In the process of carrying out activities, an economic entity produces a number of certain production costs, as a result of which income is planned. These costs suggest a temporary characteristic. For their accounting, an account 20 is used in accounting, here the amounts of expenditures are accumulated and when the process is reached, the process is shown to the corresponding account.
Existing norms establish that all costs for the production of products, the provision of services or work performing the time to complete the established process are reflected in the account 20.
Here is the accumulation of expenses related to the main activity, for which the company was created. Therefore, it is called the score of 20 "basic production".
All costs accumulated on this account are customary to be called incomplete production. This is due to the fact that the account reflects them until the time they form the cost of the product.
The use of this account occurs in almost every enterprise, regardless of the scope of activity with the exception of trade. These can be industry enterprises, agriculture performing construction and installation work, transport and communications, etc.
If the company creates ready-made products, then the closure of account 20 means that it is manufactured. For works and services, the closure of 20 invoices implies that the subject provided or fulfilled the obligations provided for by the agreements.
Attention! Small business enterprises provide a simplified accounting procedure, which implies that all costs of the company should be taken into account on account 20. Other accounts (23,25,26) in this case are not applied.
Accounting for information on the costs of account 20 is carried out on the basis of supporting documents and is used by management to manage the economic entity.
What is taken into account in the account
On account 20, there is a reflection of all costs associated with the main activity of the company.
Therefore, the following costs should be taken into account:
- Material costs - the value of the production of raw materials, materials, semi-finished products, fuel and others, that is, what forms the basis of the finished product.
- The costs of services and work of third-party companies involved in the creation of a finished product.
- The work of the main personnel with compulsory deductions to extrabudgetary funds.
- Depreciation deductions for basic funds involved in the creation of a finished product.
- Indirect costs that are superimposed on the cost of the finished product - the costs of auxiliary industries, exproductive, generalized expenses, expenditures for implementation, etc. - They should be reflected in the account 20 in the case when accounts for accounting them are closed at the end of the reporting period.
- Other costs for the production of finished products (taxes, duties, etc.)
The first articles relate to direct costs - those who directly relate to production. The cost of the above expenditures accumulates while the production process occurs, and on its completion they are all written off from account 20 at the cost of the finished product, work, services.
Attention! If the products have not passed the technical control and was recognized as a production marriage, the costs of its manufacture previously taken into account 20 should be written off to the account of marriage in production (usually 28).
Characteristics 20 Accounts "Basic Production"
Account 20 according to the current is activeSince it reflects the company's assets. It has a debit balance, reflecting the cost of work in progress, that is, the costs that have not yet formed the cost of the product, the work of services.
The debit turnover reflects the costs of the production of finished products manufactured by the economic entity, providing services or performance of work. According to the credit account, the cost of production is recorded, written off on finished products.
The balance at the end of the reporting period is determined by the summation of the balance at the beginning and turnover of the account debit and subtracting the turnover of the credit account.
Attention! Many business entities, especially those with the provision of services and work, the balance at the end of the reporting period in the account 20 is 0.
However, this rule does not apply to organizations engaged in manufacturing activities. They have this indicator reflects the production launched into production.
20 accounting account is an active Calculation account "Basic Production". Consider on simple examples for dummies Typical wiring for 20 accounts in accounting, as well as wiring 20 accounts closes.
Production companies use 20 accounts for fixing production costs, namely the cost of creating new products (services, works). In addition to the cost of 20 scores also reflect the material value of unfinished production:
Definition of production costs
The production costs include direct costs relating to the production of specific products, services rendered or works of the main activity.
You can select the following types of direct expenses:
- Costs of acquiring raw materials for production and material for the provision of work and services;
- Payment of labor of production workers;
- Depreciation and repair of production fixed assets;
- Losses from marriage;
- Modernization, introduction of new technologies;
- Other production costs.
Important! At the end of the reporting period or where there is no more detailed separation (for example, auxiliary production and other) on 20 scores are also displayed:
- Expenses of auxiliary and serving industries;
- Indirect costs for management and maintenance maintenance.
Determination of work in progress (NWP)
To unfinished production include:
- Material values \u200b\u200bin production or processing, as well as manufactured in production, but not yet participating in the production process;
- Not shipped released products on storage warehouses.
To determine the amounts of unfinished production, first describe all the above material values \u200b\u200bat the end of the reporting period, and then establish their valuation.
Score 20 basic production
The main properties of the account 20 "Basic Production":
- Only valuation is taken into account;
- Is active and does not have a negative residue at the end of the period, but may have a positive balance, which is the value of the improved production;
- In addition to synthetic accounting in the account, analytical in the context of the types of products, costs (estimates) and by the divisions of the organization are maintained.
Correspondence 20 accounts in accounting
The account 20 "Basic Production" corresponds to the following accounts:
Table 1. On the debit of account 20:
| DT | Kt. | Wiring Description |
| 20 | 02 | Depreciation OS. |
| 20 | 04 | Introduction of new technologies in production |
| 20 | 05 | Depreciation of the NMU depreciation |
| 20 | 10 | Write-off materials, inventory, workwear and other production |
| 20 | 16 | Deviation of the value of materials written off in the production of materials |
| 20 | 19 | Included in the costs not recoverable VAT for work (services) |
| 20 | 21 | Write off semi-finished products for production purposes |
| 20 | 23 | The costs of auxiliary production |
| 20 | 25 | General-effective expenses are taken into account |
| 20 | 26 | General expenses are taken into account |
| 20 | 28 | marriage is included in production costs |
| 20 | 40, 43 | Released products are written off for production needs or returned to refine |
| 20 | 41 | Goods are written off on production needs |
| 20 | 60 | The work of third-party organizations are taken into account in the production costs |
| 20 | 68 | The amounts of taxes and fees are written off for industrial needs. |
| 20 | 69 | Accrued insurance premiums of production workers |
| 20 | 70 | Accrued wages of production workers |
| 20 | 71 | Paid accountable amounts for production needs |
| 20 | 73 | Compensation of a manufacturing cost employee (for example, a personal car, telephone conversations) |
| 20 | 75 | The founders made the costs of the main production in the authorized capital |
| 20 | 76.2 | Claims presented to contractors and downtime |
| 20 | 79 | Production costs related to units of the organization on a separate balance |
| 20 | 80 | Taking into account the incomplete production as a contribution to the authorized capital |
| 20 | 86 | Taking into account the incomplete production as targeted financing |
| 20 | 91.1 | Called surplus in progress |
| 20 | 94 | Shortage and losses within the limits of the production process, without wine-faced persons |
| 20 | 96 | Considered the amount of reserves in production costs |
| 20 | 97 | Write off the share of future costs for production costs |
Table 2. On credit account 20:
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| DT | Kt. | Wiring Description |
| 10 | 20 | Returnable materials are credited or their own material values \u200b\u200b(for example, packaging) |
| 15 | 20 | Write off works, main production services |
| 21 | 20 | Called semi-finished products |
| 28 | 20 | Costs written off for marriage correction |
| 40 (43) | 20 | Written by the actual cost of issued products (production issued) |
| 45 | 20 | Transfer of products (works, services) to third parties |
| 76.01 | 20 | The costs of insurance compensation are written off |
| 76.02 | 20 | Reduced costs for the amount of claim submitted to contractors and downtime |
| 79 | 20 | Cost expenses due to targeted funding of the main production |
| 90.02 | 20 | Clealed the cost of implemented services |
| 91.02 | 20 | Costs due to the disposal of other assets of the organization (fixed assets, materials, etc.) or the loss of incomplete production in connection with emergencies are included in other expenses |
| 94 | 20 | Reflected shortage in the main production |
| 99 | 20 | uncompensated losses due to extraordinary circumstances: losses |
Closing 20 bills
Important! An account closing method 20 must be registered in accounting policies, as well as a distribution database, if necessary.
You can highlight 3 options for closing the account:
- Direct method ;;
- Intermediate method
- Direct implementation of released products.
Important! Before closing the account 20, it is necessary to highlight the remains of unfinished production.
Direct way
During the reporting period, the actual price is not known, and manufactured products are taken into account at suspended prices, for example, according to the planned cost.
When closing the month, the value of the value of the released products is adjusted to the actual cost.
Closing 20 Accounts Direct Mode - Wiring:
Important! When using this method, it is impossible to take into account the products produced by actual cost during the month.
Intermediate method
This method uses an additional account of 40 "Production", on which the rejection of the planned from the actual cost is fixed. The loan is the planned cost, the debit is the actual cost.
At the end of the month, the total amount of deviations is written off in proportion to the account of 43 "Finished products" and 90.02 "Cost of sales".
Closing 20 accounts in the intermediate method - manually wiring:
| DT | Kt. | Wiring Description |
| 43 | 40 | Called finished products according to planned cost |
| 90.02 | 43 | Written realized products according to planning cost |
| By closing a month | ||
| 40 | 20 | Written by the actual cost of produced products |
| 43 | 40 | Corrective entries that bring the planned cost before the actual cost |
| 90.02 | 40 | |
Direct implementation of released products
In this embodiment, the manufactured products are not stored, and they are sold immediately from production. In this case, the production costs are written off at the cost of sales. Services are closed in this way.
Closing 20 accounts when implementing services - Wiring manually:
| DT | Kt. | Wiring Description |
| By closing a month | ||
| 90.02 | 20 | Written actual cost per cost of sales |
Examples of using 20 accounts in accounting
Consider the procedure for applying an account 20 "Basic Production", as well as its closure on the examples.
Example 1. Direct way to closing
Enterprise "Trigolki" produces evening dresses. In the accounting policy, it is enshrined that the production of products is taken into account on the account of 43 "Finished products", without taking into account the account 40 "Production". For the month, 20 pieces of production were produced and 10 of them were sold at a price of 5,000.00 rubles. The planned cost was 3,000.00 rubles. per piece
The amount of production costs is 70,000.00 rubles. of them:
- Material costs - 55,000.00 rubles;
Postings of 20 accounts in the form of a table according to Example:
| date | DT account | CT account | Amount, rub. | Wiring Description | A document base |
| Costs for production | |||||
| 10.10.2016 | 20 | 10 | 55 000,00 | Requirement invoice | |
| Output | |||||
| 16.10.2016 | 43 | 20 | 60 000,00 | ||
| Sales of finished products | |||||
| 20.10.2016 | 62 | 90.01 | 59 900,00 | Revenue from sale | TORG-12. |
| 20.10.2016 | 90.03 | 68 | 9 900,00 | Accrued VAT | |
| 20.10.2016 | 90.02 | 43 | 30 000,00 | ||
| 31.10.2016 | 20 | 70 | 10 000,00 | Accrued s / n | |
| 31.10.2016 | 70 | 68 | 1 300,00 | Painted NDFL | |
| 31.10.2016 | 20 | 69 | 3 020,00 | Accrued insurance premiums | |
| Closing of the month | |||||
| 31.10.2016 | 20 | 02 | 1 473,41 | ||
| 31.10.2016 | 43 | 20 | 10 000,00 | ||
| 31.10.2016 | 90.02 | 43 | 5 000,00 | ||
Example 2. Intermediate closing method
Enterprise "Trigolki" produces evening dresses. In the accounting policy, the use of account 40 "Products" is enshrined. For the month, 10 products were produced and 7 of them were sold at a price of 4,500.00 rubles., VAT in sum. Planned cost was 2,700.00 rubles. per piece
The amount of production costs is 30 393.41 rubles. of them:
- Material costs - 15 900.00 rubles;
- Depreciation amount - 1,473,41 rub.;
- Wages and contributions - 13 020,00 rub.
Solution of the example with wiring in the form of a table:
| date | DT account | CT account | Amount, rub. | Wiring Description | A document base |
| Costs for production | |||||
| 10.10.2016 | 20 | 10 | 15 900,00 | Splitted raw materials on the production process | Requirement invoice |
| Output | |||||
| 16.10.2016 | 43 | 40 | 27 000,00 | Edition of evening dresses (according to planned cost) | Proceedings, a receipt order (when moving to the warehouse) |
| Sales of finished products | |||||
| 20.10.2016 | 62 | 90.01 | 31 500,00 | Revenue from sale | TORG-12. |
| 20.10.2016 | 90.03 | 68 | 4 805,08 | Accrued VAT | |
| 20.10.2016 | 90.02 | 43 | 18 900,00 | Write off the planned cost of realized products | |
| Accrual of wages by manufacturing workers | |||||
| 31.10.2016 | 20 | 70 | 10 000,00 | Accrued s / n | Tail Tabel, settlement statement |
| 31.10.2016 | 70 | 68 | 1 300,00 | Painted NDFL | |
| 31.10.2016 | 20 | 69 | 3 020,00 | Accrued insurance premiums | |
| Closing of the month | |||||
| 31.10.2016 | 20 | 02 | 1 473,41 | Accrued depreciation of production machines | |
| 31.10.2016 | 40 | 20 | 30 393,41 | Adjustment of product production | |
| 31.10.2016 | 43 | 40 | 3 393,41 | Adjustment of the planned cost before the actual | |
| 31.10.2016 | 90.02 | 43 | 2 375,39 | Adjustment of the cost of realized products | |
Example 3. Direct implementation of issued products (production of services)
Manufacture of Finments has repairs repair services. 10/20/2016 Repair work in the amount of 20,000.00 rubles were rendered, the planned cost of which is 15,000.00 rubles.
Production expenses at the same time amounted to 17,000.00 rubles. of them:
- Material expenses - 2 000,00 rub.;
- Depreciation amount - 1 980.00 rubles;
- Wages and contributions - 13 020,00 rub.
Closing 20 wiring account manually when providing services:
| date | DT account | CT account | Amount, rub. | Wiring Description | A document base |
| Costs for production | |||||
| 10.10.2016 | 20 | 10 | 2 000,00 | Spare parts and raw materials are written on the production process. | Requirement invoice |
| Repair of repair | |||||
| 20.10.2016 | 62 | 90.01 | 23 600,00 | Revenue from sale | TORG-12. |
| 20.10.2016 | 90.03 | 68 | 3 600,00 | Accrued VAT | |
| 20.10.2016 | 90.02 | 20 | 15 000,00 | Write off the planned cost of realized products | |
| Accrual of wages by manufacturing workers | |||||
| 31.10.2016 | 20 | 70 | 10 000,00 | Accrued s / n | Tail Tabel, settlement statement |
| 31.10.2016 | 70 | 68 | 1 300,00 | Painted NDFL | |
| 31.10.2016 | 20 | 69 | 3 020,00 | Accrued insurance premiums | |
| Closing of the month | |||||
| 31.10.2016 | 90.02 | 20 | 2 000,00 | Adjustment of the cost of work performed | |
Formation of a financial result in accounting Berdyshev Sergey Nikolaevich
2.5. Accounting wiring related to expenses
The most important wiring is equipped with brief comments. Accounting accounts are located in the manner prescribed by the current accounting accounts of the financial and economic activities of enterprises (approved by the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94N).
Debit 20 - Credit IT 02
- accrued depreciation on fixed assets that are used in the main production. The basis for the implementation of wiring is: the statement of revaluation of the wear of fixed assets, form N OS-6 "Inventory card accounting card of fixed assets", etc. Tax accounting of depreciation of fixed assets is carried out in accordance with Art. 259 NK RF.
Debit 20 - Credit 04
- accrued depreciation on intangible assets used in the main production. The base for the implementation of the wiring is: Form N NMA-1 "Card of accounting for intangible assets", etc. Tax accounting of depreciation of intangible assets is carried out in accordance with Art. 318 Tax Code.
Debit 20 - Credit 05
- accrued depreciation on intangible assets used in the main production. Wiring is performed in the case of use in the account of account accounts 05.
Debit 20 - Credit 10
- Written off at the cost of production released from the warehouse materials. The basis for posting is used, for example, a limit-intricate map.
Debit 20 - Credit 21
- included in the cost of the main production cost of semi-finished products of its own production. The basis for wiring is served: the statement of consideration of semi-finished products, the statement of consolidated cost accounting, etc.
Debit 20 - Credit 25
- The proportion of all-industrial costs in the costs of the main production is included. The basis for the implementation of wiring is: Form N OP-1 "Calculation Card", Summary Consideration Cost accounting and so on.
Debit 20 - Credit 26
- The general costs associated with the activities of the main production are written off, when taking into account products in full production costs. Wiring is performed 1 time in 1 month. The basis for the implementation of wiring is: Form N OP-1 "Calculation Card", Summary Consideration Consideration, Conduction Conduction on account 20, etc.
The costs of serving industries and farms are accounted for for tax purposes under Art. 252, 315 Tax Code of the Russian Federation. Calculation of value added tax, if the products (work, services) of the serving production are subject to them, is issued by wiring: Debit 90-3 - Credit 68 (and the amount of VAT is translated into the subaccount of account 68 "Calculations on VAT").
Debit 20 - Credit 28
- Included losses from marriage in the costs of the main production. The basis for wiring is the statement of marriage, an act to write-off, the statement of consolidated accounting costs, etc.
Debit 20 - Credit 40
- Reflects the use of a part of the released finished products for the needs of the main production. The wiring is performed subject to the use of account 40. The base for the execution of wiring is: Act of acceptance and transmission of TMC.
Debit 20 - Credit 41
- Transfer for the needs of the main production of purchased goods (purchased and components). The basis for posting is served: Act of acceptance and transmission of TMC, sales list.
If the goods required for the production of products or their own needs of the organization are first translated into materials, then the "Debit 10 - Credit 41" and "Debit 20 - Credit 10" are performed.
Debit 20 - Credit 43
- transferred finished products for the needs of the main production. The basis for posting is served: the act of acceptance and transmission of TMC.
Debit 20 - Credit 43
- transferred finished products for the needs of the main production.
Debit 20 - Credit 43
- Finished products from a warehouse for refinement in the main production. The basis for posting is served: the act of acceptance and transmission of TMC.
Debit 20 - Credit 60
- Included in the cost of main production costs of work (services) made by contractors. The basis for posting is served: Agreement, invoice, act of work performed, invoice.
Debit 20 - Credit 70
- Accrued wages to employees of the main production. The basis for posting is served: T-49 "Calculation and payment statement", etc.
The accrual of wages to employees of the main production is accompanied by the accrual of a single social tax. When the ESN is accrued in the part that is payable to the social insurance fund, the "Debit 20 - Credit 69-1" is carried out.
Accrual from wages of employees of this category of contributions to voluntary pension insurance is reflected by the wiring "Debit 20 - Credit 69-2".
"Debit 20 - Credit 69-3".
Debit 20 - Credit 71
- Paid by accountable persons of main production costs. The basis for posting is served: an advance report.
Debit 20 - Credit 76-2
- Included in the cost of the main production is not subject to recovery, which was presented to previously contractors for the marriage and downtime under their fault. The basis for posting is the complaint, the calculation of the amount of the claim, the act for write-off, the simple sheet, etc.
Debit 20 - Credit 91-1
- Discovered during inventory surplus in-deployed production. The basis for the implementation of wiring is: the form of N Inventory "Sensible statement of the results of inventory of inventory of inventory-material values", the form of N inv-26 "Statement of the results of the results identified by the inventory.
Debit 20 - Credit 94
- Included in the cost of the main production of shortage and loss from damage to values \u200b\u200bwithin the limits of natural loss. The basis for the implementation of wiring is: Form N OP-1 "Calculation Card", Summary Consideration Cost, Act on the Detected Ness, etc.
Debit 23 - Credit 02
- Accrued depreciation on fixed assets used in auxiliary production. The basis for completion of wiring is: the statement of revaluation of the wear of fixed assets, form N OS-6 "Inventory card accounting card of fixed assets". Tax accounting of depreciation of fixed assets is carried out in accordance with Art. 259 NK RF.
Debit 23 - Credit 04
- accrued depreciation on intangible assets used in auxiliary production. The basis for posting is used: Form N NMA-1 "Card accounting for intangible assets."
When using the accounting accounting department 05, depreciation on intangible assets involved in auxiliary production is carried out with the use of wiring "Debit 23 - Credit 05".
Tax accounting of depreciation of intangible assets is carried out in accordance with Art. 318 Tax Code.
Debit 23 - Credit 10
Debit 23 - Credit 21
- included in the cost of auxiliary production cost of semi-finished products of its own production. The basis for wiring is served: the statement of consideration of semi-finished products, the statement of consolidated cost accounting, etc.
Debit 23 - Credit 25
- The proportion of overall costs in the costs of auxiliary production is included. The basis for posting is served: the statement of consolidated cost accounting, income and expense report.
Debit 23 - Credit 26
- Written off the share of general expenses related to the service of auxiliary production when selling on the side of production (works, services) of production. The basis for posting is served: the calculation of general expenses.
Debit 23 - Credit 28
- Included losses from marriage in the costs of auxiliary production. The basis for wiring is: a marriage statement, an act for write-off, form N OP-1 "Calculation Card", a statement of consolidated cost accounting.
Debit 23 - Credit 40
- Reflects the use of a part of the released finished products for the needs of auxiliary production. The wiring is performed subject to the use of account 40. The base for performing wiring is: Act of acceptance and transmission of TMC, etc.
Debit 23 - Credit 43
- transferred finished products to the needs of auxiliary production. The basis for posting is served: Act of acceptance and transmission of TMC, etc.
Debit 23 - Credit 60
- included in the cost of the auxiliary production cost of work (services) made by contractors. The basis for posting is served: Agreement, invoice, act of work performed, invoice.
Debit 23 - Credit 70
- Accrued salary to employees of auxiliary production. The basis for completion of wiring is: payment and settlement statement, etc.
Debit 23 - Credit 71
- paid by accountable persons the costs of auxiliary production. The basis for posting is served: an advance report.
Debit 23 - Credit 76-2
- It is included in the costs of auxiliary production not subject to recovery, which was presented to previously contractors for the marriage and downtime due to their fault. The basis for posting is the complaint, the calculation of the amount of the claim, the act for write-off, the simple sheet, etc.
Debit 23 - Credit 94
- included in the cost of the auxiliary production of shortage and loss from damage to values \u200b\u200bwithin the norms of natural loss. The basis for the implementation of wiring is: Form N OP-1 "Calculation Card", Summary Consideration Cost, Act on the Detected Ness, etc.
Debit 25 - Credit 23
- They are released on the general production needs of the work (services) of auxiliary production. The basis for posting is served: the statement of the distribution of auxiliary production services. When the general production expenditure does not comply with the VAT budget on the work (services) of the overall use, the wiring "Debit 25 - Credit 19" is performed.
Debit 25 - Credit 02
- depreciation is charged on the main means of improving the purpose. The basis for completion of wiring is: the statement of revaluation of the wear of fixed assets, form N OS-6 "Inventory card accounting card of fixed assets". Tax accounting of depreciation of fixed assets is carried out in accordance with Art. 259 NK RF.
Debit 25 - Credit 10
- Submitted materials for general production needs. The basis for wiring is: limit-intricate map, a report on the consumption of raw materials and materials.
Debit 25 - Credit 16
- The sum of deviations in the value of material and production reserves, which are transmitted to the general production needs (when using account 15). The basis for posting is used: accounting certificate for cost correction.
Debit 25 - Credit 21
- included in the composition of all-industrial expenses the cost of semi-finished products of its own production. The basis for wiring is served: the statement of consideration of semi-finished products, the statement of consolidated cost accounting and so on.
Debit 25 - Credit 23
- They are released on the general production needs of the work (services) of auxiliary production. The basis for posting is served: the statement of the distribution of service auxiliary production services, a certificate of the cost of work performed and costs, etc.
When the general production expenditure does not comply with the VAT budget on the work (services) of the overall use, the wiring "Debit 25 - Credit 19" is performed.
Debit 25 - Credit 28
- Included losses from marriage into general production costs. The basis for wiring is the statement of marriage, an act to write-off, the statement of consolidated accounting costs, etc.
Debit 25 - Credit 29
- Work (services) of the serving economy is released on the general production needs.
Debit 25 - Credit 60
- Included in the composition of the general production costs the cost of work (services) made by contractors. The basis for posting is served: Agreement, invoice, act of work performed, invoice.
Debit 25 - Credit 70
- Accrued salary to employees engaged in production service. The basis for posting is served: form N T-49 "Calculation and payment statement", etc.
Accrual of wages of workers engaged in production service is accompanied by a single social tax tax by calculating. When charging the ESN in the part that is paid to the social insurance fund, wiring is performed:
Debit 25 - Credit 69-1.
When the ESN is credited to the part payable to the Mandatory Medical Insurance Fund, it is necessary to perform wiring:
Debit 25 - Credit 69-3.
Accrual from wages of employees engaged in production service, contributions to voluntary pension insurance is reflected by the wiring "Debit 25 - Credit 69-2".
Debit 25 - Credit 71
- The general production costs of accountable persons are paid. The basis for posting is served: an advance report.
Debit 25 - Credit 76-2
- Included in the composition of the general production costs is not subject to recovery, which was presented to previously contractors for the marriage and downtime due to their fault. The basis for posting is the complaint, the calculation of the amount of the claim, the act for write-off, the simple sheet, etc.
Debit 25 - Credit 7 9-2
- Received by the head office of the organization's share of general production costs from the branch allocated to a separate balance (including the headquarters of the organization). The basis for the implementation of wiring is: a statement of consolidate accounting costs and T d.
Debet 25 - Credit 79-2
- Reflects the receipt of the branch allocated to a separate balance sheet, the shares of the general production costs from the head branch of the organization (including the branch). The transfer of the share of the share of general production expenses to the branch of the organization's head office in the accounting of the head office is reflected by the wiring:
Debit 79-2 - Credit 25.
Similar wiring (Debit 79-2 Credit 25) Included the branch, the transfer of the share of general production expenditures to the head office of the organization branch allocated to a separate balance is made.
Debit 25 - Credit 94
- enrolled in the composition of the overall costs of shortage and loss from damage to values \u200b\u200bwithin the norms of natural loss. The basis for the implementation of wiring is: the statement of consolidated cost accounting, the act of the detected shortage, etc.
Debit 25 - Credit 96
- Included in the composition of the general production costs accrued the amount of the reserve of the upcoming costs. The basis for carrying out wiring is: a decision on the use of reserve agents, etc.
Debit 25 - Credit 97
- enrolled in the composition of the general production costs expenses of future periods relating to the current period. The basis for completing the wiring is: the form of N Inv-11 "Act inventory of expenditure of future periods", etc.
Debit 26 - Credit 02
- accrued depreciation on the main means of general purpose. The basis for completion of wiring is: the statement of revaluation of the wear of fixed assets, form N OS-6 "Inventory card accounting card of fixed assets".
Debit 26 - Credit 04
- accrued depreciation on intangible assets of general education.
Debit 26 - Credit 05
- accrued depreciation on intangible assets of general education (when used in accounting an account of account 05).
Debit 26 - Credit 10
- Submitted materials for general economic needs. The basis for posting is served: a report on the flow rate of raw materials and materials, etc.
Debit 26 - Credit 16
- The amount of deviations in the value of material and industrial reserves transferred to general economic needs (when using account 15). The basis for posting is used: accounting certificate for cost correction.
Debit 26 - Credit 21
- Included in the composition of general expenses the cost of semi-finished products of its own production. The basis for posting is served: the statement of consideration of semi-finished products, etc.
Debit 26 - Credit 23
- Jobs (services) of auxiliary production are released on the general economic needs. The basis for the implementation of wiring is: the statement of the distribution of services of auxiliary production, certificate of the cost of work performed and costs, etc.
Debit 26 - Credit 28
- Included losses from marriage in general costs. The basis for wiring is the statement of marriage, an act to write-off, the statement of consolidated accounting costs, etc.
Debit 26 - Credit 29
- Mescause services (services) of the service production are released.
Debit 26 - Credit 43
- transferred finished products to general economic needs. The basis for posting is served: Act of acceptance and transmission of TMC, etc.
Debit 26 - Credit 60
- Included in the composition of general expenses the cost of work (services) made by contractors. The basis for posting is served: Agreement, invoice, act of work performed, invoice.
Debit 26 - Credit 68
- included in the general expenses of the amount of accrued taxes and fees.
Debit 26 - Credit 70
- Accrued salary management personnel. The basis for completing the wiring is: T-12 "Tabel for the use of working time and payroll", T-51 "Estimated statement", etc.
Accrual of wages of management personnel is accompanied by the accrual of a single social tax. When the ESN is accrued in the part to be paid to the social insurance fund, wiring is carried out:
Debit 26 - Credit 69-1.
Accrual with wages of management personnel contributions to voluntary pension insurance is reflected in the wiring:
Debit 26 - Credit 69-2.
The accrual of the ESN in the part to be paid to the Mandatory Medical Insurance Fund is reflected by the wiring "Debit 26 - Credit 69-3".
Debit 26 - Credit 71
- Exchange expenses are paid by accountable persons. The basis for posting is served: an advance report.
Debit 26 - Credit 76-1
- Insurance payments are included in the general expense. Tax accounting costs associated with property insurance is carried out in accordance with Art. 263 NK RF.
Debit 26 - Credit 76-2
- Included in the composition of generality costs is not subject to recovery, which was presented to previously contractors for the marriage and downtime due to their fault. The basis for posting is the complaint, the calculation of the amount of the claim, the act for write-off, the simple sheet, etc.
Debit 26 - Credit 94
- Included in the composition of the overall costs of shortage and loss from damage to values \u200b\u200bwithin the limits of natural loss. The basis for the implementation of wiring is: the statement of consolidated cost accounting, the act of the detected shortage, etc.
Debit 26 - Credit 96
- included in general expenses the accrued amount of the reserve of upcoming expenses.
Debit 26 - Credit 97
- Included in general expenses expenses of future periods, which relate to the current period.
Debit 29 - Credit 02
- Accrued depreciation on fixed assets used in servicing production.
Debit 29 - Credit 04 (05)
- Accrued depreciation on material assets used in servicing production.
Debit 29 - Credit 10
- Materials are released for the needs of the serving production.
Debit 2 9 - Credit 16
- The amount of deviations in the value of the material and reserves transferred to the needs of the service production (when using account 15) are written off.
Debit 29 - Credit 23
- Products (services) of auxiliary production for the needs of the service economy are released.
Debit 29 - Credit 23
- Included in the costs of servicing production. The proportion of overall costs.
Debit 29 - Credit 26
- Included in the cost of serving production. The proportion of general expenses.
Debit 29 - Credit 28
- Included in the cost of serving production loss from marriage.
Debit 29 - Credit 29
- reflected in the accounting of mutual services of serving industries and farms.
Debit 29 - Credit 60
- included in the cost of serving production cost of work (services) made by contractors.
Debit 29 - Credit 70
- Accrued wages to employees engaged in servicing production.
Accrual of wages is accompanied by accrual from wages of workers employed in servicing production, a number of taxes and contributions. When charging a single social tax in the part that is payable to the social insurance fund, wiring is carried out:
Debit 29 - Credit 69-1.
When the ESN is credited to the part payable to the Mandatory Medical Insurance Fund, it is necessary to perform wiring:
Debit 29 - Credit 69-3.
Accrual with wages of workers engaged in servicing production, contributions to voluntary pension insurance is reflected by the wiring "Debit 29 - Credit 69-2".
D Fuck 29 - Credit 76-2
- Included in the cost of service production is not subject to recovery, which was presented to previously contractors for the marriage and downtime.
Debit 29 - Credit 91-1
- spent surplus of property identified in the inventory of service industries.
Debit 29 - Credit 79-1
- Getting the headquarters of the service production facility from the branch allocated to a separate balance (including the headquarters of the organization).
Debit 76-1 - Credit 25
- reduced general production costs for the cost of destroyed insured property.
Debit 76-2 - Credit 25
- reduced overall costs due to the recognized (awarded) claim made by the contractors for the marriage and downtime due to their fault.
Debit 79-2 - Credit 26
- Conducts the costs of providing general services to the branch in accounting for the head branch of the Organization.
Debit 86 - Credit 26
- used means of targeted financing for the implementation of targeted activities (in accounting accounting of a non-commercial organization).
Debit 90-2 - Credit 26
- The entire sum of general expenses in the actual cost of shipped products (performed works, services rendered) during the accounting of finished products (works, services) at a reduced cost is written.
Debit 91-2 - Credit 20
- included in other expenses costs associated with obtaining revenues that are not related to implementation. The basis for posting is served: the statement of revolutions on account 20.
Writing the amount of VAT for work (services), the results of which are used to obtain income that are not related to the implementation and non-taxable VAT is reflected by the following wiring "Debit 91-2 - Credit 19".
Debit 91-2 - Credit 20
- included in other expenses costs associated with the disposal of other assets of the organization (fixed assets, materials, etc.), and the cost of the content of canned capacities and objects.
Debit 91-2 - Credit 29
- Included maintenance costs are included in other expenses, if these costs are associated with the disposal of other assets (fixed assets, materials, etc.).
Debit 91-2 - Credit 23
- included in other expenses the costs of auxiliary production associated with obtaining income not related to the implementation. The basis for wiring is: a statement of consolidated cost accounting, the statement of the distribution of auxiliary production services.
Write-off the amount of value added tax on work (services), the results of which are used to obtain income that are not related to the implementation and non-taxable VAT is issued by the wiring "Debit 91-2 - Credit 19".
Debit 91-2 - Credit 23
- As part of other expenses, the costs of auxiliary production related to the disposal of other assets (fixed assets, materials, etc.) are taken into account.
Debet 91-2 - Credit 23
- reflected in the composition of other costs of the costs of auxiliary production on the content of canned capacities and objects.
Debit 96 - Credit 28
- removal of marriage accompanied the costs that are written off at the expense of a reserve for warranty repair and warranty service.
Debit 97 - Credit 25
- general production costs are taken into account in the relevant share in the composition of the expenditures of future periods.
Debit 97 - Credit 26
- Included in the expenditure of future periods in the relevant share of general expenditures.
Debit 99 - Credit 28
- Written on damages the cost of products (materials), which was rejected due to extraordinary circumstances.
From the book Tax Law by Mikidze with g44. The responsibilities of banks related to the accounting of taxpayers banks open accounts to organizations, individual entrepreneurs only upon presentation of a certificate of registration with the tax authority. The Bank is obliged to report on the opening or on the closure of the account,
From the book Settlements with accountable persons: Accounting and taxation. author Zakharin in r4. Main accounting wiring for calculation accounting with accountable
Intangible Assets: Accounting and Tax Accounting author Zakharin in r3. The main accounting wirings on the accounting of intangible assets in accounting in accounting are drawn up the following postings on the accounting of intangible assets (see
From the book Formation of financial results in accounting Author Berdyshev Sergey Nikolaevich5. The main accounting wirings on account 05 in the accounting accounting of objects of intangible assets in account 05 are drawn up with the following wiring (see
From the book 1C: Accounting 8.2. Understandable tutorial for beginners Author Smooth Alexey Anatolyevich1.5. Accounting wiring, related to income, the most important postings are equipped with brief comments. Accounting accounts are located in the manner prescribed by the current accounting accounts of financial and economic activities
From the book of ABC of Accounting Author Vinogradov Alexey Yuryevich3.5. Accounting wiring related to profit and losses The most important wiring is equipped with brief comments. Accounting accounts are located in the manner prescribed by the current accounting accounts of financial and economic
From the book of the authorEconomic operations and accounting wiring to form economic operations and accounting wiring in the program "1C Accounting 8" can be in several ways that are listed below.? Automatically simultaneously with the document. For this
From the book of the authorAccounting wiring and wage reporting as we have already noted earlier, accounting postings for wages, as well as on charges and deductions, the program will automatically form after the reflection of salary is created and conducted
From the book of the author6.2. Main accounting wiring 20 "Basic Production" Information on the cost of production (profile production of this organization) is reflected in an active account of 20 "Basic Production". Sustail on account 20 "Basic Production" at the end
From the book of the author6.3. The main accounting wirings on the account 23 "Auxiliary Production" to determine the cost of products and services of auxiliary production uses an active account 23 "Auxiliary Production". Account 23 is similar to account 20.
From the book of the author6.4. The main accounting wirings on the account 25 "General-effective expenses" on an active account 25 "general production costs" are taking records of expenditures on the management and maintenance of workshops, that is, the account 25 reflects the costs of the workshop. 25 balance account at the reporting date
From the book of the author6.5. The main accounting wirings on the account 26 "General Expenditures" on an active account 26 "General expenditures" conduct accounting costs of management and maintenance of the enterprise as a whole, that is, the account 26 reflects the cost of plant management. Score 26 balance
From the book of the author6.6. The main accounting wirings on the account 28 "Marriage in production" Active account 28 "Marriage in production" is used to take into account the cost of correction of marriage and relevant funds spent on the final marriage. Account 28 balance at the end of the month does not have and
From the book of the author6.7. The main accounting wirings on the account 29 "servicing production and farms" at an active account 29 "servicing production and farms" are taken into account the relevant costs, if the balance sheet of the enterprise is, for example, hostels, hotels,
From the book of the author6.8. The main accounting wirings on the account 96 "reserves of the upcoming expenses" is the most common is the reservation of employee salaries during the vacation time. The fact is that vacation employees of the organization are unevenly provided during the year. it
From the book of the author6.9. The main accounting wirings on the account 97 "Expenses of future periods" costs of future periods are the costs produced in the reporting period, but in essence relating to future periods. The main example of such expenses is the cost of training and mastering the new
And what postures reflect the basic operations on wages - you will learn about this from our article.
Accounting for postings on 70 accounts
The account includes accounting of operations for all types of wages, which carries out an enterprise in favor of their employees, including:
- salaries, premiums, bonuses;
- hospital, vacation, benefits;
- pensions working retirees, etc.
Depending on the division in which the employee is involved, salaries and other payments can be reflected in such entries:
Payments in favor of employees are held in accounting by such entries:
Payout salary to branch staff
30. .2015 Branch of Metallurg LLC accrued salary to employees:
- working metal-roll shop - 412.500 rubles;
- economists of the Financial Department - 194.300 rubles.
03.10.2015, the branch received funds from Metallurg LLC to work payments.
The accountant of the Head Office LLC "Metallurg" made such entries in account:
In the account of the branch of Metallurg LLC, the payment of wages is reflected by the wiring:
| DT | Kt. | Description | Sum | Document |
| 20 | Accrued salary by employees of the branch of metal | 412.500 rub. | Salary state | |
| Accrued salary to employees of the Financial Department of the Branch | 194.300 rubles. | Salary state | ||
| 79.2 | 20 | The cost of paying salaries to the employees of a metal-rolling shop is classified with the headquarters | 412.500 rub. | Salary state |
| 79.2 | The cost of paying salaries to the financial department employees are classified with the head office. | 194.300 rubles. | Salary state | |
| 79.2 | Credited funds from a head office for salary payment | 606.800 rub. | Bank statement | |
| 50 | From the current account removed funds for paying salary | 606.800 rub. | Bank statement, receipt cash order | |
| 50 | A salary is paid through the cash register to employees of a metal-rolling workshop and financial department | 606.800 rub. | Account cash warrant |
Accrual of salary by employees of various divisions
LLC "Neuderznitsa" is engaged in the production of equipment for sewing workshops. Workers' Needlewoman LLC are occupied on the construction of the building, which is planned to be used for the warehouse. Employees of the Neighborhood LLC have the opportunity to visit the pool for free, which is listed on the balance sheet of the enterprise.
In August 2015, a fire has occurred in August 2015 in one of the manufacturing workshops.
According to the results of August 2015, the employees of the "Needlewoman" are credited with a salary:
- working workshops - 418.500 rubles;
- sales staff - 212.300 rubles;
- workers employed on the construction of a building under the warehouse -
Commercial enterprises are created in order to obtain the maximum amount of profits. For this, various types of economic activities are used, for example, trading wholesale and retail goods acquired, provision of services, own production. Depending on the selected area of \u200b\u200bactivity, a system of maintaining all types of accounting is selected.
Production
An enterprise engaged in manufacturing activities at the chosen direction applies a classical system of tax and accounting. Management certificates, diagrams and reports are formed in parallel under the generalizing principle in accordance with the requirements of the owners of the organization. In carrying out production activities, each company forms the cost of released products. 20 accounts apply to summation. The presence of auxiliary industries or an extensive system of production workshops and the administrative corps requires the use of accounts to account 23, 26, 29, 25, which collect all costs relating to the cost of the main type of product.
Accounting
Account 20 "Basic Production" in accounting is intended to reflect all production, generality costs. It is active, synthetic, balanced, the closing of the account occurs as the production cycle end. As a rule, 20 account does not have a balance. The balance may be reflected at a specific date. If the company parallels several different types of products, then the account of 20 is carried out for each analytical position separately. The credit of the account serves to write off the full (production) cost of products. The debit reflects the sum of all expenses for its release.
Types of production costs
During each reporting gap in monetary terms, costs are formed. Account 20 reflects in this case the cost of production. They can be divided into several groups:
- major and overhead;
- complex and one-component;
- indirect and straight;
- lump sum and current;
- permanent, variables, conditionally variables.
The final cost is calculated by the summation of the calculation costs, which are carried out on account 20 "Basic Production". These include:
- Current assets (materials, purchased semi-finished products, raw materials).
- Services of third organizations used for the purposes of the main production cycle.
- Warm workers.
- Discovers to pension, extrabudgetary funds.
- Municipal services (electricity, water supply, heat supply).
- Marriage.
- Depreciation of non-current assets.
- Expenses for the modernization and introduction of new technologies.
- Other expenses.
- Expenses for implementation (commercial).
Commercial costs are not included in the production cost of products, since they are expenses for implementation. 20 The account may not contain this article, according to the provisions of the company's accounting policy, it may increase the 44 account (this is typical for trading companies).
Indirect costs
On accounts 25, 23 and 26 accounting for any reporting period, the costs of auxiliary, economic and administrative proceedings are collected, which are an integral part of the production of a certain type of product. For the effective functioning of all enterprise units, it is necessary to make timely accrual of remuneration to their employees with appropriate deductions, update and repair non-current funds, ensure uninterrupted flow of materials and raw materials.
The content of the administrative and management state of the enterprise is associated with large amounts of costs that should be covered at the expense of own and borrowed funds of the organization or (which is much more often happening) to be laid in the cost of finished products. All of the listed costs are summarized on the debit of synthetic 23, 29, 25, 26. After closing the reporting period, the monetary expression of the debit turnover is written off to the accounting account 20. At the same time, costs can be distributed in proportion to a certain indicator (the amount of materials consumed, s / n, the number of species Produced) or transferred to the cost of one of the products produced fully. At the beginning of the next reporting period, account data should not have a balance, the amount of unfinished production is reflected as the balance at the end of the debit period 20.
Document work for 20 accounts
Production is the internal process of the enterprise, therefore, the basis of document management is accounting and certificates, internal regulatory acts of the organization. The vacation of material assets to any unit is accompanied by an appropriate invoice, the completion of the production cycle is issued by the report, for inclusion in the cost of remuneration, the following indicators are included in the cost accounting calculation (certificates): distributed, depreciation (wear amount) of fixed assets and NMA Auxiliary production, expenses of future periods, loss of marriage, return waste (take away from the cost of products).
Debit 20 bills
The debit 20 reflects the following wiring.
| Dt account | CT account | Contents of operation |
| 20 | 10, 15, 11 | Written off in the main production materials |
| 20 | 02, 05 | Accrued depreciation on OS and NMA used for the main production |
| 20 | 23, 26, 25, 29 | The costs of the auxiliary pr-va, ODA, OKR, an incorrigible marriage written off |
| 20 | 70, 69 | Accrued s / n employees, contributed to the amount in the relevant funds |
| 20 | 96 | Created a reserve for upgrading OS |
| 20 | 97 | Specialized part (calculated) expenses of future periods |
The turnover for the reporting period is summed up and transferred to the cost of manufactured products. After that, 20 accounts are closed.
Credit account 20.
20 The loan account contains information on the full (manufacturing) cost of released products, semi-finished products, the cost of services rendered. In the process of closing the period, it is postponed in accordance with the accounting policy of the enterprise to accounts 43, 40, 90. Current correspondence 20 of the account is presented below.
Automated accounting
Organizations, leading accounting and tax accounting in a specialized program, significantly simplify the reporting process, intermediate activity analysis and can estimate the movement of assets at any stage. Various versions of the "1C" program are most often applied, which is equipped with unified documents and is configured to effectively apply under the current legislation of the Russian Federation. Also, some versions of the program allow you to lead in parallel accounting and tax management accounting, form a number of non-standard reports for full disclosure of information.
The account 20 in "1C" is formed on the basis of the conducted typical documents. At the preparation stage, the program is required to configure the program in accordance with the requirements of the company's accounting policy and the applicable tax systems. Analytical accounting and algorithm for closing accounts are adjusted separately. Calculation accounts should be closed in a strict sequence, comprehensive costs are distributed proportional to the indicator specified in the program. First of all, at the closure of the period, the depreciation of OS engaged in all production and administrative units is charged, then transferred to the cost of account 23, 26, 25. 20 The account is closed only if it is properly filling out all the preliminary registers and the optimal configuration of the program.