Where is the 20th account debited at closing. Closing the month: postings and examples

As part of the instructions on how to close accounts 20, as well as other costly accounts - 23, 25, 26 in 1C: Accounting 8.3, it should immediately be noted that when checking this operation at the end of the month, account balances 25 and 26 * at the end there should not be a month; on 20 and 23, on the contrary, there may be a balance in the amount of work in progress, work or services.

*In tax accounting, before December 31, account 26 can be closed with a balance of normalized expenses (for example, advertising expenses).

From the point of view of the cost of goods produced, all expenses are classified as direct or indirect*. The first of them can no doubt be included in the production process of specific types of goods, that is, they can be consumables, salaries of the main production personnel, etc. cannot be attributed to the initial cost of a particular type of product. They are usually attributed, for example, to administrative expenses, payment for the work of an administrative and managerial level, etc.

* This distinction is typical mainly for accounting of industrial firms.

Closing expense accounts at the end of the month

Closing of accounts 25, as well as 20, 23 and 26, is carried out through the corresponding regulated operation, which is located in the "Operations / Closing of the period / Closing of the month" or "Operations / Closing of the period / Scheduled operations" section.

Displaying both types of expenses in accounting

The table “Settings for the reflection and write-off of costs in accounting” (below) contains the settings for both types of expenses in accounting, which are located in the “Main / Accounting policy” section.

Commercial structures whose business is based on services to manufacturers put a tick in front of "Performance of work / provision of services ...", to set up "Costs are written off" for one of the options:

• "Excluding revenue": from Kt 20 to Dt 90.02, i.e. even in the absence of turnovers on account 90.01.
• "Including all revenue": from Kt 20 to Dt of account 90.02 in the context of the groupings of the nomenclature for which it was.
• “Including revenue from manufacturing services only”: can be written off after the issue is issued through an act of services rendered.

Manufacturers themselves must mark for execution "Output".

After these steps, a set of switches will become available. "General expenses included":

Thus, indirect expenses from Kt 26 will be written off to Dt of direct accounts - 20 or 23 (in the second case, at the end of the month, additional expenses will be automatically written off to Dt 20, and then from Kt 20 to 40 or 43).

If account 25 is used to display indirect expenses in a manufacturing company, then it is necessary to establish a rule for posting them on direct accounts using the link to the posting methods mentioned above. According to the accounting methodology, from 25 they are posted to Dt 20 or 23. Similarly, in the case of distribution on 23, at the end of the month, the costs will automatically be written off to Dt 20, and then closed on 40 or 43.

That is, at the close of the month, indirect expenses are first written off from Kt 26 to Dt 90.08 (in the case of write-offs using the direct costing method) or from Kt 26 to Dt 20 or 23 (according to the separation rules, if any). Costs from 25 will be written off on Dt 20 or 23 according to the reallocation rules. Direct lines are written off by item groups to the cost price.

Expenses in tax accounting

The list of direct expenses attributed to production is in the section "Main/Accounting policy/Setting up taxes and reports/Income tax/List of direct expenses".

Expenses that are not listed among the direct ones will be considered indirect in tax accounting and will be written off on 90.08, and direct ones will be written off on 40.

Account 20 of accounting is an active calculation account "Main production". Consider, using simple examples for dummies, typical postings on account 20 in accounting, as well as what postings close account 20.

Manufacturing enterprises use account 20 to record production costs, namely the costs of creating new products (services, works). In addition to costs, account 20 also reflects the material value of work in progress:

Determination of production costs

Production costs include direct costs attributable to the production of specific products, services rendered or work of the main activity.

The following types of direct costs can be distinguished:

• Expenses for the purchase of raw materials for production and material for the provision of works and services;
• Remuneration of production workers;
• Depreciation and repair of production fixed assets;
• Loss from marriage;
• Modernization, introduction of new technologies;
• Other costs of the production process.

Important! At the end of the reporting period or where there is no more detailed division (for example, auxiliary production and others), account 20 also displays:

• Expenses of auxiliary and service industries;
• Indirect costs for the management and maintenance of the main production.

Definition of work in progress (WIP)

Work in progress includes:

• Material values ​​that are in production or processing, as well as accepted for production, but not yet participating in the production process;
• Unshipped released products to storage warehouses.

To determine the amount of work in progress, first describe all the above material assets at the end of the reporting period, and then set their valuation.

Account 20 Main production

The main properties of account 20 "Main production":

• Only the valuation is taken into account;
• It is active and does not have a negative balance at the end of the period, but may have a positive balance, which is a cost indicator of work in progress;
• In addition to synthetic accounting, the account also conducts analytical accounting in the context of types of products, costs (estimates) and divisions of the organization.

Correspondence 20 accounts in accounting

Account 20 "Main production" corresponds with the following accounts:

Table 1. For the debit of account 20:

Table 2. According to the credit of account 20:

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Closing 20 accounts

Important! The method of closing account 20 must be written into the accounting policy, and the basis of allocation, if necessary, must also be indicated in it.

There are 3 options for closing an account:

• direct way;;
• Intermediate way
• Direct sales of manufactured products.

Important! Before closing account 20, it is necessary to allocate the balance of work in progress.

direct way

During the reporting period, the actual price is not known, and the manufactured products are accounted for at conditional prices, for example, at the planned cost.

At the end of the month, the cost of manufactured products is adjusted to the actual cost.

Closing 20 accounts in a direct way - postings:

Important! When using this method, it is impossible to take into account the manufactured products at the actual cost during the month.

Intermediate way

This method uses an additional account 40 "Product output", which records the deviations of the planned from the actual cost. On credit - planned cost, on debit - actual cost.

At the end of the month, the total amount of deviations is written off proportionally to account 43 “Finished products” and 90.02 “Cost of sales”.

Closing account 20 in an intermediate way - manual postings:

Direct sales of manufactured products

In this option, the manufactured products are not stored, but sold immediately from production. In this case, production costs are written off to cost of sales. Services are closed in this way.

Closing account 20 when selling services - manual postings:

Examples of using 20 accounts in accounting

Consider the procedure for applying account 20 “Main production”, as well as its closure using examples.

Example 1. Direct method of closing

The company "Trigolki" produces evening dresses. The accounting policy stipulates that the output of products is accounted for on account 43 "Finished products", excluding account 40 "Product output". During the month, 20 pieces of products were produced and 10 of them were sold at a price of 5,000.00 rubles. The planned cost amounted to 3,000.00 rubles. per piece

The amount of production costs is 70,000.00 rubles. of them:

• Material expenses - 55,000.00 rubles;

Postings on account 20 in the form of a table according to the example:

Example 2. Intermediate closing method

The company "Trigolki" produces evening dresses. The accounting policy fixes the use of account 40 "Product output". During the month, 10 pieces of products were produced and 7 of them were sold at a price of 4,500.00 rubles, VAT in total. The planned cost was 2,700.00 rubles. per piece

The amount of production costs is 30,393.41 rubles. of them:

• Material expenses - 15,900.00 rubles;
• Depreciation amount - 1,473.41 rubles;
• Remuneration of labor and contributions - 13,020.00 rubles.

The solution of the example with postings in the form of a table:

Example 3. Direct sale of manufactured products (release of services)

Enterprise "RemontTorg" provides repair services. 20.10.2016 repair work was rendered in the amount of 20,000.00 rubles, the planned cost of which was 15,000.00 rubles.

Production costs in this case amounted to 17,000.00 rubles. of them:

• Material expenses - 2,000.00 rubles;
• Depreciation amount - 1,980.00 rubles;
• Remuneration of labor and contributions - 13,020.00 rubles.

Closing 20 posting accounts manually when providing services:

Cost accounts (20, 23, 25, 26) are closed in 1C automatically when performing the scheduled operation "".

However, this process often ends with errors. The main reason is incorrectly entered initial data. Let's see which data errors most often lead to errors in 1C 8.3 when closing accounts 20, 23, 25, 26.

First of all, we will understand what direct and indirect costs are. Why in 1C very often these cost accounts are not closed.

Figure 1 schematically depicts direct costs, i.e. those that can be attributed to specific products. These costs are written off to 20 (main production) and 23 (auxiliary) accounts.

Under the "cost" can be understood as the salary of production workers, and the cost of consumables, and depreciation of equipment, and other types of costs. The main thing that unites such costs is that the products to which they relate are known in advance.

Different colors indicate products and costs with the same analytics. In 1C, this is (and, possibly, divisions, if their use is configured). In order for the cost to “hit” the right product, it must have the same analytics.

Within the item group, the costs are distributed in proportion to the planned cost.

“Expense 10” (Fig. 1) will “hang” in the division, since its analytics do not match any product. This is the main cause of errors when closing 20 accounts.

In this case, in the program, after the closing of the month, the cost calculation will look like this (Fig. 2):

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As you can see, a line with zero cost has appeared in the report, although there are both direct (“nuts”) and indirect costs (“wages”). There is no release for this item group. To correct the error of closing account 20 in 1C Accounting, you need to check the costs for the item group "Shoes".

For analysis, you can use the standard report "Subconto analysis" (Fig. 3). Most likely, for the "Nuts" cost, the "Main item group" should be selected, for which the "Nut Paste" is issued.

Indirect costs on 25 and 26 accounts

Let's deal with indirect costs (Fig. 4). They refer to several types of products at once, therefore, they require distribution. Such costs are taken into account on 25 and 26 accounts. These may include storekeepers, dispatchers, accountants, the same (if the equipment is used to produce different types of products), etc.

Indirect costs are allocated to cost items in proportion to the distribution base. In Figure 4, each cost item has its own color, and each product has a corresponding base (of the same color).

Prerequisites for distribution:

• for each article, a distribution method must be assigned;
• the appropriate base must be “tied” to the products.

For example, the article "Basic materials" is distributed in proportion to the planned cost. This means that this value must be indicated in the program for each product. In 1C, the planned cost is recorded in the document "Setting prices for the item".

In Fig. 4, the "purple" costs will not be allocated, since no base has been defined for them. For example, for them, the method of distribution "Payment" was set, but in the current period there were no direct costs for the corresponding item.

About what accounting account 20 “Main production” is intended for, as well as about standard accounting entries using this account, we talked about in ours. In this material, we will dwell on the closing of account 20 in more detail.

When the account closes 20

Given that the debit of account 20 collects the costs of producing products, performing work, and providing services, account 20 is closed when the production of products is completed, work is performed or services are rendered. To close account 20 means to reflect it in the accounting entry for the loan. When account 20 is closed in connection with the completion of production, performance of work or provision of services, accounting entries may be as follows (Order of the Ministry of Finance of October 31, 2000 No. 94n):

After the above entries, account 20 can both reset to zero and maintain a certain debit balance. In the latter case, they talk about the presence of work in progress (WIP) on the reporting date.

Recall that WIP is products or works that have not passed all the stages (phases, redistributions) provided for by the technological process, as well as incomplete products that have not passed testing and technical acceptance (clause 63 of the Order of the Ministry of Finance of July 29, 1998 No. 34n).

Considering that analytical accounting on account 20 is maintained, among other things, by types of manufactured products, works or services, the closure of account 20 may be reflected for certain types of products or works, while for others, however, the balance in the form of WIP will be reflected.

At the same time, crediting account 20 does not always mean that products have been produced, work has been performed, or services have been rendered.

For example, when a marriage is detected in the main production, it is debited from account 20 with the following accounting entry:

Debit account 28 "Marriage in production" - Credit account 20

And, for example, canceled production orders, the costs of which were collected on the debit of account 20, are included in the financial results of the organization with the following entry:

Debit account 91 "Other income and expenses", sub-account "Other expenses" - Credit account 20

We analyzed an example with an organization in which all costs were reflected only on account 20.01. Therefore, we were only able to see how the program is set up and works in terms of using and closing an account of 20.

Today we will discuss such concepts as direct (reflected on accounts 20, 23) and indirect costs (on accounts 25.26). I'll tell you a little theory of accounting. We will also talk about where in 1C BP 3.0 to set up accounting for these indirect and direct costs, as well as about the features of closing indirect costs. All this will be considered on the example of an organization engaged in production activities, so let's talk a little about production.

Let me remind you that the site already has a number of articles that are devoted to the issue of closing the month in the 1C BUKH 3.0 program:

A bit of theory

As I said, production costs can be divided into two large groups: direct and indirect. In essence, this is a classification of costs by the way they are included in the cost manufactured products. Therefore, this classification, for the most part, is relevant for the accounting of manufacturing organizations. Let's talk more about each of these two groups.

Direct costs- These are costs that can be unambiguously attributed to the production of a certain type of product. That is why direct expense accounts 20 and 23 in the chart of accounts in 1C they have a subconto "Nomenclature group". Such costs can be directly written off to the cost of production of a specific “Nomenclature Group”. These include the cost of raw materials, materials and components, wages and insurance premiums for workers involved in the production of these products.

Indirect costs- These are the costs that relate to the production of several types of products at once. In terms of accounts 1C indirect cost accounts 25 and 26 do not have subconto "Nomenclature group". Therefore, they cannot be directly included in the cost of a particular type of product - the "Nomenclature group". Such costs include, for example, the cost of paying wages and paying insurance premiums for management personnel.

As I said, indirect expenses are collected on accounts 25 "General production expenses" and 26 "General expenses". They cannot be written off immediately to the cost price, I also wrote about this. In accounting, there are two options for closing such accounts. The first is the write-off of amounts in the main production to account 20. At the same time, since account 20 has three subcontacts (Subdivision, Cost Item and Item Group), and indirect cost accounts only two (Subdivision and Cost Item), then when writing off the amount will be distributed among the "nomenclature groups" according to certain rules. About where and how it is set, I will write a little later. Second- write-off of indirect expenses to account 90 "Sales" ( direct costing). Read the article below to learn how to choose a specific option for writing off indirect costs in 1C BP 3.0.

Let me summarize a little. At the end of the month, indirect costs are written off first, i.e. 25 and 26 accounts (possibly by distributing direct costs to accounts), and then direct costs to the cost of a specific "Nomenclature group".

Accounting for direct costs in 1C BUKH 3.0

To begin with, I want to discuss the example that we will consider in this article. There is a production organization where two types of products are assembled, i.e. two "Nomenclature groups": "Tables" and "Chairs/Armchairs". Two workers are involved in the production of each type of product. Accordingly, we will take into account the costs of paying the wages of such employees on account 20.01 "Main production", according to the corresponding nomenclature group. To implement this in 1C BP 3.0, you must first create two separate ways of accounting for wages (section of the main menu "Salary and Personnel" -> "Payroll accounting methods").

Now these accounting methods must be assigned to each employee. This could be done in the employee details on the tab "Payments and cost accounting", but for some reason the program does not see this setting. Most likely this is a program error, it will probably be fixed soon (the release on the basis of which the article was written: 3.0.37.36). In this regard, I created separate types of calculations for employees involved in the production of tables and chairs. And already in the settings of these types of calculation in the field "Reflection Way" indicate the appropriate method. This is how I had to get out of the situation.

As a result, when calculating wages (document "Payroll") labor costs and insurance premiums for production workers will be charged to account 20.01 for the relevant item groups.

Now let's talk about the material costs of raw materials (materials) written off for production. The very fact of write-off I reflect the document "Production report per shift" on the Materials tab. At the same time, I indicate separately what materials were spent on the item group "Tables" and on the item group "Chairs / Armchairs".

Accounting for indirect costs in 1C BUKH 3.0

It is worth noting that additional settings for reflecting the salary of contributions on account 26 are not required. This is due to the fact that the program is set by default to record payroll costs on account 26. Even the accounting method is set to "Reflect accruals by default." This can be seen in the “Payroll Accounting Settings” (section of the main menu “Salary and Human Resources”).

Thus, the cost of labor and payment of insurance premiums for two employees will be reflected in account 26.

Accounting policy 3.0: direct and indirect costs

Now let's talk about what "Accounting Policy" BP 3.0 has settings related to accounting for direct and indirect costs in the program. Of course, it is more logical to set up the Accounting policy first, and only then to reflect the costs. But in this article, I decided to first show by example how to keep records of direct and indirect costs, so that you have the opportunity to more freely navigate these concepts by the time you consider the settings of the "Accounting Policy".

Let's start with a bookmark "Expenses". First, this tab must be checked. "Output" since we are talking about production. Secondly, you need to pay attention to the window that opens when you click the button. "Indirect costs". In this window, you should select the method for closing Indirect costs (in our example, these are costs on account 26). I note right away that this setting is related to closing indirect expense accounts in accounting. There is a separate setting for indirect expenses in tax accounting, which we will talk about a little later. So, there are two options here:

• Into cost of sales (direct costing)- in this case, indirect costs will be debited from account 26 to the Debit of account 90.08.1 “Administrative expenses for activities with the main taxation system”;
• - in this case, account 26 is closed to the direct costs account on January 20, and then the 20th account will be closed to account 40 "Output of products (works, services)";

The first option is quite transparent, so we'd better choose the second one, which is a bit more complicated.

If we chose the option "To the cost of products, works, services", then here it is necessary set a rule, for which the amounts from the accounts of indirect expenses, i.e. in our case, from account 26 (I remind you that the amounts on it are not divided into specific item groups), they will be distributed among the item groups on account 20.01. To do this, click on the link "Methods of allocation of indirect costs". The options here are quite varied. I will establish the most easy-to-understand distribution option, where “Payment” is used as the distribution base. What this means, I will explain a little lower on the specific numbers of our example.

Setting up accounting for direct and indirect costs in NU

Accordingly, the items of expenditure that not included in this list are considered indirect. They are written off in NU to account 90.08.1 “Administrative expenses for activities with the main taxation system”.

Separately, I note that in the Tax Accounting of the program, the attribution of one or another expense to direct or indirect costs depends solely on the register "Methods for Determining the Direct Costs of Production at NU". I would also like to draw your attention to the fact that the register is initially filled. It is necessary, if necessary, to make changes taking into account your specifics. As part of our example, we will leave exactly the original version of filling in the register.

Monthly closing routine operation “Closing accounts 20, 23, 25, 26”: accounting

Now we come to the key issue of this article, for the sake of which everything was started "Closing accounts 20, 23, 25, 26". Closing is carried out as part of the sequential execution of scheduled operations at the end of the month. Let's close and analyze the postings.

Let's first discuss account 26. Let me remind you that in accounting we have established that indirect costs, i.e. account 26 is closed to account 20.01 (choose the option " In the cost of products, works, services"). At the same time, it was established that the basis of distribution between the nomenclature groups of the 20th account will be “Payment”. Let's see how account 26 closed with the cost item "Payment".

With red lines, I combined the general subcounts (“Division” and “Cost Items”) at accounts 26 and 20.01 for clarity. Account 26 does not have a subcontact “Nomenclature group”, therefore, the entire amount under the cost item “Payment” in the “Main division” subdivision was distributed to account 20.01 between the two item groups “Tables” and “Chairs / armchairs”. The following distribution proportion was formed:

"Tables" / "Chairs" = 21,759.04 / 21,240.96 = 1.02439…

This proportion is determined based on our setup, in which we have set the distribution base to be "Payment". Let's generate a SALT on account 20.01, on the cost item "Payment" and see what the amount was for the item group "Tables" and for the group "Chairs of chairs":

It can be seen from the report that the “Payment” for the nomenclature “Tables” is 42,000, and for the nomenclature “Chairs of an armchair” 41,000. This ratio actually makes up the coefficient 1.02439 ... = 42,000 / 41,000. Using this coefficient, the program distributes expenses from account 26 by item groups on account 20.01.

Now, as regards account 20.01. In our example, it is closed to account 40 "Output of products (works, services)" for the corresponding Item groups.

Monthly closing routine operation “Closing accounts 20, 23, 25, 26”: tax accounting

And now let's pay attention to how the closing of accounts in tax accounting took place. Let's analyze the closing of the 26th account. Costs under the cost item “Payment” of account 26 were completely closed on account 20.01, the same cost item (!IN TAX ACCOUNTING!). But the cost items "Insurance contributions" and "Contributions to the FSS from the National Assembly and the PZ" 26 accounts are closed to account 90.08.01 "Administrative expenses for activities with the main taxation system." This is due to the fact that in the accounting policy in the register "Methods for determining direct costs" these cost items were not indicated, and therefore the program at NU considers such expenses indirect and closes them on account 90.08.01.

Account 20.01 in the Tax Account is completely closed to account 40.

That's all for today.

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