How to understand the balance sheet. Balance sheet: its meaning in accounting Primary documents for account 20

Expenses aimed at producing new products are displayed when drawing up the balance on account 20. The value of work in progress (refinery) is also recorded in material equivalent.

By debit:

1. Initial balance– the cost of unfinished work or their production at the beginning of the period (month).
2. Debit turnover– the real cost of goods produced or works or services provided.
3. Final balance– the price of unfinished work at the end of the month.

By loan: the cost of goods written off to the warehouse, products produced and works and services rendered.

Costs aimed directly at producing goods or carrying out work are called -.

Types of direct costs:

1. Purchase of necessary materials.
2. Payment of employees' salaries and insurance premiums.
3. Repair and depreciation processes aimed at restoring the correct operation of enterprise equipment in this area.
4. Marriage expenses.
5. Improving the company’s technical equipment and introducing innovative technologies.
6. Other expenses of this nature.

At the end of the month or if the enterprise does not have a detailed division into auxiliary output, account 20 displays funds allocated to auxiliary and service production (VP and OB), as well as the costs necessary for the enterprise.

We can name assets involved in the process of production or processing, as well as those put into circulation but not used, as well as goods that have not yet been sold and are stored in warehouses.

OP Properties:

1. Only the estimated value is recorded.
2. The account is active; at the end of the reporting period, it cannot have negative balances, however, it can have positive balances, which indicates the value equivalent of work in progress.
3. In addition to synthetic accounting, analytical accounting is also carried out, where the type of product, division is taken into account and costs are analyzed using estimates.

Regulatory framework and document flow

Recording and accounting of account 20 is regulated in accordance with certain regulations. The display of this information is regulated by Order No. 94n dated October 31, 2000, issued by the Ministry of Finance - “On approval of the Chart of Accounts”, as well as Order No. 654 dated June 13, 2001, issued by the Ministry of Agriculture - “On approval of the Chart of Accounts”.

Primary type documents:

1. Expenses of material type: invoice-request, when writing off inventory items - summary statement.
2. Payment of wages to employees: payroll sheet, orders or orders, accumulative sheet.
3. Expenses to cover social needs: declaration used for reporting under the unified social tax, accumulative statement.
4. Depreciation is a reporting normative act on depreciation.
5. Other costs: from counterparties, issued on a business trip as identification, fiscal documents.

By credit with debit:

• wear – 02;
• NMA – 04;
• wear and tear of intangible material – 05;
• raw materials for the manufacture of goods -;
• animals at the stage of growing or fattening – 11;
• the difference between the planned cost of materials and the actual one – 16;
• VAT on funds spent on the purchase of goods, services or work – 18;
• main production (OS) – 20;
• semi-finished products manufactured at the enterprise – 21;
• auxiliary production – 23;
• expenses for general needs of manufactured products – 25;
• marriage – 28;
• finished goods – 43;
• payment of invoices to suppliers and contractors - ;
• tax bills and fees – ;
• social insurance costs and contributions for its provision – ;
• salary - ;
• write-off of funds for settlements with accountable persons -;
• payments to the founders of the enterprise - 75;
• covering accounts payable and settlements with debtors – 76;
• write-off of on-farm expenses – 79;
• financing of targeted expenses – 86;
• income level and write-off of funds for the current state -;
• other income and expenses –;
• shortages and losses associated with breakdown or damage to property –;
• payments in reserve – 96;
• expenses planned for the future period – 97.

By debit with credit:

• accounts 10, 11, 16, 20, 21, 28, 43, 79, 86, 90, 91, 94, 96 – with the same semantic values ​​are displayed on the debit position;
• 15 – purchase or production of materials;
• 75 – products that have been shipped.

By debit accounting occurs using postings (the first account is Dt, the second is Kt):

• 20 02 – accrued cost of depreciation of the OS;
• 20 04 – launch of production of products using new technologies;
• 20 05 – accounting for wear and tear of intangible assets;
• 20 10 – write-off and display of the cost of the purchase of materials, workwear, necessary tools and equipment necessary for the manufacturing process;
• 20 16 – deviations in the cost of written-off materials;
• 20 19 – information about non-refundable VAT that was charged on services or work;
• 20 21 – valuation of semi-finished products involved in the process of production of goods;
• 20 23 – information about the funds used for the VP;
• 20 25 – accounting for costs of general production;
• 20 26 – recording expenses for general business needs;
• 20 28 – the cost of defects included in the manufacture of goods;
• 20 40 or 43– goods sent for revision or finished goods that were written off for production needs;
• 20 41 – the price of the goods written off for manufacturing needs;
• 20 60 – services provided by contractors included in the cost of production (PP) of products;
• 20 68 – taxes and fees in this area;
• 20 69 – contributions for insurance of workers involved in the process;
• 20 70 – wages;
• 20 71 – covering the amounts used for production and calculated in reports;
• 20 73 – compensation payments to cover the costs of the employee involved in the manufacture of goods;
• 20 75 – expenses for OP, which are included in the authorized capital;
• 20 76.2 – downtime and claims made to contractors for failure to fulfill the terms of the contract;
• 20 79 – expenses recorded on the balance sheet of departments that participate in production;
• 20 80 – production of products that are in an unfinished stage, but included in the capital of the authorized type;
• 20 86 – work in progress, which was used to finance the intended purpose;
• 20 91.1 – use of surplus unfinished production;
• 20 94 – damages and losses, without identifying the guilty workers within the established standards;
• 20 96 – valuation of reserves accounted for in the PP;
• 20 97 – covering planned production costs.

By loan:

• 10 20 – goods that were returned or their own valuables were written off;
• 15 20 – accounting of work performed or services provided by the EP;
• 21 20 – used semi-finished products;
• 28 20 – costs that were required to eliminate the defect;
• 40 (43) 20 – manufactured products or display of their cost;
• 45 20 – transfer of goods, work and provision of services to contractors;
• 76.01 20 – insurance compensation;
• 76.02 20 – lowering the level of expenses for claims presented to counterparties and downtime;
• 79 20 – the needs of targeted financing for production are taken into account;
• 90.02 20 – write-off of the cost of services provided;
• 91.02 20 – write-off of funds that occurred due to the disposal of certain assets or expenses due to emergencies in the unfinished production of goods that were included in other losses;
• 94 20 – the amount of the shortage in this category of the company’s activities;
• 99 20 – losses included in the section of uncompensated costs that arose due to an emergency.

Closing

The methodology that should be used for closing is necessarily indicated in the accounting policy documents of the enterprise. If necessary, a distribution base is prescribed.

Methods:

1. Direct.
2. Intermediate.
3. Sales of goods directly.

Before proceeding with the procedure for closing account 20, it is necessary to identify and record the balances of the refinery.

Direct

It is characterized by the fact that during the reporting period the cost of products is not known and its accounting is carried out at conventionally designated prices (planned cost). To close, the cost of manufactured goods is adjusted to the actual cost.

Wiring:

1. Debit 43 Credit 20 – correction of manufactured products.
2. Debit 90.02 Credit 43 - the amount of deviations from the planned cost and write-off to sales costs.

It is worth noting that when using this method it will be impossible to take into account the actual price during the reporting month.

Intermediate

Count 40 is involved here - about production. It shows the difference between the actual and planned cost of expenses. For credit, the planned one is described, and for debit, the real one.

At the end of the month, when closing, the difference amount must be written off to account 43 (finished products) and 90.02 (cost of sales).

Posting at the beginning of the month:

1. Dt 43 Kt 20– finished products with a planned price were used.
2. Dt 90.02 Kt 43– write-off of sold goods at the planned cost.

End of period:

1. Dt 40 Kt 20– write-off of actual cost.
2. Dt 43 Kt 40.
3. Dt 90.02 Kt 40– correction of the planned price to the actual cost.

Direct sales of manufactured products

With this method, all produced goods are sold directly from the enterprise and are not stored. Manufacturing costs are taken into account immediately.

Closing of the account (sale of services) is carried out at the end of the month (reporting): Dt 90.02 Kt 20 (writing off the real cost of sales).

What to do if account 20 is not closed? Details are in the video.

Accounting is carried out on accounts - 23 , 25 And 26 .

They include auxiliary production, administrative and economic.

In order for the enterprise to function, it is necessary to pay wages in a timely manner, modernize, diagnose and maintain equipment, non-current funds, and establish an uninterrupted and stable supply of raw materials and necessary goods.

Large amounts of expenses are spent on the maintenance and operation of the administrative and economic parts of any organization. They are covered by attracting own funds, borrowed funds or taken into account in the cost of the goods. This is displayed and aggregated on synthetic debit type accounts 23 , 25 , 26 , 29 - they are all active.

When closing at the end of the period the valuation is written off to account 20. It can be distributed according to a specific category or taken into account in one type of product produced. At the beginning of the next month the balance should be reset to zero. The amount of funds in work in progress is recorded as the balance at the end of the month in account 20 in debit.

Created for accounting purposes a lot of software. It allows you to simplify the process and automate it. With their help, reporting is simplified, analysis of intermediate results becomes possible - at any stage it is possible to assess the movement of assets.

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The count of 20 is formed using standard standards. In order to start working with it, you need to configure it taking into account the selected policy and in accordance with the type of taxation system. Analytics and closing method are configured in a special manner. All processes occur in strict sequence and are subject to distribution, which was specified in the program depending on the indicator.

To begin with, when carrying out the procedure for closing account 20, depreciation of the fixed assets is calculated, then the cost of production costs for accounts 23, 25, 26, 20 are indicated. If everything was configured correctly and the correct information was indicated, then everything will go well.

Distribution and write-off of expenses

Costs, in order to be included in the cost of the product, are subject to distribution. The company has the right to independently determine the indicator by which this will be carried out. This could be the amount of materials and the size of raw materials or the volume of payments to pay workers.

Invoice costs are written off to the cost of goods manufactured.

They can be written off:

• according to the planned or regulated cost price;
• at the actual cost of write-offs.

Direct Closing Method. Produced 20 pcs. bicycles. The planned cost is 300 rubles. 15 pcs. sold for 8,000 rubles.

The amount of expenses of the Sosenki company is 100,000 rubles, including:

1. Material – 65,000 rub.
2. Wear and tear - 10,000 rubles.
3. Salary and insurance contributions – 27,000 rubles.

Funds used for production: Dt 20 Kt 10 - write-off of raw materials for production - invoice - amount 65,000 rubles.

Issue: Dt 43 Kt 20 - release of products - report, receipt order - 60,000 rubles.

Implementation:

1. Dt 62 Kt 90.01 – income from sale – – 120,000 rub.
2. Dt 90.03 Kt 68 – VAT – 18305.08 rub.
3. Dt 90.02 Kt 43 - write-off of planned cost - 30,000 rubles.

Remuneration:

1. Dt 20 Kt 70 – salary accrued – 25,000 rubles.
2. Dt 70 Kt 68 – personal income tax – 3250 rub.
3. Dt 20 Kt 69 – calculation of insurance premiums – 2000 rubles.

Calculations are carried out on the basis of the time sheet and payslip.

Closing:

1. Dt 20 Kt 02 – depreciation – 2354 rub.
2. Dt 43 Kt 20 – correction of manufactured products from planned to actual cost of production costs – 40,000 rubles.
3. Dt 90.02 Kt 43 – amount of adjustment to the cost of goods sold – 60,000 rubles.

Method of direct sales of released products: the Teremok enterprise needed 2 cubic meter boards. forests. 1 cube costs 25,000 rubles. without VAT.

The workers' wages (insurance contributions included) amounted to 10,000 rubles.

Depreciation of equipment - 1200 rubles.

Car rental – 1500 rub.

Postings:

1. Dt 20 Kt 10 – materials – 2 cubic meters. forests – 50,000 rubles.
2. Dt 20 Kt 69, 70 – payment of insurance premiums and wages – 10,000 rubles.
3. Dt 20 Kt 02 - wear and tear of equipment - 1200 rubles.
4. Dt 20 Kt 60 – funds for car rental – 1500 rubles.
5. Dt 90 Kt 20 - write-off of expenses for the costs of work done - 62,700 rubles.

Examples and postings for account 20 are presented in this video.

Account 20 “Main production” is intended to summarize information on the costs of producing products (works, services). This account takes into account the following expenses:

Agricultural, industrial enterprises, subsidiary agricultural farms for the production (release) of products;

Repair, technical and other agricultural service organizations - for performing repair work, technical maintenance of automobiles and machinery

Tractor parks, equipment for livestock farms, mechanized and agrochemical work, etc.;

Transport organizations for the provision of services;

Contract design and survey organizations for construction, installation and design and survey work;

Scientific research and design organizations to carry out scientific research and design work;

Public catering organizations that have an independent balance sheet for the supply of their own products (in terms of raw materials);

Other organizations.

By debit account 20 "Main production" direct costs associated directly with the production of products, performance of work and provision of services, as well as costs of auxiliary production, indirect costs associated with the management and maintenance of the main production, and losses from defects are reflected. Direct expenses related directly to the production of products, performance of work and provision of services are debited to account 20 “Main production” from the credit of accounts for inventory accounting, settlements with personnel for wages, etc. Expenses of auxiliary production are debited to account 20 “Main production" from the credit of account 23 "Auxiliary production". Indirect costs associated with the management and maintenance of the main production are recorded in the debit of account 20 “Main production” from the credit of accounts 25 “General production expenses” and 26 “General business expenses”. Losses from defects are reflected on the debit of account 20 “Main production” from the credit of account 28 “Defects in production”.

On the credit of account 20 "Main production" the amounts of the actual cost of completed products, works and services performed are taken into account. These amounts are transferred from account 20 “Main production” to the debit of accounts 10 “Materials” (in terms of seeds, feed, etc.), 43 “Finished products”, 90 “Sales”, 40 “Output of products (works, services) ". The loan also reflects amounts not included in the cost of products, works and services (losses from natural disasters, etc.).

The balance of account 20 “Main production” at the end of the month shows the costs of work in progress.

Under account 20 “Main production” sub-accounts are opened:

20-1 "Crop production";

20-2 "Animal husbandry";

20-3 "Industrial production";

20-4 "Other main production".

Subaccount 20-1 is intended to account for the costs and output of crop production, including horticulture, floriculture and growing seedlings (nurseries).

Analytical cost accounting crop production for the current year's harvest and product output are organized by divisions, tenants, cost items (their groups) and types of products produced.

Costs of shortfalls in production due to natural disasters and other unfavorable weather conditions in the amount reimbursed by insurance authorities are charged to the debit of account 76 for insured crops, and for productions that did not produce any products at all - all costs. For uninsured crops, losses are written off as losses.

Products intended for feed and seed purposes (hay, silage, haylage, seeds from varietal plots or seed crops, planting material) are credited to account 10 “Materials”; products intended for sale, industrial processing on their own farm and for other purposes - to account 43 “Finished products” (subaccount 1 “Crop production”).

The green mass of sown grasses of natural pastures cut and fed to livestock is written off from the credit of subaccount 20-1 to the debit of subaccount 20-2 “Livestock” for the group of animals for feeding which it was used. Products used to feed livestock by grazing are not included. The costs of caring for pastures, pastures, pastures and crops are written off directly to the costs of maintaining the corresponding groups of animals.

Feed procured externally, after identifying all the costs of its procurement in subaccount 20-1, comes to subaccount 10-7 “Feed”.

The costs of sorting, sorting and drying crop products from the current year's harvest are reflected in subaccount 20-1. All waste (soil, rot, dead debris, shrinkage), as well as forage waste, are written off using the “red reversal” method as a credit to subaccount 20-1 and a debit to accounts in which products are taken into account depending on their purpose (10, 43). Feed waste is assessed at planned cost based on the actual content of complete grain in it. The costs of processing and sorting the products of the previous year's harvest are attributed directly to the increase in the cost of the corresponding type of product.

The costs of preparing seeds for sowing (dressing and others), loading and transporting them to the sowing site are attributed to agricultural crops according to the corresponding cost items.

The costs of loading, transporting manure from livestock buildings to the place of storage and preparation for application to agricultural crops, regardless of the transportation distance, loading into spreaders and applying them to the soil are taken into account in this subaccount and attributed to crops according to the corresponding cost items. The costs of mineral fertilizers are included in a similar order.

The costs of gardening, viticulture and other similar industries include all expenses of the current year, including the costs of work performed after the harvest.

The cost of individual types of agricultural products obtained from the corresponding crops (groups of crops) is determined based on the costs assigned to this crop (group of crops).

The cost of crop production includes the costs of cultivating crops (groups of crops), harvesting and delivering: grain - to a warehouse or other place of primary processing; hay and straw - to the storage point; potatoes - to storage places (potato storage); fruits and berries, floriculture products and medicinal crops, greenhouse vegetables - to the point of acceptance or storage; seeds of annual and perennial grasses, vegetables and other crops, as well as flax - to the storage point; green mass for livestock feed - to the place of consumption; green mass for silage, haylage, granules and grass meal - to places of ensiling, haylage (towers, trenches, pits), storage of grass meal and granules.

The cost of crop production for the current year does not include costs for harvested, but not threshed or unharvested crops. The unit cost of production for each crop (without by-products) is determined by dividing the costs allocated to this crop by the gross output. If the cost accounting object does not coincide with the cost calculation object, the costs attributable to by-products are preliminarily determined: straw (chaff), potato tops, corn stalks, cabbage leaves, etc. - based on the costs attributed to them for harvesting, pressing, transportation, storage and other work on the procurement of this by-product. The remaining costs are included in the cost of the main products.

In crop production, in addition to the products obtained from each individual agricultural crop, the objects of cost calculation are also agricultural work performed in the current year for the next year's harvest and related to work in progress (1 hectare) by type, as well as land improvement work carried out at our own expense.

After calculating the actual cost of crop production at the end of the year, the planned cost is brought to the actual cost by writing off the calculation differences to the appropriate accounts. To do this, compare the planned cost of products received during the year for each analytical account with actual costs and identify the difference to be distributed. If the actual cost of production turns out to be lower than planned (savings), the differences are written off using the “red reversal” method; if higher (overexpenditure), the differences are written off using the regular entry method.

Calculation differences in crop production are written off from the credit of account 20-1 “Crop production” (separate analytical accounts) to the debit of the following accounts:

10-8 “Seeds and planting material” - for the amount attributable to the balance of unspent seeds produced in the current year;

10-7 “Feed” - for the amount attributable to the balance of feed produced in the current year;

43-1 “Finished crop products” - for the amount of the balance of commercial crop products;

20-1 “Crop production” - for the amount attributable to the seeds of sown winter crops;

20-2 “Livestock” - for the amount attributable to consumed feed of own production of the current year;

20-3 "Industrial production" - for the amount of products transferred for processing;

90-2 “Cost of sales” - the amount attributable to sold (sold) products produced in the current year.

After distributing and writing off costing differences by crops (groups of crops) in account 20-1 “Crop production”, only costs in work in progress remain, confirmed by the inventory list of work in progress, which are shown in the final balance sheet.

In organizations with well-organized work on standardization of costs, by decision of the head of the organization, cost accounting in crop production can be carried out as a whole by divisions (tenant groups). The volume of work performed as a whole by the contract team for the year is determined in this case on the basis of technological maps drawn up by crop. Work performed externally is documented in the customer’s departments with the appropriate primary documents in the prescribed manner.

When calculating the cost of individual types of products for an organization, they use the amounts of actual costs (by item), which consist of expenses by department and deviations from standards (limits), reflected separately for the entire enterprise.

In organizations where planning and accounting of costs in crop production is carried out as a whole for the department, at the end of the year the costs accounted for by item are distributed among crops in proportion to the established standards for labor, material, fuel and energy and monetary costs.

SUBACCOUNT 20-2 "ANIMAL HUSBANDRY"

This subaccount is intended to account for the costs and output of livestock production (dairy and beef cattle breeding, sheep breeding, pig farming, horse breeding, poultry farming, fur farming, fish farming, sericulture, beekeeping, etc.).

Analytical cost accounting and output of livestock products are organized by types, technological groups of animals and poultry adopted on the farm, and by established cost items. In some organizations, items may be separated from other costs, for example, for incubation in poultry farming - “Cost of eggs laid for incubation”, in fish farming - “Cost of fry released into reservoirs”, in sericulture - “Cost of grain”, in sheep farming - “Costs of maintaining a shearing station”, etc.

Inter-farm organizations for raising young livestock, cows and heifers keep records of costs and output on separate analytical accounts (“Raising young livestock”, “Raising cows and heifers”, etc.).

As part of livestock farming costs, the cost of dead animals and poultry (except for those killed due to epizootics or natural disasters) is taken into account separately. In the absence of guilty persons, the amounts recorded in account 94 are written off as livestock costs for the relevant types and groups of animals under the article “Losses from animal deaths.”

The costs of maintaining wet-nurse cows from the day they are transferred to wet-nurses are taken into account separately from dairy cows and are attributed to the maintenance of calves.

Varietal skins obtained during the year from the slaughter and death of animals are considered the main products of fur farming. Skins that do not comply in quality with the technical requirements of current GOSTs (non-grade, non-standard) are classified as other fur products and are debited to subaccount 43-2 at the price of possible sale. Young animals that die before the females are deposited are disposed of along with their skins.

To determine the cost of retired young animals (mortality and similar disposals) on any date of the current month, the costs of maintaining young animals in the current month, calculated based on the planned cost of 1 feed day and the number of feed days of their maintenance, are added to the cost on the 1st day of the month. .

The cost of livestock products consists of the costs of maintaining animals and poultry, minus the costs of work in progress. In livestock farming, the objects of cost calculation are individual types of products for each type of livestock and poultry, fish farming, beekeeping and sericulture.

The cost of the main product is determined by the amount of costs accounted for in the corresponding analytical account (technological group of animals and poultry), minus the cost of by-products: manure, droppings, shedding wool, fluff, shedding feathers, raw hair, etc.

When determining (calculating) the cost of the increase in live weight of young cattle, piglets over 2 months old, and lambs after weaning, it should be borne in mind that the main production of these groups of animals is only the resulting increase in live weight (minus the increase in dead animals) .

The costs of manure are determined based on the standard (calculated) costs for its removal in specific conditions and the cost of litter (according to technological maps). The costs are: depreciation charges for technical means for removing manure from a manure storage facility, costs for its removal from manure storage facilities and storage. Liquid manure is taken into account depending on its moisture content in terms of conventional litter manure according to established coefficients. Liquid manure with a moisture content of more than 98% is classified as wastewater from livestock farms. The cost of 1 ton of manure is determined by dividing the total cost of its preparation by physical mass

Wool - shedding, down, feather - shedding, hair - raw, mirage egg, meat of cockerels of egg hens slaughtered at one day old, horns, hooves, meat of slaughtered animals, skins and disposed carcasses of dead animals (from non-contagious diseases) are valued at prices possible sales (use) and their cost (as by-products) are attributed to the reduction of costs for the corresponding species and groups of animals and birds.

After assigning to analytical accounts opened under account 20-2 "Livestock" the differences between the actual and planned cost of own feed and industrially produced feed spent on feeding productive livestock, a calculation of the actual cost of livestock products is made and the difference between the actual and planned cost of production is determined. .

Since in livestock farming a significant share of production is occupied by internal turnover (animal offspring, milk for feeding calves and piglets), the following procedure must be followed when identifying and writing off differences.

First of all, differences are identified and written off in the analytical account “Dairy cattle herd”. For the calculation differences distributed at the end of the year, account 20 is credited to subaccount 2 and the following subaccounts are debited (if the actual cost turned out to be lower than planned, “red reversal”):

11-1 “Young animals” - for the amount of differences attributable to the offspring, the increase in live weight and the increase in young animals;

20-2 "Livestock" - for the amount of differences attributable to products fed to animals (milk, honey), eggs transferred for incubation;

10-7 “Feed”, 43-2 “Finished livestock products” - for the amount of differences in products remaining at the end of the year in the organization’s warehouses;

20-3 "Industrial production" - for the amount of differences attributable to milk processing;

90-2 “Cost of sales” - the amount of differences attributable to the sale of milk.

After reflecting the differences between the actual and planned cost of milk and offspring of cattle, the differences are determined and written off according to the analytical accounts “Young cattle and adult cattle for fattening”, “Pig farming”, “Poultry farming”, “Sheep farming”, “Beekeeping”, “ Sericulture", "Fish farming".

After write-off, analytical accounts opened for individual species and groups of animals are closed.

In certain livestock sectors, there may be unfinished production at the end of the year. For example, in poultry farming - the costs of incubating eggs laid in December and moving through the chicken hatching cycle to the next year; in beekeeping - the cost of honey left in the hives for the winter as feed; in fish farming - the costs of raising fingerlings carried over to the next year; in camel breeding - costs of maintaining pregnant queens, etc. SUBACCOUNT 20-3 "INDUSTRIAL PRODUCTION"

Industrial enterprises in this subaccount reflect direct costs for the production of products of the main production, preparation and development of production, other production costs, as well as costs for production maintenance and management pre-accounted in the corresponding accounts.

The actual production cost of products according to accounting data is reflected in the credit of subaccount 20-3.

The balance of account 20-3 at the end of the reporting period, confirmed by data from analytical accounting of production costs, reflects the amount of costs in unfinished industrial production.

Agricultural service repair organizations in this subaccount reflect the costs of repairing tractors, combines, cars, engines, grain cleaning machines, electric motors, generators, machine tools, excavators and other machines, equipment and units, restoring worn parts, as well as manufacturing industrial products and products made according to orders of enterprises (organizations) and for their own needs. Analytical accounting is carried out with the department:

for repair of machines and equipment - by type of repair, by brand or group of machines, engines, components, assemblies, etc.;

for the production of spare parts and components, as well as for the restoration of worn-out spare parts - by type of machinery and equipment for which they are manufactured or restored (for tractors, cars, agricultural machines, equipment, units, etc.)

for the manufacture of devices for other products - for each type.

Accounting for the costs of minor repair work is carried out on one analytical account “Other work”.

The actual cost of repairs performed on machinery and equipment of the exchange fund is written off from the credit of subaccount 20-3 to the debit of account 90. At the same time, the cost of repairing these machinery and equipment at contract prices for repairs is reflected in the credit of account 90 and the debit of subaccount 96-4 “Other reserves”.

A reserve for repairs is created for the cost of repairs of engines, components and assemblies replaced from the exchange fund (credit to subaccount 96-4). In analytical accounting, this amount is shown together with the costs of paying for work performed externally.

When performing maintenance work on tractors, cars and other machines of organizations (in the absence of specialized service stations), to account for the costs of these works, separate analytical accounts are opened for the costs of their maintenance. The actual cost of work performed and services provided (as they are accepted by the customer) is written off from the credit of subaccount 20-3 to the debit of account 90.

This subaccount also takes into account the costs of processing agricultural products (milk processing, production of juices and juice materials, canning of vegetables and fruits, slaughter of livestock and poultry and other types of processing), industrial production of various products, building materials, small equipment (production of baggage and saddlery , carpentry; sawmill products, brick, tile production and other types of production), as well as logging, mining (harvesting peat, gypsum, lime, sapropel, other non-metallic materials (lime, stone, crushed stone and other materials)) on its own.

Analytical cost accounting is organized by type of production, by type (homogeneous groups) of products or processing and cost items.

In ancillary industries, accounting for the costs of processing milk into dairy products is organized depending on the size of industrial production. The cost of individual milk processing products (butter, cream, sour cream, cottage cheese, etc.) in this case is determined by distributing the total amount of processing costs based on the ratio of the cost of the resulting products to sales prices. If milk processing is carried out as a permanent production by its own personnel (dairy), then cost accounting is carried out by type of processed products (butter, cheese, full-fat cottage cheese, low-fat cottage cheese, condensed milk, ice cream, casein, feta cheese, etc.) according to established cost items with allocation of general production (shop) expenses accounted for in subaccount 25-3 (or separately in subaccount 20-3).

Accounting for costs in the production of juices and juice materials is carried out separately for the production of juices and juice materials (as a whole for production or by reprocessing).

Accounting— a system for analytical collection, registration and synthesis of information about all business operations carried out by the enterprise.

Turnover balance sheet (“turnover” in accounting language) – register, combining and systematizing all accounting information in one document.

How to understand the information that OSV provides, and what information does each line of this form contain?

What is it

one of the most important cumulative accounting registers, reflecting the status of various accounting accounts on a specific date.

From the name of the document you can understand that its structure includes information about turnover and balances for one or more accounts. That is, the document contains information about the balance at the beginning of the period, about movements for a specified period of time and the result formed based on the results.

This document accumulates information about all transactions performed by the company. Information from the SALT is subject to the accounting rules and accounting policies of the organization. The form requires strict adherence to instructions, without initiative deviations.

Application

It was previously noted that the statement is a register of information about the facts of quantitative and qualitative changes in aspects of the company’s economic activities. Note several main functions of OSV:

• identifying inaccuracies and distortions in accounting;
• bringing together information about the state of the enterprise;
• source for assessing profitability;
• factor determining development paths;
• monitoring the correctness of accounting and accounting records;
• assessment of the company's profitability by external users;
• control over the distribution of cost indicators.

The statement can be compiled at any time required(per day, month, quarter, year), for a specific account or for a combination of several.

The “turnover” form must contain necessary details:

1. Title of the document.
2. Name of the organization.
3. Compilation period.
4. BU information.
5. Price indicators.
6. Position and description of the person responsible for the information specified in the form.

The document can be drawn up both on paper and electronic media.

In accounting there are three types of "turns":

1. Analytical- for a specific account.
2. Synthetic– summarizing information in aggregate across several.
3. Chess– a general register of all transactions from the company’s activity process register.

Let us briefly describe each of these types.

The structure of this SALT consists of a collection of movements and results for an analytical accounting account opened to a specific synthetic account. Allows you to identify errors summary data comparison method.

The final results for account turnover according to analytics are necessarily equal to the final data for the synthetic account.

The cost values ​​of the indicators are accumulated in the form of monetary expression only.

And with the combined use of quantities (natural, monetary, quantitative) it is used summary structured statement.

Synthetic

This form reflects all synthetic accounts in order of numerical increase. The document is the source for the formation of the balance sheet.

The basic requirement of SALT is compliance with double entry rules: credit turnover of one account is equal to the debit turnover of another corresponding account.

If you look at the correct statement compiled according to all the criteria, you can see that the turnover of all three columns is the same in the context of the graph.

The debit balance at the end of the period for SALT is included in the balance sheet asset, and the loan balance is included in the liability.

For a visual representation, here is an example:

Chess

Chess sheet – one of the variations of “turnover” on synthetic accounts. Schematically, it is depicted in the form of a diagonal correspondence of accounts: accounts are listed vertically by debit, and horizontally by credit. The number of columns and rows is equal to the number of accounts that have an opening balance and turnover for the time interval under consideration.

The opening balance is posted to the accounts. All results of business transactions are posted in the tabular section once at the intersection of columns with corresponding accounts. Then the totals are displayed for rows and columns separately. The result in the lower right corner should converge, that is the sum of the debit turnover coincides with the credit data.

Indicators

"Return" allows you to as soon as possible conduct a detailed analysis of information collected on accounting accounts. Before considering the SALT, you need to study the structure of accounting accounts (NU).

Highlight three groups of accounts: active, passive and active-passive. The procedure for collecting and systematizing for a particular group is individual. To correctly understand the information from the statement, you need to know the parameters for maintaining accounts, which of them may have a balance, and which must certainly be closed within a certain period. For example, account 20 must be closed monthly, accounts 90 and 91 do not require this procedure in the context of subaccounts, and, meanwhile, the final balance is not formed for them.

Timely verification of the correctness of the reflection of information makes it possible to eliminate errors and create a balance sheet that reflects the real picture of the organization’s financial position.

The main benefit of SALT is speeding up the reporting process, as well as in efficiency of providing information to external users.

Applications

Let's consider several examples of using OSV data:

1. The head of the company instructs the accountant to promptly provide information on revenue for the quarter. It is enough for a specialist to create a consolidated SALT and look at the credit turnover on account 90.01. The information will contain the volume of sales for the requested period, excluding VAT.
2. The company applied to a credit institution to obtain a loan. To assess the profitability and solvency of the company, the bank requested SALT for the last reporting period. The solvency analysis service will be able to obtain information on existing loans and borrowings (credit 66 and 67 accounts), determine the presence of accounts payable from the borrower, and estimate the profit of the enterprise (account 99).
3. The financial director needs to draw up the actual budget and indicate the amount of VAT payable, but the declaration has not yet been generated. It is the SALT that will allow you to calculate in a few minutes preliminary data on the VAT debt to the budget at the end of the period. To do this, it is enough to use the formula VAT = 90.03 + Dt 76 (AB) – Kt 76 (VA) – Kt 19. Account 90.03 displays VAT on the sales amount, debit 76 (AB) - advances issued, Kt 76 (VA) - advances from buyers, Kt.19 – the amount of tax to be deducted.

Turnover balance sheet – an indispensable source of analytical information, which allows you to quickly evaluate aspects of business activity, make adjustments to accounting data, and increase profitability. The form provides simplicity of periodic reporting, thereby giving the ability to economically distribute labor resources.

The skills of reading OSV in reports generated in 1C can be found below.

Today we'll figure it out account 20 “Main production”. Why is it needed, what is taken into account on it. Which entries in account 20 reflect the accounting of production costs. For greater clarity, examples of cost accounting and cost formation on accounts are given. 20. In this article we will look at accounting for production costs, typical transactions and situations for account 20.

Account 20 records the costs of the main production, that is, all the organization’s expenses related to production are reflected.

What is production? In fact, production is the process of creating the cost of finished products, and the cost of finished products is, as we found out in, the sum of all costs associated with production and sales. All these costs are collected in the debit of the account. 20 “Main production”, forming the cost.

Accounting for production costs (account 20)

Now let's talk about exactly what costs are taken into account as the debit of account 20, and what entries are reflected in accounting.

1. Direct costs, that is, those that are directly related to the production process. It could be (wiring D20 K70), used in production (wiring D20 K10), participating in the production process (posting D20 K02), social contributions from staff salaries (posting D20 K69).
2. Auxiliary production costs. An example of an auxiliary production could be a company’s own boiler room; the costs of its maintenance are taken into account in the debit of the account. 23 “Auxiliary production”, then the amount of all these costs is written off to the debit of the account. 20 “Main production” (posting D20 K23).
3. Indirect costs, that is, those associated with the management and maintenance of production, are written off from the credit of accounts 25 “General production expenses” and 26 “General expenses” (entries D20 K25 And D20 K26).
4. Defects in production are products, parts and work that do not meet established quality standards and cannot be used for their intended purpose. We’ll talk more about defects in production in. For now, I’ll just say that the defect is taken into account and written off as a debit to the account. 20 “Main production” (posting D20 K28).

Accounts 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses” are not always used by the enterprise. These are intermediate, auxiliary accounts; they are convenient to use in large production. If the company has a small production, then there is no point in entering additional accounts; all costs can be taken into account immediately on the account. 20.

Thus, it was determined that according to the debit of the account. 20, all costs associated with the main production are taken into account, that is, the cost of finished products is formed.

This cost is then written off from the credit account. 20 to the debit of the account. 40, 43 or 90.

If the cost of finished products is taken into account at standard (planned) cost, then all expenses from the credit account. 20 are debited to the account. 40 “Release of products, works, services” (posting D40 K20).

If the cost of finished products is taken into account at actual (production) cost, then all expenses from the credit of account 20 are written off to the debit of account 43 “Finished products” (posting D43 K20).

Products can also be immediately sent for sale, bypassing product accounts, then posting D90/2 K20.

At the end of the month, account 20 “Main production” is closed, the balance on account 20 reflects the value of work in progress, this balance is transferred to the beginning of the next month.

To reinforce the above information, I suggest looking at a couple of examples.

Video lesson Accounting for production costs. Account 20. Postings and typical examples

In this video lesson, Natalya Vasilyevna Gandeva, an expert teacher at the site “Accounting for Dummies,” explains accounting for production costs, account 20 with a description of typical entries and examples ⇓

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You can get the slides and presentation for the lesson using the link below.

Examples of production cost accounting entries

Example No. 1 of posting cost accounting in production

The organization provides services, revenue for services is 36,000 rubles. including VAT 6000 rub. Expenses associated with the provision of services: salary 8,000 rubles, material expenses 2,000 rubles. What entries are reflected in the accounting department?

Example No. 2 of posting cost accounting in production

The company produces irons. Material expenses are 180,000 rubles, employee salaries are 200,000 rubles. Depreciation 90,000 rub. Other expenses 50,000 rub. The products are credited to the finished goods warehouse at actual cost in the amount of 1000 pieces. What kind of wiring is done in this case and what is the cost of one iron?

Cost of one iron = (180000 + 200000 + 90000 + 50000) / 1000 = 520 rubles.

I hope the issue of accounting for the costs of main production no longer causes difficulties, let's move on. In the next article we will continue the topic of production, we will deal with.

In the process of carrying out activities, an economic entity produces a number of certain production costs, as a result of which it is planned to receive income. These costs involve a time dimension. To account for them, account 20 is used in accounting, here the amounts of expenses are accumulated and, when the process is completed, are written off to the appropriate account.

Existing standards establish that all costs for the production of products, provision of services or performance of work until the completion of the established process are subject to reflection on account 20.

Here the accumulation of expenses associated with the main activity for which the company was created occurs. Therefore, it is called account 20 “Main production”.

All costs accumulated on this account are called work in progress. This is due to the fact that the invoice reflects them until the moment when they form the cost of the product.

This account is used in almost every enterprise, regardless of the field of activity, with the exception of trade. These can be industrial, agricultural enterprises performing construction and installation work, transport and communications, etc.

If a company creates finished products, then closing account 20 means that it is produced. For works and services, closing the 20th account implies that the entity has provided or fulfilled the obligations stipulated by the agreements.

Attention! For small businesses, a simplified accounting procedure is provided, which implies that all company expenses should be taken into account in account 20. Other accounts (23,25,26) are not applied in this case.

Accounting for information about costs incurred on account 20 is carried out on the basis of supporting documents and is used by management to manage the business entity.

What is included in the account

Account 20 reflects all costs associated with the main activity of the company.

Therefore, the following expenses should be taken into account on the account:

• Material costs are the cost of raw materials, materials, semi-finished products, fuel and others spent on production, that is, what forms the basis of the finished product.
• Costs of services and work of third-party companies involved in the creation of the finished product.
• Remuneration of key personnel with mandatory contributions to extra-budgetary funds.
• Depreciation charges for fixed assets involved in the creation of the finished product.
• Indirect costs that are superimposed on the cost of the finished product - costs of auxiliary production, non-production, factory overhead, sales costs, etc. - they should be reflected on account 20 in the case when the accounts for their accounting are closed at the end of the reporting period.
• Other costs for the production of finished products (taxes, duties, etc.)

The first items relate to direct costs - those that are directly related to production. The cost of the above expenses accumulates while the production process is taking place, and upon its completion they are all written off from account 20 to the cost of the finished product, work, service.

Attention! If the product did not pass technical control and was recognized as a manufacturing defect, the costs of its production previously recorded on account 20 should be written off to the production defect account (usually 28).

Characteristics of account 20 “main production”

Account 20 according to the current one is active, since it reflects the company’s assets. It has a debit balance reflecting the cost of work in progress, that is, costs that have not yet formed the cost of a product or service.

Debit turnover reflects the expenses incurred by a business entity for the production of finished products, provision of services or performance of work. The credit of the account records the cost of production written off for finished products.

The balance at the end of the reporting period is determined by summing the balance at the beginning and the turnover on the debit side of the account and subtracting from it the turnover on the credit side of the account.

Attention! Many business entities, especially those who provide services and work, have a balance of 0 at the end of the reporting period for account 20.

However, this rule does not apply to organizations engaged in production activities. For them, this indicator reflects the products launched into production.