We close the 43 account in 1s. Closing the month in accounting

Finished products- the main result of the production process of the enterprise. It acts in the form of products and items, the processing of which in this organization is completed completely, corresponding to the standards and specifications adopted by the Quality Control Department and transferred to the warehouse of finished products. Consider typical postings for the issue and in accounting for and account.

The tasks of accounting for finished products in accounting:

• constant control over the volumes of output of finished products and their quality, safety of stocks and their size;
• timely and competent documentation of products shipped to customers;
• clear control over the supply of finished products and their compliance with the concluded contracts in terms of quantity, range and assortment;
• Accurate and timely calculation of sales proceeds, actual cost and profit.

Production and release of finished products in transactions on accounts 43 and 40

The output of finished products is accounted for at the planned or actual cost. In the first case, it is used, from which the actual cost is then written off to and the difference between the actual cost and the planned cost in correspondence with the account .02 is adjusted in a separate posting.

Wiring:

How to reflect the sale of products in the postings

The volume of sales includes all finished products shipped to customers, regardless of whether it is paid for or not. The sale of products can take place both with its subsequent payment after shipment, and on an advance payment.

Wiring:

» accounting operations for finished products were available, the program should be configured accordingly.

In the functionality settings (section "Main" - Settings - Functionality), on the "Production" tab, the "Production" checkbox should be checked:

In addition, you need to correctly: in the form of its settings on the "Costs" tab, indicate the output as a type of activity, the cost accounting for which is carried out on account 20 (Main production):

Here you can also set up accounting for products. By default, the program takes into account the released products at their planned cost on accounting account 43 (Finished products), then during the closing of the period it is produced, and the amount is adjusted.

If the accountant wants to use accounting account 40 (Release of finished products), then in the form accounting policy you should click the "Advanced" button on the "Costs" tab and check the box "Take into account deviations from the planned cost". Then the released products will be recorded at the planned cost on account 40, and then the program will calculate the actual cost at the end of the period and take it into account on account 43.

Finished products in 1C on examples

Standard documents in 1C 8.3 to reflect production operations are available in the "Production" section (see the "Product output" subsection).

Reflection of production output is made by the “Report of production for a shift”. Despite the name, this program object is not a report, but a typical document.

It is first necessary to add manufactured products to the reference book "", indicating for them the type of nomenclature - Products. If the organization uses different ones in accounting for its activities, you must also fill in the "Nomenclature group" field (by selecting a position from the directory).

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An example of accounting for finished products in 1C without account 40

Example 1. At a furniture company, tables "Director" and tables "Clerk" were made. Accounting policy prescribes to keep records of manufactured products on account 43, without account 40.

1. Output. In order to reflect the release, we will create a standard document "". In the details of the "header" we indicate the warehouse (if the organization maintains warehouse records) and the cost account. On the "Products" tab, in the rows of the table, we indicate the manufactured products, manually put down their planned price. By default, the accounting account is filled - 43.

Document 1C will generate accounting entries for accounts Dt 43 Kt 20 for the amount of the planned cost of production.

1. Sales of finished products. It is registered in the program in a standard way using a standard document "".

1. Closing the month and adjusting the cost. At the end of the period (month), we will perform routine automatic processing in the program "". She will calculate the cost of production, based on the amount of actual costs posted to the debit of account 20 for the item group of products (if item groups are not used, the costs are considered as a whole on account 20). Costs usually include the cost of raw materials, the wages of workers in production, etc. Then the program will adjust the cost of production. To view the postings of this operation, you need to click on the link “Closing accounts 20, 23, 25, 26” in the form for closing the month and select “Show postings”:

We see that in 1C an accounting entry has been formed that corrects the cost of production: Dt 43 Kt 20. At the same time, the amount of the posting can be negative, depending on which cost is greater - planned or actual.

If the manufactured products were sold, then during the closing of the period, the program also corrects the cost of its write-off by generating a posting to the debit of account 90.02 “Cost of sales”:

The program allows you to generate convenient analytical references-calculations "Cost calculation" and "Cost of manufactured products". They are also available in the form of closing the month (after the completion of the closing) at the link "Closing accounts 20, 23, 25, 26".

The "Cost calculation" reflects the costs incurred for each unit of production:

Another reference-calculation - "Cost of products" - shows the value of the actual cost, planned, as well as the deviation of the "fact" from the "plan":

An example of accounting for products with an account of 40

Example 2. At a furniture company, tables "Director" and tables "Clerk" were made. The accounting policy of the enterprise prescribes the use of accounting account 40 “Release of finished products”.

In the program, it is necessary to configure the use of account 40 in the accounting policy (see the beginning of the article).

Manufacturing enterprises that have chosen for their main activity directly the manufacture of finished products or semi-finished products are faced with the task of reflecting and registering such business processes in regulated accounting. In this article, we offer step by step instructions accounting for the production and release of finished products 1C 8.3 using the configuration "1C: Enterprise Accounting, edition 3.0".

Step 1: Verify Production Functionality

To begin with, let's make sure that our configuration allows you to keep records of the release of finished products in 1C 8.3.

In the "Administration" in the settings, go to the link "Functionality".

We are interested in the functionality of the production accounting system, which can be found on the corresponding tab.

We see that in this part the functions are used and cannot be turned off. At this point, we consider the first step completed.

Step 2: set up an accounting policy

The setting is also implemented in the main menu of the system from the "Main" section, the "Settings" subsection, the "Accounting policy" hyperlink.

The accounting policy is configured for a specific organization, then we pay attention to the types of activities for account 20 and set the flag for accounting for the release of goods.

Note! At the bottom of the figure, there are three additional options that also affect how we account:

• Accounting for deviations - the inclusion of this flag means the use of account 40 “Output of products (works, services)” in accounting;
• In terms of semi-finished products - the inclusion of this flag means accounting for multi-processing production and requires setting the sequence of processing steps;
• Services to own subdivisions - enabling this flag means that counter issue is taken into account, and requires setting up the "Counter issue" register in order to prevent the calculation of the cost of goods from looping.

We are considering a variant without the use of account 40, counter issues and semi-finished products.

This step is completed, we have completed the necessary policy settings.

Step 3: register issues at the planned cost

In the main menu of the system, the "Production" section is responsible for accounting for production processes, and a separate subsection is dedicated to the release itself.

• Requirement-invoice - allows you to register the transfer of materials to production or any other write-off of them for costs. The issue can be registered without it, but it depends on the production business process;
• Production report for a shift - registers the release according to the planned s / s and at the same time write off materials for production.

Let us analyze in detail the work with the production report for the shift.

Let's create new document and fill it in taking into account the release of one type of goods according to a simple production specification.

In the header, in addition to the name of the company and the warehouse where the material is taken from and where the released goods are placed, you will need to indicate the cost account and the production cost unit.

To fill in the tabular part, indicators must be entered into the system in the nomenclature reference book, which will contain information about the varieties of manufactured goods.

The item card must have the form "Products". For separate accounting on the cost account of the main production, it is necessary to fill in the item group. To write off materials for manufactured products automatically, you need to fill out a specification, which can be created directly from this card.

Our next action is to put in the “Products” plate, the quantity of release, put down the planned price, specification. The lines “Account account” and “Nomenclature group” will be filled in automatically according to the data of the item card.

To write off materials and add them to the composition of the s / s, the “Materials” tab is filled out. If there is a specification, filling will occur automatically by clicking the "Fill" button.

This accounting step should be completed by holding the created form. The postings generated by this reflect the accounting for production and the release of finished products in 1C 8.3.

Analyzing the postings, we see that the planned cost is reflected in the credit of account 20, and the actual costs are collected in the debit of account 20. For a correct calculation, you need to understand the actual cost of finished goods.

Step 4: calculate the actual cost of production

Before calculating the actual s / s, the system must reflect all the necessary costs on the account of the main production. In addition to raw materials, this may be the salary of workers, depreciation of equipment, and other expenses. This calculation is triggered through the "Closing of the month".

Calculation of the current is possible with the calculations of previous periods.

If the period is closed without errors, then all transactions are reflected in green. To check the calculation of the cost price, let's see what postings were formed upon closing the cost accounts. To do this, select the appropriate operation "Show Postings".

The calculation made an adjustment to the output, this is reflected in the first posting. The posting generates a reversal entry because The planned cost was more than the actual cost.

Step 5: analyze reports on the actual cost of goods

In conclusion, it remains for us to make accounting reports on cost accounts and finished goods. Earlier, in our example, we did not reflect work in progress, assuming that all products were released to the warehouse and there were no unprocessed raw materials left in the workshops of the enterprise. This means that the balance of the main production account should be zero, and the actual cost of output was formed on the account of finished goods.

We see that account 20 is closed.

The calculation was done correctly. The next step will be accounting for the sale of finished products in 1C 8.3.

Account 43 is used in accounting by enterprises in the manufacturing sector to reflect transactions with finished products. In the article we will talk about the specifics of using account 43, as well as consider typical postings and examples of operations with finished products.

Account 43 in accounting. Features of use

To reflect the receipt of finished products (GP) own production use Dt 43. When writing off finished products (expenditure, marriage, shipment, transfer, etc.), records are made according to Kt 43.

Acceptance of SOEs for accounting can be carried out in several ways. Here are some of them:

The write-off of the value of the SOE from the balance sheet can be reflected in the following entries:

Video lesson “Accounting for finished products on account 43”

Accounting for finished products on account 43 is explained in detail, which entries are made and how transactions are recorded. The lesson is conducted by the teacher-expert of the site “Accounting and tax accounting for dummies” Gandeva N.V. ⇓

Accounting for finished products at actual cost. We use account 43

Let's use an example to consider transactions in which the cost of GP is taken into account at the actual price.

Meloman JSC manufactures sound equipment for cafes and restaurants. According to the results of April 2015 JSC "Meloman":

• produced a batch of sound equipment - 152 units;
• the costs of the main production amounted to 1.347.200 rubles;
• assembly costs amounted to 143.100 rubles.

The accountant of Meloman JSC made the following entries in the accounting:

Release of finished products at planned cost

If the accounting policy of a manufacturing enterprise provides for accounting for SOEs at the planned cost, then when recording operations with SOEs, it is necessary to take into account the amount of adjustments (deviations) on account 43.2. Consider an example.

The production company "Pitomets" is engaged in the production of pet food.

The balance sheet of the PF "Pitomets" as of 07/01/2015 contains the following data:

For the period July 2015 PF "Pitomets":

• pet food was produced for the amount of the planned cost - 12.415.500 rubles;
• sold feed at the planned cost of 13.174.300 rubles;
• the actual cost of GP - 11.840.400 rubles;
• deviation (saving production costs) - 575.100 rubles. (12.415.500 rubles - 11.840.400 rubles).

To reflect the accounting operations of the GP, the accountant makes the following calculation of the deviation coefficient, which falls on the sold feed:

Off coefficient \u003d (185.600 rubles - 575.100) / (3.145.200 rubles + 12.415.500 rubles) \u003d - 0.03.

Also, the accountant made the following calculations:

• the amount of deviation attributable to the sold feed (Kt 43.2) - savings of 395.229 rubles. (13.174.300 rubles * -0.03);
• the actual cost of sold feed is 12.779.071 rubles. (13.174.300 - 395.229 rubles);
• the amount of deviation for the balance of feed in the warehouse is 71.592 rubles. (3.145.200 rubles + 12.415.500 rubles - 13.174.300) * 0.03;
• the actual cost of the remaining feed in the warehouse is 2.314.808 rubles. (3.145.200 rubles + 12.415.500 rubles - 13.174.300 - 71.592 rubles).

The following are the entries by which the accountant of the PF "Pitomets" took into account the operations:

Wholesale of finished products

To study the operations for the implementation of GP wholesale, consider an example.

According to the results of August 2015, Technocrat JSC:

• sold a batch of GP (components for mobile phones) - 2.318.500 rubles, VAT 353.669 rubles;
• the cost of GP - 1.241.000 rubles;
• selling expenses - 84.200 rubles.

The following entries were made in the accounting of Technocrat JSC:

Sales of finished products through the distribution network

If a manufacturing company has its own distribution network, then the GP can be transferred for sale to a store or other outlet. Consider an example.

JSC "Champion" according to the results of November 2015:

• GP produced 147 sets of sports equipment;
• actual costs for GP - 286.356 rubles;
• 54 sets of sports equipment were transferred for sale to Pobeditel's own retail chain of stores;
• 93 sets of inventory were sold in bulk.

JSC "Champion" set the price for GP:

• the cost of purchasing a set of sports equipment at retail - 3,250 rubles, VAT 496 rubles;
• wholesale price of GP - 2.980 rubles, VAT 454 rubles.

Selling expenses of the Pobeditel retail chain following the results of November 2015 amounted to 9.840 rubles.

The accountant of Champion JSC recorded the following entries in the accounting:

Starting from 2013, all organizations (including organizations using the simplified tax system and UTII) required to keep records, draw up and submit to the tax authorities and to ROSSTAT a mandatory copy of the financial statements for 2018: the balance sheet and the income statement.

It is necessary to hand over the balance sheet of a small business in two addresses, places. The obligation to submit a mandatory copy of the accounting (financial) statements to the state statistics authority (Rosstat) at the place of state registration arises in accordance with the law on accounting 402-FZ.

But the second copy of the financial statements - the balance sheet and the income statement must be submitted to the tax office - the Federal Tax Service of the Russian Federation. This obligation arises according to. Where does it say in paragraph 5 of paragraph 1 that the taxpayer is obliged to submit to the tax authority at the location of the organization annual accounting (financial) statements no later than three months after the end of the reporting year.

Note: Except for cases when the organization, in accordance with the Federal Law of December 6, 2011 No. "On Accounting", is not required to keep accounting records. These include, in particular, individual entrepreneurs.

Before compiling financial statements for the year, the accountant needs to summarize the activities of the organization and close the accounts accounting, according to which the financial result of the organization's activities is determined.

The work must also be guided by, the provisions of the Tax Code of the Russian Federation and the data of the tax registers of the organization.

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How to close reporting periods in accounting and determine financial results during the year

It is clear that this is an unusual and complicated matter for beginners, so we will briefly and in an accessible form describe this process.

To determine the financial result of the organization, you need to close the reporting period. In accounting, a month is recognized as a reporting period (clause 48 PBU 4/99).

All accounts related to the display of production costs, revenue (income), and the formation of a financial result for compiling the balance sheet of a small business can be conditionally divided into three groups:

1 . Accounts that, in accordance with the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n "On Approval of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and Instructions for Its Application", do not have a balance at the end of the month - 25 "General production expenses" 26 " General running costs".

2 . Accounts that, in most cases, have a balance - work in progress, but can be completely closed (20 "Main production", 23 "Auxiliary production", 29 "Service production and farms")

3. Accounts that generally do not have a balance at the end of the month, but have a balance for each sub-account - 90 “Sales”, 91 “Other income and expenses”.

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Write-off of expenses on expense accounts

Write-off of expenses on account 26 "General business expenses"

The procedure for closing account 26 depends on the chosen accounting policy, or rather, the method of forming the cost of production.

The cost price can be formed: 1) according to the full production cost; or 2) at reduced cost of production.

Note: For small businesses, the second option is more convenient.

When choosing an accounting policy at full production cost» monthly expenses can be written off by postings:
Debit 20 "Main production" Credit 26
Debit 23 "Auxiliary production" Credit 26
Debit 29 "Service industries and farms" Credit 26

When choosing an accounting policy at reduced production cost» general business expenses can be fully attributed to the cost of:

D 90.2 "Cost of sales" Credit 26.

Write-off of costs on account 25 "General production costs"

Account 25 is closed monthly by debiting the amount of expenses from the account with the following entries:

Debit 20 "Main production" Credit 25

Debit 23 "Auxiliary production" Credit 25

Debit 29 "Service industries and farms" Credit 25

depending on the activities associated with these costs.

Write-off of costs from account 44 "Sale costs"

Write-off of costs from account 44 "Sale costs" occurs monthly in full or in part by posting:

Debit 90.2 “Cost of sales” Credit 44 - sales expenses written off.

Closing of account 20 "Main production", 23 "Auxiliary production", 29 "Service production and farms"

At the end of the month, accounts 20,23,29 can be closed with postings:
Debit 90.2 "Cost of sales" Credit 20
Debit 90.2 "Cost of sales" Credit 23
Debit 90.2 "Cost of sales" Credit 29

Service sector organizations can completely close these accounts (without leaving work in progress on the balance of accounts).

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Closing of accounts 90 "Sales" and 91 "Other income and expenses"

At the end of each month, organizations determine the financial result from the activities carried out (profit or loss).

The financial result of the organization's activities is determined as follows:

The amount of the organization's revenue (Turnover on the Credit of account 90.1) minus the cost of sales (the amount of turnover on accounts 90.2, 90.3,90.4,90.5).

If the difference between the Revenue (minus VAT and other similar payments) and the Cost is positive, then the organization made a profit in the reporting month.

The amount of profit is reflected in the posting:

Debit 90.9 Credit 99 - profit is reflected at the end of the month.

If the difference is negative, then the organization has received a loss.

The amount of the loss is reflected in the posting:

Debit 99 Credit 90.9 - reflects the loss at the end of the month.

Thus, the sub-accounts of account 90 “Sales” have a balance at the end of each reporting month, but account 90 itself should not have a balance at the end of the month.

At the end of the year, all sub-accounts of account 90 that have a balance must be closed.

Sub-accounts are closed by the following transactions:
D 90.1 K 90.9 - closing of account 90.1 "Revenue" at the end of the year.
D 90.9 K 90.2 - closing of account 90.2 "Cost of sales" at the end of the year.
D 90.9 K 90.3 - closing of account 90.3 "Value Added Tax" at the end of the year.
D 90.9 K 90.4 - closing of account 90.4 "Excises" at the end of the year.
D 90.9 K 90.5 - closing of account 90.5 "Export duties" at the end of the year.

Closing of account 91 "Other income and expenses"

At the end of each month, organizations determine the financial result on account 91 “Other income and expenses”.

The balance of other income and expenses is the difference between the turnover on the Credit of account 91.1 “Other income” and the turnover on the Debit of account 91.2 “Other expenses”. If the balance of the account is credit - the organization has made a profit, debit - a loss.

The financial result for other income and expenses is reflected in the following entries:

Debit 91.9 Credit 99 - reflected profit from other activities;
Debit 99 Credit 91.9 - reflected the loss from other activities;

At the end of the year, all sub-accounts of account 91 are closed by postings:

Debit 91.1 Credit 91.9 - subaccount 91.1 is closed at the end of the year.
Debit 91.9 Credit 91.2 - closed sub-account 91.2 at the end of the year.

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Closing of account 99 “Profit and Loss” at the end of the year

If at the end of the year the organization made a profit, then the posting is formed:
Debit 99 Credit 84 - reflects the net profit of the reporting year.

if loss , then posting:
Debit 84 Credit 99 - reflects the uncovered loss of the reporting year.

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A simple form of accounting for micro-enterprises

The right to keep records by groups of articles of financial statements, without applying double entry on accounts.

The easiest way to organize accounting - do not use double entry at all, that is, do not make any postings at all. True, only micro-enterprises can use this method (clause 6.1 PBU 1/2008). And only if it does not distort information about the company, that is, it will allow you to draw up financial statements.

The article will help to draw up a balance sheet, the balances and turnovers are considered in detail, for which accounts the Balance Sheet and the Statement of Financial Results for Small Business Entities are compiled (KND Form 0710098). Download forms of balance sheet and income statement. Simplified financial statements for small businesses. Download the program Taxpayer version 4.45.2

Internet reporting. Contour.Extern

FTS, PFR, FSS, Rosstat, RAR, RPN. The service does not require installation and updating - the reporting forms are always up-to-date, and the built-in check will ensure that the report is submitted the first time. Send reports to the Federal Tax Service directly from 1C!