The main purpose of the economic activity of a commercial organization is to generate income.

In accordance with paragraph 1 of article 2 of the Civil Code, entrepreneurial activity is:

• independent,
• carried out at your own risk,

activities aimed at systematically profiting from:

• property use,
• sales of goods,
• performance of work,
• provision of services,

persons registered in this capacity in the manner prescribed by law.

At the same time, in order to determine the financial result of the company's activities, it is necessary to correctly record the business operations of the organization.

One of the most difficult objects of accounting are production operations. Accounting for costs related to the cost of manufactured products (works, services) is necessary to form the final indicators of the company's production activities.

These types of activities include:

• industrial production,
• food production,
• agricultural production,
• transport services,
• construction, many other types of production, provision of services, performance of work.

To make management decisions aimed at increasing profits and aimed at:

• efficient use of production resources,
• reduction in the cost of production,

timely and complete calculation * of production costs is necessary.

*A cost estimate is a monetary calculation of the cost of producing one or more units of a product.

Currently, the procedure for accounting for production costs is regulated by many regulatory documents. Among them:

• PBU 10/99 “Expenses of the organization,
• PBU "On accounting and financial reporting in the Russian Federation",
• Chart of accounts for financial and economic activities of organizations and instructions for its use,
• other regulatory documents.

Unfortunately, all these documents do not give a clear idea of ​​the accounting procedure for production operations and do not take into account the specifics of various types of production activities.

Most of the industry-specific instructions for accounting for production costs were developed in accordance with the Regulations "On the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services) and on the procedure for the formation of financial results taken into account when taxing profits" (approved by Resolution No. 552 of 05.08.1992), which is not applied from the moment Chapter 25 of the Tax Code comes into force.

At this time, companies have to independently develop an accounting procedure for production costs, which must be fixed in the accounting policy of the organization for accounting purposes.

At the same time, in accordance with the Letter of the Ministry of Finance of 29.04.2002. No. 16-00-13/03:

“Until the completion of work on the development and approval by ministries and departments of the relevant industry regulations on the organization of accounting for production costs, calculation of the cost of products (works, services) in accordance withProgramreforming accounting, as before, organizations should be guided by the current industry instructions (instructions), taking into account the requirements, principles and rules for the recognition of indicators in accounting, disclosure of information in financial statements in accordance with those already adopted in pursuance of the specifiedProgramsregulatory documents on accounting.

In our article, we will consider the basic principles and some features of accounting for production activities at the present time.

GENERAL PRINCIPLES OF ACCOUNTING FOR PRODUCTION OPERATIONS

For accounting purposes, the costs associated with the production of products, the performance of work, the provision of services, are related to the costs of ordinary activities (clause 5 of PBU 10/99).

In accordance with clause 7 of PBU 10/99, expenses for ordinary types of production activities are made up of expenses:

• Purchase related:
• raw materials,
• materials,
• goods,
• other inventories.

• Arising directly in the process of processing inventories for the purposes of:
• product manufacturing,
• performance of work,
• provision of services,

and their sales.

When forming expenses, it is necessary to group them according to the following elements:

• material costs;
• labor costs;
• deductions for social needs;
• depreciation;
• other costs.

Note:When organizing accounting of expenses by cost items, it is necessary to establish and fix in the accounting policy for accounting purposes a list of cost items (clause 8 PBU 10/99).

According to the methods of attributing costs to the cost of products, works, services, the costs of the organization are divided into:

• direct (basic),
• indirect (overhead).

Direct costs include those costs that are directly related to the production of a certain type of product (work, service).

These costs are the costs of:

• Depreciation of production equipment,
• raw materials and materials from which products are made,
• semi-finished products of own production,
• wages of workers directly involved in production processes, in the case when it is possible to determine which product the employee is engaged in the production of.

In addition, direct costs include costs associated with auxiliary production and service farms.

Indirect costs include costs that are not directly related to the production of specific products (works, services).

Indirect costs are general production and general business expenses. Such expenses can be:

• OS depreciation,
• wages of employees who are either not involved in production processes at all, or in the case when it is impossible to distinguish for which specific types of products the labor of employees was used,
• Communal expenses,
• rental costs for premises and equipment
• other general production and general business expenses.

Since the composition of direct and indirect costs, as well as the procedure for attributing them to the cost price, each organization determines independently, in the accounting policy in the section "Cost Accounting Procedure" for example, the following provisions can be fixed:

1. Production costs are accumulated on account 20 "Main production" with analytical accounting by types of nomenclature, types of production costs, divisions.

2. General production costs are accumulated on account 25 "General production costs" and at the end of the month are written off to account 20 "Main production" with the distribution of costs by types of nomenclature.

3. Direct costs associated with the production and sale of goods of own production, as well as the performance of work and the provision of services include:

• The actual cost of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis, or being a necessary component in the production of goods (performance of work, provision of services);
• The cost of semi-finished products of own production used in production;
• The cost of finished products used in production;
• General production expenses.

4. General production costs associated with the production and sale of goods of own production, as well as the performance of work and the provision of services include:

• The actual cost of raw materials and (or) materials used for general production purposes;
• Depreciation deductions for fixed assets for production and general production purposes;
• Depreciation deductions for intangible assets for production and general production purposes;
• The cost of purchased goods and finished products used in production;
• Expenses for work and services of third-party organizations of a production and general production nature;
• Labor costs of the main production personnel with deductions for insurance premiums;
• Deferred expenses in the part related to general production expenses.

5. Work in progress in mass and serial production is reflected in the balance sheet:

• according to the standard (planned) production cost (in accordance with paragraph 64 of the Regulation on accounting and reporting).

6. The distribution of overhead (indirect) expenses accounted for in the debit of account 25 "General production expenses" is carried out in proportion to:

• proceeds from the sale of products (works, services), goods.

7. Administrative expenses accounted for in the debit of account 26 "General business expenses" at the end of the reporting period:

• are not distributed among the objects of calculation and are written off as conditionally permanent directly to the debit of account 90 “Sales of products (works, services)” with distribution between product groups in proportion to the share of sales proceeds (in accordance with the Chart of Accounts).

8. Selling and administrative expenses are recognized in the cost of sold products, goods, works, services (in accordance with clause 9 of PBU 10/99 and the Chart of Accounts):

• fully in the reporting year of their recognition as expenses for ordinary activities, with the exception of expenses related to the receipt of income in the future;
• expenses relating to the receipt of income in future periods are accounted for as expenses of future periods and are written off at the time of the occurrence of the income to which they were directed;
• the decision to classify commercial and administrative expenses as deferred expenses, as well as to write them off as current expenses, is made by the organization independently.

In accordance with paragraph 17 of PBU 10/99, expenses are subject to recognition in accounting regardless from the intention to receive proceeds, other or other income and from the form of the expenditure (monetary, in-kind and otherwise).

Both direct and indirect costs for accounting purposes are recognized in the reporting period in which they occur. .

At the same time, expenses are recognized on the basis of primary accounting documents:

• drawn up according to unified forms,
• containing the mandatory details provided for in paragraph 2 of Article 9 of the Law "On Accounting" dated 21.11.1996. No. 129-FZ.

In accordance with the Chart of Accounts, the costs associated with the production of products are recorded on account 20 "Main production".

METHODS FOR CALCULATING PRODUCTION COSTS

When organizing production accounting, you can use the following methods (or combinations thereof) of costing:

• custom,
• crosswise
• boiler room.

ORDER METHOD applies to:

• small batch production,
• "custom" (single) production,
• performance of work under work contracts (paid services);
• production of technically complex products (shipbuilding, aviation industry, etc.);
• production of products with a long production cycle (construction, power engineering, etc.).

When using the order-by-order method, costs are taken into account in accordance with the estimate (calculation) drawn up for a specific order or group of homogeneous orders.

For each order (group of orders), an estimate is formed (a calculation card is compiled). The organization independently develops forms of estimates and calculation cards and approves them in its accounting policy.

The estimate (calculation card) should contain:

• name and description of products, production services (works),
• a list of raw materials, materials, other costs necessary to fulfill the order.

Costs for each order are recorded as the item progresses through the stages of production.

With the order method, account 20 records the costs for each open order separately.

Direct costs, which are directly related to the execution of the order, are reflected in the debit of account 20 in correspondence with the expense accounts. This is done by wiring:

Debit bills 20accounts 10/60/70/68/69/pr.

Reflected are the direct costs of fulfilling order No. 3 for LLC Fluger (raw materials and materials, services of third-party organizations related to the fulfillment of the order, remuneration of production workers, etc.).

Costs taken into account account25 bills 20"Primary production".

Costs taken into account account26 bills 20 accounts 90.2

At the same time, these costs are distributed for each order in proportion to the cost distribution base. The selected distribution base must be fixed in the accounting policy for accounting purposes (clause 7 PBU 1/2008).

You can choose one of the following distribution methods:

1. Issue volume- distribution in proportion to the volume of products released in the current month and services rendered, expressed in quantitative meters.
2. Planned production cost- distribution in proportion to the planned cost of products released in the current month, services rendered.
3. Salary- distribution in proportion to the cost of wages of the main production workers.
4. Material costs- distribution in proportion to material costs, reflected in the items of production costs, as material costs.
5. Direct costs- distribution in proportion to direct costs
   • costs of main and auxiliary production for accounting,
   • direct expenses of the main and auxiliary production, general production direct expenses for tax accounting;
6. Selected direct cost items- distribution in proportion to all direct costs by cost items.
7. Revenue- distribution in proportion to the proceeds from each type of product (work, service).

For general production and general business expenses, you can choose the method of distribution with detailing to the unit and cost item. This is required when for different types of expenses it is necessary to use different methods of distribution.

Similarly, you can establish a general distribution method for all expenses recorded in one account or for one unit.

The assignment of indirect costs to the cost of production is reflected in the posting:

Debit bills 20"Main production" Credit accounts 25 (26)

Taken into account as part of the production costs for the execution of order No. 3 for OOO Fluger general production (general business) expenses.

VERTICAL METHOD used to account for the cost of production, in which finished products are manufactured by processing raw materials (materials) in several stages.

When the structure of production is organized in such a way that each redistribution is carried out by a separate workshop (division), the cost is determined for each production unit.

The object of costing in the perepredelnoy method can be both finished products and semi-finished products manufactured at each technological stage.

The progressive method is used in any production processes in which groups of constantly recurring technological operations can be distinguished (food production, oil refining and chemical industries).

Accounting for material costs is organized in such a way as to ensure control over the use of materials in production, for this the following can be used:

• feedstock balances,
• calculation of the output of the product or semi-finished products, marriage, waste.

Semi-finished products obtained in one stage serve as the starting material in the next stage. In this regard, there is a need to evaluate them and transfer them in value terms to the next stage, i.e., a semi-finished version of the consolidated accounting for production costs.

Evaluation of semi-finished products of own production is also necessary because they can be sold as finished products to enterprises.

For own production, semi-finished products are transferred from one stage to another at the actual cost. In many industries, valuation is accepted in the settlement prices of the enterprise.

Cost accounting is organized by technological stages. This allows you to determine the cost of a semi-finished product and ensure internal cost accounting, in other words, organize accounting for cost centers and cost responsibility centers.

The costs for the balance of work in progress at the end of the month are distributed on the basis of inventory at the planned cost of the corresponding stage.

The costs of raw materials and materials are reflected on the basis of limit-fence cards (form No. M-8) or invoice requirements (form No. M-11).

This is done by wiring:

Debit bills 20"Main production" Credit accounts 10/21/60/70/68/pr.

Direct production costs are reflected (raw materials and materials, semi-finished products, services of third-party organizations related to production, wages of production workers, etc.).

Costs taken into account account25 "General production expenses", debited monthly bills 20"Primary production".

Costs taken into account account26 "General expenses", debited monthly or debited bills 20"Main production", or in debit accounts 90.2 in accordance with the approved accounting policy.

All costs collected in the debit of account 20 form the cost of finished products. When the finished product is released to the warehouse, the cost is reflected in the credit of this account in correspondence with the finished product accounts.

At the same time, the procedure for accounting for the release of finished products for each redistribution, order, process depends not only on the method of accounting for production costs, but also on the options for its assessment:

Using account 40. In this case, the planned cost price is indicated in the debit of account 43 “Finished products”;

Without using account 40 "Output of products (works, services)". In this case, the debit of account 43 "Finished products" indicates the actual cost.

In the first case, within a month, as the finished product is released from the workshops to the warehouse, the products are accounted for at the standard cost.

This is done by wiring:

Debit accounts 43"Finished products"Credit bills 40"Issue of products (works, services)"

The normative cost of finished products produced and credited to the warehouse is reflected.

At the end of the month, the actual cost of production is determined. It is reflected in the debit of account 40. At the same moment, deviations of the actual cost from the standard are determined and written off.

In this case, the wiring is done:

Debit bills 40“Output of products (works, services)” Credit bills 20"Primary production"

Finished products are credited at actual cost;

Debit accounts90.2 subaccount "Cost of sales"Credit bills 40"Issue of products (works, services)"

The amount of negative deviation was written off by the method "red side"(excess of the standard cost of manufactured products over the actual one);

Debit accounts90.2 subaccount "Cost of sales"Credit 40 "Issue of products (works, services)"

The amount of the excess of the actual cost of manufactured products over the normative was written off.

In the case when account 40 is not used, the actual production cost is taken into account immediately on account 43 in correspondence with the production cost accounts.

This is done by wiring:

Debit accounts 43"Finished products" Credit bills 20"Primary production"

Finished products are credited at actual cost.

When using the planned cost accounting method, the cost of products (works, services) is formed on the basis of the cost rate for each type of manufactured product.

The planned price is determined in advance with the participation of the technological services of the organization.

Based on these norms, normative calculation cards are compiled.

In the course of production, costs are taken into account according to established norms.

At the same time, the accounting policy must establish whether the organization will form the actual cost of finished products and work in progress, or will reflect them at the planned cost.

Regardless of the method of costing, at the end of the month account 43 “Finished products” reflects the actual cost of all manufactured products.

Direct and indirect costs during the month are collected on account 20 "Main production".

That part of the costs that is not included in the cost of finished products (debit balance on account 20 at the end of the month) is the cost of work in progress.

The actual cost of a unit of finished products transferred to the warehouse for the reporting month is determined as:

Actual cost per unit of finished product = (The sum of actual costs for the production of finished products for the month, including work in progress at the beginning of the month - The actual cost of work in progress at the end of the month) / Number of finished products.

If the organization keeps track of costs at the planned cost, then the amount of actual costs for the production of products is determined as:

The amount of actual costs for the production of finished products for the month (taking into account the cost of work in progress at the beginning of the month) = The amount of costs at the norms for the month + (or "-") The amount of deviations for the month - The actual cost of work in progress at the end of the month.

The actual cost of work in progress in the planned cost accounting is calculated by the formula:

The actual cost of work in progress at the end of the month = The cost of work in progress at the end of the month according to the norms +/- The amount of deviations for the month.

The total cost of finished products transferred to the warehouse for the reporting month is calculated by the formula:

The total cost of finished products = Unit cost of finished products * The number of finished products delivered to the warehouse of the organization per month.

BOILER METHOD accounting for production costs is carried out for all production as a whole.

Its information content is minimal: accounting can provide information only about how much the organization cost to produce all products.

Therefore, the boiler method of calculating the cost of production is the least common.

This method is convenient for small enterprises or for industries where homogeneous products are produced - the so-called mono-product industries (for example, in the coal mining industry for calculating the cost of coal or shale in individual mines or cuts).

There is no need for any analytical accounting in such cases. The cost of a unit of production in boiler accounting is calculated as the quotient of dividing the entire amount of costs incurred during the period by the volume of goods produced in physical terms (by the number of units of production).

Direct costs directly related to the production process are reflected in the debit of account 20 in correspondence with the expense accounts. This is done by wiring:

Debit bills 20"Main production" Credit accounts 10/60/70/68/69/pr.

Direct costs of production are reflected (raw materials and materials, services of third-party organizations, wages of production workers, etc.).

Costs taken into account account25 "General production expenses", debited monthly bills 20"Primary production".

Costs taken into account account26 "General expenses", debited monthly or debited bills 20"Main production", or in debit accounts 90.2 sub-account "Cost of sales" in accordance with the approved accounting policy.

In accounting and tax accounting, the procedure for recognizing production costs may vary. In particular, differences arise if:

• certain types of income and expenses that are reflected in accounting are not taken into account (are taken into account partially) when calculating income tax;
• certain types of income and expenses are recognized in accounting and tax accounting at different times;
• to calculate income tax, the organization applies the cash method, etc.

In this case, permanent or temporary differences arise in accounting, determined in accordance with PBU 18/02.

Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert in accounting and taxation of IA "Clerk.Ru"

Purpose of the directory

The directory is used to maintain analytical accounting for accounts:

• 20 "Main production";
• 28 "Marriage in production".

These accounts are used in organizations to summarize information about the costs of production, the products (works, services) of which were the purpose of creating this organization. Cost items for production determine the cost structure, that is, what elements it consists of, what part falls on materials, what part is on wages, on maintenance of machinery and equipment. The list of articles is established by the enterprise independently, depending on the nature and structure of production, however, it should be remembered that when accounting for the costs of the main activities, they must be grouped according to economic elements. The directory has a three-level hierarchical structure. This means that cost items can be divided into groups and subgroups. For example, for production, such common cost groups are used as:

• "Raw materials and (or) materials";
• "Purchased products, semi-finished products";
• "Manufacturing services of third parties";
• "Wage";
• "Deductions for social needs";
• "Electricity costs for technological purposes";
• "Sales costs";
• "Loss from marriage", etc.

These groups can be divided into subgroups. For example, "Deductions for social needs" detail by types of deductions, - by types of services, etc. To what level you detail expenses - the level of detail is available to you when compiling reports on them.

Before entering items into the directory "Cost items for production", set the necessary attributes of the organization's accounting policy. To do this, use the button "Service" on the top line of the screen. Click on this button and you will see a menu of actions in which select the line "Accounting policy" and left click.

In the menu that opens, select the parameter value with the selection button "Base of allocation of indirect costs". This accounting policy parameter can take on the following values: wages of production workers, material costs, the amount of direct costs, individual items of direct costs, revenue. Set the desired value and press the button "Install" and after setting the value, press the button "Close". If you distribute indirect costs by separate items of direct costs, then after filling out the directory, you will need to mark the items for which the distribution of indirect costs will be debited to account 20 from account 25 and (or if you use the method "Direct Costing") from account 26 at the end of the month.

Data input

To call the directory, open the window "Directories by clicking" corresponding button at the top of the screen and in the menu that opens, click the Production Cost Items button. You will see a list of directory entries. "Cost items for production". This list is initially empty. Reference items are entered in the form of a list. A special window does not open for entering a single element. Click the button on the command bar to enter an element or the button to enter a group. To enter a group, just enter its Name, for example, "Third Party Manufacturing Services".

Each entered group will be marked on the left with a yellow square with a sign "+" . After entering all groups and subgroups, enter the elements themselves within the groups (subgroups). To do this, click on the yellow square to the left of the group. You will find yourself inside the group (instead of a yellow square with a "+" the symbol of an open book will be displayed to the left of the group).

Directory « Expenditures» in 1C Accounting 8.2 is intended for analytical accounting on expense accounts. It is one of the most important sections of analytical accounting in the system, and therefore it is important to use it correctly so that there are no errors when closing the month and generating reports.

Consider the procedure for entering cost items using an example 1C Accounting 8 edition 3.0.

Unlike Boowarehouse 7.7, where each cost account had its own directory of cost items, in the "eight" all articles are combined into a single directory, common to the following cost accounts:

• 08 "Investments in non-current assets";
• 20 "Main production";
• 23 "Auxiliary production";
• 25 "General production costs";
• 26 "General business expenses";
• 28 "Marriage in production";
• 29 "Service industries and farms";
• 44 Selling costs.

The subconto "Line Items" for all accounts is negotiable, i.e. it is impossible to see the balance under the cost item in the balance sheet for the account - only turnovers.

Open reference book "Cost Items" in 1C Accounting 8 edition 3.0 you can in the accounting section "Production", subsection "References and settings", item " Expenditures«

or in the accounting section "Reference books and accounting settings", subsection "Income and expenses".

Even if we started working with an empty 1C Accounting information base created from scratch, the directory will be automatically filled with a list of the main cost items during the initial launch of the program.

In the process of working with the program, you can add new articles to the directory, change existing ones and delete them (if they are not predefined elements of the directory and there are no documents in the system in which they were used). You can add new cost items directly when entering documents that contain props "Cost item".

Types of expenses in cost items.

When entering a new cost item, you must specify type of expense for tax purposes. It is selected from the list embedded in the system and which cannot be changed.

It is for the completed requisite "Type of expense" that the costs of the items fall into the articles of the tax return for the organization's income tax. The requisite is obligatory for filling. Those. in accordance with the filling of this requisite in our database, tax records will be kept by expense items.

Separately, you should consider the type of expense “Not taken into account for tax purposes”. Such expenses should include expenses that for accounting purposes will be related to expenses, but for tax accounting purposes cannot be attributed to expenses, for example, economically unjustified expenses (these expenses cannot affect the increase in the profit of the organization).

Such costs will fall into form No. 2, and they will not be included in the income tax return as expenses.

When applying RAS No. 18, such expenses form differences - permanent and temporary.

Types of activities in cost items.

The switch "Item for cost accounting of the organization" is intended for attributing the cost item to the type of activity that the organization conducts. It has to do with the tax system. If the organization operates under the general taxation system, then the switch in the cost item for this type of activity is set to the position “For activities with the main taxation system (general or simplified)”.

If an organization conducts activities related to a special taxation procedure (in particular, UTII), then in order to reflect the costs for this type of activity, it is necessary to enter an expense item that indicates “For certain types of activities with a special taxation procedure”. That is, for example, along with the “Payment” item for the main activity, a separate cost item “Payment for UTII” is introduced, in which the switch is set to this position.

The third position of the switch is intended to describe costs that cannot be directly attributed to a particular type of activity. This is relevant in cases where an organization conducts several types of activities, some of which relate to the general taxation procedure, others to UTII, and the organization’s general business expenses must be distributed.

Thus, the cost items “for different types of activities” will be proportionally distributed between the types of activities at the end of the month.

The attribute "Group of articles" is not required to fill in and was created for the convenience of the user. The user can keep track of costs with any level of detail, and place homogeneous costs (for example, related to one type of expense) into separate groups.

So we have considered the procedure for filling out the "Cost Items" directory in 1C Accounting 8.

Video tutorial:

CHAPTER 1

Costs in accounting

In accounting, costs are recognized according to the rules that are prescribed in the Regulation on Accounting "Expenses of the Organization" (hereinafter - RAS 10/99). This document was approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n.

In the fall, the Russian Ministry of Finance issued two orders at once, which made changes to 13 Accounting Regulations, including PBU 10/99. And also in the Chart of Accounts and Profit and Loss Statement (Form No. 2). We are talking about orders dated September 18, 2006 No. 115n and No. 116n. Both of them are called "On Amendments to Regulations on Accounting". Order No. 116n was registered with the Ministry of Justice on October 24, 2006 No. 8397. Order No. 115n of the Ministry of Finance of Russia was recognized as not requiring registration. Officials from the Russian Ministry of Finance changed the classification of income and expenses. The new rules need to be applied from the 2006 financial statements. We will talk about this a little later.

PBU 10/99 is applied by legal entities established in accordance with the legislation of the Russian Federation. Its requirements should be followed by all commercial organizations (except credit and insurance), as well as non-profit organizations (except budgetary institutions) that recognize income from entrepreneurial and other activities.

1.1. Cost classification

RAS 10/99 gives the concept of expenses and establishes a list of retired assets that are not recognized as expenses.

An organization's expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the incurrence of liabilities, leading to a reduction in the capital of this organization, with the exception of contributions by decision of participants (owners of property).

The concept of assets is interpreted in relation to IFRS. In the IFRS vocabulary, assets are resources controlled by an entity as a result of past events that are expected to generate future economic benefits.

In domestic practice, an asset is always considered as the “left side” of the balance sheet, in sections and articles of which there are non-current and current assets.

PBU 10/99 defines which disposal of assets cannot be recognized as expenses of the organization. This is a disposal of assets related to:

– acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);

- contributions to the authorized (share) capital of other organizations, the acquisition of shares of joint-stock companies and other securities not for the purpose of resale (sale);

- commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

- advance payment for inventories and other valuables, works, services;

- advances, deposits in payment for inventories and other valuables, works, services;

- repayment of a loan, loan received by the organization.

All of the above disposals of assets are payments. From this list it is clear that the costs of the organization associated with capital and financial investments do not belong to the expenses. PBU 10/99 refers to the rules related to current costs (as defined by the Law "On Accounting"). In this regard, we can conclude that the cost of performing work on the construction of an object in an economic way cannot also form the costs of the organization.

Classification of expenses. Depending on the nature, conditions of implementation and activities of the organization, the costs are divided into:

1) expenses for ordinary activities;

2) other expenses.

Expenses for ordinary activities are reflected in the debit of the accounts:

- 20 "Main production";

- 21 "Semi-finished products of own production";

- 23 "Auxiliary production";

- 25 "General production costs";

- 26 "General expenses";

- 28 "Marriage in production";

- 29 "Serving industries and farms";

- 44 "Expenses for the sale", etc.

Then, after the closing of the accounts and the appropriate distribution, they are reflected in the debit of account 90 "Sales".

Other expenses are reflected in the debit of account 91 “Other income and expenses” (sub-account 2 “Other expenses”). From the new year on account 91, extraordinary expenses will also need to be taken into account. Recall that until 2007 they were reflected in account 99 in the debit of account 99 “Profit and Loss”.

1.2. Expenses for ordinary activities

Expenses for ordinary activities are the costs associated with the manufacture and sale of products, the purchase and sale of goods. They also include expenses, the implementation of which is associated with the performance of work, the provision of services.

For such types of activities as the lease of property, the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property and participation in the authorized capital of other organizations, the rules for their accounting as expenses for ordinary activities or operating expenses are given. The organization independently, for accounting purposes, establishes where to attribute them, depending on the areas of activity, the nature of the costs, the size and conditions of implementation.

PBU 10/99 contains one deviation from the definition of the concept of expenses. Compensation for the cost of fixed assets, intangible assets and other depreciable assets of the organization, carried out in the form of depreciation deductions, is equated to expenses for ordinary activities.

Expenses for ordinary activities are divided into two parts:

- expenses associated with the acquisition of raw materials, materials, goods and other inventories;

- expenses arising directly in the process of processing (refinement) of inventories for the purposes of manufacturing products, performing work and rendering services and their sale, as well as the sale of goods. These are expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, selling expenses, management expenses, etc. When forming expenses for ordinary activities, they should be grouped into the following elements:

1) material costs;

2) labor costs;

3) deductions for social needs;

4) depreciation;

5) other expenses.

For the purposes of management in accounting, accounting of expenses by cost items is organized. The list of cost items is established by the organization independently in the accounting policy.

In accordance with RAS 10/99, commercial and administrative expenses may be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities. That is, these expenses, recorded on accounts 26 “General expenses” and 44 “Sales expenses”, can be debited to the debit of account 90 “Sales” on a monthly basis.

If in the reporting period the company did not earn anything, but incurred management expenses, write them off from account 26 "General expenses" to account 20 "Main production". After all, this account is also closed, and the balance on it shows the value of work in progress. In the absence of such, its assessment cannot be reflected.

In debit 90 of the account, general business expenses cannot be written off either. Indeed, in the absence of sales proceeds (income from ordinary activities), the cost of sales cannot be formed.

Therefore, general business expenses can be written off to other expenses not related to production and sales - to account 91 "Other income and expenses" or included in the organization's losses - in the debit of account 99 "Profits and losses". The corresponding amounts will fall into lines 100 “Other operating expenses” or 130 “Non-operating expenses”.

Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms equal to the amount of payment in cash and in other form or the amount of accounts payable.

If the payment covers only a part of the recognized expenses, then the expenses accepted for accounting are determined as the sum of the payment and accounts payable (in the part not covered by the payment).

1.3. other expenses

Other expenses are:

- expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets;

- expenses associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

- expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products;

- interest paid by the organization for providing it with the use of funds (credits, loans);

– expenses related to payment for services rendered by credit institutions;

- deductions to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, for the depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity;

- fines, penalties, forfeits for violation of the terms of contracts;

– losses of previous years recognized in the reporting year;

- the amount of receivables for which the limitation period has expired, other debts that are unrealistic to collect;

- the amount of depreciation of assets (except for the amount of depreciation of fixed assets - in accordance with PBU 6/01);

- transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events;

- Other other expenses.

Among other other expenses, the following can be distinguished (PBU 15/01):

- negative exchange rate and sum differences relating to interest payable on loans and credits received and expressed in foreign currency or conditional monetary units, formed from the moment interest is accrued under the terms of the agreement until their actual repayment (transfer);

- additional costs incurred in connection with obtaining loans and credits, issuing and placing loan obligations;

- amounts of budgetary funds recognized as income in previous years, but subject to return in the prescribed manner in accordance with PBU 13/2000.

The list of other expenses is open.

Account 91 "Other income and expenses" summarizes information on other income and expenses. The following sub-accounts can be opened for the account:

- 91-1 - Other income;

- 91-2 - Other expenses;

- 91-9 - Balance of other income and expenses.

The credit of subaccount 91-1 reflects other income:

– proceeds from the lease of assets and participation in the authorized (share) capital of other organizations;

- returnable waste (materials, inventory and household supplies, special equipment, workwear at market value as of the date of decommissioning of assets) and proceeds from the sale of fixed assets and other assets other than cash;

– receipts from container operations;

– interest receivable on credits and loans;

– fines, penalties, forfeits receivable;

- gratuitous receipts;

- profit of previous years, revealed in the reporting year;

- amounts of accounts payable with expired limitation period;

– positive exchange rate differences;

– other operating or non-operating income.

The debit of sub-account 91-2 reflects other expenses:

– expenses from the lease of assets and participation in the authorized (share) capital of other organizations;

- the residual value of assets for which depreciation is charged and the actual cost of other assets written off by the organization;

– expenses on sales, disposal and other write-offs of property, plant and equipment and other assets other than cash;

- expenses from operations with containers;

– interest payable on loans and borrowings;

– payment for bank services;

– fines, penalties, forfeits payable;

- expenses for the maintenance of fixed assets for conservation;

– compensation for damages on claims;

- loss of previous years, identified in the reporting year;

– deductions to reserves to accounts 14 “Reserves for depreciation of material assets”, 59 “Reserves for depreciation of financial investments”, 63 “Reserves for doubtful debts”;

- amounts of accounts receivable with expired limitation period;

- negative exchange rate differences;

- legal costs;

– other operating or non-operating expenses.

Prior to the amendments, extraordinary income and expenses were accounted for on account 99 “Profit and Loss”. And operating and non-operating income and expenses were reflected in one account - 91 “Other income and expenses”. Since 2007, other income and expenses will no longer have to be divided into operating, non-operating and extraordinary, all of them will be reflected in account 91. This is provided for by order of the Ministry of Finance of Russia No. 115n.

Account 91 “Other income and expenses” corresponds on credit with accounts for accounting for settlements, cash, inventory items, etc., on debit - with accounts for inventory items, costs, settlements, etc.

At the end of each month, by comparing the turnover on the credit of subaccount 91-1 and the turnover on the debit of subaccount 91-2, the financial result for all operations is determined and written off in one entry to account 99 “Profit and Loss” in correspondence with subaccount 91-9 “Balance of other income and expenses”, while the sub-accounts of account 91 “Other income and expenses” are not closed during the year, although there is no balance as a whole on account 91 “Other income and expenses” at the end of the month. Sub-accounts 91-1 and 91-2 are closed only with the final entries in December to sub-account 91-9.

At the beginning of the new reporting year, account 91 “Other income and expenses” has no balance. Analytical accounting is maintained on sub-accounts 91-1 and 91-2 - by types of income corresponding to PBU 9/99 and types of expenses corresponding to PBU 10/99. On sub-account 91-9, analytical accounting is not kept. Accounting is organized in monetary terms.

Currently, 91 sub-accounts “Other income” and “Other expenses” open sub-accounts of the second level “Operating income”, “Operating expenses”, “Extra-operating income”, “Extra-operating expenses”. Extraordinary income and expenses are written off to account 99.

Until the end of the year, accountants can apply the old order. However, no one bothers to apply the new rules now. That is, take into account extraordinary income and expenses on account 91, and not on account 99. And reflect all other income and expenses on any of the second-level sub-accounts opened on account 91. For example, you can use the sub-accounts provided for operating income and expenses . That is, do not allocate operating and non-operating income and expenses to sub-accounts.

Starting from the new year, the organization will no longer have to keep separate records of operating and non-operating income and expenses on account 91, that is, open second-level sub-accounts for them. Extraordinary income and expenses will not be reflected in account 99. Therefore, those organizations that have traditionally added an item on the classification of other income and expenses into operating, non-operating and extraordinary in their accounting policies no longer need to do this.

In addition, when approving the accounting policy for 2007, it is necessary to change the sub-accounts in the working chart of accounts.

1.4. Recognition of expenses

Expenses are recognized in accounting if the following conditions are met (fulfilled):

- the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;

- the amount of the expense can be determined;

– there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the entity (in the case when the entity transferred the asset, or there is no uncertainty regarding the transfer of the asset).

If in relation to any expenses incurred by the organization, at least one of the named conditions is not fulfilled, then the organization's accounting records recognize receivables.

Depreciation is recognized as an expense based on the depreciation expense based on the value of the depreciable assets, their useful lives and the entity's depreciation methods.

Expenses are subject to recognition in accounting, regardless of the intention to receive revenue, operating or other income and from the form of the expenditure (monetary, in-kind and other).

Paragraphs 6.1–6.6 of PBU 10/99 establish the procedure for determining costs depending on the terms of the contract, if:

- the organization has been granted a commercial loan;

- instead of cash in payment for the goods (works, services) received, the organization transfers inventory items;

- the cost of goods (works, services) is expressed in conventional monetary units;

- the seller provided discounts (capes).

When paying for acquired inventories and other valuables, works, services on the terms commercial loan, provided in the form of deferred and installment payment, expenses are accepted for accounting in the full amount of accounts payable, that is, taking into account interest on a commercial loan.

The amount of payment and (or) accounts payable under agreements providing for the fulfillment of obligations (payment) in kind, is determined by the cost of goods (values) transferred or to be transferred by the organization. The cost of goods (values) transferred or to be transferred by the organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

If the cost of goods (values) transferred or to be transferred by the organization cannot be established, then the amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) in non-monetary funds is determined by the cost of products (goods) received by the organization. The cost of products (goods) received by the organization is established on the basis of the price at which, in comparable circumstances, similar products (goods) are purchased.

The amount of payment and (or) accounts payable is determined taking into account all discounts (markups) and sum differences provided to the organization in accordance with the contract.

For the correct and reliable determination of the financial result, income and expenses must be accepted for accounting using the same method.

As a general rule, as in the case of accounting for income, expenses are related to the reporting period in which they occurred, regardless of the time of the actual payment of funds and other form of implementation, that is, in full accordance with the assumption of temporary certainty of the facts of economic activity . In other words, costs are determined by the method charges.

An exception is made for organizations that have decided to apply in accounting cash method.

If an organization recognizes revenue from the sale of products and goods not as the transfer of ownership, use and disposal of the delivered products, goods sold, work performed, services rendered, but after the receipt of funds and other forms of payment (on a cash basis), then expenses are recognized after the repayment of the debt (on a cash basis). For the first time, this rule was recorded in the Standard Recommendations for the Organization of Accounting for Small Businesses, approved by Order of the Ministry of Finance of Russia dated December 21, 1998 No. 64n.

PBU 10/99 introduced separate rules for the recognition of expenses in Profit and loss statement.

The first rule is related to the correspondence of income and expenses, or taking into account the relationship between expenses incurred and receipts.

The second rule establishes the need for a reasonable distribution of expenses between reporting periods, when expenses cause income during the reporting periods and the relationship between income and expenses cannot be clearly determined or is determined indirectly.

The third rule for the recognition of expenses in the income statement states that, regardless of the previous rules, expenses recognized in the reporting period are subject to recognition when it becomes certain that they do not receive economic benefits (income) or the receipt of assets.

At the same time, it was noted that expenses should be recognized in the income statement, regardless of how they are accepted for the purposes of calculating the taxable base.

1.5. Report about incomes and material losses

Changes in PBU 9/99 and 10/99, of course, could not but affect the form of the Profit and Loss Statement (form No. 2). It was approved by order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n. Amendments to this document were made by order of the Ministry of Finance of Russia dated September 18, 2006 No. 115n.

1.5.1. General rules for filling out the Profit and Loss Statement

1. All data are cumulative since the beginning of the year. Column 3 reflects data for 2006, and column 4 transfers data for the previous year from column 3 of the Profit and Loss Statement for 2005.

It is possible that the data for the same period last year will not be comparable with the data for the reporting period. This situation arises in the event of changes in the accounting policy of the organization, legislative and regulatory acts on accounting. To correctly draw up a Profit and Loss Statement, it is necessary to adjust the figures for the last year. And in the explanatory notes to the balance sheet and income statement, indicate that the data for the last year have been changed and why.

Let's add that in the Profit and Loss Statement, compiled according to the results of 2006, organizations must show data for the previous year. The data is taken from Form No. 2 for 2005. It is clear that in last year's report, operating, non-operating and extraordinary income and expenses were indicated in separate lines. Therefore, the indicated amounts of income and expenses must be added up, the total should be entered in column 4 “For the same period of the previous year” line 090 (Other income) and line 100 (Other expenses).

2. If any indicator is subtracted or it has a negative value, then it should be indicated in parentheses.

3. Income and expenses are presented in detail, and offsetting can be carried out only if it is provided for by accounting legislation.

4. All lines of the Profit and Loss Statement are coded in accordance with the order of the State Statistics Committee of Russia and the Ministry of Finance of Russia dated November 14, 2003 No. 475/102n.

5. All types of income and expenses that are significant must be presented separately (clause 11 of the Accounting Regulations "Accounting statements of the organization" (PBU 4/99), approved by order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n).

The income statement consists of two tables. In the first table, based on its income and expenses, the organization calculates the net profit received for the reporting period. And the second table provides a breakdown of individual profits and losses for the reporting period.

The Profit and Loss Statement shows several indicators of profit:

- gross profit;

– profit (loss) from sales;

- profit before tax;

- net profit.

To get the gross profit indicator, you need to reduce the proceeds from the sale of products (goods, works, services) by the cost of these products (goods, works, services):

By reducing the gross profit by the amount of selling and administrative expenses, we will get a profit or loss on sales.

Profit before tax is formed after we increase the profit or loss on sales by the amount of other and non-operating income and expenses.

By excluding the amount of income tax from profit before tax, we get net profit.

Net income = Profit before tax - Income tax

1.5.2. Section "Income and expenses from ordinary activities"

Line 010 "Revenue from the sale of goods, products, works, services"

Line 010 reflects the company's income from ordinary activities - credit turnover on account 90 "Sales" subaccount 1 "Revenue" minus value added tax, excises and export duties.

Enterprises - manufacturers of products reflect on this line the cost of finished products sold to customers.

Trade organizations must show the selling price of goods sold.

Enterprises that perform work or provide services indicate the cost of work performed or services rendered, which are confirmed by acceptance certificates.

Intermediary enterprises report on this line only the amount of their intermediary remuneration.

As part of the proceeds from the sale, income from the lease of the organization's property, from participation in the authorized capital of other organizations and royalties for the use of intellectual property may be indicated. But only on condition that the receipt of these incomes is the main activity of the enterprise.

If the enterprise conducts several types of activities, then it is necessary to decipher the total amount of revenue. To do this, it is necessary to include additional lines in the Report (011, 012, etc.) and indicate the proceeds from each type of activity, provided that it is significant.

Line 020 "Cost of goods, works, services sold"

Line 020 reflects the cost of goods sold, products, works, services. The indicator must be indicated in parentheses.

Manufacturing enterprises reflect on this line all expenses related to the cost of products sold to customers. In other words, the turnover on the debit of account 90 “Sales” subaccount 2 “Cost of sales” and the credit of account 43 “Finished products” or 45 “Goods shipped”.

If an organization uses account 40 “Output of products (works, services)” to account for production costs, then the amount of excess of the actual cost of manufactured products, works delivered or services rendered over their standard (planned) cost increases the data on line 020.

Organizations and enterprises that perform work and provide services indicate in line 020 the costs associated with the performance of work or the provision of services that were realized in the reporting period.

Enterprises that provide intermediary services, reflect in line 020 the amount of costs that they incurred in the course of intermediary activities.

Trade organizations indicate on this line the purchase price of goods sold. If a trade organization keeps records of goods at purchase prices, then on line 020 it is necessary to indicate the turnover on the debit of account 90-2 and the credit of account 41 “Goods” (45 “Goods shipped”).

At retailers, goods are usually accounted for at selling prices. You can determine the purchase price of goods sold as follows. The turnover on the debit of account 90-2 and the credit of account 41 “Goods” (45 “Goods shipped”) must be reduced by the turnover on the debit of account 90-2 and the credit of account 42 “Trade margin”, which is done using the “red reversal” method.

The main activity of the enterprise may be the lease of its property or rights to use intellectual property. In this case, on this line, they indicate the costs of these activities.

If the enterprise carries out several types of activities, then the cost of production (goods, works, services) must be indicated separately for lines that are entered additionally (021, 022, etc.).

Line 029 "Gross profit"

The data provided for this line is the difference between the indicators reflected in the first two lines of the report (line 010 - line 020). If a negative result (loss) is obtained, then it must be indicated in parentheses.

Line 030 "Selling expenses" On line 030, you must specify:

manufacturing enterprises - the costs associated with the sale of products;

· trade organizations - distribution costs.

To fill in this line, it is necessary to use the turnover on the credit of account 44 “Sales expenses” in correspondence with account 90, subaccount 7 “Commercial expenses”.

Business expenses include the following:

- to pay remuneration to an intermediary organization for the provision of services for the sale of products;

- to transport products to their destination;

- for loading and unloading operations;

Organizations can write off business expenses in two ways:

- the entire amount of commercial expenses for the month can be included in the expenses for ordinary activities by debiting them to the debit of account 90;

- selling expenses can be divided between sold and unsold products.

The organization must choose one of these methods and fix it in the accounting policy.

Line 040 "Administrative expenses"

Trade organizations include management expenses in distribution costs and take into account on account 44 “Sales expenses”. Therefore, on line 040, trade organizations always have a dash.

Manufacturing enterprises record management expenses on account 26 “General business expenses”.

These include the following types of expenses:

- salaries of the administrative and managerial apparatus;

– payment for information, audit and consulting services;

- rent for general purpose premises;

- the amount of accrued depreciation and the cost of repairing fixed assets for management and general business purposes.

The procedure for writing off general business expenses depends on how the cost of finished products (works, services) is formed:

- at full production cost;

- at a reduced cost.

If accounting for finished products (works, services) is kept at a reduced cost, then general business expenses are monthly written off to the debit of account 90 "Sales" subaccount 2 "Cost of sales". In this case, the amount of general business expenses for the reporting period will be indicated on line 040.

If finished products (works, services) are accounted for at full production cost, then general business expenses are monthly debited to the debit of account 20 “Main production”, 23 “Auxiliary production”, 29 “Service production and farms” and are included in the cost of finished products (works , services). In the Profit and Loss Statement, general business expenses are reflected as part of the cost of products (works, services) in line 020 "Cost of sales".

The selected method of the enterprise must be fixed in its accounting policy.

Line 050 "Profit (loss) from sales"

Line 050 reflects the financial result from the sale of products (works, services). Sales loss is indicated in parentheses.

1.5.3. Section "Other income and expenses"

Line 060 "Interest Receivable"

This line shows the amount of interest that the organization should receive in the reporting period:

- for the use of funds that she transferred to another organization or individual;

- for the use of funds that are on the account of the organization in the bank;

- on bonds, deposits, government securities, shares, bonds, bills, etc.

The amounts of such income are reflected in the credit of account 91 "Other income and expenses" sub-account 2 "Other expenses" in correspondence with the accounts:

- 51 "Settlement accounts";

– 52 "Currency accounts";

– 55 “Special Accounts”;

- 73 "Settlements with personnel on other transactions" sub-account 1 "Settlements on loans";

- 76 "Settlements with other debtors and creditors" sub-account 3 "Settlements on due dividends and other income".

Please note: interest on a commercial loan, which is associated with the sale of goods (works, services), should not be indicated in line 060. They are included in the proceeds from the sale of products (goods, works, services) and are reflected in line 010.

Line 070 "Interest payable"

This line reflects the amount of interest that the company must pay in the reporting period on received loans and borrowings. The amount of such expenses is reflected in the debit of account 91 "Other income and expenses" sub-account 2 "Other expenses" in correspondence with the accounts:

– 66 “Settlements on short-term credits and loans”;

- 67 "Settlements on long-term credits and loans".

We add: interest on loans and borrowings, which are included in the cost of acquired fixed assets, intangible assets and inventories, should not be indicated in line 070.

On line 070, the indicator is written in parentheses.

Line 080 “Income from participation in other organizations” This line reflects income from participation in the authorized capital of other organizations, including interest and dividends on securities.

Income from equity participation in the authorized capital of other enterprises and dividends on shares are reflected in the accounting records as they are declared as the source of payment.

Line 090 "Other income"

Prior to the change, operating and non-operating income and expenses must be reflected in separate lines. Now only certain types of other expenses will have to be deciphered. These are interest receivable and payable. As well as income from participation in other organizations. All other expenses are now entered in lines 090 and 100. The same can be said about extraordinary income and expenses.

This line includes other income of the organization. These include:

- income from the sale and other write-offs of fixed assets, intangible assets, materials, securities, foreign currency and other valuables of the organization;

- profit that the organization received as a result of joint activities without forming a legal entity (under a simple partnership agreement), and remuneration for property transferred to common possession or use;

- the funds that the organization received in excess of the value of its initial contribution when dividing the property of a simple partnership;

- receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets (under a lease agreement);

- income related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

- fines, penalties, forfeits for violation of the terms of contracts, which the organization must receive in the reporting period by a court decision (received or recognized to be received);

- part of the value of assets received free of charge (including under a donation agreement), debited from the account on which deferred income is kept;

- receipts in compensation for losses caused to the organization;

- profit of previous years, revealed in the reporting year (such operations, as a rule, arise when correcting errors in accounting made in previous reporting periods);

– amounts of accounts payable for which the limitation period has expired, including VAT;

- exchange differences;

- the amount of revaluation of assets that arise as a result of the revaluation of fixed assets;

- property, the surplus of which was revealed during the inventory;

Line 100 "Other expenses"

Line 100 shows the following expenses:

- expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets (under a lease agreement), rights arising from patents for inventions, industrial designs, and other types of intellectual property;

- expenses associated with participation in the authorized capital of other organizations;

– expenses for the maintenance of mothballed production facilities;

– payment for the services of credit institutions;

- expenses associated with the cancellation of production orders (contracts), the termination of production, which did not produce products, with the servicing of securities;

– taxes and fees, which, in accordance with tax legislation, are paid at the expense of financial results (property tax, advertising tax);

- the residual value of depreciable assets and the actual cost of other assets written off by the organization;

– expenses associated with the sale, disposal and other write-off of fixed assets and other assets;

- fines, penalties, forfeits for violation of the terms of contracts, which the organization must pay in the reporting period;

– expenses for the maintenance of production facilities and facilities under conservation;

- compensation for losses caused by the organization;

- losses of previous years recognized in the reporting year (as a rule, they occur when correcting errors in accounting made in previous reporting periods);

– deductions to reserves for the depreciation of investments in securities, for the depreciation of material assets, for doubtful debts;

- costs associated with the consideration of cases in courts;

- the amount of receivables for which the limitation period has expired, including VAT, and other debts that are uncollectible;

- exchange differences;

- the amount of depreciation of assets that arise as a result of the revaluation of fixed assets;

- transfer of funds related to charitable activities for the implementation of sports events, recreation, entertainment, cultural and educational events and other similar events;

– amounts of VAT payable to the budget on donated valuables;

On line 130, the indicator is written in parentheses.

Section "Profit"

Line 140 “Profit (loss) before taxation” This line shows the financial result (profit or loss) of the organization's activities for 2006. It is defined as follows. To profit (loss) from sales (line 050) are added: – interest receivable (line 060); - income from participation in other organizations (line 080); - other income (line 090). Then the following are subtracted from the amount received: – interest payable (line 070); - other expenses (line 100).

Line 141 Deferred tax assets

This line reflects the difference between accrued and repaid in the reporting period deferred tax assets (ITA).

To fill in this line, it is necessary to subtract the amount of credit turnover on this account from the value of the debit turnover on account 09 “Deferred tax assets”.

It is possible that the result will be negative. In this case, be sure to include it in parentheses.

Line 142 “Deferred tax liabilities” This line reflects the difference between the accrued and repaid in the reporting period deferred tax liabilities (IT).

To fill in this line, you need to subtract the amount of debit turnover on this account from the credit turnover on account 77 “Deferred tax liabilities” for the reporting period. In the event that the result is a negative indicator, it must be indicated in parentheses.

Line 150 "Current income tax"

Line 150 reflects the amount of income tax payable to the budget for the reporting period (TNP). It is calculated by adjusting the contingent income tax expense by the amount of permanent tax liabilities (assets) and deferred tax assets and liabilities:

TNP \u003d UR (or - UD) + PNO - PNA + SHE - IT,

where UR (UD) is a conditional expense (conditional income) for income tax, which is determined by multiplying the accounting profit or loss (indicator on line 140) by the income tax rate.

The indicator on line 150 must correspond to the amount of income tax, which is reflected in line 250 of section 02 of the Income tax return for 2006.

Line 190 “Net profit (loss) of the reporting period” To complete this line, it is necessary to increase profit (loss) before tax (line 140) by the amount of deferred tax assets (line 141), and then decrease by the amount of deferred tax liabilities (line 142) and current income tax (line 150).

PE \u003d PR / UB + SHE - IT - TNP

CJSC Oktyabr is engaged in the production and trade of food products. The organization has no separate divisions. In addition, the organization rents out part of its space. The Order on Accounting Policy of ZAO Oktyabr sets the materiality criterion at the level of 5 percent. The organization does not distribute selling expenses between sold and unsold products, but writes off everything at once in the reporting period.

The performance indicators of CJSC Oktyabr for 2006 and the same period last year are given below.

The share of income from the lease of property in the total revenue exceeds the materiality indicator established by the company - 5 percent of the total income - 5.67% (1,500,000 rubles:: 26,500,000 rubles). Therefore, in the Report, the accountant of Oktyabr CJSC deciphered the income and expenses for both types of activities.

As for 2005, the amounts received for rent did not exceed the established criterion - 5 percent of the total income. The share of rental income was 3.74% (RUB 700,000:: RUB 18,700,000). Therefore, last year only income from production was detailed. Rental income and expenses will be shown within other operating income and expenses.

In 2006, commercial expenses amounted to 2,200,000 rubles, and last year they were equal to 1,830,000 rubles. Administrative expenses of CJSC Oktyabr amounted to 1,400,000 rubles, respectively. and 1,130,000 rubles.

Thus, the total gross profit of the company for 2006 (line 029) will be 9,700,000 rubles. (26,500,000 - 16,800,000), and the profit from sales (line 050) - 6,100,000 rubles. (9,700,000 - 2,200,000 - 1,400,000). Similar indicators for the last year amounted to 6,700,000 rubles, respectively. (18,000,000 - 11,300,000) and 3,740,000 rubles. (6,700,000 - 1,830,000 - 1,130,000).

In 2006, CJSC Oktyabr transferred 150,000 rubles of interest. In addition, the company received 324,000 rubles. dividends. The amount of property tax for the six months is 118,000 rubles. The bank received 12,000 rubles for services. Other other expenses amounted to 925,000 rubles.

Last year, the organization did not take bank loans and did not receive dividends. Recall that in 2005 the company rented out part of its space. The income from these operations, excluding VAT, amounted to 758,000 rubles. This revenue was recognized as immaterial and included in other income. The cost of renting out property is 240,000 rubles. The amount of accrued taxes, which are paid at the expense of financial results, as well as the amount of commission to the bank, amounted to 112,000 rubles. Other other expenses - 670,000 rubles. Total other expenses RUB 1,022,000 (240,000 + 112,000 + + 670,000).

The firm had no extraordinary income or expenses either this year or last year.

Therefore, the firm's profit before tax in 2006 (line 140) will be:

6,100,000–150,000 + 324,000–118,000 – 12,000–925,000 = = 5,219,000 rubles

Similar figures for last year were:

3,740,000 + 758,000–240,000 - 112,000–670,000 = = 3,476,000 rubles.

Both this year and last year, the accountant of ZAO Oktyabr applied PBU 18/02. The amount of contingent income tax expense for 2006 is 1,230,960 rubles. (5,129,000 rubles x 24%). Last year, for the same period, the amount of "accounting" income tax will be equal to 834,240 rubles. (3,476,000 rubles x 24%).

Information on deferred and permanent tax assets and liabilities for 2005 and 2006 is presented in the table:

Thus, in 2006 the amount of accrued deferred tax assets exceeded the amount written off and paid off. This means that the difference must be added to profit before tax. As for deferred tax liabilities, they were also accrued more than written off. Therefore, the difference will reduce the profit. The current income tax (line 150) is equal to:

RUB 1,230,960 + 17,000 rubles. - 6000 rubles. + 46 000 rub. = = RUB 1,287,960

Thus, the net profit (line 190) for 2006 will be 3,942,040 rubles. (5,219,000 + 17,000 - 6,000 - 1,287,960).

In 2005, more deferred tax assets were accrued than written off and repaid. This means that the difference in account 09 is added to profit before tax. Deferred tax liabilities were also accrued more than written off and repaid. Therefore, the difference between the turnovers on account 77 will reduce the profit. The current income tax will be as follows:

RUB 834,240 + 1000 rub. - 6000 rubles. + 24 000 rub. = = 853 240 rub.

Net profit for 2005 is 2,617,760 rubles. (3,476,000 + + 1,000–6,000 – 853,240).

REPORT ABOUT INCOMES AND MATERIAL LOSSES

Cost items and cost elements. No modern automated accounting system can do without the use of these analytical cost accounting sections. Cost items and elements have long been widely used for cost accounting, planning and analysis. These concepts have become so familiar to users of accounting systems that, it would seem, what else could be of interest to accounting methodologists, analysts, and system developers? After all, everything is clear, what else can be discussed here? But for some reason, periodically on economic forums on the Internet, albeit timid, one might even say “childish” questions appear again and again, the meaning of which boils down to one thing - so how do the elements and cost items differ from each other? And how to use them correctly?

The appearance of such questions cannot but rejoice, as it indicates that there are still specialists who do not want to mindlessly use the functionality that automated accounting systems offer them for working with costs. They want to understand the meaning of what they are doing. And therefore do not hesitate to ask these "childish" questions.

And in this article we will try to figure out whether these familiar concepts are so simple and clear - cost items and cost elements? And are there any pitfalls here that, albeit sometimes on an intuitive level, still haunt thinking users of automated systems.

Costs and expenses

Let's start the discussion of cost items and elements by looking at the texts of Russian accounting standards, and more specifically, in RAS 10, which is called "Organization's expenses", and see what it says about cost elements and items.

Paragraph 8 of PBU10 says that when forming expenses for ordinary activities, they should be grouped according to the following elements:

material costs

labor costs

contributions for social needs

depreciation

other costs

For the purposes of management in accounting, accounting of expenses by cost items is organized. The list of cost items is established by the organization independently.

It would seem that in PBU10 everything is stated simply and clearly - the composition of the mandatory cost elements is determined and permission is given to enterprises to independently establish the list of cost items they need. What is there to discuss?

But, as they say, there is a nuance. If you read this paragraph carefully, it is easy to see that it is about expenses enterprises. And for those who understand the difference between the costs of the enterprise and its expenses, this says a lot.

In paragraph 2 of PBU10 we read that the expenses of the enterprise are recognized as a decrease in economic benefits as a result of the disposal of assets and the incurrence of liabilities, leading to a decrease in the capital of the enterprise.

An example of such obligations are the fines accrued to the enterprise for various “tricks”. The enterprise will then pay for them, but will receive nothing in return, i.e. will simply lose some of their assets.

But we are more interested in the other part of the definition of costs, which refers to the decrease in economic benefits as a result of the disposal of the assets of the enterprise. Consider the meaning of this part of the definition of costs on the example of the sale of products.

The operation of selling products can be divided into two parts. There is an expense part of the operation, when the products, that is, the assets of the enterprise, as a result of the transfer of ownership to the buyer, are irrevocably removed from the enterprise. And this disposal of assets leads to a decrease in the capital of the enterprise. If this expense is not offset by income from the sale of products, then the company will simply lose part of its assets. The expenditure part of the sale of products is reflected in the debit of the sales account in an amount equal to the cost of products sold.

The second part of the sale operation is the income part, when the company receives income from the sale of products. This part of the transaction is credited to the sales account. The difference between the debit and credit turnover of the sales account determines the financial result from the sale of products.

Thus, expenses, incomes, and financial result can appear in the accounting system of an enterprise only at the time of the sale of products. From the point of view of accounting practice, an expense occurs when an entry is made on the debit of the sales accounting account, and not on the debit of the cost accounting accounts, as some accounting specialists sometimes think for some reason. It can be said that it is at the moment of entry in the debit of the sales accounting account that all the costs accumulated in the production process are converted into expenses.

Any automated accounting system, and even filled with data, is a computer model of the economic activity of the enterprise. And any computer model must be based on a domain model, and it is desirable that the domain model be as formalized as possible (better - mathematical) and based on a set of clearly defined key concepts - domain concepts. And for a subject area such as accounting, expenses and expenses are different key concepts, i.e. different model concepts.

Expenses are used to identify the assets of an enterprise, and expenses are used to reflect the fact that assets are disposed of, resulting in a decrease in the capital of an enterprise. Therefore, in practical accounting it is incorrect to talk, for example, about accounting for expenses on cost accounting accounts. Of course, these costs will someday become expenses of the enterprise, but for this they may need to go a long way through various accounting accounts (and in time) before they fall into the debit of sales or other expenses accounts.

For example, costs may first take part in the formation of the value of the fixed asset of the enterprise, and when it is put into operation, these costs, but in the form of depreciation, will again fall into the debit of cost accounting accounts. But the accrued depreciation again will not yet be an expense. And only after getting further into the debit of sales accounting accounts, these costs as part of depreciation will finally become the expenses of the enterprise.

In practice, when it comes to the costs of the enterprise, and more specifically, the costs of ordinary activities, you need to understand that in fact we are talking about the cost of goods sold. Not about the cost of manufactured products, not about the cost of products remaining in the warehouse of the enterprise, not about the cost of costs in work in progress, but only about the cost of products sold. Moreover, in PBU10 there is another category of expenses - other expenses that do not need to be grouped by cost elements.

The above definition of costs plays an important role not only in theory, but also in accounting practice. Failure to understand the difference between the costs and expenses of an enterprise often leads to methodological misunderstandings, which are then transferred to the design stage of automated accounting systems, and then to the stage of their implementation and operation.

What is the main problem here? Yes, in that if the provisions of paragraph 2 and paragraph 8 of PBU10 are translated into the language of practical accounting, then analytical accounting of expenses in the context of cost items and cost elements should first of all be provided precisely on the debit of sales accounting accounts, which are the final points for the formation of the cost of goods sold products, i.e. expenses for ordinary activities. We can say that the same value of the cost of goods sold must be presented simultaneously, as it were, in two different coordinate systems - in one coordinate system, the cost value must be decomposed into cost elements, and in the other coordinate system, the same cost value must be decomposed into cost items.

It is clear that without any preliminary preparation at these end points, the cost structure in the context of cost items and cost elements is simply impossible. This should be preceded by the preparatory work of the entire accounting system, because the cost of elements and cost items can appear on the debit of the sales account only with the help of the corresponding correspondence of the accounting accounts, i.e. come from the credit of the corresponding accounting accounts, for example, from the credit of cost accounting accounts or from the credit of finished goods accounting accounts.

This is a very important conclusion, which has far-reaching consequences for the design of automated accounting systems for enterprises, so let's take a closer look at all of the above with an example.

The figure schematically shows a small enterprise, the first workshop of which produces electricity using a diesel power plant. To account for the costs of this workshop, account 20.1 is used, the debit of which reflects the cost of accrued depreciation (25 rubles), materials consumed in production (15 rubles) and the wages of shop employees (10 rubles). The electricity produced by the first workshop is sold to customers (25kWh) and used by the second workshop to produce diesel fuel (5kWh). In addition, the enterprise is building another workshop building, and the electricity for this construction (15kWh) also comes from the first workshop. Accounting for capitalized costs for the construction of the workshop is carried out on the debit of account 08, intended for accounting for investments in non-current assets.

The second workshop produces diesel fuel from vegetable raw materials. To account for the costs of the second workshop, account 20.2 is used, the debit of which reflects the cost of accrued depreciation (10 rubles), materials consumed in production (30 rubles) and the wages of shop employees (10 rubles). The diesel fuel produced by the second workshop (25 l) is delivered to the warehouse, and then - to the first workshop (10 l) for the operation of the diesel power plant and sold to customers (10 l). Part of the diesel fuel remains at the end of the period in the warehouse of the enterprise (5 l). Account 43 is used to account for the cost of diesel fuel in the warehouse of the enterprise.

Thus, the company carries out two types of activities:

produces and sells electricity - the cost of electricity sold is formed on the debit of the sales accounting account 90.2 (E/E), where all costs associated with the production of electricity are converted into expenses for ordinary activities

produces and sells diesel fuel - the cost of sold diesel fuel is formed on the debit of the sales account 90.2 (D / T), where all costs associated with the production of diesel fuel are also converted into expenses for ordinary activities

The figure clearly shows the accounting accounts used in the example, which will make it easy to understand the meaning of the accounting entries in the journal of business transactions (LHO).

The first six records reflect the receipt of primary costs in the workshops of the enterprise, the cost of which should be known to us from the primary accounting documents. Entries from the 7th to the 12th reflect the movement of the secondary costs of the enterprise and their value can be determined by the results of the procedure for closing the costs of the period. In this case, this procedure has already been carried out, so the Sum column shows the sums for all entries.

For the sake of simplicity, the example does not show other WSF records related to sales revenue, material receipts, salary payments, and so on. For the study of the topic of this article, these entries are not of fundamental importance, so we did not complicate the training example.

So, we got the cost of goods sold, i.e. found expenses for ordinary activities:

entry No. 9: Dt90.2 (E / E) - Kt20.1 = 40.70 rubles - the cost of electricity sold

entry No. 12: Dt90.2 (D / T) - Kt43 \u003d 23.26 rubles - the cost of sold diesel fuel

But the resulting costs are presented in the liquid and chemical waste in the form of total amounts, and we need to understand what elements and cost items these amounts consist of, i.e. you need to get the structure of the cost of goods sold in the context of elements and cost items, as required by paragraph 8 of PBU10.

Let's start with the elements of cost.

Cost accounting by cost elements

The first thing that can always be done relatively easily is to group according to the elements proposed in paragraph 8 of PBU10 all the primary costs received on the debit of cost accounting accounts 20.1 and 20.2 from the loan:

accounting accounts 02 - element "Depreciation"

accounting accounts 10 - element "Materials" (material costs)

accounting accounts 70 - element "Salary" (labor costs)

In our example, we will restrict ourselves to these three elements, because the main thing here is that there are more than one element. LCL can now be presented in the following form.

In almost any modern automated accounting system, it is possible to provide analytical cost accounting in the context of cost elements on cost accounting accounts, so the first six entries in the LCS should not cause difficulties for the user. At the time of entering these records into the accounting system, he can independently select the appropriate cost element.

The main difficulties arise further, when performing the procedure for closing the costs of the period, when you need to somehow post each of the three cost elements separately through the system of accounting accounts from the debit of cost accounting accounts 20.1 and 20.2 to the debit of sales accounting accounts 90.2 (E / E) and 90.2 (D / T), because in the end we are interested in the cost elements on the debit of these accounts, where the cost of sold electricity and diesel fuel is formed.

If we do not ensure the through movement of each cost element in all accounting accounts, then we simply will not be able to find out their cost at the “end of the road” on the debit of sales accounting accounts. If somewhere along the way the cost elements are interrupted, then we will lose the opportunity to determine their cost in the structure of the enterprise's expenses directly from the correspondence chains of accounting accounts.

It is clear that in order to solve this problem, it is necessary to provide analytical accounting in the context of cost elements not only on the sales accounting accounts themselves, this is only the final point of the movement of cost elements, but also on all other accounting accounts through which cost elements can pass before how they will be debited to sales accounting accounts.

In our example, this means that analytical accounting in terms of cost elements should be provided on the following accounting accounts:

20.1 and 20.2 - on the debit of these accounting accounts, cost elements appear as a result of correspondence with accounting accounts 02, 10 and 70. When entering these correspondences into the accounting system, the user can either independently select the cost element or trust the rules laid down in the accounting system. For example, in an accounting system, you can determine that if the offset accounting account is 02, then the "Depreciation" element is automatically selected, if the offset accounting account is 70, then the "Salary" element is automatically selected, etc.

90.2 (E / E) and 90.2 (D / t) - the debit of these accounts is the final point at which it is necessary to determine the structure of the cost of goods sold in the context of cost elements

43 - cost elements must leave the credit of this account separately from each other, otherwise it will not be possible to identify them on the debit of sales accounting accounts

08 - the costs received on the debit of this account will not fall into the expenses of the enterprise in the current period, therefore, the elements of costs must be received on the debit of this account separately from each other, which will make it possible to determine the cost of the cost elements that did not fall into the expenses of the enterprise

In addition, part of the diesel fuel remained in stock at the end of the period, which means that it also did not fall into the expenses of the current period. Therefore, it is necessary to determine how many and what cost elements accounted for the balance of finished products in the warehouse, because. their cost should reduce the cost of cost elements in the costs of the enterprise.

Thus, it is necessary in the accounting system to organize analytical cost accounting in such a way that it is possible to trace all the movements of each of the three elements of primary costs received on the debit of accounts 20.1 and 20.2. Since these three cost elements should not be mixed with each other when moving from one accounting account to another, it means that it is necessary to reflect them separately from each other in each correspondence of accounts.

What does it mean to reflect separately from each other? If earlier, for example, only one entry No. 12 was enough to reflect the total cost of sold diesel fuel in the liquid and chemical waste, now this must be done using three entries, each of which will reflect the cost of only one cost element:

Only in this case, the accounting system will be able to fulfill the requirements of paragraph 8 of PBU10 on grouping expenses for ordinary activities in the context of cost elements.

It is also clear that one cannot limit oneself to dividing one entry No. 12 into cost elements, because the costs of these cost elements must be somehow determined in the accounting system before they fall into entry No. 12. And this can be done in only one way - you need to divide all the records of the liquid chemical waste from the 7th to the 12th also by cost elements. And in this case, the LCL will take the following form.

The three cost elements used in the example group together costs that are different in economic sense, i.e. you can count on the fact that when moving through the accounting accounts, the cost elements will not intersect with each other, moving from account to account, guided by the “element-to-element” rule.

We see that the correspondence of accounts in the context of cost elements is not connected in any way, in the sense that the same chains of operations are repeated for each cost element, forming, as it were, three “parallel” cost accounting subsystems - separately for each element costs.

Indeed, wages, moving from one account to another, will not turn, for example, into material costs, but material costs into wages, etc. Therefore, the movement in the accounting accounts of each cost element can be considered separately from other cost elements, i.e. You can close period costs for an individual cost element. For example, the numerical data for the example was obtained as a result of closing the costs of the period for each cost element separately, i.e. instead of one period cost closing procedure, it had to be run three times here.

Let us group the entries in the LCS for each cost element, i.e. Let us single out three parts in the LCL and consider them separately. In addition, for clarity, under each part of the LCS, we will schematically show how an enterprise can be represented, the accounting system of which allows you to take into account the costs of ordinary activities in the context of cost elements.

Part of the LSF for the "Depreciation" element:

The total amount of depreciation accrued in the current period was:

25+10=35 rub

But in the expenses for ordinary activities fell in this period only:

16.86 + 5.35 = 22.21 rubles

This happened because part of the depreciation accrued in the current period did not reach the expenses of the enterprise:

10.12 rubles - fell into the composition of capital costs

2.67 rubles - left in diesel fuel in stock

If we add the indicated amounts, we get the total cost of depreciation accrued for the current period:

22.21 + 10.12 + 2.67 = 35 rubles

Part of the LWC for the "Materials" element:

The total amount of material costs received in the current period in both workshops of the enterprise amounted to:

15+30=45 rub

15.70 + 13.26 = 28.96 rubles

Part of the material costs received in the current period in both shops did not reach the expenses of the enterprise:

9.42 rubles - fell into the composition of capital costs

6.62 rubles - left in diesel fuel in stock

Adding the indicated amounts, we get the total cost of material costs received by both workshops for the current period:

28.96 + 9.42 + 6.62 \u003d 45 rubles

Part of the LSF for the element "Salary":

The total amount of labor costs received in the current period in both workshops of the enterprise amounted to:

10+10=20 rub

The expenses for ordinary activities in the current period included:

8.14 + 4.65 = 12.79 rubles

Part of the labor costs received in the current period in both shops did not reach the expenses of the enterprise:

4.88 rubles - fell into the composition of capital costs

2.33 rubles - left in diesel fuel in stock

Adding these amounts, we get the total cost of labor costs received by both shops for the current period:

12.79 + 4.88 + 2.33 \u003d 20 rubles

Thus, relying directly on the accounting system of the enterprise, we get the opportunity to look at the breakdown of cost elements for the structure of expenses for the ordinary activities of the enterprise - both for its individual types of activities and for the activities of the enterprise as a whole.

It should also be said that we have considered a rather simple example. For example, at the beginning of the period, our company had no costs in work in progress in the shops, and there was no diesel fuel left in the warehouse. This could greatly change the structure of the cost of goods sold, since costs in work in progress and diesel fuel in stock, whose costs were formed in the previous period, could also have their own cost structures in terms of cost elements. Other expenses that could arise, for example, in the event of irretrievable losses of diesel fuel from the company's warehouse, were not considered. In general, in a real enterprise there may be a sufficient number of business situations that complicate the solution of the problem of grouping expenses for ordinary activities by cost elements, as required by PBU10.

But it is possible to cope with this task, and in the article we saw how this can be done by organizing a kind of transport system on the accounting accounts to deliver the cost of cost elements to the debit of sales accounts. However, it should be noted that almost no modern automated accounting system has such a transport system, although they all use such analytical cost accounting sections as cost elements. And here one can only guess what meaning the developers of automated accounting systems put into these concepts, as well as how these automated systems determine the cost structure of an enterprise in the context of cost elements.

If there is no transport system in the automated accounting system that ensures the movement of cost elements between accounting accounts, directly from the correspondence of accounting accounts, only the structure of primary costs can be obtained in the context of cost elements. In our example, this is depreciation, materials and wages received by both workshops of the enterprise:

shop1 → 25 rubles (depreciation) + 15 rubles (materials) + 10 rubles (salary) = 50 rubles

shop2 → 15 rubles (depreciation) + 30 rubles (materials) + 10 rubles (salary) = 50 rubles

This is the simplest task that can be easily solved in any modern automated accounting system. It is clear that for this it is necessary to provide analytical accounting for cost elements on the debit of cost accounting accounts 20.1 and 20.2. But the cost of the elements of primary costs, collected on the debit of cost accounting accounts 20.1 and 20.2, is not yet the cost of the cost elements in the expenses of the enterprise! This is only the starting point of the process of moving cost elements to the costs of the enterprise. For example, if an enterprise cannot sell electricity and diesel fuel in the current period, then there will be no expenses at all, which means that the entire cost of primary cost elements in the amount of 50 rubles + 50 rubles = 100 rubles will not fall into expenses.

The end of this process is on the debit of sales accounting accounts 90.2(E/E) and 90.2(D/T), where cost elements can only get as a result of the period cost closing procedure for each cost element separately. Indeed, if from the credit of cost accounting accounts 20.1 and 20.2 to the debit of accounts 08, 43, 90.2 (E / E) and 90.2 (D / T) the costs will fall in one total amount, without separation by cost elements, then information on the cost of cost elements further in the accounting system it will simply be lost.

This also applies to the movement of cost elements from the credit of the account for accounting for finished products 43, i.e. the cost of products in the warehouse should also be stored in the context of cost elements, otherwise how will the cost elements, passing through account 43, fall further into the debit of sales account 90.2 (D / T)?

When discussing with accounting specialists the features of using cost elements, it is the need to store the cost of products in the context of cost elements in the accounting system that most often causes the greatest negative reaction in them. Some experts consider this impossible, others say that this is an unnecessary complication of accounting, but we should strive for simplicity. True, the question of how, then, to obtain from the accounting system information on the structure of costs in the context of cost elements, as a rule, cannot be obtained a clear answer from such specialists. And this is despite the fact that in practice all of them necessarily form various reports in their accounting systems containing information about cost elements. It remains only to understand what is the meaning of accounting specialists in such a concept as an element of costs, and what goals do they pursue when generating such reports? And do these goals coincide with the requirements of paragraph 8 of PBU10?

And these issues are relevant not only for accounting systems. If the company uses any management cost accounting system, then it also needs to create a transport system for the movement of cost elements up to the stage of formation of the cost of goods sold. So we cannot simply say that we will not complicate the accounting system using cost elements, but will find their cost from the management cost accounting system. Since the management cost accounting system will have to solve exactly the same problems.

What conclusions important for the organization of practical accounting can be drawn from the above?

It is possible to talk about real accounting of expenses for ordinary activities in the context of cost elements only if a “transport system” is organized in the system of accounting accounts to deliver the cost of individual cost elements directly to the debit of sales accounting accounts, where costs are converted into expenses.

The operation of such a transport system assumes that all accounting accounts included in it must be characterized by an analytical section cost elements, including, but not limited to, finished product accounts.

In turn, this leads to the fact that each accounting entry, in which such accounting accounts participate, can no longer be characterized in the accounting system only by the total amount. Now such an accounting entry must be reflected in the accounting system as many times as the cost elements are used, i.e. the cost of each cost element should be reflected in a separate entry.

And a very important consequence of using the transport system for cost elements in the accounting system is that the period cost closing procedure must be performed separately for each cost element, i.e. how many cost elements are used by the user, so many times and it is necessary to close the costs of the period. It is clear that this is a very important consequence for practical accounting.

This, in fact, is what paragraph 8 of PBU10 “Expenses of the organization” is about about the elements of costs, if you carefully read it.In the second part of the article, we will consider the features of the use of cost items, as well as the joint use of cost items and cost elements to account for expenses for ordinary activities.

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