Account 26 in 1s 8.3 does not close. Cost distribution using the example of Diana LLC

Expenses for management needs that are not directly related to the production process are called general business expenses in accounting. To account for them, the Chart of Accounts and the Instructions for its application provide for active account 26 “General business expenses” ().

What expenses are taken into account on account 26

The composition of expenses accounted for in the debit of account 26 depends on the characteristics of the organization’s activities, its industry, and the procedure established in.

So, in particular, the following may be taken into account as part of general business expenses:

• administrative and management expenses;
• expenses for maintaining general business personnel not related to the production process;
• depreciation charges and expenses for repairs of fixed assets for management and general economic purposes;
• rent for general business premises;
• expenses for information, auditing, consulting services.

The above means that account 26 can correspond with a wide variety of accounting accounts (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit of account 26 – Credit of accounts 02 “Depreciation of fixed assets”, 10 “Materials”, 60 “Settlements with suppliers and contractors”, 70 “Settlements with personnel for wages”, 69 “Settlements for social insurance and security”, 71 “Settlements with accountable persons”, etc.

Organizations whose activities are not related to the production process (commission agents, agents, brokers, dealers, etc.) can account for all expenses for conducting such activities on account 26. Other organizations providing services (except for trading organizations) that do not need to keep itemized cost accounting, and also that do not have work in progress, can also use account 26 to account for their current expenses.

Analytical accounting on accounting account 26 is carried out, as a rule, by cost items and places of their occurrence. Advanced analytics for account 26 is determined by the needs of the accounting and cost management system in a particular organization.

Closing account 26

At the end of each month, account 26 is closed and has no balance at the end of the month. Depending on the procedure for accounting for costs, general business expenses are written off as follows (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit of accounts 20 “Main production”, 23 “Auxiliary production”, 29 “Service production and facilities” - Credit of account 26

Commission agents, agents, brokers and other organizations that record the costs of their activities on account 26, as well as other organizations that recognize the expenses recorded on account 26 as semi-fixed, attributable directly to the sales account, write off general business expenses expenses are as follows (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit account 90 “Sales”, subaccount “Cost of sales” - Credit account 26

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

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

First of all, let's understand what direct and indirect costs are. Why is it that cost account data is often not closed in 1C?

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

By “cost” we can understand the wages of production workers, the cost of consumables, depreciation of equipment, and other types of costs. The main thing that unites such costs is that the products to which they relate are known in advance.

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

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

“Cost 10” (Fig. 1) will “hang” in the department, since its analytics do not coincide with any products. This is the main reason for errors when closing 20 accounts.

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

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

For analysis, you can use the standard “Subconto Analysis” report (Fig. 3). Most likely, for the cost “Nuts” the “Main nomenclature group” should be selected, according to which “Nut butter” was produced.

Indirect costs on accounts 25 and 26

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

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

Necessary conditions for distribution:

• for each item a distribution method must be assigned;
• the corresponding base must be “attached” to the product.

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

In Fig. 4, “purple” costs will not be distributed, since the base for them has not been determined. For example, the distribution method “Wages” was set for them, but in the current period there were no direct costs for the corresponding item.

Accounts 23 and 29 take into account auxiliary costs. In the 1C 8.3 program, at the end of the month they are closed automatically to account 20. The closing mechanism is similar to the 20th count:

Closing accounts 25, 26

Account 25 is used for costs that need to be distributed to the cost price, but cannot be attributed to any one item group:

The procedure for closing account 25 is determined in the Accounting Policy on the Costs tab:

Here you can set the required number of rules for distributing accounts 25 and 26, and also indicate the date from which this rule will be used:

Account 26 is intended for accounting for general business expenses. In the Accounting Policy, you can choose one of two ways to close it:

• Direct costing – count 90;
• In cost of sales.

In the second case, the rules for distribution to cost are set similarly to account 25. If in 1C 8.3 the rules are set incorrectly or the conditions for closing accounts are not met, a balance will remain on them, which according to the accounting methodology should not exist. On account 26 in tax accounting, a balance is allowed for standardized expenses.

Errors when closing accounts 25 and 26

Errors when closing accounts 25 and 26 in 1C 8.3 and 8.2, if the direct costing method is not chosen, are usually due to the fact that the costs being written off are not directly attributable to some type of activity. Account data should be distributed proportionally to the base, which in 1C 8.3 we independently set in the settings.

Let’s say that this indicator is not included in the accounting for a given month. For example, with a given distribution proportional to revenue, there is no revenue:

It happens that distribution methods are not specified at all, then the 1C 8.3 program will report this:

In the methods, you need to specify the distribution base, and you can also specify the direct cost account to which you need to write off general production and general business expenses:

That is, when account balances arise, you need to analyze the specified conditions for closing. There are several ways to correct the situation:

• Change the conditions - rewrite the accounting policy if the rule is set incorrectly;
• Artificially create the required conditions for closing - reflect revenue, etc.;
• Closing the account manually is the most extreme option.

For more details on how to close accounts 20 and 25 at the end of the month in 1C 8.3, see our video lesson:

Closing account 44

Account 44 reflects sales expenses: advertising, delivery of goods to your warehouse, entertainment expenses. After the end of the month, the balance on this account may remain as part of normalized expenses - in tax accounting. To do this, the corresponding cost item must be selected in the receipt document:

Type of consumption the article should contain - Standardized expenses:

For entertainment expenses, the cost type must be -

In this case, at the end of the month, the calculation of the norm for inclusion in expenses will be carried out automatically (4% of labor costs).

Transport costs on account 44

If transportation costs for delivering goods to your warehouse are taken into account on account 44, then the type of expense should be

Then, in accordance with the law, in 1C 8.3, transportation costs will be distributed in proportion to the balance of goods in the warehouse and written off at the time of sale of the goods in both accounting and tax accounting, and a balance will remain on account 44:

What methods are provided for distributing transportation costs in NU and BU are discussed in our video lesson:

Advertising expenses

In 1C 8.3, to automatically calculate the rate of 1% of revenue for advertising expenses:

type of expense provided Standardized:

Calculation of write-off of standardized expenses

The calculation of write-off of normalized expenses can be checked:

We look at the entertainment expenses in the help-calculation of normalized expenses:

Cumulative labor costs can be found in the Reports-Tax Accounting Registers section:

We check the calculation: RUB 437,647.91*4%=RUB 17,505.92:

Revenue from tax accounting from SALT according to 90.01 and 91.01:

Let's check the calculation (RUB 2,535,720.97 + RUB 4,938.19)*1%=RUB 25,406.59:

Checking the write-off of transportation costs:

This help will help you make a calculation:

The share is calculated using the average percentage formula:

In our case:

Let's check the calculation (0+880.76)/(39,312.10+586,987.31)=0.0014=0.14%:

For more details on how to check how the 1C 8.2 (8.3) program wrote off part of the transportation costs to the financial result for accounting and tax accounting, see our video lesson:

Closing 20 accounts

In 1C 8.3, the settings for closing 20 accounts are on the tab Expenses:

In the 1C 8.3 program there are three options:

• Don't use count 20 at all;
• Use for production of products;
• Use to perform work or provide services;

In the latter case, you need to determine the procedure for closing the account:

• Without taking into account revenue - account 20 will be closed monthly in any case;
• Taking into account revenue, account 20 will be closed only if there is sales (in the context of each product group);
• Taking into account revenue only - account 20 will be closed only when the sale is completed with the document Provision of production services:

The most common mistakes when closing an account 20

• Document not entered Shift production report– production costs will remain the same;
• Including revenue revenue is not reflected, that is, there is not a single sales document. The problem can be solved by formally reflecting revenue at 1 ruble;
• When the setting is selected, closing Including revenue from production services only implementation is documented Provision of services, Implementation.
• Duplication of item groups, that is, when the selected setting closes Including revenue, revenue is reflected in one product group, and costs in another - doubled:

Therefore, account 20 is not closed:

• The item group is not indicated at all in the cost write-off or sales document:

The 1C 8.3 program will report an error when closing the month:

In 1C 8.3, you can close account 20 manually, but it’s better to find the error and fix it.

Is it possible in the 1C 8.3 program to provide for automatic write-off of expenses from account 20 without reflecting revenue by item group, see our video:

Unfinished production

Accounts 20, 23, 29 may have a balance of . Each enterprise chooses a methodology for assessing work in progress independently and enshrines it in its accounting policies. The 1C 8.3 program provides a document for this WIP Inventory:

The document is created for each cost account separately, broken down by item groups. Accounting and tax accounting amounts are calculated and entered manually:

Closing a month includes several routine operations, such as: calculations of depreciation, cost calculations, etc. These operations are reflected in a strict sequence, violation of which leads to errors, as a result of which the operation to close the month cannot be completed.

The Month End Assistant allows you to perform the following operations, such as:

establish the correct sequence of operations when closing the month;

partial closure of the month;

canceling the month end;

partial cancellation of the month closing operation;

refuse to close the month in the current period;

generate reports explaining calculations and reflecting the results of routine operations;

viewing the results of performing a routine operation;

draw up a detailed report on the completion of all operations related to the closing of the month.

When closing expense accounts 20, 23, 25, 26, the correct reflection of business transactions is checked. As a result of this check, incorrect turnovers and balances in production cost accounts and incorrect data in registers may be detected. In this situation, the closing of cost accounts cannot be carried out, hence error messages appear. Below are the most common errors that occur when trying to perform the “end month” operation.

No or not reflected production of products, provision of services or balances of work in progress

When closing cost accounts 20, 23, 25, 26, the message is displayed: “Product output, provision of services or WIP balances are not reflected.” It is necessary to check how the basis for the distribution of direct expenses was set in the accounting policy (menu Enterprise → Accounting policy → Accounting policy of organizations, Production tab). The distribution base for direct costs can be: Based on the planned cost of production, Based on revenue.

If the distribution of direct costs is carried out according to the planned cost of production, then it is necessary to check whether the planned cost is equal to zero.

To do this, you need to generate a report Analysis of account 20(23) with detailing by subdivisions and Nomenclature groups, as well as check the compliance of the amounts of current expenses (debit turnover) and the amounts of the planned cost of production (credit turnover).

In this case, the debit and credit turnovers must be non-zero. If there is no turnover on the loan (zero), it follows that there was no production, then you need to reflect the balances of work in progress using the document “Inventory of work in progress.”

When direct expenses are distributed according to revenue, you need to check whether revenue for a given period is equal to zero. To do this, you need to generate a report “Analysis of subconto” with the subconto type Nomenclature groups, and also check the presence of turnover on accounts 90 and 20.23.

If no services were provided during the reporting period, then it is necessary to reflect the remaining WIP using the document “WIP Inventory”.

The order of divisions is not established

If the operations of closing cost accounts are determined manually (Accounting policy, tab Release of products, services), then this sequence must be specified. To do this, you need to create a document “Setting the order of departments for closing cost accounts.” If such a document has already been created, it may contain irrelevant data. In order to correct this error, you need to create a new document with the current date, automatically filling out the document using the “fill” button

Cost analytics is not filled out or filled out incorrectly

To correctly close cost accounts, it is very important to correctly indicate all objects of analytical cost accounting when reflecting expenses and output. To check, you need to generate a report: Turnover balance sheet for account 20, 23, 25, 26 with details for all types of subaccounts.

In the debit turnover of accounts 20, 23, the following details are required to be filled in: Division, Nomenclature group, Cost item. For turnover on the credit of accounts 20, 23 - Division, Nomenclature group. For turnovers on the debit of accounts 25, 26 - Division, Cost Item.

20 the account is not closed when the Subconto column in the reflection of the sale of services in the document Sales of goods and services on the Services tab is not filled in. To check whether the Subconto column is filled, you need to look at the records of the accumulation register Sales of services and check whether the Nomenclature group column is filled.

When closing expense accounts 20, 23, 25, 26, the following message may be displayed: “The item group for the issue is incorrectly specified.” The same item group cannot be used in the documents “Sales of goods and services” on the Services tab in the Subconto column and in the documents “Act on the provision of production services” and “Production report for the shift”

In order to check the correctness of the specified nomenclature groups for product output, it is necessary to compare the entries in the accumulation register “Product output at planned prices (accounting)” in the Nomenclature group column, as well as in the accumulation register “Sales of services in the Nomenclature group column”.

The counter issue accounting register is not filled in

If your organization has a counter issue, then in order to correctly close costly accounts, you must enter entries in the “Counter Issue” information register.

Counter output is usually present if products produced in the current period are written off as production expenses. This can be checked using the Account Analysis report for accounts 20, 23, 25, 26. If the Debit report contains account 43, then there may be a counter issue.

Perform the “closing the month” operation by clicking the “perform month closing” button

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

Today we will discuss such concepts as direct (reflected in accounts 20, 23) and indirect costs (in accounts 25,26). I'll tell you a little accounting theory. We’ll also talk about where to set up accounting for these indirect and direct costs in 1C BP 3.0, as well as the features of closing indirect costs. All this will be considered using the example of an organization engaged in production activities, so let’s talk a little about production.

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

A little theory

As I already said, production costs can be divided into two large groups: direct and indirect. Essentially this is a classification of costs. by the method of their inclusion in the cost manufactured products. Therefore, this classification, for the most part, is relevant for accounting of production organizations. Let's talk in more detail about each of these two groups.

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

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

As I already said, indirect expenses are collected on accounts 25 “General production expenses” and 26 “General expenses”. They cannot be written off immediately as cost, I also wrote about this. In accounting, there are two options for closing such accounts. The first is the write-off of amounts to the main production to account 20. Moreover, since account 20 has three subcontracts (Division, Cost Item and Nomenclature Group), and indirect expense accounts have only two (Division and Cost Item), then when writing off the amount will be distributed between “nomenclature groups” according to certain rules. I’ll write about where and how this is set a little later. Second– writing off indirect expenses to account 90 “Sales” ( direct costing). Read about how to choose a specific option for writing off indirect expenses in 1C BP 3.0 in the article below.

Let me summarize briefly. When closing the month, indirect expenses are written off first, i.e. 25 and 26 accounts (possibly by distributing direct expenses to accounts), and then direct expenses into the cost of a specific “Nomenclature Group”.

Accounting for direct expenses in 1C ACCOUNTING 3.0

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

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

As a result, when calculating wages (document "Payroll") expenses for wages and insurance premiums for production workers will be charged to account 20.01 for the corresponding nomenclature groups.

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

Accounting for indirect costs in 1C ACCOUNTING 3.0

It is worth noting that no additional settings are required to reflect salary contributions on account 26. This is due to the fact that the program is by default configured to account for labor costs on account 26. Even the accounting method is set to “Reflect accruals by default.” This can be seen in “Salary Accounting Settings” (section of the main menu “Salaries and Personnel”).

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

Accounting policy ACC 3.0: direct and indirect expenses

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

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

• In cost of sales (direct costing)– in this case, indirect costs will be written off from account 26 to the debit of account 90.08.1 “Administrative expenses for activities with the main taxation system”;
• – in this case, account 26 is closed to the direct costs account 20.01, and then the 20th account will be closed to account 40 “Output of products (works, services)”;

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

If we have chosen the option “In the cost of products, works, services”, then here it is necessary set a rule, for which the amounts from the accounts of indirect expenses, i.e. in our case, from account 26 (let me remind you, the amounts on it are not divided into specific item groups) will be distributed between item groups on account 20.01. To do this, click on the link “Methods for allocating indirect costs”. The options here are quite varied. I will establish the most easy-to-understand distribution option, where “Payment” is used as the distribution base. I’ll explain what this means below using specific numbers from our example.

Setting up accounting for direct and indirect expenses in NU

Accordingly, expense items that are not indicated in this list, are considered indirect. In NU they are written off to account 90.08.1 “Administrative expenses for activities with the main taxation system.”

Separately, I note that in the Tax Accounting of the program, the attribution of one or another expense to direct or indirect costs depends solely on the register “Methods for determining direct production costs in NU.” I would also like to draw your attention to the fact that the register is initially full. It is necessary, if necessary, to make changes taking into account your specifics. For our example, we will leave exactly the original option for filling out the register.

Regular operation of closing the month “Closing accounts 20, 23, 25, 26”: accounting

Now we come to the key issue of this article, for the sake of which everything was started “Closing accounts 20, 23, 25, 26”. Closing is performed as part of the sequential execution of routine operations at the end of the month. Let's close and analyze the transactions.

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

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

“Tables” / “Chairs chairs” = 21,759.04 / 21,240.96 = 1.02439…

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

From the report it is clear that “Payment” for the nomenclature “Tables” is 42,000, and for the nomenclature “Chairs and chairs” 41,000. This ratio actually amounts to a coefficient of 1.02439... = 42,000 / 41,000. Using this coefficient, the program distributes expenses from account 26 by item groups of account 20.01.

Now, regarding the account 20.01. In our example, it is closed to account 40 “Output of products (works, services)” for the corresponding Nomenclature groups.

Regular operation of closing the month “Closing accounts 20, 23, 25, 26”: tax accounting

Now let's pay attention to how the closure of tax accounts occurred. Let's look at closing account 26. Costs for the cost item “Payment” of account 26 were completely closed to account 20.01, the same cost item (! IN TAX ACCOUNTING!). But the cost items “Insurance premiums” and “Contributions to the Social Insurance Fund from NS and PZ” 26 accounts are closed to account 90.08.01 “Administrative expenses for activities with the main taxation system”. This is due to the fact that in the accounting policy in the register “Methods for determining direct costs” These cost items were not indicated and therefore the program at NU considers such expenses to be indirect and closes them to account 90.08.01.

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

That's all for today.

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