Accounting wiring for the sale of goods and services: how to arrange and calculate. Product Sales Costs Product Sales

Production costs are expenses for ordinary species Activities that are associated with the production of products, performance of services. In aggregate with expenses for sale, they form the cost of manufacturing and sales products. For more information about the accounts used for their accounting, as well as issues of expenses analysis, we will describe in our consultation.

Accounting accounts for production and sale

Account plan accounting And the instructions for its use it is envisaged that the cost of the enterprise for the production and sales of products is taken into account on the following active synthetic accounts (the order of the Ministry of Finance of 31.10.2000 No. 94N):

The emergence of such costs is reflected in the debit of these accounts and the loan, in particular, the following:

• 02 "Depreciation of fixed assets";
• 10 "Materials";
• 60 "Calculations with suppliers and contractors";
• 70 "Calculations with wage personnel";
• 69 "Social insurance and security calculations", etc.

So, for example, accrual wages The main production workers are reflected in this way: the debit of account 20 is a credit of account 70.

And the service provided by the transport organization of goods to buyers: debit accounts 44 - account credit 60.

Planning costs for production and sales products

Considering that the costs of ordinary activities usually have the greatest proportion of the total cost of any organization, the issues of their analysis and planning, as a rule, is devoted and increased attention.

Analysis of the cost of production and sales of products can be carried out both in composition, structure, dynamics within the framework of one organization and by comparing them with medium-wide indicators or, in the presence of appropriate information, with competitors data.

In matters of management of the organization's costs, an important place is based on the compilation of the cost of production and sales costs.

Estimation costs for production allows the organization to plan their expenses on articles and elements of expenses. This, in turn, simplifies the process of analyzing actual expenses, will help identify specific reasons for exceeding regulatory expenses, as well as find ways to reduce production costs.

At the same time, they are analyzed both the total costs of the entire issue and the cost per unit of products. The cost of production of a unit of products is the result of the ratio of the total value of the cost of the amount of products issued.

For the analysis of production costs, a general cost index may be calculated. For the general index of costs for the production of the formula product looks like this:

where I is a desired general production cost index;

k 1 n - the number of N-th type of products in the reporting period;

c 1 N - the cost of the N-th type of products in the reporting period;

k 0 n - the number of N-th type of products in the base period;

c 0 N is the cost of the N-th type of products in the base period.

The basis period may be any preceding period, with the cost of which the total costs of the production of the reporting period are compared.

At the same time, not only general, but also costs of individual articles and elements can be analyzed, as well as both cost and natural indicators. For example, the costs of working time on the production of a unit of products can be explored.

Accounting for selling expenses include all the actual costs of shipment and sales of products.

Expenses for the sale of products in accounting accounting are grouped by articles analytical accounting. At large enterprises, the following nomenclature of articles is usually applied:

- costs for containers and packaging products in warehouses finished products;

- costs for transportation of products;

- Commission fees;

- Other sales costs.

According to the article "The costs of container and packaging of products in finished product warehouses" reflects the cost of services of auxiliary workshops for the manufacture of containers and packaging products, the cost of purchased packaging, service services for sidelines for raising and packaging products in the warehouse. When raising products in industrial workshops, the price of the packaging is not included in the cost of sale. In this case, it is reflected in the production cost of products according to the appropriate calculation articles (raw materials and materials, the main salary of production workers, deductions to social insurance and etc.). If the container is manufactured in advance, then calculation is drawn up, and production cost Products it turns on a comprehensive article.

The article "Expenses for Transporting Products" includes the costs of delivery to the station or a marina (port) of the disposal of products, due to the contract, on loading it into cars, vessels, cars or other vehicles, as well as the cost of unloading products at the destination in accordance with the contract of delivery.

The "Commission Fees" article shows the payment of the services of specialized transport and expeditionary offices, banks on the implementation of trade and commission (factoring) and other similar operations.

The article "Other Sales Costs" includes: advertising costs; the cost of samples of goods transmitted in accordance with the contract to buyers for free; Other sales costs that have not included in previous articles.

The procedure for taking into account costs for containers and packaging depends on where they are produced - in stock or in the manufacturing workshop. The container can be purchased, and the production and packaging of products can be carried out by employees of an enterprise or a third-party organization.

In the process of selling products produced loading In the warehouse of the supplier, delivery to the station or to port of departure, transportation on a road, railway, air or other transport to the destination and warehouse of the buyer, as well as loading and unloading work at the station and destination station and in the recipient's warehouse. All expenses for listed works under the supply contract are distributed between the supplier and the buyer. The contract of delivery is determined by the Franco-place, to which all the costs of shipment of products are borne by the supplier, including their expenses for the sale and price of products. If the supplier in coordination with the buyer makes any expenses over Franco-prices, they are paid by the buyer over the sale price of products.

The company can also carry advertising costs. The costs of advertising include the costs of development, publication and distribution of advertising illustrated price lists, catalogs, posters, etc.

Advertising costs are advisable to allocate as part of the expenditures on the implementation into a separate item of the same name with a division at the settlements in the direction of consumption of funds. Such faults, in particular, may be: the distribution of advertising products; development and manufacture of sketches of labels, branded packages; Advertising activities carried out through the media, etc.

In accounting, all actually produced advertising costs are fully incorporated into the cost of sold products.

All of the above-mentioned sales costs on the company under study are taken into account in account 44 "Expenditures on the implementation", the debit of which is reflected in the expenses grouped in analytical accounting for articles on the loan - their write-off on the products sold. According to the working plan of accounts in JSC "Dyatlovsky Cheese Plant", the following subaccounts open to this account:

44-0-01 "Expenses for the sale of main production products";

44-0-02 "Store costs."

Depending on the accounting policy adopted at the enterprise, expenses for sale may be charged to sold products in full amount or distributed between sold and non-soldered products. Thus, at the study company, commercial expenses are carried out on account 44, followed by their write-off in the debit of account 90 "Sales" (Appendix D).

Accounting for sale costs is carried out in a statement on analytical articles. Statement is filled on the basis primary documents and the provisions of the distribution of costs in their directions. In terms of computer accounting, a statement of accounting for sale is drawn up.

As for the nomenclature of articles on the underlying enterprise, it is significantly wider than typical (transportation costs; labor costs; expenses for social needs; rental costs and buildings, structures, facilities, equipment and equipment; depreciation of fixed assets; costs for maintenance funds; costs of sanitary and special clothes, table underwear, dishes, instruments; fuel costs, gas, electricity for production needs; storage costs, processing, thinning and packaging of goods; advertising costs; loss of goods and technological waste; costs for Tar; Other expenses.

The reflection of accounting accounting operations for the implementation of expendituring costs is given in Table. 2.2.

Table 2.2 - Correspondence of accounts for accounting and spaiating commercial expenses in JSC Dyatlovsky Pryelo Plant for January 2009

The costs associated with the sale of products (works, services) have a common name - "Sale expenses." For production organizations of this kind, costs are called more commercial, and in terms of trade activities carried out by them - circulation costs. The cost of selling products (works, services) includes the cost of shipment and sale of finished products, works, services paid by the supplier. The specified costs may include:

• The cost of containers purchased from third-party organizations and used for packaging products, as well as costs for its content in good condition and repair, if the cost of the latter is included in the sales price of finished products on the basis of the terms of the contract with the buyer and is not payable to them;
• costs of maintaining products for storing products in places of its sale and warehouse services;
• costs for loading finished products to vehicles, for its delivery to paragraph, determined by the terms of the contract with the buyer, payment for the services of transport and expeditionary organizations, etc.;
• Commission fees, deductions paid to specialized organizations providing services for the delivery of finished products in accordance with the terms of contracts;
• Advertising costs (development and manufacture of advertising products, manufacture and distribution of advertising souvenirs, product samples, ads in the media, etc.);
• amounts of remuneration of workers employed in the process of selling products;
• Executive expenses (expenses for official receptions, bofetage during negotiations, payment of services of translators who are not consisting in the state of organization, etc.) and others. These costs are reflected in accounting based on the following primary accounting documentation :
• Act of acceptance of work performed (services rendered) - is issued in the case of placing an organization of advertising in the media;
• an advance report - expenses related to the sale of products and paid through accountable persons;
• Investment overhead - decorated material valuesused in the process of selling products;
• Depreciation statement - by fixed assets used in the process of selling products;
• wage accrual statement - is issued to reflect the cost of remuneration of workers employed in the process of selling products;
• The act of services rendered is drawn up for the cost of services for the delivery of sold products, etc.

To account for the costs of selling products (works, services), the account plan provides for account 44 "Sale expenses". In this account, organizations carrying out industrial and other production activities can be reflected, in particular, the following expenses: to raise and package products in finished product warehouses; on the delivery of products to the station (pier) of departure, loading in cars, vessels, cars and other vehicles; Commission fees (deductions) paid to sales and other intermediary organizations; on the content of premises for storing products in places of its sale and remuneration of sellers in organizations engaged in agricultural production; on advertising; for executive expenses; Other similar costs.

Organizations engaged trading activities, reflect on account 44 "Sale expenses" all costs associated with the conduct of this activity (with the exception of the value of the goods sold). The following costs may be included in the specified costs:

• for the transport of goods;
• remuneration of employees of the organization;
• Rent. production premises and warehouses;
• the content of buildings, structures, premises and inventory used in the main activity;
• storage and part-time of goods;
• advertising;
• Executive expenses;
• travel expenses;
• depreciation of fixed assets and intangible assets;
• the acquisition of heat and electricity;
• Payment for security services.

In organizations, harvesting and processing agricultural products (beets, milk, wool, cotton, leather raw materials, flax, cattle, bird, etc.), on account 44 "Sale expenses" can be reflected in general preparation; expenses for the maintenance of procurement and reception points; For the maintenance of livestock and birds in the bases and in the reception items.

At the debit of account 44 "Sale expenses" accumulates the sums of the costs of the sale of output (works, services) accumulated. These amounts are written off in whole or in part in the debit of account 90 "Sales" (Fig. 5.2).

The cost of selling manufacturing organizations is subject to debiting on account 90 "Sales" completely. The exceptions are the costs of packaging and transportation that are subject to distribution between the types of shipped products based on the indicators chosen by the industry itself (weight, volume of this product, etc.).

Such a distribution is due to the fact that not all products shipped by buyers will be considered realized. It depends on the transition conditions of the property defined in the contract. For example, the transition of ownership of goods can be carried out according to the contract only with the final calculation for shipped products. In this case, the magnitude specified expenses (on packaging and transportation) is subject to the distribution between the products implemented and shipped, which has not yet passed the ownership of the buyer.

If there are no contracts for the sale of products with the moment of transition of the right of ownership, rather than when transferring products to the buyer (or transportation organization), then the cost of sale is debited on account 90 "Sales" fully. However, in this case, in analytical accounting, it is necessary to formulate the principle of distribution of such costs for the formation complete cost realized products (works, services) in the context of its species (orders) with reflection in accounting policies Organizations.

Accounting costs related to the sale of products (works, services) should be organized by type of activity (production, wholesale, retail, catering, blanks), by types and costs of costs. The list of costs is established by the organization independently and enshrines in its accounting policy.

Analytical accounting of commercial expenses is conducted on the basis of primary accounting documents in the statement of commercial expenses in the context of costs established in the organization.

Consider the procedure for accounting for commercial expenses on the example.

Example.

The organization of XXX is engaged in the production of finished products. At the beginning of the reporting period, the number of products shipped to which the ownership of buyers has not passed, amounted to 200 units. The amount of commercial expenses, not written off at the beginning of the reporting period, amounted to 38,000 rubles. (without VAT).

Fig. 5.2.

During the reporting period, 1100 units have shipped. finished products. Of these, the right of ownership has passed to buyers for 940 units. Per reporting period The amount of commercial expenses amounted to 142,600 rubles. (including VAT - 21 752 rubles.). When they are reflected in accounting in the organization records were made:

Debit accounts 44 "Sale expenses" Credit account 60 "Calculations with suppliers and contractors"- 120 848 rub. (142 600 rubles. - 21 752 rubles.) - Commercial expenses are taken into account;

Debit account 19 "Value Added Tax on Acquired Values» Credit account 60 "Calculations with suppliers and contractors" - 21 752 rub. - reflected VAT for commercial expenses;

Debit account 68 "Calculations for taxes and fees" Credit account 19 "Value Added Tax on Acquired Values» - 21 752 rub. Adopted to deduct VAT for commercial expenses.

In the organization's accounting policy, it is enshrined that commercial expenses are debited on account 90 "Sales" based on the amount of products realized. The coefficient of commercial expenses related to the products implemented will be:

940/(200 + 1100) = 0,723.

Then the amount of commercial expenses to be debited will be:

(38 000 rub. + 120 848 rub.) X 0,723 \u003d 114 847 rub.

Write-off this amount of commercial expenses should be issued by the record:

Debit account 90 "Sales", subaccount 2 "Cost of sales" Credit account 44 "Sale expenses" - 114 847 rub.

The amount of commercial expenses not written off at the end of the month will be:

38 000 rub. + 120 848 rub. - 114 847 rub. \u003d 44 001 rub.

The amounts of commercial expenses written off during the reporting period in the debit of account 90 "Sales" are reflected in the report on financial results on the line "Commercial expenses". The balance of commercial expenses, not written off at the end of the reporting period and is a balance debit in account of 44 "Sale expenses", to be reflected in the composition current assets Organizations in the second section accounting balance on the line "stocks".

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Sale expenses: details for accountant

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• Accounting of goods in the pharmacy

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Operations for the reflection of additional costs for the sale of goods occupy an important place in the accounting of enterprises of the trading industry. We will talk about the composition of such expenses and the peculiarities of their accounting in our article.

Sale expenses include the costs that the organization bears directly on the purchase of goods, as well as the costs associated with the procedure for its implementation (the so-called circulation costs). According to the PBU and the Tax Code of the Russian Federation, the additional cost of sale may include:

• costs for renting premises (shop, warehouse, trading point);
• payment of labor to employees who are engaged in (sellers, movers);
• (delivery of goods from the supplier and to the buyer);
• the cost of maintaining trade inventory and equipment;
• costs of storage of goods;
• representative, managerial and other expenses associated with.

It should be noted that the shipping costs for the delivery of goods from the supplier can be included in the cost of goods and are reflected in the account 41.

Accounting for additional costs

To reflect summarizable information on additional costs associated with the sale of goods, use an account 44.

Consider wiring on reflecting:

Finalization costs and packaging

LLC "merchant" is engaged in the sale of food products. 02. .2015 LLC "merchant" bought a batch of flour at a price of 484 500 rubles. The flour passed on the Warehouse LLC in bags in bags of 50 kg, after which it was packaged in a package of 1 kg in order to further realize in retail. The cost of filling packaging, which was previously purchased by LLC VETER, amounted to 7,480 rubles. Other packaging costs and packaging flour amounted to 12,300 rubles.

In the account of LLC "merchant" such postings were made:

Shipping costs

LLC "Farmer" is engaged in the wholesale sale of dairy products. According to the results of November 2015, revenue from sales amounted to 1,314,500 rubles. without VAT. As of 30.2015 Includes unrealized goods in the amount of 543,000 rubles.

The balance of the cost of delivery of goods at the beginning of the month is 24,000 rubles., During November 2015, 53,000 rubles spent.

To determine the amount of expenses incurred for delivery in November 2015, the company "Farmer" LLC made the following calculations:

1. The average percentage of shipping costs amounted to 5.86% (24,000 rubles. + 53 000 rubles.) / (1 314 500 rubles. + 543 000 rub.) * 100%.
2. The amount of shipping costs, which falls on unrealized goods - 31 820 rubles. (543 000 rub. * 5.86%).
3. The amount of transportation costs included in the cost of realized products is 45,160 rubles. (24 000 rub. + 53 000 rub. - 31 820 rub.)

Accountant LLC "Farmer" wrote off the amount of transportation costs to such a wiring:

Write off spending when selling goods

At the end of December 2015, Textiles Plus LLC implemented products worth 1,412,000 rubles, VAT 215 390 rubles. The cost of goods sold - 945,000 rubles. When implementing the goods "Textile Plus" LLC suffered additional costs for the sale (storage of fabrics, salary sellers) in the amount