Second-type transport costs are directly related to the implementation. Since these costs do not affect the cost of purchasing goods, on account 41 they are not reflected. Expenses for the delivery of goods from the buyer's organization warehouse to other organizations or citizens, consider in account 44 (instructions for account plan).
Accounting: Reflection of expenses
During the reporting period, the costs that accounting policies They are included in the cost of sale, accumulate by the debit of account 44. At the same time, the following wiring is possible:
Debit 44 Credit 02
- accrued depreciation on fixed assets;
Debit 44 Credit 05
- depreciation on intangible assets;
Debit 44 Credit 10
- written off materials;
Debit 44 Credit 60 (76)
- accounts were received for services (security of objects, rental, utility payments, etc.);
Debit 44 Credit 70
- the salary of the organization employees is calculated;
Debit 44 Credit 69
- accrued contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases;
Debit 44 Credit 71
- written off travel, representative expenses;
Debit 44 Credit 97
- Credited costs that were previously taken into account as part of the expenditure of future periods.
Depending on the specific maintenance of expenses, other entries are also possible.
Accounting: write-off at the cost
At the end of the reporting period (month) the amount of expenses for the sale of goods accumulated on account 44, write in the debit of subaccount 90-2 "Cost of sales":
Debit 90-2 credit 44
- Celebrated expenses for the cost of sales.
Such an order is provided for by the instructions for the account plan.
The cost of selling goods can be written off at the cost in two ways:
Fully in the reporting period (month) in which they were incurred;
Partially with the distribution between goods implemented in the reporting period, and their residue.
This is described in the instructions for the account plan.
The second option to write off cost allows you to more evenly form the cost of sales. Therefore, it is recommended by commercial organizations with a seasonal nature of activity.
Situation: How to reflect in accounting costs for packaging and packaging of goods in a trading organization?
Reflect the costs associated with packaging and packaging, in two ways:
On account 41 "Goods";
On account 44 "Sale expenses."
The selected option will secureaccounting policies for accounting purposes .
In the first case, the costs of packaging and packaging are included in the cost of goods as costs of bringing them to a state in which they are suitable for use. Since such expenses arise after the goods were credited, their value reflected in the account 41 during admission is changing. This is not contrary to accounting legislation (paragraph 6 of PBU 5/01), but with this approach between accounting and tax account There will be temporary differences. The fact is that to calculate the income tax, the costs of packaging and packaging are indirect. When calculating the tax base, they are fully recognized in the reporting period in which the organization committed them (paragraph 3 of Art. 320 Tax Code of the Russian Federation). In accounting costs, accountable on account 41 are written off as the goods are implemented (instructions for account plan). Consequently, the accountant must calculate and reflect pending tax obligation (p. 15 PBU 18/02).
In the second embodiment, the costs of packaging and packaging in the cost of goods are not included, and are written off as the cost of the preparation of goods. In this way, only those organizations that are engaged in trade can be used (including along with other activities) (p. 13 of PBU 5/01). In this case, temporary differences will not arise, because both in tax, and accounting, the costs of packaging and packaging will be charged completely in the current reporting period (and not as the goods are implemented) (instructions for accounts plan and para. 2 Article 320 of the Tax Code of the Russian Federation ).
An example of reflecting the cost of bringing goods to a state suitable for consumption through 44 "Sale expenses"
LLC "Trading Firm" Hermes "" bought a batch of sugar sand, packed in bags of 50 kg. Party cost - 500,000 rubles. (excluding VAT). Before selling sugar sand in retail, the organization packages it into polyethylene packs of 1 kg. For these purposes, "Hermes" purchased packaging bags on total 8000 rub. (excluding VAT). Other expenses for packaging and packaging of sugar amounted to 10,000 rubles.
For accounting for the package to the account 41 "Goods", the subaccount "Tara under the goods and empty" (41-3) is open, for accounting of goods - subaccount "Goods in warehouses" (41-1).
The following entries are made in accounting the organization:
Debit 41-1 Credit 60
- 500 000 rub. - credited sugar sand;
Debit 41-3 Credit 60
- 8000 rubles. - Polyethylene packages for packaging sugar are credited;
Debit 44 Credit 41-3
- 8000 rubles. - the cost of packages spent on packaging is written off;
Debit 44 Credit 70 (69, 76 ...)
- 10 000 rubles. - Wrong expenses associated with packaging and sugar sand packaging.
For organizations that have the right to maintain accounting in a simplified form, is providedspecial income accounting (Part 4, 5, Art. 6 of the Law of December 6, 2011 No. 402-ФЗ).
Accounting: distribution of transportation costs
Typically, trade organizations distribute only the cost of delivering goods from the supplier to its warehouse. This is explained by the desire to bring together accounting and tax accounting. The fact is that in tax accounting the cost of acquiring goods and costs for their delivery to its warehouse (if they are not included in the cost of purchasing goods) refer to direct costs (i.e., to the expenditures to be distributed) (Article 320 of the Tax Code of the Russian Federation ). Consequently, if in accounting such fare Do not distribute (or distribute other sales costs), there will be temporary differences (paragraph 8 of PBU 18/02).
To bring accounting and tax accounting, distribute transportation costs follows the method specified in Article 320 Tax Code RF.
1. Determine the average percentage of transportation costs relating to the residue of unrealized goods at the end of the month:
| The average percentage of transportation costs relating to the balance of non-implemented goods at the end of the month | = | Transportation costs related to the balance of non-implemented goods at the beginning of the month | + | Transportation costs carried out in the current month | : | The cost of acquiring goods implemented in the current month | + | The cost of acquiring goods not implemented at the end of the month | × | 100% |
2. Determine the sum of transportation costs related to the residue of unrealized goods at the end of the month:
3. Determine the amount of transportation costs that can be taken into account in expenditures in the current month:
Since this method is obligatory only to calculate income tax, its application should be consolidated in accounting policies for accounting purposes. At the same time, it is advisable to open an additional subaccount "Expenses for the delivery of goods from suppliers."
An example of reflection in accounting costs for the delivery of goods from the supplier to the buyer's organization. Shipping costs are not included in the cost of purchasing goods
LLC "Trading Firm" Hermes "" wholesale trade. In February, revenues from the sale of goods amounted to 1,200,000 rubles. (excluding VAT). The cost of non-implemented goods at the end of February is 450,000 rubles. According to the "Hermes" accounting policy, the cost of delivering goods from suppliers in accounting and tax accounting is distributed equally. For accounting for these expenses, subaccount "Expenses for the delivery of goods from suppliers", open to the account 44.
As of February 1, the remainder of the cost of delivery of goods is 20,000 rubles. During February, "Hermes" spent 50,000 rubles for delivery of goods.
The average percentage of transportation costs for February is:
(20 000 rubles. + 50 000 rubles.): (1 200 000 rub. + 450 000 rub.) × 100% \u003d 4.242%.
The amount of transportation costs relating to the balance of non-implemented goods at the end of the month is equal to:
450,000 rubles. × 4.242% \u003d 19 089 rub.
The amount of transportation costs that can be included in the cost of sales in February is:
20 000 rubles. + 50,000 rubles. - 19 089 rub. \u003d 50 911 rub.
Debit 90-2 credit 44 subaccount "Expenses for the delivery of goods from suppliers"
- 50 911 rub. - Split transportation costs for February.
Situation: How to write off the balance of unallocated costs for the delivery of goods from suppliers due to changes in accounting policies for accounting purposes? Since the new year, the organization does not distribute transportation costs, and includes them in the cost of purchasing goods.
The balance of retaliated transportation costs reflected in the account 44 "Sale expenses" can be written off in the same way as provided in former accounting policies.
With this approach, the residue of transport expenditures is written off as the goods purchased during the period of the previous accounting policies. To do this, the account 41 "goods" should open a separate subaccount and transfer the cost of unrealized goods to it:
Debit 41 subaccount "Goods acquired during the period of the previous accounting policy" Credit 41
- reflects the cost of goods purchased before moving to new accounting policies.
As these goods are implemented, do the following wiring:
Debit 90-2 Credit 41 subaccount "Goods purchased during the period of the previous accounting policy"
- written off the cost of goods acquired before moving to new accounting policies;
Debit 90-2 credit 44
- Wrong expenses for the delivery of goods purchased before moving to new accounting policies.
For accounting of goods that the organization acquires after the transition to a new accounting policy, a separate subaccount should also be discovered. The cost of goods on it will be reflected in mind the cost of delivery. When charging goods, make wiring:
Debit 41 subaccount "Goods purchased during the period of the new accounting policy" Credit 60
- reflects the cost of goods acquired after the transition to a new accounting policy.
When goods purchased before moving to a new accounting policy, and the residue of transportation costs will be written off, additional subaccounts open to the account 41, close.
Such an order follows from the instructions for the account plan (account 41, 44 and 90).
In addition, accounting legislation does not prohibit billing off the entire balance of the account at the same time during the transition to a new accounting policy. If the organization takes such a decision, then the final turnover of December, the amount of unallocated transportation costs is written off into the debit of subaccount 90-2 "Cost of sales".
If the change in accounting policies significantly affects the financial position, movement money or financial results of the organization, it is necessary to recalculate the indicators accounting reporting (p. 15 PBU 1/2008). As a rule, the change in the method of taking into account the cost of delivering goods of significant influence on these indicators does not. Therefore, in the situation under consideration, it can be recalculated. Nevertheless, the criterion of materiality is evaluating, and if the organization considers that changes in accounting policies significantly influenced financial results, the cost of the balance of goods reflected in the financial statements less traffic costs will need to be counted .
Account 44 "Sale expenses" is intended to summarize information on expenses related to selling products, goods, works and services.In organizations carrying out industrial and other production activities, in the account of 44 "Sale expenses" can be reflected, in particular, the following costs: to raise and package products in warehouses finished products; on the delivery of products to the station (pier) of departure, loading in wagons, ships, cars and others vehicles; Commission fees (deductions) paid to sales and other intermediary organizations; on the content of premises for storage products
in places of its sale and remuneration of sellers in organizations engaged in agricultural production; on advertising; for executive expenses; Other similar costs.
In the organizations engaged in trading activities, on account 44 "Sale expenses" can be reflected, in particular, the following expenses (circulation costs): for the transport of goods; on labor payment; for rent; on the maintenance of buildings, structures, premises and inventory; on the storage and part-time of the goods; on advertising; for executive expenses; Other similar costs.
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 particular, the following costs: operating expenses ; general preparation; on the maintenance of procurement and reception points; For the maintenance of livestock and birds in the bases and in the reception items.
According to the debit of account 44 "Sale expenses" accumulates the amount of costs made by the organization of expenditures related to selling products, goods, works and services. These amounts are debited completely or partially into the debit of account 90 "Sales". With partial write-off, subject to distribution:
in organizations carrying out industrial and other production activities - costs for packaging and transportation (between individual types of products shipped monthly based on their weight, volume, production cost or other relevant indicators);
in organizations carrying out trade and other mediation activities - transportation costs (between the goods sold and the remnant of goods at the end of each month);
in organizations that produce and process agricultural products - in debt of accounts 15 "Preparation and acquisition material values"(Expenditures on the harvesting of agricultural raw materials) and (or) 11" animals on growing and fattening "(costs of billet and birds).
All other expenses related to selling products, goods, works, services, monthly relate to the cost of sold products (goods, works, services).
Analytical accounting on account 44 "Sale expenses" is conducted by types and items of expenses.
The traditional name of the account 44 "Sale expenses" - "circulation costs." Previously, it was used only in trade. The new name allows him to interpret how to account for the costs that can be sold, but the compilers mean costs associated with the sale of goods.
The idea of \u200b\u200brenaming has some reasons, since now this account is intended for all organizations (not only trade), which sell values \u200b\u200band in connection with this are certain expenses.
New in the Account Chart 44 "Sale expenses" is an indication that it summarizes the costs associated with the sale of not only products and goods, but also works and services.
The nature of the account is complex. Different commentators are related to accounts:
1) Operational, for expenses cannot be inventory, it is temporarily allocated to certain current costs so that the administration is easier to control them. In fact, everything that is taken into account on this account must be reflected in the debit of account 90 "Sales", which, by the way, is transferred to the amounts produced during the reporting period;
2) the result, because on this account, the costs affecting the most directly on the financial result of the enterprise are concentrated;
3) material, as the expenses that are directly related to commodity reserves are recorded on this account, and the account, by definition, should have a balance that characterizes the costs of appeal to the balance of goods.
Note that all these characteristics are correct.
Regardless of the interpretations, the account according to its name has only debit speeds, but in practice there are often credit.
This applies to the cases when the organization pays someone's expenses (for someone).
For example, in the same building there are two organizations, and the heating invoice comes only to one organization (trade). She pays him completely, and accordingly, her accountant debit accounts 44 "Sale expenses" for the entire amount. In the future, the accountant determines the share that belongs to another organization, and on this amount debits the account 76 "Calculations with different debtors and creditors" and credits the account 44 "Sale expenses". So the loan turnover appears by this account. Account 44 "Sale expenses"
credit on paid accounts of suppliers for the delivery of goods in cases where delivery (under the contract) is made at the expense of the supplier. The buyer pays the browse, and then places the supplier's account, which should compensate these costs. It should be more correct to read the record not on the credit account 44 "Sale expenses", and the reversal entry on the debit of the same account. The fact is that the nature of the account does not allow credit turns (Expenditures are always shown on the debit), and, therefore, the records should look like this:
Dt sch. 76 "Calculations with different debtors and creditors", or Dt sch. 60 "Calculations with suppliers and contractors", or Dt sch. 44 "Sale expenses" (storage record). Analytical accounting of expenditures is carried out on the nomenclature of the main costs given in the official commentary for organizations:
a) carrying out industrial and other production activities;
b) carrying out trading activities;
c) pricing and processing agricultural products.
The issue of building a value nomenclature is entirely in the competence of the administration of the enterprise.
The costs concentrated in the account 44 "Sale expenses" include both sold goods and goods in stock. At the end of the reporting period, it usually makes calculation of the amount of expenses for the sale falling on the balance of goods. It remains on account 44 "Sale expenses" (this is the material part of the account). The remaining amount is written off from credit account 44 "Sale expenses" in the debit of account 90 "Sales". However, in paragraph 9 of PBU 10/99 it is indicated that "commercial ... Sources can be recognized in the cost of sold goods ... completely in the reporting year of their recognition ...". This means that commercial organizations in the formation of accounting policies have the right to independently decide whether or not to calculate the costs of accessing the balance of goods for purposes accounting. Organizations that make up this calculation should take into account only transportation costs. This was first noted in paragraph 27 Methodical recommendations On the procedure for the formation of indicators of the accounting reporting of the Organization, approved by the Order of the Ministry of Finance of the Russian Federation of 28.06.2000 No. 60N. The same is reflected in the explanations to the account 44 "Sale expenses" of the new instructions for the application of the accounts plan.
For the purpose of taxation of profits Art. 320 Tax Code of the Russian Federation divisions all expenses for trading operations on straight and indirect. The expenses include the cost of delivering goods to the buyer's warehouse (transportation costs) in case they are not included in the price of goods. All other expenses are recognized as indirect, and they in full reduce the income from the sale of goods.
Direct costs are distributed among the goods implemented and the balance of goods at the end of the month (the methodology for the calculation of the costs of circulation to the balance of goods is given in Art. 320 Tax Code of the Russian Federation). The tax base It is reduced only by the amount of transportation costs per implemented goods.
"Sale expenses"
All costs associated with the sale of goods, performance of work and the provision of services are recorded in accounting through "sales costs" - account 44 according to the plan of Buchhatov, approved by the order of the Ministry of Finance No. 94n from 31.10.2000.
Thus, 44 accounting account (for teapots) can be defined as a position in the plan, which is designed to record operating data on the costs arising in the process of selling goods, works, services (labor).
In order to deal with "sales costs" what account is active or passive, you need to consider what is reflected on his debit and credit. The debit of costs are carried out, and the loan is retired.
Account 44 accounting
This means that the sch. 44 - active. It is also synthetic and analytical. The subaccount to the account 44 opens depending on the specifics of the activity and industry affiliation of the organization, which must be fixed in accounting policies. Analytics is conducted by types and articles of costs, which also depend on the type of activity of the enterprise.
What is taken into account on 44 accounts from institutions directly related to industry and production process? For non-trade enterprises, the following types of costs are distinguished:
- packaging of manufactured products;
- costs for loading, transportation and delivery;
- maintenance of premises intended for storage of goods until the moment of sale;
- fees and commission payments;
- advertising and representative costs.
For organizations that are engaged in trade, such costs may submit:
- salary of workers;
- rent;
- transportation of products;
- content and storage of products;
- representative and promotional costs.
Typical wiring and subaccount
44 sch. It is included in the fourth section of the PS - "Finished products and goods". An accountant can create two subaccounts in its accounting system:
- 44.1 "Commercial expenses" - for accounting spending, directly related to the implementation of labor;
- 44.2 "Cost of circulation" - to reflect enterprises catering and trade organizations.
Also allocate score 44.01 for commercial institutions and 44.02 - for industrial enterprises.
Typical wiring to basic operations will be present in the table:
How to close 44 account
Closing the sch. 44 is made every month. Where 44 account is written off, illustrates the following accounting record:
Dt 90.7 Kt 44.
Each organization must consolidate in accounting policies a methodology for accounting and writing off the cost of realization of labor.
Many professionals have a question why 44 counts are not closed. This may be due to the fact that the reporting date is recorded incomplete sale of goods, that is, the amount is closed partially due to the availability of products in stock.
In such situations, it is necessary to distribute transport costs directly proportional to the volume of products sold. The balance is the value that is the balance of the product will not be closed, but will be postponed to the beginning of the next reporting period (month).
For those institutions that carry out the production process, transport costs and packaging spending are distributed by types of shipped products.
If the balance of the balance is not closed, the account 44 (Dt 44.01 Kt 84.01) is not closed, then, most likely, the methods of identifying direct spending are not filled in the accounting system. The remains formed by the sch. 44, for the most part, refer to direct transport costs and are not reset.
- 6000 rubles.
Postings of 44 accounts - expenditures for implementation
- Celebrated commercial expenses.
In the reporting year, "Passive" sold the products manufactured not completely. However, in accordance with accounting policies To write off the debit of subaccount 90-2 follows the entire amount of commercial expenses per year.
On line 2210 "Commercial expenses" of a report on financial results for the reporting year, an accountant will reflect the amount of expenses in the amount of 30,000 rubles. Per last year The amount of commercial spending on this line of the report should be reduced in the amount of 6000 rubles.
How to take into account commercial expenses trading firms
If you have a trading company, then on line 2210 "Commercial expenses" need to reflect the costs written off in the debit of account 90 subaccount 2 "Cost of sales" from the credit of account 44 "Sale expenses".
On account 44 in trading firms take into account all costs related to the maintenance of common activities:
- wages of administrative and management personnel and sellers;
- expenses for lease of office premises and warehouses;
- payment of security services;
- representative expenses, etc.
In addition, trading firms can reflect on account 44 transport costs associated with the acquisition of goods.
Formation of expenses
In the formation of commercial expenses, records of the trading company are recorded:
Debit 44 Credit 10
- written off materials on the packaging of goods;
Debit 44 Credit 41 subaccount "Tara under the goods and empty"
- Reflects vacation (consumption) of containers;
Debit 44 Credit 02 (05, 60, 76 ...)
- Accounts are taken into account trade activities (depreciation, marketing expenses, advertising, remuneration to mediation organizations, etc.);
Debit 44 Credit 70
- accrued salary to employees of a trading company;
Debit 44 Credit 69
- Considered contributions to the FFR, FSS, FFOMs and the contribution for insurance against accidents and caregings from the salaries of workers.
Example
CJSC "Active" is engaged in trade. In the reporting year, the employees of the company accrued a salary in the amount of 300,000 rubles.
In the same year, the organization conducted an advertising campaign. The costs of it amounted to 70,800 rubles. (including VAT - 10,800 rubles). The "asset" pays contributions to insurance against accidents at the production and occupational diseases at a rate of 0.2%, and contributions to the FIU, FSS and FFOMS - at a rate of 30%. Accountant "Asset" made wiring:
Debit 44 Credit 70
- 300 000 rubles. - the salary is credited to employees of the sales department of finished products;
Debit 44 Credit 69
- 600 rubles. (300 000 rubles. × 0.2%) - accrued contribution to insurance against industrial accidents and tradeboles;
Debit 44 Credit 69
- 90 000 rubles. (300,000 rubles. × 30%) - contributions to the FFR, FSS and FFOMS are credited;
Debit 44 credit 60
- 60 000 rubles. (70 800 - 10 800) - reflects the costs of conducting an advertising campaign;
Publication date: 2015-11-01; Read: 181 | Violation of copyright page
For each information in accounting, there is your accounting account. Commercial expenses also have their account. If we look into the bill plan and try to search for this account, I recommend looking for the name "Sale expenses". What this is due to what he stores and how it works, we will learn from this article.
If you have looked into the bill plan, then the accounting account under the code "44". It is called "Ratings for sale" and contains subaccount and subconto. See what 44 accounts in 1C programs look like.
Account 44 - 1C Accounting 7.7
Account 44 - 1C Accounting 8
The main purpose of the accounting account of commercial expenses is to collect expenses that the enterprise carries to sell their goods, works, products and services. Pay attention to the account characteristics.
Account 44 sales costs
See, 44 account is an active account. This means that the collection / accumulation of information will go to the debit of this account. So, as an option, the account 44 looks like a trade organization. Look also on articles What commercial expenses include.
Example Wavy 44 accounts in the trade organization
Thanks to subconto on 44 accounts, we can point out in our work specific articles Commercial expenses. In our example, not so many articles. But those that are - reflect the "basic articles of commercial expenses" available at the trading enterprise. Many names of articles are hidden under the term "other expenses". For example, I will single out the rental, utility payments.
In 44 accounts "selling expenses" we see at least 2 subaccounts in terms of accounts:
- 44.1 - "Cost of treatment in organizations engaged in trading activities"
- 44.2 - "Commercial expenses in organizations carrying out industrial and other production activities"
First subaccount Used for trading organizations. Moreover, it is 44 that the account is the main account of expenses in commercial organizations. All major activity of trade infractions are to sell goods. 44 Account - fully their account.
Second subaccountAs can be seen from the name, applied to production organizations. By the way, the type of activity, the performance of work is also a production activity. In terms of production, the main costs of the production of products are taken into account by 20.25.26, and the costs of selling ready-made products will go to 44 accounts.
The bill of commercial resources is not only going ...
Account 44 Commercial expenses, he also sell costs, is designed not only to collect expenses. This account participates in the formula financial results. He is designed to reduce the income of the company. How else? After all, the company carries costs. Therefore, in the regulatory procedure "Closing the month", the following happens: All accumulated sales costs go from 44 accounts to 90 accounts, thereby reducing the income of the firms collected in the 90 account. Such a phenomenon is called closing 44 accounts. Under certain circumstances, 44 account closes at zero: the final balances in the account are zero.
However, there are cases where commercial expenses include articles for which amounts cannot be completely transferred to 90 accounts. For such articles there is a hindrance and they cannot be completely closed: the final balance will not be zero. The interference includes situations on certain accounting accounts, which, according to the law, do not allow to transfer all expenses on certain articles with 44 accounts by 90. What is the names of articles of commercial expenses and situations on other accounting accounts, we will talk in other articles.
In conclusion, I want to say that the use of 44 accounts when working with commercial expenses is very simple. The most important task is to solve correctly 1) what kind of service we buy in relation to our type of activity. for example: If we produce or carry out work, then we think: "the company incurred by the company helps ready to prepare for sale or sell it?" If we trade, then here at all without options, at once 44 counts. b) For what purpose we use the resource of the company. You can learn more about the list of commercial expenses in the article What basic commercial expenses include enterprises. See you in the following articles.
Account 44 in accounting: wiring, subaccount and examples for teapots
44 "Sale expenses" are widely used by trade and manufacturing enterprises for collecting information on spent money for the sale of goods, works, services.
44 Accounting account is a generalization of received information about the costs needed to sell the company's products. It can be applied both by trading firms and manufacturing organizations, depending on the scope of the account plan, the following main subaccounts are provided:
- 44.01 - Displays information on the costs associated with the realization of goods in enterprises employed in the field of trade. There may contain information:
Fare;
Settlements with employees on wage;
Costs for ensuring storage warehouses, economic equipment, buildings
Depreciation charges for equipment and NMA, etc.
Thus, entities of entrepreneurship engaged in trading activities have the right to use sch.44 to display all the costs of funds at the enterprise relating to the main activity (with the exception of non-dealerization costs).
- 44.02 - Collection of commercial expenses industrial enterprisesdirectly related to selling products or works, namely:
Additional costs for packaging finished products;
Transportation costs for moving and shipment of products;
Additional charges by intermediary firms;
Account 44 in accounting is active, that is, the debit is gathering and summarizing information about the costs of the costs directly related to the sale of products. When closing the month, the amount accumulated on the account is debited to the cost of realized products in Dt 90 "Sales".
Transport costs displayed on sch.44 are subject to mandatory separation monthly:
- Industrial companies - costs are distributed between the nomenclature units of shipped goods every month, based on weight, volume or other characteristics;
- Trade firms - the distribution between the products sold and the remnant of goods in warehouses at the end of the reporting period.
Analytical monitoring
Analysis of cash spending on the sale of goods, works, services is carried out on targeted costs, therefore, the costs of the costs of articles are necessary - settlements of employees, transport costs, depreciation etc.
Legislative regulation
Use sch. 44 To summarize information on the expenditure of funds for the sale of goods, works, services in commercial or industrial companies, is carried out in accordance with the current accounts, approved by the order of the Ministry of Finance of 31.10.2000 No. 94, PBU 10/99 "Incomes and Expenditures of the Organization" and other regulatory documents.
Main Economic Operations, Postings on them
- Calculations with personnel employed in trade by pay
DT44 kt70 - wages
DT44 KT69 - Insurance Contributions
- Accrual of depreciation for equipment used for trading purposes
- Advertising costs, payments to mediation firms
- Dispatch materials intended for product sale
- Accounting costs for the organization of goods
- Write-off costs for the sale related to the revealed shortcomings
- Closing the month, the inclusion of costs in the cost
Natalia Vasilyeva, 2017-02-13
Questions and answers on the topic
On the material is not yet asked any question, you have the opportunity to do it first.
Reference materials on the topic
Account 44 - Wiring
Account 44 "Sale expenses"
Account 44 "Sale expenses" is intended to summarize information on expenses related to selling products, goods, works and services.
In organizations carrying out industrial and other production activities, in the account of 44 "costs for sale" can be reflected, in particular, the following costs: 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.
In organizations engaged in trading activities, on account 44 "sales costs" can be reflected, in particular, the following costs (costs of circulation): for the transportation of goods; on labor payment; for rent; on the maintenance of buildings, structures, premises and inventory; on the storage and part-time of the goods; on advertising; for executive expenses; Other similar costs.
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 particular, the following costs: other expenses ; general preparation; on 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 amount of costs made by the organization related to selling products, goods, works and services. These amounts are written off in whole or in part in the debit of account 90 "Sales". With partial write-off, subject to distribution:
- in organizations carrying out industrial and other production activities - costs for packaging and transportation (between certain types of shipped products monthly based on their weight, volume, production cost or other relevant indicators);
- in organizations carrying out trade and other mediation activities - transportation costs (between the goods sold and the remnant of goods at the end of each month);
- in organizations that combine and process agricultural products, in debt of accounts 15 "Production and acquisition of material values" (expenses on the harvesting of agricultural raw materials) and (or) 11 "animals on growing and fattening" (costs of billet and birds).
All other expenses related to selling products, goods, works, services, monthly relate to the cost of sold products (goods, works, services).
Analytical account The account of 44 "sales costs" is conducted by types and items of expenses.
Account 44 "Sale expenses" corresponds to the following account accounts:
by Debet.
- 02 "Depreciation of fixed assets"
- 04 "Intangible assets"
- 05 "Depreciation intangible assets"
- 10 "Materials"
- 16 "Deviation in the value of material values"
- 19 "Value Added Tax on Acquired Values"
- 23 "Auxiliary Production"
- 29 "Serving production and farm "
- 41 "Goods"
- 42 "Trading margin"
- 43 "Finished Products"
- 60 "Calculations with suppliers and contractors"
- 68 "Calculations for taxes and fees"
- 69 "Calculations for social Insurance and provision "
- 70 "Calculations with staff on wage"
- 71 "Calculations with accountable persons"
- 96 "Reserves of upcoming expenses"
- 97 "Expenses of future periods"
on credit
- 10 "Materials"
- 11 "Animals on growing and fattening"
- 15 "Preparation and acquisition of material values"
- 45 "Goods shipped"
- 76 "Calculations with different debtors and creditors"
- 79 "Intra-farm calculations"
- 90 "Sales"
- 94 "shortage and loss of damage to values"
- 99 "Profit and losses"
Account 44 in accounting is collective, it reflects all current costs of selling goods or services that include many articles of appropriate costs. The account is used primarily trade organizations, but it is often used to reflect the expenditures for the sale of goods by manufacturing and other enterprises.
Account Characteristics
To properly compose wiring, you need to know exactly: account 44 in accounting active or passive? The account is active, synthetic and collective. The latter means that the residue at the end of the period is written off to another account. For the entire month in the debit of account 44, the expenses of the enterprise on the sale of goods that are reflected in the accounts of the financial result are recorded.
Debit Balance B. accounting balance (Art. "Incomplete Production") is indicated only if reporting period Goods were not fully implemented.
Analytical accounting accounts
Many expenses associated with the sale of goods are written off at account 44 in accounting. Subaccounts used for detailed information reflection:
- 44.1 - it opens to collect information about commercial expenses, which are directly related to the process of implementing goods or services;
- 44.2 - It is created to take into account the costs of the implementation process, i.e. on deduction wages, social payments, depreciation costs and other expenses;
- 44.3 - takes into account the amount responsible for the cost price (when using a partial write-off method).
In addition to the first level analytical accounts, second-level subaccounts can be used. Apply them for more detailed reflection of expenses for certain cost items, it may be accounting accounts:
- transportation costs;
- salary costs;
- tax payments and social deductions;
- depreciation deductions;
- executive and other expenses.
Account 44 In accounting, it has a different gradation of classifying costs depending on the direction of the company's activities.
Usage Account 44 Trade Organizations
For a company engaged in the implementation of goods, works or services, account 44 is the main method of accounting for sale costs. Commercial costs are collected here, as well as product costs.
Account 44 in accounting in the provision of services or trade activities of the enterprise can reflect the expenses of a managerial nature, if this is the only direction of financial activities.
Application of account 44 in production
Sch. "Sale expenses" reflects information on the following types of costs in manufacturing plants:
- Tara and packaging of products in the warehouse of finished products.
- Transport services for the delivery of goods.
- Charges for commissions for sales.
- Advertising costs.
- Storage, sorting and other expenses for the sale of goods.
It is assumed that all expenses directly related to the production process are taken into account on account 44. The remaining costs of the production process are reflected in the accounts III section typical Plan accounts.
| DT | Kt. | |
| 44 | 10 | Considered the amount of consumption of materials on packaging of finished products |
| 44 | 23 | Written off the sum of the costs of auxiliary production for the manufacture of containers |
| 44 | 60 | Payment by payment is accepted by intermediary transport services |
| 44 | 70 | Credited the amount of payment for the work of product packaggers in stock |
| 44 | 69 | Mandatory payments to the payroll budget are listed. |
| 90 | 44 | Write-off (partial or full) commercial costs for product sales process |
Account 44 in the accounting of agricultural enterprises
Organizations engaged in product preparation and processing agriculture, Apply 44 account to reflect such expenses as:
- transportation of goods;
- rental of premises;
- the content of buildings and the necessary inventory;
- storage of products;
- advertising and executive expenses;
- other expenses.
If at the end of the month the products were not implemented, a method of partial debugging expenses for sale can be used.
The procedure for reflection of expenses for incomplete implementation
The following types of expenses are subject to write-off at the end of the reporting month:
- Production enterprises are written off to account 90: packaging costs and transport services. At the same time, expenses are divided between the types of goods shipped monthly on the basis of weight, volume, production costs and other data.
- In enterprises of agricultural products, they are written off on account 11 and 15: the cost of the workpiece of raw materials, birds and livestock.
- The trade organizations are written off 90: costs for transport services, which are calculated as the difference between the transportation costs of the already implemented goods and residues in the warehouse. The operation is produced at the end of each reporting period.
All other expenses for the sale of goods are relating to their cost (Dt 90 Kt 44). The decision to apply partial or complete write-off amounts from account 44 with incomplete implementation remains for the management of the enterprise.
Fare
Transportation services provided by the mediator are included in the subaccount article 44.2. At the end of the reporting period, the account 44 is closed in accounting. Transportation costs in the event of an incomplete sale of goods are written off partially. To identify the amount for the write-off for implementation (in the debit of account 90), it is necessary to determine the amount of transportation costs for residual products. Actions are carried out in the following sequence:
- The sum of the cost of transportation coming on the balance of products at the beginning and end of the reporting period is calculated (HR + RTR.Etek).
- The amount of realized and residual goods in the reporting month is revealed.
- The result is calculated the ratio of the number obtained in the first paragraph by the number of the second item. The result is called an average percentage of transportation costs to the total cost of goods.
- The amount of products remains at the end of the month is multiplied by the average percentage of transportation costs (the number from paragraph 3).
- The amount of expenses to write off is determined.
Calculation points can be described by the formula:
RTP.K \u003d SKTO × ((RTP.N + RTR.tetete) / OPP + CAT), where:
- CAT - Saldo finite on account 41 (the cost of unrealized goods).
- RTR. N - the value of the cost of transport services, falling on the balance of goods at the beginning of the reporting month.
- RTR.tek - current costs of transport services of the reporting period.
- OPP - turnover on the loan of the account "Sales" (the amount of goods implemented).
The remaining expenses are written off in the debit of account 90: Dt 90 CT 44. The costs of transport services for intermediaries entering the unsold goods remain on account 44 and transferred in the next period.
Wirings on account 44 in the trade organization
Enterprises carrying out only the implementation of goods or services apply an account 44 in accounting. Trade includes many costs of expenses and settlement operations, which need to be correctly and promptly reflected in the enterprise documents.
| DT | Kt. | Characteristics of the economic operation |
| 44 | 02 | Refilled depreciation deductions OS shopping enterprise |
| 44 | 05 | Reflects depreciation deductions of intangible assets of the trading enterprise |
| 44 | 10 | Accounted amount of packaging materials |
| 10 | 44 | Materials required for packaging products are credited to the warehouse |
| 44 | 60 | Reflected shipping costs for sale |
| 44 | 70 | Accrued payment for the work of product sales staff |
| 44 | 68, 69 | Tax and other are accrued mandatory payments to the budget with salaries of workers employed in the trade process |
| 90 | 44 | Celebrated expenses for sale in the cost of production |
| 94 | 44 | Speed \u200b\u200bexpenses due to the shortage of goods |
Account 44 to the debit can contact with accounts 41, 42, if the amount of the cost of goods or extra charge is spent on the needs of the organization.
Account 44 in accounting is the main method of reflecting and collecting information about waste to sell goods by enterprises whose activities are related to selling products, works or services.
The main task of the account 44 is to reflect the cost of selling goods produced products provided services or work performed.
Several categories of costs can be distinguished, which can be generalized for different organizations and which are collected in the account 44. These include: the cost of delivery of products, its packaging and warehousing, costs associated with logistics and transportation, with rental of buildings or premises, deductions, which are established by law, advertising, etc. At the same time, for example, if necessary, loading goods for any transport, its type does not matter whether the costs of loading on the vessel, trains or cars are equally reflected. However, each organization with its specificity has small differences in which costs will be reflected in the account 44.
Features of reflection of expenses
The main differences are applicable for three types of organizations: industrial and agricultural, trading enterprises (or protruding intermediaries), construction companieswhich directly produce technical materials or structures.
The main difference in the reflection of expenses between the listed types of organizations is related to the peculiarity of their activities. For example, trading organizations will not use account 44 for packaging or delivery costs. At the same time, the cost of storing goods already in the points of sale themselves will relate to this type of enterprises.
The debit of account 44 is also used to reflect the cost of employee business trip if it is associated with sales already ready-made goods (production organization) or main activity (trading organization). Correspondence is carried out by debit with a loan of 71 accounts when accrued travel expenses. When paying for travel expenses is carried out by wiring Dt 44 Kt 76 "Calculations with different debtors and creditors".
