An account 90 "Sales" is intended to reflect operations related to the sale of finished products, goods, services. 90 Accounting Accounting, has a number of subaccounts. How is the accounting of operations when selling 90? How does the account closure 90 at the end of the year? We will conduct a detailed analysis of 90 accounts, we will analyze the implementation process on the example of the sale of finished products and goods, as well as accounting wiring for 90 accounts.

As already above it was said, 90 accounts in accounting has several subaccounts, the main subaccounts used in reflecting the implementation are presented below.

Basic subaccount account 90

1 - the loan reflects the revenue from the sale of goods, products;

2 - the debit is entered the cost of what we sell;

3 - on the debit reflects VAT accrued from sale;

9 - At the end of the month, on this subaccount, the results are summed up: the financial result is considered from the implementation for the month, the debit is recorded earnings, on the loan - loss.

Remember that accounting account This bilateral table, the left part of which is called debit, and the rights are a loan. Schematically, account 90 can be depicted as follows:

The main distinguishing feature of this account is that it closes completely (at zero) only at the end of the year. During the calendar year, from month to month, the balance is accumulated at each subaccount. At the end of the year, each subaccount closes, a general financial result for the year is considered.

Sales of goods in 90 accounts

To begin with, we will analyze how, in general, it is reflected in the account 90, which wiring must be executed.

If the sale performed is the usual type of activity of the enterprise, then for its reflection, 90 accounting account is used (if this is a one-time implementation, for example, the sale of a fixed assessment, then the score 91 is taken, which is detailed here).

Revenue income is a revenue, it is reflected on the loan of subaccount 1 in correspondence with accounting account of settlements with customers. (The topic of correspondence of accounts was disassembled in this article). That is, when shipping goods, the buyer's products are performed by wiring D62 K90 / 1, which reflects the revenue from this sale.

Expenditures from sales are collected by the debit of account 90.

The debit of subaccount 2 reflects the cost of goods sold, products.

In the case of the sale of goods, costs are the costs of purchasing goods and costs that occurred during direct sales. Wiring for reflection of the cost of the purchase of goods has a view of D90 / 2 K41, wiring to write off costs for sale - D90 / 2 K44.

When the finished product is realized in the debit of sub-account 2, the cost of production of the production of D90 / 2 K43 is written off.

According to the Tax Code of the Russian Federation, if the organization is a VAT payer, then on realized products, the goods must be accrued to value added tax, the accrual of VAT is reflected by the receipt of D90 / 3 K68.DS.

Accounting wiring:

Closing 90 accounts at the end of the year

For a month, all sales are reflected in this way. At the end of the month for each subaccount, the balance is considered and the financial result is displayed for the month. How does this happen?

1. There are sums for each subaccount, that is, the revisions on the loan 90/1 are considered, according to the debit of 90/2, on the debit of 90/3.

2. From the total turnover of the debit (subaccount 2 + subaccount 3) is taken by a turnover of a loan (subaccount 1).

3. If a positive number received, it means that a month has a loss, that is, the costs exceeded income. The loss is reflected in the receipt of D99 K90 / 9, where the account 99 "Profits and Losses" is used to form a final financial result.

4. If we received a negative number, it means that we have a profit for the month, reflecting it with a D90 / 9 K99 wiring.

With the beginning of the new month, the account 90 is open again, the balance of each subaccount is transferred to the corresponding subaccounts of the new 90 accounts.

We continue to take all operations for the sale within a month, at the end of the month, we again consider the financial result for the month.

And so continues from month per month before the end of the year.

Closing account 90 at the end of the year (wiring):

At the end of the year, the account 90 must be closed in such a way that the balance of each subaccount has become equal to zero. At the same time, each subaccount closes on subaccount 90/9:
90/1: We consider the outcome balance, it is a loan, so that the balance on this sub-account becomes zero, you need to check the D90 / 1 K90 / 9.
90/2: We consider the outcome balance, it is debit, so that the balance becomes equal to zero, we carry out the wiring D90/9 K90 / 2.
90/3: Similar to subaccount 2, we perform the wiring D90/9 K90 / 3.
90/9: Now, if you consider the outcome balance on this subaccount after performing all previous postings, it will be equal to 0.

Account 90 is closed.

At the beginning of the New Year, we re-open the account 90 with zero balance on all subaccounts and begin the accounting of operations on sale.

Example of closing 90 accounts

Consider a simple example of accounting for product sales operations 90 over the past three months of the year.

October: There were two shipments by 118,000 rubles. and at 47200 rubles. The cost of the first batch of products - 80000 rubles, the second - 30000 rubles.

On account 90.1 on the loan reflects the selling cost of products, 90.2 - cost, 90.3 - VAT to payment, 90.9 - financial result. In October, the account 90 will look like this:

On subaccount 90.9, the financial result is considered at the end of the month, which is defined as the difference between the debit and credit of the account.

Figure red shows the balance at the end of the month for each subaccount. In general, the balance does not need to be considered. At the beginning of the next month, the final balance will be the initial balance for each subaccount.

Wiring:

November: The final balance from October for each subaccount will be an initial balance, in the figure it is designated in green. During November there was only one shipment of the batch of products by the cost of 80,000 rubles. on the sale value of 118000 rubles. in view of VAT.

Account 90 looks like this in the end of November:

Financial result for the month \u003d 118000 - 80000 - 11800 \u003d 26200.

December:november end balance will be an elemental balance for December (green in the figure below). For the month there were 2 shipments at 23600 (cost 15000) and 70800 rubles. (cost 50,000).

The account 90 is as follows at the end of December:

If such a sum exists, it must be written off by the corresponding wiring, to repair the balance before passing reports. At the same time, the total value of the account 91 "Other expenses and incomes" is written off, as a result of the closing 90 and 91 of accounts by 99, a financial result is formed from the organization of the organization for the current year. Accounting automation The work of a modern accountant involves the competent use of specialized programs. Closing all the necessary accounts occurs in automatic mode when the period is closed. The responsibilities of the accounting worker include a thorough check of the results and reflection of economic operations. The study of the operating station and account analysis will allow you to track the correctness of the consistent closure of accounts to obtain an accurate result of the work.

Account Analysis 90: sale of finished products, goods

Closing an account 90 at the end of the year (wiring): At the end of the year, the account 90 must be closed in such a way that each sub-account balance is equal to zero.

Attention

At the same time, each subaccount closes on subaccount 90/9:

90/1: We consider the outcome balance, it is a loan, so that the balance on this sub-account becomes zero, you need to check the D90 / 1 K90 / 9.
90/2: We consider the outcome balance, it is debit, so that the balance becomes equal to zero, we carry out the wiring D90/9 K90 / 2.
90/3: Similar to subaccount 2, we perform the wiring D90/9 K90 / 3.
90/9: Now, if you consider the outcome balance on this subaccount after performing all previous postings, it will be equal to 0.

Account 90 is closed.

At the beginning of the New Year, we re-open the account 90 with zero balance on all subaccounts and begin the accounting of operations on sale.

How to close the account 90

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90 Account - "Sales". SubCount account 90.

In accounting, income and expenses may be several species:

on ordinary activities that reflect on account 90 "Sales";
others that take into account the account 91 "Other income and expenses".

The financial result on ordinary activities reflect on account 90 "Sales".

In accordance with the plan of accounts, the subaccount is discovered:

90-1 "Revenue";
90-2 "Cost of sales";
90-3 "Value Added Tax";
90-4 "excise";
90-9 "Profit / loss from sales".

Closing of the month: wiring and examples

Info

Account 91 Accounting Wiring: No. P / P Debit Credit Contents Operation 1 62 90-1 Receives Revenue from the sale of goods (works, services) 2 90-2 41 (42.43, 44) The cost of realized products (selling costs) was written off 3 90-3 68 (VAT) Accrued VAT from the goods implemented 4 99 90-9 Reflects the financial result from the sale (loss) 5 90-9 99 Reflects the financial result (profit).

. Closing the account "90" and wiring on the end of the month on subaccount 90.9 forms the result from sales.
The balance is calculated for each subaccount. Then the total turnover is calculated over all subaccounts and the credit is deducted from debit revolutions.
A positive residue means a loss in negative - profits. Profit is reflected by wiring: Dt 90.9 - CT 99.1, loss - Dt 99.1, CT 90.9. At the end of the reporting period, each subaccount is closed by 90.9.

Account 90 "Sales" Accounting and Wiring

The main subaccounts to the account 90 1 - the loan reflects the revenue from the sale of goods, products; 2 - the debit is entered the cost of what we sell; 3 - on the debit reflects VAT accrued from sale; 9 - At the end of the month, on this subaccount, the results are summed up: the financial result is considered from the implementation for the month, the debit is recorded earnings, on the loan - loss.

Remember that accounting account This bilateral table, the left part of which is called debit, and the rights are a loan.

Schematically, account 90 can be depicted as follows: the main distinguishing feature of this account is that it is closed completely (at zero) only at the end of the year.

During the calendar year, from month to month, the balance is accumulated at each subaccount.

At the end of the year, each subaccount closes, a general financial result for the year is considered.

Account 90 in accounting

Wiring: November: The final balance from October for each subaccount will be the initial balance, in the figure it is designated in green.

During November there was only one shipment of the batch of products by the cost of 80,000 rubles.

on the sale value of 118000 rubles. with considering

VAT. The account 90 is as follows at the end of November: financial result for the month \u003d 118000 - 80000 - 11800 \u003d 26200.

For each subaccount in the end of November, revolutions are considered for the month, to which the initial balance is added at the beginning of the month, after which the balance is excreted at the end of November for each subaccount. December: November end balance will be an initial balance for December (green in the figure below). For the month there were 2 shipments at 23600 (cost 15000) and 70800 rubles. (cost 50,000).
Therefore, when the accounting is recognized from the sale of goods, products, performance of work or provision of services, the wiring is usually formed. Debit account 90 - credit accounts 20 "Basic Production", 41 "Goods", 43 "Finished products", etc. In addition, the debit of account 90 is charged with expenses related to selling, as well as other costs attributable directly to the account of sales . For example, the general costs that can be considered as conditional permanent in accordance with the organization's accounting policies.

The structure of analytical accounting for correct operation opens the account subaccount 90 for the following positions:

90/1 "trading revenue";
90/2 "Production cost of goods";
90/3 "VAT";
90/4 "excise";
90/5 "Export duties";
90/9 "Profit and / or Loss of Sales".

Each subaccount is filled throughout the year by economic operations.

The formed turnover at the end of each period is closed on 90/9 and does not have an intermediate residue.

The financial and economic outcome of the work in the month is calculated as the difference between the debit circulation and the total credit turnover on subaccounts.

Depending on the sign, the obtained value is carried out on subaccount 9, which is closed on account 99.

Revenue for the reflection of assets recognized by PBU (regulations on accounting) 9/99, subaccount 90/1 was created from the main type of activity.

What does it mean 90 closes

Closing account 90 is carried out in a certain order, according to the scheme:

The amount of operations on subaccount 90/1 is calculated, DT 90/1, CT 90/9, is closed by the subaccount.
Costs are summarized and the final values \u200b\u200bare held debit 90/9, Credit 90/2, 3, 4, 5.
Turns on all subaccounts and residues 90 should be zero.
On 9 subaccount, we determine the financial result, which is calculated as the amount reflected by DT - the turnover of the CT account.
Depending on the result obtained, it is written off to account 99.
Saldo with / sq.
Profit, loss from sales "should close, t.

e. be equal to zero.

In the balance, the account 90 is not reflected, according to all the final registers, it is necessary to check, perhaps for the calendar year as a result of the error this account has a unlocked turnover.

SubCount 90 to account 90 can be opened, in particular, the following subaccounts:

90-1 "Revenue";
90-2 "Cost of sales";
90-3 "VAT";
90-4 "excise";
90-5 "Export duties";
90-9 "Profit / loss from sales".

A specific list of sub-accounts is established by the organization, depending on the characteristics of its activities and is approved in the work plan of accounts in accounting policies for accounting purposes.

Accounting 90 As mentioned above, the account 90 is intended to summarize information on income and expenses and their comparison. The difference in the use of account 90 in the formation of accounting records will be to the debit or loan of this account, a specific economic operation will be reflected. Thus, the revenue on the account of accounting 90 is reflected on the loan, and expenses on the debit.

Good day! The organization was in 2011 on the USN. Since 2012, it has passed on the basis of 84 accounts on CT on the operating and salad statement 1 594 514.63, and 90 sch. For Dt 908,098,45. Now forced to restore Buchs. say. Tell me, please, how can I close (overlapping) Data numbers?

Closing 90 account:

Debit 99 subaccount "Profit (loss) before tax" Credit 90-9 - reflected a loss on ordinary activities during the reporting period.

On December 31, a net financial result (profit or loss) of the reporting year should be formed 99 "Profits and Losses". Having determined the annual financial result (profit or loss), take it into account 84 "Retained earnings (uncovered loss)" by wiring:

Debit 99 subaccount "Net profit (loss)" Credit 84 - pure (unallocated) profit of the reporting year is written off;

Debit 84 Credit 99 subaccount "Net profit (loss)" - reflected a clean (uncovered) loss of the reporting year.

Those. The account 84 is not closed. It collects the final profit or loss. If profits, the founders can use the means at their discretion. In this case, the account 84 will correspond with accounts, depending in terms of profit.

The rationale for this position is given below in the materials of the Glavbuch system.

Balance Reformation

As of January 1 of the next year, the balance on subaccounts 90-1, 90-2, 90-3, 90-9, 91-1, 91-2 should be zero. To do this, at the end of the reporting year, conduct the balance of the balance.

Closing order

The closing procedure of the reporting period includes:
- write-off on the productive products of the total amount of costs associated with its production and implementation (by the time the reporting period is closed, this amount must be formed);
- comparison of final data on debit and credit turns on subaccounts opened to the account 90 "Sales" and account 91 "Other income and expenses"; *
- writing off the positive difference between these data on credit account 99 "Profits and losses" (if profit);
- Write off the negative difference between these data in the debit of account 99 "Profit and losses" (if a loss is obtained).

Synthetic account 90 "Sales" is designed to account for income and expenses on ordinary activities (paragraph 5 of PBU 9/99, paragraph 5 of PBU 10/99). However, directly on this account no operations are reflected. All indicators necessary to determine the financial result are formed on subaccounts opened to it. Therefore, at the reporting date of any reporting period, the synthetic account 90 cannot have a debit or credit balance.

The account 90 opens the subaccount:
- 90-1 "Revenue". As you ship on the loan of this subaccount, revenue is reflected from the sale of products (goods, works, services), taking into account VAT and excise taxes;
- 90-2 "Cost of sales". In the debit of this subaccount, all expenses associated with production and implementation are written off;
- 90-3 "Value Added Tax". The debit of this subaccount reflects the amounts of VAT included in the price of sold products (goods, works, services), if an organization that applies a special, exposes invoices with dedicated VAT;
- 90-9 "Profit / loss from sales". This subsecuit reflects the financial result on the usual activities. If the cumulative turnover of the loan of the subaccount 90-1 is larger than the amount of debit revolutions on subaccounts 90-2 and 90-3, then the difference between them forms profits. If the cumulative turnover on the loan of the subaccount 90-1 is less than the sum of debit revolutions on subaccounts 90-2 and 90-3, then the difference between them forms a loss.

When the reporting period is closed, the difference between the cumulative debit turnover on subaccounts 90-2 and 90-3 and the loan turnover on subaccount 90-1 (profit or loss) is reflected in the account 99 "Profit and Loss" subaccount "Profit (loss) before tax" correspondence with subaccount 90-9. *

- the profits on the usual activities for the reporting period are reflected;

Debit 99 subaccount "Profit (loss) before tax" Credit 90-9
- reflected a loss on the usual activities for the reporting period. *

Entries for subaccounts 90-1, 90-2, 90-3, 90-9 are performed by a growing result from the beginning of the year. During the year, these subaccounts are not closed. Their closure occurs when the balance is reformed.

An example of reflection in the accounting of financial results from ordinary activities for the reporting period (month) *

CJSC Alfa is engaged in wholesale trade and applies simplified. In January, the organization has implemented goods in the amount of 1,000,000 rubles. The cost of goods sold amounted to 600,000 rubles. The amount of depreciation of fixed assets, warehouse, transport and managerial expenses is 300,000 rubles.

As of January 31, the following data reflects in Accounting Alpha:
- on credit subaccount 90-1 - revenue from sales in the amount of 1,000,000 rubles;
- on the debit of subaccount 90-2 - the cost of realized goods in the amount of 600,000 rubles;
- on the debit of account 44 - costs for sale in the amount of 300,000 rubles.

Debit 90-2 credit 44
- 300 000 rubles. - written off costs for sale in January;

Debit 90-9 Credit 99 subaccount "Profit (loss) before tax"
- 100 000 rub. (1 000 000 rub. - (600 000 rubles. + 300 000 rubles)) - reflected profits from sales in January.

S.V. Razgulin

Financial results

At the second stage of the Reformation, the financial result obtained during the reporting year must be combined with the financial result for previous years.

When closing the reporting periods during the year (including at the end of December), the accountant was:
- Monthly write off financial results from the main activity and other operations from subaccounts 90-9 and 91-9 to account 99 "Profit and losses"; *
- Reflect in the accounting amount of the accrued tax in connection with the use of the appropriate intelligence.

Thus, on December 31, a net financial result (profit or loss) of the reporting year should be a net financial result (profit or loss) of the reporting year. Having determined the annual financial result (profit or loss), take it into account 84 "Retained earnings (uncovered loss)" by wiring:

Debit 99 subaccount "Net profit (loss)" Credit 84
- pure (unallocated) profit of the reporting year;

Debit 84 Credit 99 subaccount "Net profit (loss)"
- Reflects the pure (uncovered) loss of the reporting year.

At this, the balance of the balance ends. *

An example of a balance of balance. The organization applies simplified. Single tax pays from the difference between income and expenses

On December 31, 2012, the Accountant of Alpha CJSC closed the last reporting period of 2012. Accounting reflected balance:
- on subaccount 90-1 - 10,000,000 rubles;
- on subaccount 90-2 - 8,000,000 rubles;
- on subaccount 91-1 - 300,000 rubles;
- on subaccount 91-2 - 100,000 rubles;
- on credit account 99 subaccount "Profit (loss) before tax" - 2,200,000 rubles;
- on the debit of account 99 subaccount "Unified tax" - 330,000 rubles.

When the balance of the balance, the Alpha Accountant made wiring:

Debit 90-1 Credit 90-9
- 10 000 000 rubles. - closed subaccount 90-1;

Debit 90-9 Credit 90-2
- 8,000,000 rubles. - closed subaccount 90-2;

Debit 91-1 Credit 91-9
- 300 000 rubles. - closed subaccount 91-1;

Debit 91-9 Credit 91-2
- 100 000 rub. - closed subaccount 91-2;

Debit 99 "Net profit (loss)" Credit 84
- 1 870 000 rub. (2,200,000 rubles. - 330 000 rubles) - included in the non-distributed profit net profit for 2012.

At this, the Reformation of the Alpha Balance for 2012 is completed.

S.V. Razgulin

Deputy Director of the Department of Tax

And customs and tariff policy of the Ministry of Finance of Russia

E.Yu. Popova

State Counselor of the Tax Service of the Russian Federation I Rank

OD Good

ON THE. Komova

Deputy Director of the Department of Tax

And customs and tariff policy of the Ministry of Finance of Russia

N.Z. Kovyzin

Deputy Director of the Department of Wages, Labor Protection and Social Partnership of the Ministry of Health and Social Development of Russia

V.M. Akimov

State Counselor of the Tax Service of the Russian Federation III Rank

G.A. Orlova

Deputy Head of the Department of Legal Welfare FSS Russia

L.A. Kotova.

Deputy Director of the Department of Social Insurance Development and State Security of the Ministry of Health and Social Development of Russia

O.F. Tsibizova

Head of Indirect Taxes Department of the Department of Tax

And customs and tariff policy of the Ministry of Finance of Russia

I.I. Shklovets

Deputy Head of the Federal Service for Labor and Employment

S.S. Bychkov

P.A. Vysotsky

Deputy Head of Rosfinnadzor

O.V. Krasnov

Chief Editor of the BSS "Glavbuch system"

Stanislav Bychkov

Head of the Department of Budget Control Methodology and Audit of the Department of Budget Policy and Methodology of the Ministry of Finance of Russia

Greetings! Today we will see the process of "closing the month" from a real company providing services. We will see how our accounting theory works in practice. At the same time, once again learn to "look in thewounds".

According to the basics of accounting theory and our new knowledge, let's try to predict what we should see after the "closing of the month." For clarity, take as the basis of the operating and statement of our company as the basis. Here is an example army.

Wouldn't we expect to see?

26 The account must be without a balance at the end of the month.
those. Self-selection (SCD) \u003d 0
No residue should be 90 and 91 booes
In turnover for a period of 99 accounts there should be some amounts

Run the procedure "Closing the month"

We look at how our "turning" has changed.

A little comment.

See, 26 score at the end of the month "closed" - became 0. This is good. Here is the wiring, showing how it happened.

As you can see, the expenses of expenses are "transferred" their accumulated amounts from their loan to the debit at the account of the accounting of financial results. Remember the formula of the financial result? What accounts do you participate in it?

So, in the debit 90 and 91 accounts are going to the expenses of our company for the current month. Now we can calculate the financial result for each of them. Counting a financial result is some actions over 90, 91 accounts. As you remember, 90 and 91 accounts after summing up the financial result should be equal to 0. And the final result of financial activities will be on 99 accounts.

Zero remains of 90 and 91 accounts should be in the whole account. Supplies from these accounts will have remnants until December 31, before the procedure is the Reformation of the Balance. But about this later.

This is how the situation of 90, 91 and 99 accounts looks like this. This situation occurs after the "transfer" of the cost of 90 accounts, BUTup to closure 90, 91.

Look, I have allocated key bills from the whole WAS to show the intermediate stage of the closing of the month. We see that 26 the score closed: the remains of it are equal to zero. And in our case, the amount of 26 accounts appeared in the debit of 90 accounts.

In our example, the company has only 26 account. There would be a 44 account, he would also closed and the amount would move to the debit of 90 accounts.

Thus, the debit of 90 accounts collects amounts from accounting accounts for the cost of the company, plus accumulates the cost of sold goods sold, products. The cost of how you understand, there are in production and trading firms. We also have only accumulated costs with 26 accounts.

Now we see that 90 and 91 accounts have formed different amounts of debit revolution (up to) and credit turnover (KO). It turns out that for each of these accounts, there is a finite balance: 1705778.54 and 11374.53. Now there is no big difference for us, where this balance is in debt or loan. Only one thing is important to us:

Closing 90 and 91 accounts implies such actions so that the balance turns into zero. Those. We must make such wiring for each account in correspondence with 99, so that our digits - 1705778.54 and 11374.53 - gone. Those. The residue would be zero. This closure rule in general is 90 and 91 accounts - the residue should be zero.

And so that the remnants become zero, we must existing differences between before and ko, (These are end balances) transfer to the wiring to 99 accounts. In other words,
- For 90 bills we will add to the debit 1705778.54.
- For 91 accounts we will add on credit 11374.53

The following report shows how via the wiring "add the desired numbers", thereby closing 90 and 91 accounts. Closing of these accounts will be correct if after - the remnants of them at the end of the period (month) will be 0.

As you can see, the closure of 90 and 91 accounts go through their internal subaccounts 90.9 and 91.9 in correspondence with a 99 account. Where the 90.9 (91.9) stand in the debit or credit of the wiring depends on where the amounts lack the bill at the end of the period.

Conclusion
Now we looked at the most-most simple version, as the "turnover" and the principle of the Closing of the Month "for firms providing services.

For trade units, ASK looks somewhat different. for exampleWe will see 41 and 44 bills. For production - will be 20, 25, 40, 43, 44.

All enterprises may have 76 and 73 accounts. In addition, many enterprises have a 01 account with its subsidiary accounts 02 and 08 accounts.

All this variety is not so difficult, as it seems at first glance. With whatever accounts did not have to come across accounting, everything will come to the "Circus", where it will be necessary to take amounts from all accounting accounting accounts and "Move" to 90 and 91 accounts. Then from 90 and 91 accounts, move the resulting residues to the 99 account. And so every month until December. In December, in the "Closing of the Month" there will be another operation called "Balance Reformation".

For the "Closing of the Month" process, there are several more basic knowledge that affect the rules for transferring amounts to 90 accounts. All this we consider in practical classes and learn to solve such accounting situations from the event before closing the month.

Addition
The article caused questions that was expected. Accounting is not a complex subject, but all his numbers, the rules make it difficult, confused and confused. The first questions have shown that more explanations should be given to this article. Responsible to two important questions:
- Do you have to give more details in the arms
- In Wavy 26 account, different amounts are an error in the article?

11 comm.

The final stage of the work of the chief accountant is the action called - "Closing the Month". Most of all enterprises make this action ... ...

Now we have one of the most extensive and places of very complex topics. Perhaps for five, and then ten goals - it is impossible to learn all. Today we will only talk about ... ...

Materials in the enterprise are objects of real world, which can be seen, touch. The assignment of objects to the title materials occurs according to the role ... ...

Accounting account 90 - a special account used to reflect and analyze the amounts of income received and enterprise expenses incurred. Based on the remnants of this account, the financial result of the organization's activities is determined. In the article, we will consider the basic operations on account 90 in examples and wiring.

The account 90 is used to determine and analyze the amounts and volumes of implementation on the main activities, in particular:

industrial / non-industrial work;
construction, project, express work;
rental services;
supplies of goods (including products of own production);
granting rights to intellectual property objects.

Subaccount 90 accounts

Accounting for account operations 90 is usually carried out according to the following basic subaccounts:

Typical wiring to 90 accounts

Consider 90:

Account operations 90 on examples

To consider the accounting of operations to reflect the amounts of implementation, VAT and the financial result on account 90, we use visual examples.

Wirings for implementation with a delay of payment (score 90.1)

Between the signal "Signal" and Phase LLC concluded a contract for the supply of paintwork products, according to which the cost of goods is 857,500 rubles. Phase LLC pays the goods within 30 days after it is received. Getting the opportunity to stop paying, Phase LLC pays 0.15% for every day of deferred (857.500 rubles. * 30 days * 0.15% \u003d 38.588 RUB.)

Including the Signal JSC reflected such postings:

Accounting for VAT (score 90.3)

According to the supply contract, Magnit LLC has shipped Marshal JSC a batch of goods (sports inventory). Delivery cost under the contract - 457.000 rubles, VAT 69.712 rubles. Cost of goods - 305.400 rubles. JSC "Marshal" receives the right property at the party of sports equipment after payment.

In the accounting of Magnit LLC, the following entries were made:

DT	Kt.	Description	Sum	Document
	41	Shipped party sports inventory	305.400 rub.	Packing list
76		Accrued VAT amount for the cost of shipped goods	69.712 rub.	Invoice
	62	Called funds from JSC Marshal to pay for sports equipment	457.000 rub.	Bank statement
62	.1	Purchased amount of revenue	457.000 rub.	Bank statement
		The cost of the shipped party of sports equipment is written off for expenses	305.400 rub.	Calculation cost