What should be done to reconcile the balance sheet? Turnover balance sheet: these are the values ​​​​in the accounting department Turnover balance per section 20

Rakhunok 20 “Basic production” of the purpose of maintaining information about the costs of production, products (work, services) which became a method of creating this organization. Zokrema, this shell is used for the appearance of vitras:

from the production of industrial and agricultural products;

from construction and installation, geological surveying and design-visualization robots;

To provide services for organizing transport and communication; from research and development of scientific and design robots;

The debit of account 20 “Basic production” shows direct expenses associated directly with the production of products, work performed and assigned services, as well as expenses of additional production, indirect expenses associated with to the authorities and services of the main production center, and to spend money. Direct expenditures directly related to the production of products, labor and assigned services, are written off to account 20 “Basic production” with a credit from the accounts of the production reserves, expenditures from the workers of the pay praci ta in. Expenses from additional production are written off to account 20 “Basic production” with the credit of account 23 “Additional production”. Indirect expenses associated with the management and maintenance of production are written off to section 20 “Basic production” from section 25 “Zagalnovyrobnitsa expenses” and 26 “Zagalnospodarskie expenses”. Spend your money and write it off to account 20 “Basically in production” with credit in account 28 “In production”.

The credit of section 20 “Basic production” includes the amount of actual production of completed production products, work and services. These sums can be debited from account 20 “Basic production” to the debit of account 43 “Finished products”, 40 “Release of products (work, services)”, 90 “Sales” and so on.

Surplus by rack 20 “Basic production” at the end of the month shows the progress of unfinished production.

The analytical area behind section 20 “Basic production” is carried out on the types of inputs and types of products that are produced (work, services). Since the formation of information about expenses for basic types of activities is not carried out on pages 20 - 39, then the analytical function behind box 20 “Basic production” also works for sub-sections of the organization.

When I look at this shell, the following questions arise:

1. What is the main purpose of virobination?

2. How do direct expenses differ from indirect expenses?

3. What is a virobnichy shlyub?

4. How are the three main methods of writing off expenses from Section 20 “Basic collection” carried out?

5. What is so unfinished?

6. What are the ways to invest in production costs?

7. How to organize the analytical aspect behind Section 20 “Basic Vibration”?

8. How to organize the management aspect of the main production?

9. What is the calculation of the cost of finished products (work, services)?

Let's take a look at all the nutritional options.

1. Characteristics of the main vibrator

The accounting department understands the process of creating the availability of new products (work, services). The main production in the area of ​​additional production is directly created products (work, services), for the production of which an enterprise was organized. These products (work, services) form an overflow of commercial products. All structural units where commercial products are created are the main production workshops.

Rakhunok 20 “Basically production” has a dual nature, since on one side there is a calculation rakhunok, which allows you to group (concentrate) expenditures associated with the production of finished products (work, services ); On the other hand, it is material, because it appears that the processing is not completed and that it is lost in the main production shops, or simply finished products that have not yet been put into storage.

This rakhunok vinik lishe in the 19th century. From the product range. As you can see, secondary accounting originated from trade, and industrial enterprises were less likely to recognize it. For almost ten years of industrial enterprise, purchased materials were recorded until the debit of the “Goods” account, the production process did not appear in the form, and the finished product was treated as a product and was also insured on this account. Vin was interpreted as less material.

If we talk about the selection of services, then the “Goods” structure becomes more of a calculation structure.

In addition to the large number of accounts under account 20 “Basically production”, the ending balance is not covered by the formula (Sn + D - K = ± Sk), but the debit account is entered (Sn + D - Sk = K). This is due to the fact that during the process of production throughout the world period, the actual consistency of the finished product is by no means known, waste waste, including

Expected actual compatibility may be determined during the current period, for example, depreciation and drainage. And only after the end of the economic period, after the inventory of unfinished production and the final assessment (revealing the final balance for account 20 “Basic production”), it is possible to recover the actual property vibrated products.

The current issue 20 “Basic production” at municipal food enterprises raises discussions. As in the Instructions prior to the Storage Plan, which was in effect until 1 June 2001, it was proposed to cover the expenditures of the public food industry for the production of wet products (including some raw materials and materials) for storage 20 “Basically production”, then in the Instructions for the new Plan of Development there are these propositions there is no Tim himself is trying to achieve the feasibility of communal food:

Or to complete the practices that have already been formed;

Or put the products that are in the kitchen on the shelf 41 “Products”.

The remaining option is possible if the functions of the cook and the cook are combined in one person. Because of this function, you can go to the 41 “Products” section to open the “Brown and ready-to-use products” subsection.

The milk and ready-made products in the kitchens of the huge food industry were traditionally sold to the rack 20 “Basic production”; the legality of their application to the market 20 is additionally confirmed by clause 3 of PBO 5/01, which states that the goods are part of the material reserves added and withdrawn from other legal and physical entities, and recognized and on sales.

For the purposes of communal food storage, racks 20 “Basic Production” have always relied on material inventory.

2. Direct and indirect expenses

Direct expenses are included, either in accordance with the instructions or in accordance with the professional judgment of the chief accountant, in the debit section 20 “Basic production”; indirect traces of these expenses, which from these very merchandising are placed in other intermediate-operational accounts with their current write-offs, either the debit of the 20 “Basically production” account or the debit of the 90 “Sales” account.

From a methodological point of view, we can consider two divisions of expenditures as direct and indirect.

1. Direct expenses - costs, investments in specific products, indirect expenses - costs, investments in several types of products. Therefore, since the enterprise generates one type of product, all expenses will be direct.

2. Direct waste - those that are put into production are included until the next, and indirect waste - those that arise and are formed over the course of the current period, regardless of how many and what kind of viruses are prepared or vibrated. i.

At this time, a more realistic interpretation is important. This means that when every type of product is generated in an enterprise, then all of them are generated both directly and indirectly, some (directly) are directly included until the product becomes available, and its value will be lena with a large number of fermented germs; Others (indirect) do not lie in the waste of finished products (rent, depreciation, etc.). Therefore, direct expenses are often related to changeable expenses, and indirect expenses are often related to permanent ones. Most often, this distinction is sufficient for analytical purposes.

However, for an accountant, it is most important to understand the dilemmas:

How to spend includes the property, how to write off profits and surpluses from this drive;

For expenses that are included in the sales warehouse, you can write off the initial part to account 20 “Basic production”, and then adjust the previous records and write off the appropriate part of them to account 43 “Finished products” and 9 0 "Sales". With this balance of unfinished production, we include in account 20 “Basic production” that part of the expenditures that accounts for unfinished products. And here, the larger balance of account 20 “Basically Verification”, the accountant has increased the result of the asset, which also increases the amount of profit, accumulated and deposited.

Exactly from clause 9 of PBO 10/99 “commercial and management expenses can be recognized from the cost of sales of products, goods, work, services from a prominent group of them as expenses for "primary types of activity." Since the regional policy has passed such a procedure for forming the product’s quality, then indirect costs are immediately written off from this drive 90 “Sales”. Who has a loss of balance 20 “Basically vyrobnitstvo” at the warehouse

The cost of unfinished production includes only direct expenses. There is less, lower at the front end, and, therefore, the value of the asset is also less. There are fewer revenues from the financial period, and the remaining indirect expenses are written off from the additional financial period.

Chapter 25 of the Tax Code of the Russian Federation also distributes the division of expenses directly and indirectly when they are submitted for production and implementation. This is based not on accounting treatment (depending on the method of inclusion of expenses in the production of these and other types of products), but on the division of expenses by elements of expenses. So, at st. 318 of the Tax Code of the Russian Federation before direct articles:

1) spend on the addition of materials that are used in production of goods (vikonanny robots, supplied services), as well as on the addition of components that are suitable for installation, and (or) production of manufactured products, etc. Additional information is provided;

2).

3) depreciation recovery for the main assets, which are subject to change during the production of goods, work, and services.

The resolution of all expenses is considered indirect.

It turns out that the subdivisions for the division of expenses are directly and indirectly completely different for accounting purposes and for accounting purposes. Therefore, there are many types of expenses that are indirect for an accountant (expenses to pay for work, depreciation of basic assets, etc.), but for the purposes of accounting they are direct.

3. Characteristics of virobnichy shlyubu

Shlyub - tse spend, at once - spend at the store. Theoretically, there are two rules for writing off expenses for expenses:

Sher's rule - all expenses in any way are virtual expenses, they are so inevitable in any enterprise - in one case less, in others more, and from there they form an organic part of the value of the finished product;

Gantt's rule - spend everything, and moreover, spending cannot be interpreted as spending and there is no stink in the end product until the quality of the finished product is complete.

In our country, as an accounting method, Scher’s rule has been adopted, and the risk of rejected germs is rightfully spent in the debit of account 20 “Basic selection”, then, after spending the sample, enter the warehouse of ready-made goods. duction. The amount of these expenses is the debit balance of account 28 “Shlyub u vyrobnitstva”, then. This is the amount of spending, as it was possible to recover (div. gave rahunok 28 “Slut at the factory”).

Subject to clause 47 clause 1 art. 264 of the Tax Code of the Russian Federation with the method of subscribing to expenditures and other expenses associated with production and implementation.

4. Three main ways to write off expenses from account 20 “Basic collection”

The debit to account 20 “Basic production” collects expenses associated with the production of finished products, work and services. This, on the one hand, is a calculative function, on the other hand, it is a material-inventory function, and the remains of the production workshops are always (or perhaps ever) unfinished production.

The inevitable displacement of these functions creates serious problems:

1) since during the reporting period the finished products are subject to liability, since the actual liability of the finished products can only be calculated after the completion of the reporting period;

2).

These two problems give rise to three ways to write off expenses from Section 20 “Basic Production”.

Direct method

Throughout the current period, account 20 “Basic production” is credited for the amount of finished products that are released to the warehouse. The rest of the actual cooperation at the time of release is not visible, the rest is stagnant at the mental price, which is, as a rule, the planned cooperation, which transfers the record:

Everyone is ready to be priced according to planned compliance and those in the warehouse will be insured at the same planned prices. At these planned prices, ready-made products are written off from account 43 “Ready products” to debit account 90-2 “Sales partnership” or 45 “Advanced goods”. And only after there is a balance in account 20 “Basic production”, the accountant can determine the actual integrity of the finished products by writing off account 43 “Finished products” to debit.

Pochatkov’s balance for rakhunko 20 “Osnovne vyrobnitstvo” became 5,000 rubles. Over the course of the reporting period, 55,000 rubles were written off to the debit of the rakhunka, during this hour, 40,000 rubles worth of valuables were collected on rakhunok 43 “Finished Products”, of which 30,000 rubles. was sold. Through the inventory war, the amount of unfinished production - the ending balance for sector 20 "Basic production" - became 19,000 rubles. Accounting records may be like this.

1. The product has been tested and has arrived from the workshops of the main manufacturing plant and the warehouse has a ready product of 40,000 krb. (The assessment is given for planned performance):

D-t rah. 43 “Ready products”

K-t rah. 20 "Basically virobnitstvo."

2. Written off, sold, finished products 30,000 rubles. - The assessment is given for the planned activity:

3. The actual consistency of the prepared finished product was revealed. The price was 41,000 rubles. (5000 + 55,000 – 19,000):

D-t rah. 43 “Ready products”

K-t rah. 20 "Basically virobnitstvo."

This requires the accountant to adjust entry 1, increasing the amount of 1000 rubles, then. If the appearance is in real time and in the skin condition it would be possible to immediately determine the actual cooperation, entry 1 is shown at a cost of 41,000 rubles. The protest was allowed to rupture in the hour. The first entry is given in a mental (planned) assessment, and the next one, after the next hour, corrects it. In this situation, the administration has the ability to manipulate the financial result. If you protect the surplus of unfinished production and the growth of profits, underestimate this surplus - the profits will change.

Let us assume that the value of unfinished production is 21 TOV rubles, then the actual value of the finished product is 39 TOV rubles. (5000 + 55 TOV – 21 TOV). So, instead of additional additional payment, I’ll write 1000 rubles. the original entry for 1000 rubles will be cancelled.

4. The scraps of three quarters of the finished product have already been sold, then for 1000 rubles. improvement of actual performance against the planned one 750 rub. write off from box 43 “Finished products” to box 90-2 “Sales collaboration”.

Through the war, the balance of the market 20 “Basic production” shows the actual consistency of unfinished production.

Balance account 43 “Finished products” shows the surplus of finished products in the warehouse of actual inventory. In this case, in an analytical form, the total surplus should become not 11,000 rubles, but 10,000 rubles, because the calculation is carried out for planned, and not actual, cooperation. Theoretically, it would be more correct to carry out a collection for the amount of "11,000 rubles (or 9,000 rubles), if the record was erased, but in this case all the differences in the distribution of finished products would happen. This, of course, , perhaps.

The most important option if the intake, expenditure and surplus of viruses is adjusted according to the skin condition. The procedure is less laborious if there is too much leftover.

On the other hand, it is important that the analytical form is better suited for planned collaboration, as is the actual synthetic form. Moreover, it is easy to adjust and submit data after actual cooperation.

And finally, we remember that the debit turnover of account 90-2 “Sales Compliance” now shows the real consistency of finished products sold.

Intermediate method

From the front butt it is clear that the complexity of the form of accounting expenses is associated with the inability to maintain a consistent view of the actual property, which is the main principles of accounting.

Considering the great significance of the investments that arise from such a decline, accountants have developed an option related to the financial system 40 “Product output (work, services).” And here the accounting entries will be the same.

1. The finished product has been tested, which came from production for planned production, - 40 TOV rub.:

D-t rah. 43 “Ready products”

K-t rah. 40 "Product release (work, service)".

2. Finished products sold are written off for planned payment - 30 TOV rub.:

D-t rah. 90-2 “Competence of sales” K-t rakh. 43 "Ready products."

3. The actual property of the released finished product is written off - 41 TOV rub.:

D-t rah. 40 “Release of products (work, services)” K-t rakh. 20 "Basically virobnitstvo."

4. Bring to actual consistency the planned consistency of finished products that have been sold and are out of stock:

D-t rah. 43 “Ready products” - 250 rub.,

K-t rah. 40 “Release of products (work, services)” – 1000 rub.

The main advantage of this option is to be more precise. In section 20 “Basic production”, finished products are written off for actual cost, then. As a result of the previous option, both debit and credit accounts now show the turnover at the same rate, and they cease to be mixed when actual debits were recorded in the debit, and write-offs from the loan were carried out as planned ї sobivartosti.

The amount of recovery appears on the screen 40 “Product output (work, services)”. The difference was due to the difference between the turnover of finished products, presented in two estimates: credit - for planned turnover and debit - for actual turnover. The sales amount is written off (in certain sections) to line 43 “Finished products” and to line 90-2 “Sales revenue”.

If the value of unfinished production becomes 21,000 rubles, then the following entries will be entered:

K-t rah. 40 "Product release (work, service)" -40,000 rub.

4. D-t rah. 40 “Release of products (work, services)” – 1000 rub. K-t rah. 90-2 “Sales Competence” - 750 rub., Set Rakh. 43 “Ready products” – 250 rub.

In which case we find the most correct and error-free records associated with the following operations 4.

Zokrem, recording the savings in the debit of account 40 “Product output (work, services)”, we close this account, and then remove the entry in the credit of account 43 “Finished products” - at the end of 250 krb. і 90-2 “Sales Competency” - 750 rub. These credit records are taken away from the sense, because the illusion is created that there are 250 rubles. Vibuvala the product is ready, but at 750 krb. There will be an increase in income, which in reality did not happen.

It would be wiser to make the following records:

1. D-t rah. 43 “Ready products”

K-t rah. 40 “Release of products (work, services)” – 40,000 rubles.

2. D-t rah. 90-2 “Sales Competence”

K-t rah. 43 “Finished products” – 30,000 rubles.

3. D-t rah. 40 “Product release (work, service)”

K-t rah. 20 “Basically virobnitstvo” – 39,000 rubles.

4. D-t rah. 43 “Ready products” – 250 rub.

D-t rah. 90-2 “Sales Competence” - | 750 rub.

K-t rah. 40 “Product release (work, service)” – 1000 rub.

In this type of accounts 40 “Product output (work, services)” is closed with a reversal entry, and the debit turnover for accounts 43 “Finished products” and 90-2 “Sales profitability” is brought to actual profitability, fictitious and the revolutions behind these shells, which come out when traditional option are turned off. This reversal record (posting 4) allows you to correctly display credit turnovers, and also supports debit turnover under account 40 “Product output (work, services).” So it’s better to write the next entry: _

D-t rah. 43 “Ready products” – 250 rub.

D-t rah. 90-2 “Sales Competence” - 750 rub.

D-t rah. 40 “Release of products (work, services)” – 1000 rub. And here, section 40 “Product output (work, services)” has been picking up momentum from the global economy throughout the budding period.

Direct sale of finished products and services

This option is used if the finished product is not folded, but is sold directly from the main production workshop. (Before the service, then the stink, naturally, is realized and insured itself in this way.)

I can see the butt of this guy:

D-t rah. 90-2 “Sales Competence”

K-t rah. 20 “Basically virobnitstvo” -41 TOV rub.

As a matter of fact, there is only one entry that needs to be made after the end of the economic period, once the actual cost of sold finished products and/or services has already been calculated. If you plan to cooperate with the accounting method, there is no need for it.

5. Characteristics of unfinished production

For an accountant, it is important to look at the unfinished work in progress:

1) from technological – this is the value that is found in processing. Inform us in advance of the materials that are transferred (written off) to the workshop at the authority of the organization that is in the warehouse. It is transferred that all materials present in the workshop are subject to processing and processing. Finished products from the workshop must be transferred to the warehouse;

2) from legal – this is the value that exists on material basis in the administration of workshops. What are the forms of material availability of the vikoryst administration of the organization - in addition to nutrition. It is important to note that when interpreted more broadly than before, the fragments in this section to the warehouse of unfinished production include materials received in the workshop, although their processing has not yet been printed, and finished products, which have not yet reached delivery to the warehouse;

3) economically - through capital investments, part of the working capital, as it turns out, may, having become finished products, turn into pennies. The fluidity of this metamorphosis lies both in the technological possibilities of production and in the economical situation;

4) from accounting – balance sheet 20 “Basic production”. Expenses from production are calculated according to the debit of rakhunka 20 “Basic production”. Debit turnover of this rahunku

In some industries (products, energy, etc.), which may indicate unfinished production, there is actual integrity of the released finished product. However, most of the industry's galoozes, which have unfinished production, have been in storage for months 20 “Basically production” and do not reflect the actual productivity of the products produced through the obvious There is a change in the surplus of unfinished production.

First of all, it is important to spend on released (put into warehouse) finished products, it is necessary to supplement them as a result of expenditures in order to avoid unfinished production, which will continue to be spent for a month after the debit of the account 20 "Basically virobnitstvo."

In some cases (for example, blast furnace production), the stability of unfinished production is not taken into account through insignificant obligations. Compatibility of released finished products (C) is determined by the formula

C = NPn + 3-M-NPk,

de NPN – unfinished promotion for the beginning of the month;

3 – actual expenses for production of products per month;

M - variety of raw material and unprinted materials; parts, components and assemblies, residually rejected and associated with canceled agreements;

NPK - unfinished production at the end of the month.

The value of unfinished production is given in paragraph 63 of the Regulations on the accounting form and accounting information: “Products (works) that have not gone through all stages (phases, transfers) transferred by the technological process, and also the production is incomplete , which have not passed testing and technical capture , lie down until the unfinished virobnitsa.”

The amount of unfinished production is covered in two stages:

1) the valuation of natural surpluses of valuables, which the plant has, for example, at the end of the month;

2) assessment of the predictions of natural surpluses in the vartisnomu expression.

The actual surplus values ​​are determined based on both the operational data of the production workers and the inventory data.

The assessment of unfinished transactions is carried out by accounting specialists.

Resentment at this stage is an important and complex procedure, as it is subjective in nature. The greater the amount of unfinished production at the end of the month, then (for other equal minds) there will be less consistency in the finished products released and in the end.

Subject to clause 64 The provisions regarding the accounting process and accounting information incompleteness of progress can be assessed:

a) in mass and serial production:

for factual and normative (planned) strategic cooperation; for direct articles of vitrat;

for the production of cheeses, materials and beverages;

b) in a single production - for the actual losses incurred.

When assessing the unfinished transaction for actual expenditures from the list of articles for which the incomplete transaction is calculated, include the articles “Waste for the Slut” (except for single items, for which the Sluts are found to have an unfinished transaction nya), “Spend on preparation and mastered production” and “Inshi virobnichi vytrati".

Assessing unfinished production from the normative (planned) level of production, the following norms for the expenditure of material, labor and other resources are assessed. For each part and unit, indicate the standard norms of direct costs, based on the number of parts and units, multiply by their standard costs. Indirect costs will be calculated at costly rates for a hidden pouch of costs to the workshop.

Assessing unfinished production for direct expenses means the amount in excess of direct expenses (materials, payment of work, charges for payment of labor, etc.), which is incurred by production that is not completed with production.

Unfinished production can be assessed only by the amount of raw materials, materials and products spent on unfinished production.

With the step-by-step method, a special assessment of unfinished production is required, call and hesitate. This varity is indicated by the costs of unfinished agreements, then. yak balance rakhunku 20 "Basically virobnitstvo".

If a business transfers material assets, not completed with technological processing, to independent legal entities, its structural subdivisions or under a simple partnership agreement, then the following records will be made in the accounting department:

transfer of material assets, not completed with technological processing, under a simple partnership agreement in the amount of actual expenses for their production:

D-t rah. 58 “Financial investments”

transfer of material values, which have not been completed with technological processing, to structural units in the amount of actual costs for their production:

D-t rah. 79-1 “Rozrahunki from the seen lane” Set of accounts. 20 "Basically virobnitstvo";

transfer of material assets that have not been completed with technological processing, under a purchase and sale agreement in the amount of actual expenses for their production, write-off expenses for canceled production agreements, as well as expenses for production without giving products:

D-t rah. 91-2 “Inshy waste”

Kit sch.20 "Basically virobnitstvo".

Due to the reasons for the shortage of material assets that have not been completed by technological processing, the order of presentation in the accounting department will be as follows:

written-off material assets that have not been completed with technological processing, the shortage of which was a legacy of natural disasters, fires, accidents, nationalization, etc.

D-t rah. 99 “Profitki and zbitki”

K-t rah. 20 "Basically virobnitstvo";

written-off material assets that have not been completed with technological processing, so that there is a shortage of wines that have not been identified:

D-t rah. 94 “Insufficiency and waste due to loss of values” K-t rah. 20 "Basically virobnitstvo."

Using the method of subsidizing the profit, the debt of unfinished production will be insured differently.

At paragraph 1 of Art. 319 of the Tax Code of the Russian Federation stipulates three options for the disbursement of deposits for the surplus of unfinished production.

In organizations whose production is associated with the harvesting and processing of cheese, the surplus of unfinished production in the warty world is calculated as the surplus of unfinished production in the output cheese (in the country it is expressed nі) for

minus technological costs. Unfortunately, at st. 319 it is not specified what is meant by “exit cheese”. It should be said that this is the amount of milk that falls on the released products over the course of a month and the surplus of unfinished production at the end of the month.

In organizations that are associated with the execution of work (provided services), the surplus of unfinished production is calculated from the portions of unfinished (or completed, or not accepted at the end of the month) transactions with the official obligation for a prayer that ends over the course of a month. It is not clear what is meant by the agreement. Although there may be a number of conclusions, the final assessment will be the same. It seems to us that this is a valid assessment. So the question arises: what is the assessment - the agreed value and the amount of actual expenses? In our opinion, there may be a rest.

Other organizations calculate the surplus of unfinished production as part of the direct costs of the planned (regulatory, cost) production of products. Many of these organizations do not cover the planned (regulatory, costly) level of production, but now they will have to work.

When decommissioning unfinished production, it is important to ensure that the surplus of unfinished production at the end of the current month is included in the warehouse of direct expenses of the coming month.

Weekend dates

1. A surplus of unfinished production

2. Spend directly over the course of a month, crb. 140 TOV

3. Sirovina, t:

a) for released products for the month 9000

b) at the backlog of unfinished production

at the end of the month 1000

10,000 at a time 4. Agreement price, rub.:

a) completed this month 160,000

b) not completed at the end of the month 40,000

5. Planned product volume, rub. This includes direct spending

6. Actual production release

per planned amount per month, rub

50 TOV 40 TOV

Solution Option 1

1. A portion of the syrup from the surplus of unfinished production at the end of the month from the final duty of the output syrup

1000: 10 000 = 0,1.

(10,000 + 140,000) 0.1 = 15,000 rub. Option 2

1. A part of the unfinished creation at the end of the month in the final obligation, a promise to finish

40 000: 200 000 = 0,2.

2. Directly spend what falls on the surplus of unfinished transactions at the end of the month

(10,000 + 140,000) 0.2 = 30,000 rub. Option 3

1. Part of direct costs for planned production output 40,000:50,000 = 0.8.

2. Spend directly what you get:

a) for manufactured products 160,000 0.8 = 128,000 rubles.

b) for the surplus of unfinished production at the end of the month (10,000 + 140,000) – 128,000 = 22,000 rubles.

6. Methods for paying taxes for production

There are a number of methods for collecting costs for the production of products. Their main names can be: processual (simple), orderly, progressive, normative.

The process-based (simple) method stagnates during the generation of a limited number of types of products, if the generation is incomplete (types of coal, electricity generation, etc.). Once everything has been spent, collected in section 20 “Basic production”, the actual consistency of the manufactured products becomes clear. Objects in the form of deductions are similar to the objects of calculation.

With the one-by-one method, the vitrat is applied to the skin around the sample of the sample (one or a series of germs). The object of calculating the cost is also the skin area. The compatibility of a single virus is determined by the distribution of the compatibility of the harvested virus by the number of spawners in the harvested one.

The advanced method of processing waste products is processed once the output raw materials (materials) are consistently converted into finished products. The leather manufacturing process is called refining and ends with the release of an intermediate product (finished product) and finished product. Drinks are produced mainly for the purpose of production in the future, and some of them can be sold for sale. The object of the expenditure for this method is transfer.

The advanced method of processing waste can be of two types: without prefabricated and prefabricated.

In the first type, the flow of products from one transfer to another is not displayed in the accounting department. Directly pay for insurance on the skin area. The quality of the output product is equal to the quality of the product beyond the first stage. The cost of finished products includes the cost of all processing costs (the cost of finished products is not calculated).

With the prefabricated method, the compatibility of both the final product and the product of the skin treatment is determined. Expenses of one division are transferred to the next division by debit and credit of section 20 “Basically vyrobnitstvo” in analytical perspectives. The consistency of the finished product consists of the consumption of the remaining process and the consistency of the finished products, then. The same expenses are repeated several times in the production of manufactured products. Such distribution in the form of losses is called internal factory turnover and is switched off when the costs are calculated for the enterprise as a whole.

The basis for the normative method of taxation is the following principles:

forward calculation of the cost of skin products with the regulation of standards for all types of inputs;

the scope of changes and their significance will contribute to the consistency of the products;

the amount of actual expenditures for the production of hysteresis and their expenditures according to the norms and in addition to the norms;

Establishment and analysis of the reasons for keeping actual expenses in line with the norms;

breakdown of the actual comparability of manufactured products as a sum of regulatory comparability, changes and modifications to standards.

Analytical outlook

All expenses related to the production of products are written off to the debit of account 20 “Basic production” in the full amount. However, for the purpose of payment, a lot of expenses (for recruitment, representation, advertising, insurance, etc.) are taken into account only within the limits of norms that are approved by a centralized order. Therefore, the analytical approach to section 20 “Fundamentals of Virology” should be divided into expenses:

a) not standardized;

b) normalization, protection at the boundaries and above the norms.

Therefore, the analytical structure was designed to organize the naming of manufactured products before final calculation, then. All production costs were divided according to the types of products produced. Then, the amount of each type of product sold was divided into the number of released units of this type (div. further).

At this time, an expanded method of paying taxes to the centers of responsibility has emerged. This means that the money is spent not on the species (names) of vibrator that are being vibrated, but on the vibrator plots, as the song master usually suggests. According to the centers of responsibility, there can be tasks and costs (budget), in which the master can invest. All care from behind the given cost is strictly controlled.

The main role is played by the order of write-off of indirect contributions. The smells can be attributed to the types of vibroviruses either by the centers of diversity or by the expiration of this significant period. The decision has to be based on the adopted regional policy, and since all indirect expenses are written off from this drive 90-2 “Sales Compliance”, then the comparability of the finished product will be “truncated”; If the expenditures are written off to account 20 “Basically production”, then the value of the contribution is determined by how the expenditures are distributed.

Thus, in all cases, the value of social responsibility is of a mental nature.

8. Management aspect of the main production

The new Sector Plan further strengthens the financial structure from the management one.

Financial image poses problems in showing the financial state of the organization, and the final financial results, which are recognized as the head of external accounting officials.

Managerial area of ​​purpose for obtaining information about the process of molding, production costs and production, calculating the value of products (work, services), and their sales.

The division of a single accounting area into financial and management is similar to the other half of the 19th century, when the Czech author Gottschalk (b. 1865) created two types of cycles: one - for the organization of developments from outside the organization ї persons (financial aspect) and the other - for the aspect in the middle organization (managerial structure). Of central importance in another cycle was the form of expenditure and calculation of the cost of finished products (work, services). The two cycles were tied together with screen-like shells. This approach is well known in many countries of continental Europe, especially in Germany and France. At the same time, it is absolutely far from our and Anglo-American traditions (it remains to recognize the division of the financial and management aspects, but does not see them as two cycles connected by screens).

Clause 22 of PBO 10/99 “Wages of Organizations” states that the accounting authorities are responsible for showing expenses for major types of activities in the breakdown of elements of expenses. In paragraph 8 of this PBO 10/99 it is written: “When forming expenditures for basic types of activity, grouping of the following elements may be ensured: material expenditures; spend to pay for praci; health care for social needs; depreciation; Spend everything else."

The prote system of accounts for collecting expenses does not transmit grouped information about expenses by named elements. For this purpose, you can quickly refer to the different numbers of sections from 30 to 39 in Section III of the Plan of Sections, opening the edges of the section to see the details of the elements. A detailed methodology for such an approach may be developed by the Ministry of Finance of the Russian Federation. Various variations of this shape are possible. Let's show you the simplest option in the form of labor costs. For this purpose, we enter account 32 “Withdrawals to pay for work” and for any payment of wages we create an accounting entry:

D-t rah. 32 “Spend to pay for food”

K-t rah. 70 “Rozrahunki with staff and services.”

Next, the hidden amount of debits, collected in the debit of account 32 “Debits to pay for work”, will be written off to specific accounts in the form of debits depending on their nature (workers of the main and auxiliary production, maintenance personnel of the workshop iv, factory management workers and also) accounting entry:

D-t rakhunkiv in the form of vitrats (20 “Basic vyrobnitstvo”, 23 “Additional vyrobnitstva”, 25 “Zagalnovyrobniy vitraty”, 26 “Zagalnospodarsky vitraty” etc.) K-t rakh. 32 "Spend to pay for food."

In this case, the debit turnover for line 32 “Withdrawals to pay for expenses” will show the total amount of expenditures for payment of expenses for the current period, which will be reflected in the accounting records.

Such an approach to the volume of expenditures creates additional work and new serious difficulties for accountants, and, not surprisingly, the rackets were deprived of ten positions empty, giving the opportunity to accountants to enter rackets on the This investigation and, unfortunately, the appearance within the framework of two accounting cycles is not the worst thing our foreign colleagues.

9. Calculation of the cost of finished products (work, services)

Calculation is a process that allows you to calculate:

a) I’ll pay a sum of money for the government’s activities, then. confidentiality of both manufactured and sold products (work, services);

b) the consistency of a single finished product (work, service) for skin use.

Interpretation (a) is necessary in all cases, but interpretation (b) is not necessary in all cases. The remains of the bula were expanded during the Radian period. However, their significance is significantly altered by the intellect of deriving the results and the great difficulty of such calculation.

The reasonableness of the adjusted value of the viklikan is without any reason.

1. Warehouse profit - everything that the accountant includes in section 20 “Basically production”, which means the amount of profit. The more expenditures are contributed to section 20 “Basic production”, the greater the importance of cooperation and profitability. (Submitting Inodes

tell accountants that they won’t accept the balance sheet, and insist that part of the expenses must be shown behind box 31 (now 97) “Witrates for future periods.”) Being a number cruncher, any accountant can take out what you need.

2. Vitrat size, then. number manager, also comply with the accepted standards. Businesses can use two depreciation rates: one for contributors, the other for employees. By changing the norm, we change the amount of expenditures, but if the knowledge in both cases is the same, then what can be taken into account that the actual expenditures have changed? By manipulating the norms, in addition to the norms of depreciation and amortization, the accountant can eliminate any significant income and income. In this case, regulatory documents, including the Accounting Plan, allow accountants to carry out their work.

3. It is often difficult to separate expenses between periods of time. For example, according to the regulatory documents that regulate the accounting form of funds, the accountant is required to write off payments according to the bank statement. Please note that the rules of international standards must be written off at the time of issuing the payment document. At any moment, the accountant changes the amount of expenses incurred.

4. If the number reader gives instructions, then the signer, then. It is necessary to store the finished product both for instructions and for the purpose of unfinished production. In fact, the balance of the 20 “Basic balance” in traditional accounting is indicated by the expert approach, and the experts are always overweighted, so as not to lead to a decrease in profitability, and, moreover, Moreover, in the terminology of calculation apologists, “it promotes the efficiency of production” and “unlocks internal reserves” ", or make changes, which will lead to the protection of the property and, by replacing the income of pseudo-beating, reduces the amount of the deposited income. (We are now faced with a paradox: the more profits the accountant shows, the more real profits his rulers will take away.)

or to the object of calculation it is possible to include only commodity products without regulating intermediate products;

Or they agree on the need to include both end and intermediate objects.

It is clear that if the first interpretation is correct, the value of property will be greater.

In this way, the calculation about the object is even more complex. In general, we can see how many units of finished products are represented: a) how many are produced and b) how many are delivered to the warehouse. Products that cannot find a buyer and will be left out of stock until they are processed for sale are also included as a valuable object of calculation, which significantly reduces the cost of production. In addition, the more unscrupulous viruses that come into the warehouse, the lower the level of cooperation. Therefore, it may be better to properly focus on the production of commercial products, rather than bring the production cycle and the cycle of sales of finished products to a rapid start.

6. The presence of the so-called pair practically crosses the possibility of calculating the unit. For example, spending on daily cattle work is divided into finished products, which are represented by offspring, milk, vaginal growth and pus. The skin compatibility with types of products can only be determined with the help of some mental modifications. If it comes from the fact that with the development of the production of such received products, the data becomes more important, then in one situation the calculation of one, as an accounting category, becomes either stupid or cumbersome.

7. The real argument against accounting calculation is the need to take into account the fact that, in practice, in any enterprise one can see direct and sequential expenses. It is important to note that direct expenditures can easily be included in the calculation object (this is correct, since the six previous arguments should not be taken into account), indirect expenditures are recommended to be distributed proportionally to the selected base, so that the choice of base is always subjective character, and also, choosing base, then set the property values. Actors of accounting calculations, continuing the tradition of I.F. It is important that the accuracy of the division of indirect tests will be ensured, since for the division of various indirect tests it is necessary to either change the bases or combine them, in which case the intelligence of the results, insignificance (entropy) to The results will only increase. If we note that the development of production is steadily increasing the share of indirect investments, then the significance of the created situation becomes even more significant. This year everything will be spent

not direct, but indirect. In fact, at the automatic plant, which rotates different types of products, there are all indirect losses, there are no direct ones. Many experienced accountants, trying to get around the difficulties of indirect deductions, try to include direct deductions in collaboration, due to the gradual and inevitable decrease in their parts in the general obligation of debits to work on this approach as non-stop, and hopeless.

8. It is also necessary to note that the composure is only an arithmetic mean. Since, for example, only one finished product is produced, it is obvious that the integrity of the skin of each of these units is not the same, as accountants agree that it is clearly important to respect the presumption of accuracy on which the entire trade is based financial accounting department. Sobivartist is a more mathematical calculation than due to the statistical nature of the generated products and services.

9. Moreover, accounting “factual” cooperation leads to the formation of a waste economy - the waste of resources of enterprises and estates. This is especially obvious for the formation of prices as a matter of profitability, increased by hundreds of profits. In this case, you can increase your income by increasing your income.

10. And we decide, the rest is neglected: it is acceptable that the confidentiality is fully insured and settled. Todi still blames at least two foods:

What is the value of working?

What can you do without being self-sufficient?

On the first, the answer is given in the front part of this section, on the other, it is important to note that the construction of the economy is very labor-intensive and expensive, and you can choose from it with the help of specific selections. And this commercial production is impossible, since it is not true in essence and the market price It takes an hour to remove the fragments, which are the result of “posthumous” work and cannot be corrected.

With introductions from today 2002 r. Chapter 25 of the Tax Code of the Russian Federation first poses the problem of organizing tax income. Therefore, it is necessary to clearly understand the implications of approaches before generating information about expenditures on production of products for both tax and accounting purposes. A comprehensive analysis of the classification of income tax items is given in Table. 3.1, 3.2 and 3.3.

Material expenditures The statistics of expenditures are in accordance with the Tax Code of the Russian Federation Formation for the purposes of submission The procedure for identification for accounting purposes Expenses on the main materials that are obtained from the manufacturer:

For the addition of materials that are used in the production of goods (Viconian robot, given services) and (or) form their basis or a necessary component in the production of goods (Viconnian robot, given service) meadow). Notes.

1. The amount of material waste is changed to the amount of waste products (excess raw materials, beverages, coolants and other types of material resources that were created during the production of goods in (Victorian work, assigned services), which often spent the living resources of output resources (chemical or physical power) and through tse vykoristovuyutsya with increased costs (reduced output) or not vykoristyutsya for direct reasons). The inventory of commodity and material assets, which is included before material expenditures, is formulated as follows:

The price of their surcharge, including the commission vineyards, which are paid to intermediary organizations, imports and fees;

Costs of transportation, saving and other costs associated with the addition of commodity and material assets (clause 2 of Article 254);

Variety of non-returnable containers

and packaging accepted as a postal carrier with commodity and material assets (clause 3 of Article 254) (the value of the return packaging accepted as a postal carrier with commodity and material valuables is included up to the price, is excluded from the postal price sum up the cost of a supplement at the price of a mighty vikoristan or implementation); 2. The date of expiration of material expenditures with the method of subsumption is recognized as the date of transfer from the manufacturer of the original materials (clause 2 of Article 272)

Spending as a result of shortage (or) supply while saving and transporting commodity and material assets within the limits of the norms of natural waste, approved by the procedure established by the Order of the Russian Federation (clause 7, clause 4, article 254)

Soum retail insurance is insured at the warehouse for sales receipts (clause 5.1, clause 1, article 265 of the Tax Code of the Russian Federation)

Payments for a commercial loan issued by postal customers are insured at the warehouse for sales receipts (clause 2, clause 1, article 265 and clause 1, article 269)

Soum retail includes:

There is a variety of commodity and material assets that can be purchased until they are taken into shape

(clause 6 of PBO 5/01);

(clause 6.6 PBO 10/99)

The amounts for a commercial loan issued by customers include:

The first priority is the quality of commodity and material assets until they are accepted into form (clause 6 of PBO 5/01);

To the warehouse, fees for basic types of activity

(clause 6.2 PBO 10/99)

Table 3.2 Debit statistics that are covered by insurance under the Tax Code of the Russian Federation (or) natural forms that stimulate charges and allowances, bonuses and one-time incentives:

Amounts charged at tariff rates, per-day salaries, at regular rates or at hundreds based on revenue

depending on the forms and payment systems accepted by the organization;

Incentive character, including bonuses for performance results, bonuses to tariff rates

and salaries for professional excellence, high achievements among people and other similar indicators;

The description of a stimulating and (or) compensatory nature, associated with the mode of work and minds of work,

This includes allowances up to tariff rates and salaries for work at night, work in a high-shift mode, for a variety of professions, expanded service areas. These types of expenses are not covered by insurance:

You can see that there are payments for any kind of wine city, which are paid to workers and workers, who are paid on the basis of employment agreements (contracts); (Clause 21, Article 270);

in the form of premiums that are paid to workers for the provision of funds for special purposes or for general purposes (clause 22 of article 270);

For the payment of additional duties under the collective agreement (subject to the transfer of official legislation) allowances are given to workers, women, and children (Clause 24, Article 270). The payment fund includes:

Premiums and vineyards (including the variety of natural premiums), which may be systematic in nature, regardless of their payment (clause 8.13 of the resolution of the State Statistics Committee of the Russian Federation dated November 24, 2000 No. 116);

One-time premiums are not subject to regular payment (clause 10.1 of the resolution of the State Statistics Committee of the Russian Federation dated November 24, 2000 No. 116);

Other one-time optional payments (in connection with

between holy days and jubilee dates, the amount of gifts to workers is also available), including the amount that is paid upon retirement (clause 10.7 of the resolution of the State Statistics Committee of the Russian Federation dated November 24, 2000 No. 116); Spend to pay for the price

for work in important, generous, especially generous minds, for above-standard work and work on weekends and holy days, which follow the laws of the Russian Federation;

Supplements subject to regional payment regulations, including regulation for regional coefficients and coefficients for work

in important natural-climatic minds, which are consistent with the legislation of the Russian Federation;

Supplements transferred by the legislation of Ukraine

for uninterrupted work experience in the regions of the Extreme Pivnocha and similar localities before them, in the regions of the European Pivnocha and other areas with important natural and climatic influences;

Disposable wine towns

for length of service (bonuses for length of service) in accordance with the legislation of the Russian Federation;

Payment of additional allowances provided by law to workers is subject to the collective agreement (clause 9.2).

Continuation of Statti deductions, which are insured according to the tax system (under the Tax Code of the Russian Federation) Statti debits, which are not insured under the method of subsumption (per the Tax Code of the Russian Federation) The procedure for insuring under the method of the accounting department, deductions to pay for work, which are preserved. allowance for citizens for an hour, spend

to pay for the travel of government workers and those who stay with these workers in the morning, to the nearest point of entry into the territory of the Russian Federation and back (including expenses for paying for the transportation of baggage no organizations established in the regions of Extreme Pivnocha and similar localities before them) in the order transferred legislation of the Russian Federation;

Additional payment for underage workers for shortened working hours;

Spend on paying for a break from a mother's work for the baby's birth;

Spend to pay for the hour associated with medical examinations or military personnel of the state military service 2. Compensation charges: penny compensation for non-existent admission during the duty hour of the military worker; This type of insurance is not covered (clause 25, article 270): ? in the form of bonuses until pensions, one-time assistance to veterans ready to retire; the amount of the average salary allocated to workers, which is saved for the hour of their elimination of sovereign and/or enormous obligations and in other cases, transferred by the legislation of the Russian Federation on the Russian Federation;

Incentives for the workers who are subject to the reorganization or liquidation of the organization, a reduction in the number or staff of the organization's workers;

Spend to pay for the amount that is saved according to the legislation of the Russian Federation for the hour of initial leave that is given to the organization’s employees;

Spend to pay for an hour of forced absenteeism or an hour of paid lower work in cases stipulated by the legislation of the Russian Federation;

Spend on additional payment up to the actual earnings at times of time-consuming productivity, established by the legislation of the Russian Federation_

3. Deductions related to the employment of workers, transfer of labor agreements (contracts) and (or) collective agreements:

The provision of free supplies to healthcare workers is consistent with the legislation of the Russian Federation of utility services, food supply and products;

in the form of income (dividends, dividends) from shares and contributions to the organization’s workforce; compensation is charged in connection with increased prices based on the size of income indexation according to the decisions of the Russian Federation.

The following types of insurance are not covered:

Compensation for the increased price of food in restaurants, buffets and dispensaries, or provision of food at discounted prices or cost-free (with the exception of special food for children

Before the payment fund, the following items are included: ? payment (in whole or in part) by organizing the provision of workers in penny or in kind forms (as provided by law), including in other forms,

Continuation of the Statti deduction, which is insured under the method of subsumption (under the Tax Code of the Russian Federation) Statti deduction, which is not insured under the method of subsumption (per the Tax Code of the Russian Federation) The procedure for insuring under the method of the accounting department is given to the organization's employees in In accordance with the procedure established by the legislation of the Russian Federation for a costless life (penny sum) compensation for the lack of provision of a cost-free life, communal services and other similar services);

The validity of the items seen by the workers is strictly consistent with the legislation of the Russian Federation of items (including uniforms, uniforms) that are forfeited in a special permanent settlement (amount of benefits in connection with their sale m at reduced prices);

Amounts accrued at the rate of the tariff rate or salary (in the case of a new job on a rotational basis), transferred by collective agreements, for the days of work in high doses, the location of the organization (collection point) to the place of work and back, transferred to the graph Who are the robots on shift, as well as during the day? the work of doctors in the weather on meteorological minds; categories of workers in cases, which are subject to proper legislation, and also in case of non-commercial or polgova food provided by employment agreements (contracts));

You can see the amount of material assistance for healthcare workers (zocrema for cob application

for the addition and (or) daily life, on external or partial repayment of the loan granted for the addition and (or) daily life, non-deductible or beneficial provisions for the expansion of living minds, under the influence of domestic domination and other social consume) (clause 23, article 270 );

To pay price differences

when selling goods (labor, services) at preferential prices (tariffs) (lower than market prices) to healthcare workers (clause 27, article 270); buffets, like coupons (clause 11.2 of the resolution of the State Statistics Committee of the Russian Federation dated November 24, 2000 No. 116); Before the payment fund, the following items are included: ? material assistance is provided to all or most workers (clause 10.4 of the resolution of the State Statistics Committee of the Russian Federation dated November 24, 2000 No. 116) is assigned to the main place of work for workers, workers, and specialists of the organization Nowadays they begin with intensive work in the system of advanced qualifications or retraining of personnel in surges , transferred by the legislation of the Russian Federation;

Spend to pay for travel to the place of work and back by public transport, special routes, by transport through technological features of production, or if you spend to pay for travel to the place of work and back transfer of employment agreements (contracts), otherwise spend money do not take out insurance under the method of insurance (p 26 Article 270);

Spend on paying the donor donors for the days of fasting, blood donation and supplies that are expected after each day of blood donation;

Additional payments to disabled people, transferred by the legislation of Ukraine

4. Spend money on obov'yazkova and voluntarily

insurance for healthcare workers:

Amounts of payments (payments) of workers for contracts of compulsory insurance, placed on the account of workers and insurance organizations (non-state pension funds), which hold licenses, issued according to the legislation of the Russian Federation Federation for carrying out similar types of activities in the Russian Federation;

to pay price differences when selling at preferential prices the products of auxiliary states for the organization of community food (clause 28, article 270);

To pay for vouchers for medical treatment and repairs, excursions and more expensive ones, borrow from sports sections, groups and clubs, support for cultural-species and sports (sports) visits, subscriptions, so there is no need to subscribe to normative and technical documents. I value literature, and to pay for goods for a special salaries of workers, as well as other similar expenses, deducted from the costs of workers (clause 29, article 270)

Vitratami is not known: ? the total amount of payments (contributions) of employers that are paid under contracts of long-term life insurance for workers, pension insurance and (or) non-state pension security for workers over 12 hundred rubles as the amount of expenses for payment for taxes (clauses 6 and 7 of Article 270);

The following shall not be included in the payment fund:

Contributions to be paid for the cost of the organization for contracts of voluntary pension insurance for workers (contracts on voluntary pension security) (clause 36 of the resolution of the State Statistics Committee of the Russian Federation dated November 24, 2000 No. 116).

Extension of Statti deductions, which are insured under the taxation method (from the Tax Code of the Russian Federation) Statti deductions, which are not insured under the subcontinuation method (from the Tax Code of the Russian Federation) The procedure for acknowledging the amount of payments (payments) of robot sellers for employment contracts using the accounting method personal insurance (non-state pension security agreements) , placed on the account of workers and insurance organizations (non-state pension funds), which hold licenses issued in accordance with the law. Note.

At the vipads of the good insurement (incontinent Penceshel), it is invented to come up to the Vitrat on the payment of the pratsi for agreements (paragraph 16 of Article 255): the dovgostok insurance lives, the Yakshcho contract is to threaten the lines more than the rockes ry. Many families do not transfer insurance payments, including annuities and (or) annuities (in addition to the insurance payment transferred at the time of death of the insured person), for the benefit of the insured person; pension insurance and (or) non-state pension security. Under which agreements of pension insurance and (or) non-state pension security are responsible for transferring the payment of pensions (previously) for the better? The employer's contributions for such agreements, previously included in the warehouse and in the case of a change in the situation of the agreement, the short-term line of the long-term life insurance agreement, the pension insurance agreement, the non-state pension security agreement, or their dissolution, from the moment the change of minds has meaning agreements and (or) shortening the lines of these agreements or their dissolution (due to the fall of the pre-line dissolution of the contract due to the conditions of non-overpowering force, both above and beyond the limits (clause 16 of Article 255);

Payments for contributions of voluntary special insurance, which transfer the payment by insurers of medical expenses of insured workers at the rate of 3% of the amount of expenses for the payment of medicine, are not considered as contributions (clauses 6, 7 of Article 270); Social payments include:

Insurance payments (payments) that are paid by the organization under contracts of special, main and other voluntary insurance for the benefit of workers (in addition to obligatory state special insurance) (clause 16 of the resolution of the State Statistics Committee of the Russian Federation dated November 24, 2000 No. 116);

Insurance payments (contributions) that are paid by the organization under contracts of voluntary medical insurance for workers and members of their families (clause 17 of the resolution of the State Statistics Committee of the Russian Federation dated November 24, 2000 No. 116);

Spend as much as possible to pay health care facilities for workers, which are provided to healthcare workers (clause 18 of the resolution of the State Statistics Committee of the Russian Federation dated November 24, 2000 No. 116);

Payment for travel to workers and members of their families for medical treatment, medical expenses, excursions, travel expenses (except for those paid for the benefit of the insured pension schemes provided for by the legislation of the Russian Federation, what gives the right to the establishment of a state pension.In this case, the total amount of payments (contributions) of workers, is paid for under these contracts, is insured using the insurance method, which does not exceed 12% of the amount of expenses to pay for the insurance (Clause 16, Article 255), voluntary special insurance of workers, which fits into at least one line, what transfers payment from health insurance providers Witrate of insured workers. These contributions are included in the amount of expenses in the amount, which does not exceed 3% of the amount of expenses for payment of insurance (Clause 16, Article 255);

voluntary special insurance, which is included in the event of death of the insured person or the loss of the insured person's special benefit in connection with his/her labor obligations. These deposits are included up to the warehouse with a size that does not exceed 10 thousand. rub. per river per insured worker (clause 16, article 255).

Payments for contracts of voluntary special insurance will be made including the death of the insured worker and the insured worker will spend over 10 thousand in connection with labor obligations. crb. at the rate of one insured health worker, withholding payments are not allowed (clauses 6, 7, Article 270)

state social budgetary funds) (clause 19 of the resolution of the State Statistics Committee of the Russian Federation dated November 24, 2000 No. 116)

Continuation of Statti Vitrat, which is insured under the method of subsumption (under the Tax Code of the Russian Federation) Statti Vitrat, which is not insured under the method of Submission (under the Tax Code of the Russian Federation) The procedure for insuring under the method of accounting of Rashta vneskiv for contracts of voluntary insurance (non-state pension) ійножка) that fit on the minds , not consistent with the above-mentioned items, do not include the supply of income from the warehouse (clauses 6.7 of Article 270). 5. Other expenses and charges that are included in the warehouse for payment of goods:

Sumi, they are punished for vikonana robots to persons, we will get them to robots

in the organization with special contracts for the supply of labor with government organizations, both directly to these individuals and transferred to government organizations;

Spend on paying for all the workers who are not on staff of the organization,

for their work, he works for the establishment of contracts of a civil legal nature (including contracts in a row), for the payment of payments for contracts of a civil law nature, established with individual enterprises; transfer of legislation of the Russian Federation to the regulation of military servicemen who perform military service in state unitary enterprises and in future organizations of federal bodies of the crown government,

in which the legislation of the Russian Federation transferred the military service, both private and commanding officers of the internal affairs bodies, transferred federal laws, laws on the status of military service officers and the establishment of bodies that end criminal punishments in you looks like there is a release of will;

Other types of contributions, generated by the employee’s measles, transferred by an employment contract or (or) a collective agreement

Table 3.3 Depreciation insurance for main purposes

Viznannie s podatkuvaniya (subject to the Tax Code of the Russian Federation)

Depreciation for the main assets using the method of subtraction is charged using the following methods:

linear;

nonlinear. When the main features (bodies, spores, transmission devices) become 20 years old and higher, the linear method of charging depreciation is established (clause 3 of Article 259).

Note.

The cost of the main property, which is being depreciated, is calculated as the sum of expenses for its addition, preparation, preparation and delivery to the camp, in any additional for the vikoristan (clause 1 of Article 257).

Soum stores with the method of payment are insured at the warehouse for sales receipts (clause 7 of article 271).

Payments for a commercial loan with subsidies are insured by the warehouse for sales receipts (clause 5.1, clause 1, article 265).

Notes.

1. Not recognized as depreciation

s podatkuvannya mainno, primary vartіst yakogo to become up to 10 TOV crb. inclusive. The validity of such a mine is included until the full amount of material is put into operation (clause 3, clause 1, article 254).

2. Vitrates for the entrance to the bathhouse and (or) the building lane, which are depreciated, are not recognized as vitrates according to the method of fitting (clause 5 of Article 270).

Knowledge of the accounting method

According to the accounting method, the amount of depreciation and amortization is calculated using the following methods (clause 19 of the order of the Ministry of Finance of the Russian Federation No. 26 dated March 30, 2001): linear;

exchanged surplus; write-off of the vartosti for the sum of the numbers of rocks in the line of the korisnogo vikoristanny; proportionally to the total production.

Soums are included in the actual collection of the main sum of money in the form (clause 8 of the Order of the Ministry of Finance of the Russian Federation No. 26 dated 30.03.2001).

Payments for a commercial loan can be included up to the actual expenses for adding the main amount until they are recognized in the form (clause 8 of the order of the Ministry of Finance of the Russian Federation No. 26 dated 30.03.2001).

Objects of the main features of the product are worth more than 10,000 rubles. are written off as expenses for production in the world of putting them into operation (permits for production) (clause 18 of the order of the Ministry of Finance of the Russian Federation No. 26 dated 30.03.2001).

Note.

The tables are consistent with the classification of direct deductions for the purposes of taxation and accounting.

Subject to paragraph 1 of Art. 318 of the Tax Code of the Russian Federation, before direct deductions, deductions related to the preparation (production), saving and delivery of goods, acquisition of work, employment of services, accessories and (or) sale of goods (work, services, mining rights) are included ), zocrema:

material waste (for some of the materials that are immediately lost during production) (clause 1 of article 318);

spend to pay for praci;

the amount of accumulated depreciation for basic expenses (clause 1 of Article 318).

At the enterprises of the production sector, the collection of information about expenses will be based on Section 20 “Basic Production”. The financial success of an enterprise requires consistent control over expenses so as to promptly identify negative effects. The purpose of the register is to show the consistency of the object's output of products, work, and services.

Characteristics of rakhunku 20

The economical replacement of soum indicators of the turnover balance sheets of the main production is subdivided. Its first function is to describe the government's production process - collecting records of expenses for production, or calculation. At the same time, they will place information about the materials in the workshops - the card of rakhunka 20 shows the direction of the main (power) for production. In each organization, the values ​​of the register data indicate the administrative parameters of production, and the regional policy has been approved.

butt

The plant vibrates winches and cinders for mines. A 20-shelf bagel contains a large amount of material from the technology cards (specifications). The workshop has 8 welding machines, which are engaged in changing elements of existing structures. It is impossible to give a specific amount of salary, which falls on one person.

The accounting department has decided to record the payment of workers' wages in the official registers. What's going on at level 20? According to the Plan of Accounts, only direct expenses, which are clearly indicated for each unit of production, are written off. At the factory, they contain metals, purchased goods, and baked goods per rack 20, which are entered into the material register.

The situation is the same: the housing office has 2 plumbers, and their salary is due only to the service of the sewer pipes. Rakhunok 20 “Basic manufacturing” is analytically divided into sections (plumbing maintenance, repair of pipes, security of imported supplies), which will be both material and calculating.

Significantly economical replacement - active or passive rakhunok 20? Looking at the examples, you can see that the register collects information about the production process. This is about the government's operations, showing the ruin of the mainland, the resources wasted from this process. Dzherela koshtyv do not appear in the molded statements. This means that account 20 is active in nature, collecting information in debit. Credit turnovers cannot be greater than debit turnovers:

• It is impossible to waste more materials than those taken from the warehouse;
• It is impossible to write off or transfer to another register a salary payment that is more than charged.

Considering its active nature, the diagram of rakhunku 20 looks like this:

Recommended subrakhunki 20 rakhunki for the main areas of activity: industrial production, animal husbandry, agricultural production, etc. The organization can structure according to any points indicated in the regional policy. Stock: rack 2001 - made of forged assembly, and rack 202 - service with installation.

Rakhunok 20 - features

The importance of the register for others - the excess during the light period is not calculated using the usual method СН + OD - OBK = Ск, but is entered. Then the result will be a credit volume. This is due to the fact that section 20 “Basic production” contains selected information about cooperation over a monthly period. Until completion, the exact figure for the production value is unknown. In addition to the salaries of the main workers, materials from the manufacturing plant are involved in a number of warehouses:

• Depreciation of equipment;
• Payment for management activities;
• Rent, electricity;
• Transport and other.

After the end of the month (due to fate), 20 shelves are inventoried at the accounting department simultaneously from the workshops - incomplete production is revealed:

• Materials;
• Drinks;
• Products that are subject to control;
• The robots are not accepted by the deputy.

After calculating the surplus, you can see the amount spent during the period on goods in stock (released directly to buyers) or on work and services. This is actual consistency, as the credit of the rack 20 is shown by the formula: CH + OBD - SC = OK.

Conducted at rack 20 “Basically virobnitstvo”

The turnover of the asset register is made up of direct inputs, based on the specifics of the production cycle. The order is confirmed by the regional policy of entrepreneurship. The outline is formed based on the initial documents.

Types of typical debit transactions for account 20:

Credit transactions under account 20 consist of two types: the release of finished products from workshops during the current period at planned prices and the adjustment of stock after the determination of unfinished goods. Let's take a look at how and where 20 racks are written off. The accounting department has introduced two methods of moving the warehouse (to promote direct purchase): direct and intermediate.

In the first round, 20th round of work is organized by 43rd “Finished Products”.

butt

The surplus of unfinished cob production per month is 6000 krb. Prikhid is 45,000. The warehouse was transferred to the plannies of 34,000. The Klientam was 28,000.

		sum, rub.
		Storno - 2000

In this case, the planned availability of ready-made viruses is guaranteed.

With another method, 20 steps are organized, vikorista and additionally 40 “Release of finished products”. Vikorist's numbers for the butt:

		sum, rub.

Well, the two of them use different methods to spend money and write off the rakhunka 20. What to choose? The first option reduces the number of changes in the form of registers and additional account assignments. The inconsistency of the fact that rack 20 in the accounting department of the issue of many positions is necessary to adjust the turnover and surplus of the skin group.

Correspondence between 20 and 40 eliminates the need for coagulation in the process of generation and shows the real quality of the germs released over the course of a month. The method is the most basic, the least direct.

Additional control over manufacturing operations is systematized by the analytics of the market 20, which shows expenses per hour from two angles - category of expenses, type of product. Under the type there is a single product, a contract, a contract with the client for the provision of long-term services.

The result of the virtual process is stored in the expense items, the accounting department processes all the primary documentation for the formation of product integrity, and ensures control and management of industrial material assets in workshops and warehouses. The main synthetic production register is account 20 “Basic production”.

Document turnover per rack 20

The availability of expended materials from the production plant is recorded in internal documents:

• Help for the release of material assets;
• Invoices.

When the wages of workers are adjusted, a payroll balance is formed.

The flow of filings is supported by special registers. For example, at the end of the production cycle, all production expenses are recorded in the input list, which shows the reporting of the non-inclusion of expenses in the production cycle.

Register of entries by section 20

To complete the accounting form, a turnover sheet is presented, showing the beginning balance, period turnover and ending balance. The turnover statement for section 20 indicates the recovery of expended items from the manufacturer. Below we will point out the example of such information.

TOV "Romashka" prepares children's speeches for sales. Analysis of account 20 is shown in the balance sheet:

From the information, it is important that the product's total cost includes 238,367.84 krb.

It is important to note that the transfer of expense items must be enshrined in the regional business policy, so that all accountants know the division of expense items and formulate them correctly.

For a detailed analytical analysis, it is possible to analyze the heated volume of the vitrats on the production process, where the indications of the production process are shown on the dates with the corresponding calculations.

Placement between the dimensions and synthetic analysis, where the indications of which dimensions correspond to count 20. This analysis is based on the following entries:

• Dt20 Kt02 – reinforced with depreciation of the equipment;
• Dt20 Kt10.71 - vikoristan material values;
• Dt20 Kt60 – utility bills have been adjusted;
• Dt20 Kt69 – insurance contributions up to PF, FFOMS, FSS have been added;
• Dt20 Kt70 – wages have been increased for producers.

At the end of the skin month, count 20 closes, corresponding to count 90 with the following wiring:

Dt90 Kt 20 - RUB 244,567.99 - Write-offs and expenses.

Kintseve balance Rakh. 20 After the end of the month, it will be zero, otherwise, if the election is not completed, the ending balance will be numeric.

Functions of the depository data sheet

Proper distribution of funds allows you to:

• Reliable representation of virobnichikh vytrat;
• Calculation of actual production value;
• Analysis of the optimal selection of material values;
• the value of real prices for products;
• During the analysis, decisions must be taken of a strategic and managerial nature.

The debit balance of account 20 shows direct expenses for products that are produced, additional and indirect expenses, expenses for the account. Vіn corresponds from rah. 23, 25, 26, 28.

The credit balance of account 20 reflects the actual consistency of the production process of production. The sum is debited from the account 20 Dt account. 40,43,90.

The main criterion for accounting and government management is the total cost of production for the products that are produced.

Rakhunok 20 "Basically the production" of the purpose of maintaining information about the costs of production, products (work, services) which has become a method of creating this organization. Zokrema, this shell is used for the appearance of vitras:

from the production of industrial and agricultural products;

from the design and installation of construction, geological, exploration and design-visualization robots;

To provide services for organizing transport and communication;

from research and development of scientific and design robots;

The debit of account 20 "Basic production" shows direct expenses directly associated with the production of products, work performed and assigned services, as well as expenses of additional production, indirect expenses associated with to the authorities and services of the main production center, and to spend money. Direct expenditures directly related to the production of products, labor and assigned services, are written off to account 20 “Basic production” with a credit from the sectors of the production reserves, expenditures from workers from payment praci ta in. Expenses from additional production are written off to account 20 “Basic production” with the credit of account 23 “Additional production”. Indirect expenses related to the management and maintenance of production are written off to section 20 "Basic production" from section 25 "Zagalnovyrobnits'ki" and 26 "Zagalnospodarskie expenses". Spend your money and write it off to account 20 “Basically in production” from account 28 “In production”.

The credit of section 20 “Basic production” includes the amount of actual production of completed production products, work and services. These sums can be debited from account 20 “Basic production” to the debit of account 43 “Finished products”, 40 “Product output (work, services)”, 90 “Sales” and so on.

Surplus by rack 20 “Basic production” at the end of the month shows the progress of unfinished production.

The analytical area behind section 20 “Basic production” is carried out on the types of inputs and types of products that are produced (work, services). Since the formation of information about expenses for basic types of activities is not carried out in sections 20 - 39, then the analytical area behind section 20 “Basic activities” also operates for subsections of the organization.

Rakhunok 20 "Basic Vibration" corresponds with Rakhunok:

Expenditures created for the production of new products are displayed when the balance is added to account 20. It is also necessary to record the value of the work in progress (refinery) in the material equivalent.

Behind the debit:

1. cob balance– quantity of unfinished work and their preparation for the period (month).
2. Debit turnover- The quality of the goods produced or the work or services provided is real.
3. Kintseve balance- List of unfinished jobs at the end of the month.

For a loan: consistency of goods written off from the warehouse, recovered products and work and services.

Spend directly on the release of goods and work, they may be called -.

Types of direct deposits:

1. Purchasing necessary materials.
2. Payment of wages and insurance contributions to healthcare workers.
3. Repair and depreciation processes aimed at updating the correct operation of enterprises in this area.
4. Vitrati shlyub.
5. Improvement of the company's technical equipment and introduction of innovative technologies.
6. Others would waste such a character.

At the end of the month, since the enterprise does not have a report for an additional issue, the 20 items are displayed in the rack, directly to the additional service branches (VP ​​and OP), as well as expenses necessary for the production. hospitality.

You can name the values ​​involved in the process of production or processing, as well as those put into circulation, rather than waste, as well as goods that are not yet sold and are stored in warehouse areas.

Vlastivosti VP:

1. The lack of value is recorded.
2. The rakhunok is active, at the end of the hour, we cannot produce negative surpluses, but we can produce positive ones, which indicates the varnish equivalent of unfinished production.
3. The cream is synthetic in nature, is conducted and analytical, and the type of product is insured, developed and costs are analyzed for additional costs.

Regulatory framework and document management

Fixing and accounting under Section 20 are regulated in accordance with the latest regulations. The presentation of these statements is regulated by Order No. 94n dated October 31, 2000, issued by the Ministry of Finance - “On approval of the Accounting Plan,” as well as Order No. 654 dated June 13, 2001, issued by the Ministry of Finance Ministry of the Rural State - “About the approval of the Accounting Department Plan.”

Primary type documents:

1. Withdrawal of material type: invoiced, in case of write-off of goods and materials - a statement is made.
2. Payment of wages to healthcare workers: salary information, salary information, accumulative information.
3. Spend on covering social needs: the declaration, which is submitted for reporting purposes from the ESP, is accumulative.
4. Depreciation is a significant regulatory act on depreciation.
5. Other expenses: from counterparties, seen from the department as confirmation, fiscal documents.

For credit and debit:

• depreciation - 02;
• NMA – 04;
• depreciation of intangible assets - 05;
• the production of goods - ;
• creatures that are in the growth stage and have matured – 11;
• the difference between the planned and actual production of materials – 16;
• Maximum permissible value from funds spent on the purchase of goods and services – 18;
• basic virobnitstvo (OS) – 20;
• prepared for the production of viruses – 21;
• vibrancy of an additional nature – 23;
• spent on outdoor consumption of products – 25;
• shlyub - 28;
• ready-made goods – 43;
• payment of expenses to employees and contractors –;
• taxes and collections – ;
• spend on social insurance and contributions to your security -;
• salary -;
• write-off of funds for work with dependent persons -;
• pay to the founders of the enterprise – 75;
• coverage of accounts payable and debtor arrangements – 76;
• write-off of internal expenditures - 79;
• financing of general expenses – 86;
• the level of income and the write-off of costs for the production mill -;
• other income and expenses -;
• shortage and whipping, associated with breakdown or psuvannyam maina -;
• payments in reserve – 96;
• planned expenditures for the upcoming period – 97.

For debit and credit:

• racks 10, 11, 16, 20, 21, 28, 43, 79, 86, 90, 91, 94, 96 – with the same meanings are displayed in the debit position;
• 15 – purchase and production of materials;
• 75 - products that have undergone modernization.

behind debit The form is required for additional postings (the first section is Dt, the other is Kt):

• 20 02 - Variety of OS wear has been improved;
• 20 04 – launch of production of products based on stalled new technologies;
• 20 05 - Appearance of intangible assets;
• 20 10 – write-off and representation of expenses for the purchase of materials, special clothing, necessary tools and equipment necessary for the production process;
• 20 16 – recovery of written-off materials;
• 20 19 – information about non-compliance with the maximum permissible limit, which was prescribed for work;
• 20 21 – a comprehensive assessment of the output of manufactured products and activities in the product production process;
• 20 23 – information about vikorystani koshti on the OP;
• 20 25 - The appearance of vitrat in the virobnitstvo kitchen;
• 20 26 - Fixation of expenses for local consumption;
• 20 28 - Variety included in the preparation of goods;
• 20 40 or 43– submissions for further processing of goods or ready-made goods, which are written off for manufacturing consumption;
• 20 41 – the price of the product registered for consumption during production;
• 20 60 – services provided by contractors are included in the warehouse and expenses from production (ZP) of production;
• 20 68 – taxes and collections from this sphere;
• 20 69 - Contributions for insurance of robot workers during the process;
• 20 70 - payment of fees;
• 20 71 - covering the sums allocated for the release of products and insurance from the authorities;
• 20 73 - Compensation payments to cover the labor costs of the worker involved in the manufactured goods;
• 20 75 - Spend on the OP, which is included in the stock of statutory capital;
• 20 76.2 – simple and claims lodged against contractors for failure to comply with the agreement;
• 20 79 - Withdrawals recorded on the balance sheet of subdivisions, which take part from the production;
• 20 80 - Manufactured products that are in an unfinished stage, but are not included in statutory capital;
• 20 86 - unfinished production, as it was needed for financing the purpose;
• 20 91.1 - Recovery of surplus unfinished products;
• 20 94 – spending and spending, without assigning wines within the limits of established standards;
• 20 96 – vartisna assessment of the insurance reserves of the PZ;
• 20 97 - Pokrittya planned vitrats for virobnitsvo.

For a loan:

• 10 20 – written off goods that have lost their value;
• 15 20 - Scope of work or services performed by the VP;
• 21 20 – vikostani napivfabrikati virobu;
• 28 20 - Vitrati, as needed for the removal of the whore;
• 40 (43) 20 - Released products or product development;
• 45 20 – transfer of goods, work and provision of services to contractors;
• 76.01 20 - Insurance coverage;
• 76.02 20 – reduction in the level of expenses for payments to contractors and downtime;
• 79 20 – the consumption of targeted financing of production is insured;
• 90.02 20 - Write-off of the cost of services;
• 91.02 20 – write-off of assets that resulted from the loss of active assets or spending through the NS from unfinished manufactured goods that were stored in the warehouse of other surplus goods;
• 94 20 – the amount of shortage in this category of activity of the company;
• 99 20 – surpluses contributed to the division of uncompensated expenses that were received through the National Tax Service.

Zakrittya

The methodology that can be used for closure is clearly stated in the documents of the regional enterprise policy. A separate military base is registered for consumption.

Methods:

1. Straight.
2. Promizhny.
3. Sales of goods without compromise.

Before you begin the procedure for closing section 20, it is necessary to identify and record refinery surpluses.

Straight

It is characterized by the fact that throughout the present time the production of products is not likely to be carried out at deliberately set prices (planned cooperation). To close, make sure to adjust the quality of manufactured goods to real value.

Conducted:

1. Debit 43 Credit 20 - correction of errors.
2. Debit 90.02 Credit 43 – the amount of income from the planned income and write-off on sales.

Please note that if you use this method, it will be impossible to recover the actual price throughout the month.

Promizhny

Section 40 is involved here - about the production of products. This displays the difference between the actual and planned cost of expenses. The plan is described behind the credit, and the real one behind the debit.

At the end of the month, when the account is closed, the account is written off to account 43 (finished products) and 90.02 (sales).

Celebrated on the beginning of the month:

1. Dt 43 Kt 20– selection of finished products at a planned price.
2. Dt 90.02 Kt 43- Write-off of goods sold for the planned amount.

End of period:

1. Dt 40 Kt 20- Write-off of real property.
2. Dt 43 Kt 40.
3. Dt 90.02 Kt 40- Correction of the planned price for the actual cost.

Direct sales of manufactured products

With this method, all manufactured goods are sold directly from the enterprise, and those that are not added up. You will need to prepare your insurance immediately.

The closing of the market (implementation of services) is carried out at the end of the month: Dp 90.02 Kt 20 (real write-off for sales property).

Why bother, because the rack 20 won’t close? Details are in the video.

The oblik is carried out on racks - 23 , 25 і 26 .

Their warehouse includes additional services, administrative and government.

In order for the enterprise to function, it is necessary to promptly raise wages, modernize, diagnose and maintain equipment, revolving funds, and establish an uninterrupted and stable supply of supplies and necessary goods. iv.

A great deal of money goes into the regular work of the administrative and government parts of any organization. The stench is covered with the path of obtaining the power of koshtivs, positions, or to insure the goods. This appears and appears on synthetic debit-type accounts 23 , 25 , 26 , 29 - All the smells are active.

When the period is closed Vartisna assessment is written off for rack 20. It can be divided into one category or insured in one type of manufactured goods. At the beginning of the new month, the surplus may be reset to zero. The amount of assets in unfinished production is fixed in the form of a balance surplus at the end of the month at the rate of 20 in debit.

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Rakhunok 20 is molded for help standard standards. In order to start working with him, it is necessary to get familiar with the regulations of the current policy and, apparently, the type of supply system. Analytics and closure methods are developed in a special manner. All processes are carried out in the same sequence and correspond to the category that was specified in the program in the display.

To begin with, when completing the procedure for closing section 20, carry out the OS adjustment, then you are required to spend the funds on sections 23, 25, 26, 20. If everything was set up correctly and the correct information was provided, then everything will go well.

Rozpolil and write-off of the debit card

In order for them to be included in the collaboration with the virus, they contribute to the genus. The company has the right to independently determine the show in which it will be held. This may include the quantity of materials and the size of the product, or the payment of payments to pay for the work of the workers.

The costs are debited from the property of the purchased product.

Їх can be written off:

• behind the planned and regulated regulations of social security;
• For real vartіstyu write off.

Direct closing method. Prepared 20 pcs. bicycles The planned cost is 300 rubles. 15 pcs. sold for 8,000 rubles.

The amount of deductible from the Sosenki company is 100,000 rubles, including:

1. Material – 65,000 rub.
2. Deposit - 10,000 rub.
3. Salary and insurance contributions - 27,000 rubles.

Koshti, vikoristani for production of products: Dp 20 Kt 10 – write-off of the vyrobnitstva – invoice – amount 65,000 krb.

Issue: Dp 43 Kt 20 - issue of viruses - zvit, order for arrival - 60,000 rubles.

Implementation:

1. Dp 62 Kt 90.01 - profit from sales - - 120,000 rubles.
2. Dp 90.03 Kt 68 - MDV - 18305.08 rub.
3. Dp 90.02 Kt 43 - write-off of planned assets - 30,000 rubles.

Payment:

1. Dt 20 Kt 70 - salary adjusted - 25,000 rubles.
2. Dp 70 Kt 68 - PDF - 3250 rub.
3. Dp 20 Kt 69 - payment of insurance premiums - 2000 rubles.

The decommissioning is carried out on the time sheet stand and the decommissioning sheet.

Zakrittya:

1. Dt 20 Kt 02 - depreciation - 2354 rub.
2. Dp 43 Kt 20 – correction of its products from the planned real value of the total cost – 40,000 rubles.
3. Dp 90.02 Kt 43 – obligation to adjust the property of purchased goods – 60,000 rubles.

Method of direct sales of manufactured products: The Teremok enterprise needed 2 cubic meters of wood. foxes. 1 cubic meter – 25,000 UAH. without VAT.

The salary (insurance contributions included) for workers became 10,000 rubles.

Depreciation of equipment - 1200 rubles.

Car rental – 1500 rub.

Conducted:

1. Dt 20 Kt 10 – materials – 2 cubic meters. foxes - 50,000 rub.
2. Dp 20 Kt 69, 70 - payment of contributions for insurance and salary - 10,000 rubles.
3. Dt 20 Kt 02 - equipment wear - 1200 rub.
4. Dt 20 Kt 60 - Money for car rental - 1500 rub.
5. Dp 90 Kt 20 – write-off of the expenses for the expenses of the viconny work – 62,700 krb.

Apply the work carried out on the rack 20 presented in this video.