20 racks are not written off in 1s 8.2

About those for which the accounting department 20 “Fundamentals of Accounting” is assigned, as well as about typical accounting records from the wiki which we have published in ours. This report is based on closed section 20.

When the door closes 20

Doctors who, after the debit of account 20, collect expenses for the production of products, work, the provision of services, the account 20 is closed then, when the production of products is completed, the work of the institution or the provision of services. Close box 20 - means to display them in the accounting transactions for the loan. When section 20 is closed, in connection with the completion of the production of products, the execution of work or the provision of services, accounting records may be as follows (Order to the Ministry of Finance dated October 31, 2000 No. 94n):

After making more entries, account 20 can be reset to zero, thus saving your debit balance. Let's talk about the discovery of unfinished production (WIP) on the current date.

It is clear that WIP is a product or robot that has not gone through all the stages (phases, transfers) of the technological process, as well as incomplete robots that have not undergone testing and technical acceptance (clause 63 of the Order of Mi Nfіnu dated July 29, 1998 No. 34n) .

Physicians that the analytical focus on frame 20 is carried out in addition to types of products, work or services, other types of products or services can be displayed in the closed frame 20, and for others, no less, there is too much ok, you see the work in progress.

That same hour of crediting the bank is 20, which always means that the products have been generated, the work has been completed and the services have been given.

For example, if a hole is identified in the main selection, it is written off in account 20 with the following accounting entry:

Debit rakhunka 28 “Shlyub u vyrobnitstvi” – Credit rakhunka 20

And, for example, canceled financial agreements, expenses for which were collected in the debit of account 20, are included in the financial results of the organization with the following posting:

Debit rack 91 “Inshii income and expenses”, sub-rack “Inshi vytrati” - Credit rack 20

The closed month includes a number of routine operations, such as: depreciation and amortization adjustments, property management, etc. These operations are displayed in the same sequence, the disruption of which will lead to pardons, as a result of which the operation cannot be completed after the end of the month.

During the last month, the manager allows the following transactions to be carried out:

set the correct sequence of operations at the end of the month;

partly the month is closed;

the end of the month;

partial operations will close this month;

get ready for the end of the month during the current period;

formulate information that explains the procedures and displays the results of regulatory operations;

review of the results of the regulatory operation;

A special report on the finalization of all operations related to the closing months.

When the expendable sections 20, 23, 25, 26 are closed, check the correct representation of government operations. As a result of this verification, incorrect transactions and surpluses may be identified in the form of tax receipts and incorrect data in registers. In this situation, the closure of the drainage organs can be carried out, and notifications about the amends are also provided. It is easier to make decisions that are most often narrowed down and that occur when you try the “close the month” operation.

The output of products, the number of services provided and the surplus of WIP are not shown.

When the expendable compartments 20, 23, 25, 26 are closed, the following message appears: “It is not possible to release products that are in service and have surplus WIP.” It is necessary to check how the base for the division of direct expenditures was established in the regional policy (menu Business → Regional Policy → Regional Policy of the Organization, Virus tab). The base for the division of direct expenditures can be: for the planned contribution to the issue, for the revenue.

If the distribution of direct expenditures is carried out at different planned output levels, it is necessary to verify that the planned output level does not equal zero.

For this purpose, it is necessary to formulate the analysis section 20(23) with detailing by subconto Subdivision and Nomenclature groups, and also check the type of amounts of current expenditures (turnovers after debit) and the amount of planned expenses Issuance yield (loan turnover).

In this case, the turnover on debit and credit will be non-zero. Since there is no (zero) turnover behind the loan, it means that the production of products requires the need to generate surplus WIP using the additional document “WIP Inventory”.

If a division of direct expenditures is carried out for each revenue, it is necessary to verify that the revenue for this period is zero. For this purpose, it is necessary to formulate the “Analysis of subconto” with the type of subconto Nomenclature group, and also verify the presence of turnovers for racks 90 and 20.23.

If no new services were provided during the current period, it is necessary to display the surplus work in progress using the additional document “Inventory of work in progress.”

The order of the subdivisions has not been established

If the operations of closing expenditure accounts are performed manually (Coverage policy, bookmarking the release of products, services), then this sequence must be specified. For this purpose it is necessary to create the document “Establishing the procedure for subsidies for the closure of bank accounts.” If such a document has already been created, irrelevant data may be entered. In order to correct this order, you need to create a new document with a current date, automatically filling the document using the “Fill” button

Vitrat analytics is not filled in or filled in incorrectly

For the correct closure of the vitrate shells, it is very important to correctly indicate all the objects of the analytical view of the vitrates when the vitrates and output are displayed. To verify, it is necessary to formulate the Turnover balance statement for the following sections: 20, 23, 25, 26 with details for all types of subconto.

In the turnovers from the debit of sections 20, 23 ob'yazkova filling the following details: Pidrozdil, Nomenclature group, Debit item. For turnovers for credit racks 20, 23 – Pidrozdil, Nomenclature Group. For turnovers from the debit of racks 25, 26 - Pidrozdil, Stattya debit.

20 boxes are not closed if the Subconto column of the Sales of goods and services document displayed on the Services tab is not filled in. To check whether the Subconto column is filled, you need to look at the entries in the accumulation register for the Implementation of Services and check whether the Nomenclature Group column is filled.

When you close cash registers 20, 23, 25, 26, you may see the following notification: “The item group for the issue was entered incorrectly.” One and the same nomenclature group cannot be vicoristan in the documents “Sales of goods and services” on the Services tab in the Subconto column and in the documents “Act on the provision of services of a military nature” and “Virobnitstva for change”

In order to verify the correctness of the assignment of nomenclature groups for product output, it is necessary to align the entries in the accumulation register “Product output at planned prices (accounting form)” in the Nomenclature group column, as well as in the register accumulation page “Implementation of services in the Nomenclature Group Column.”

The registry of the sustrichny issue is not filled in

If your organization has a current issue, in order to correctly close the expendable compartments, you need to enter entries in the “Custody Issue” register.

Sustric release means that the production is written off at the time of production, which is generated during the in-line period. This can be verified by the analysis of the racks by racks 20, 23, 25, 26. If you look at Debit with rack 43, then perhaps there is a sharp release.

Cancel the “closed month” operation by pressing the “closed month” button

The problem of closing shell 20 is faced by both the cob and the development of core cloud programs. In this publication, the methodology of the 1C company examines the main reasons for such a problem and gives recommendations on how to eliminate it. As a rule, this is achieved through incorrect or inconsistent representation of financial and government operations in the program. Preparation materials for the program "1C: Accounting 8" (rev. 2.0).

Operations → Closed month):

• finish the month;

In the economical programs of the "1C:Enterprise 8" system, section 20 "Basic production" is closed (menu Operations → Closed month

Closed month

p align="justify"> The operations of the end of the month include the depreciation and amortization depreciation depreciation depreciation depreciation depreciation depreciation depreciation, etc. These operations are displayed in the same sequence and cannot be changed.

Following various regulatory operations, a large number of transactions are generated. In addition, operations are immediately concluded for both the income tax and income tax.

The assistant of the closed month adds capacity (menu Operations → Closed month):

• close all necessary operations during the month in the correct sequence;
• Partial closure of the month;
• finish the month;
• partly skasuvati vikonannya closed month;
• follow this operation in the current month (skip);
• formulate information that explains the procedures and displays the results of regulatory operations;
• review the results of this regulatory operation;
• Please tell us about vikonannya regulatory operations.

Closed areas 20, 23, 25, 26(menu Operations → Closed month). During the final operation of closing sections 20, 23, 25, 26, the correctness of the display of government operations on the program is automatically checked. As a result, it may be revealed, for example, incorrect transactions and surpluses in the accounts of the receipts and incorrect data in the registers. In such a situation, the routine operation of closing the bank deposit boxes cannot be carried out correctly, so the program displays a notification about the payment. Below we will provide a description of the most extensive amends to the image and the reasons for their guilt.

Product releases, services provided or WIP surpluses are not shown

For vikonannya regulatory operation Closed areas 20, 23, 25, 26 "Product output, services provided and WIP surpluses are not shown". In which category you should first check how the base for the division of direct expenditures in regional policy is set (menu Entrepreneurship → Regional policy → Regional policy of the organization, bookmark Virobnitstvo). Possible options for this situation: For planned release, For Viruchka. The following steps depend on the selected option.

Since the division of direct expenditures is carried out at different planned output levels, you should check that they do not equal zero.

For which it is recommended to formulate a sound Analysis of rakhunku 20(23) with details by subconto Pidrozdiliі Nomenclature groups(Fig. 1) and check the consistency of the amounts of current expenses (debit turnover) and the amount of planned output (credit turnover).

Small 1

In this case, there is a non-zero profit for both debit and credit. If the turnover behind the loan is zero, because the issue was not effective, it is necessary to display the surplus WIP for an additional document WIP inventory.

If you have distributed direct deductions to be carried out manually, you should check that they do not amount to zero. For which it is recommended to formulate a sound Subconto analysis looks subconto Nomenclature groups(Fig. 2). І verify the presence of turnovers behind rack 90 and behind rack 20, 23 overnight.

Small 2

If the work was not effectively assigned, it is also necessary to show the excess work in progress for an additional document WIP inventory.

The order of the divisions has not been established

If the sequence of closing of bank accounts is determined manually ( Regional policy, bookmark Release of products, services), then it may be indicated. For whom it is necessary to create, fill in and post a document .

When it comes to the document Establishment of the order of payments for closing the rackets of expenses was created earlier, then for one of these and other reasons there may be irrelevant data: not all of them have been created that belong to another organization. To cancel the price, it is recommended to create a document with the date of the flow period. The tabular part of the document will be stored automatically behind the button Save.

Vitrat analytics is not filled in

To correctly close the twenty sections, it is important to indicate all the objects of the analytical view of the vitrates when displaying the vitrates and output. To verify the trace, form a sound Turnover account balance 20, 23, 25, 26 in detail from all types of subconto.

The amount of turnover from the debit of the 20th, 23rd May will be assigned: Pidrozdil, Nomenclature Group, Statement of Vitrat. For loan turnover on May 20, 23 the following will be assigned: Nomenclature group. For turnovers following the debit of sections 25, 26 the following may be indicated: Pidrozdil, Statta vitrat.

Pardons associated with various services

Rakhunok 20 cannot be closed, because the execution of services for an additional document is pending. Sales of goods and services on deposit Services column not filled in Subconto. To check this indicator, it is recommended to open the entry in the accumulation register Implementation of services and change the column Nomenclature group reserved.

Also in the program "1C: Accounting 8" during the next regulatory operation Closed areas 20, 23, 25, 26 You may see the following information: "The nomenclature group for the issue was entered incorrectly". One nomenclature group cannot buti vikoristan in documents Sales of goods and services on deposit Services at the Subconto column and at the documents Act on the granting of service to a virobnic characterі Virobnitsva's reward for change.

To verify the correctness of entering item groups for the issue, it is recommended to make entries in the accumulation register at the column Nomenclature group, as well as entries in the accumulation registry Implementation of services at the column Nomenclature group.

The register has not been filled in for the appearance of the sustrichny issue.

As soon as there is a significant release, in order to correctly close the twenty sections it is necessary to make entries in the register of accounts Zustrichny release.

The final release may be due to the fact that after the production has been spent, the products produced during that period are written off.

It can be helpful, for example, to formulate the sound Analysis of rakhunku 20, 23, 25, 26(Div. Fig. 3).

Small 3

If the list of accounts in the Debit column has item 43, then there may be a special issue.

The base for the division of indirect payments has not been specified

Problems arising from the closure of the branches of viral expenditures can arise through the presence of the basis for the division of indirect expenditures.

You will get a surplus for Rakhunka 25 or Rakhunka 26 in Milkovo. The base for the division of indirect expenses is set in the income register (menu Entrepreneurship → Regional policy → Methods for the division of indirect expenses of an organization).

Which registry has the guilt rules set so that:

• all turnovers on the debit of racks 25 and 26 buli okoplenі;
• all bases for the division were equal to zero.

Planned release compliance, you need to look at the accumulation register entries Release of products at planned prices (accounting form) for this period.

At the column Planned value

To quilt the base mold Obsyag vipusku It is recommended that you review the entries in the same accumulation register.

At the column Quantity the guilty ones are present and not zero displays.

Make sure you understand how the base is formed Material expenses Analysis of subconto for subconto with a view Statti vitrat with selection with details Type of vitrat NU zi values Material expenses.

It is necessary to show non-zero turnover on the debit of the account that is being analyzed.

To control the base of subdivisions Payment it is recommended to formulate the sound Analysis of rakhunku 20і Analysis of rakhunku 23 on the subconto with a view Statti with selection from details Type of vitrat NU zi values Payment

The types of operations carried out by the organization are varied, and there may be a need to monitor other indicators.

Make sure you understand how the base is formed About the statistics of direct expenditures, it is recommended to formulate the sound Analysis of rakhunku 20і Analysis of rakhunku 23 on the subconto with a view Statti vitrat from the selection of the list of expenditure items that are registered in the register of accounts Methods of distribution of indirect vitrats at the column List of Witrat articles. It is necessary to show non-zero turnover in debit.

Behind the base there is a division Vitorg you can clear the accumulated registry entries Implementation of services for this period. At the column Suma the guilty ones are present and not zero displays.

Grinding during processing of finished products

Most often, the damages associated with the closed section 20 are due to incorrect representations of manual operations.

For vikonannya regulatory operation Closed areas 20, 23, 25, 26 You may see the following information: "Incorrectly displayed product release or service". To properly close the cash registers, it is necessary that information about the release of products and services be displayed in the following accumulation registers:

• Release of products at planned prices (accounting form),
• Release of products at planned prices (subject form),
• Implementation of services.

For which the release of products is subject to the following documents:

• Virobnitsva's shout for change,
• Act on the granting of military servants,
• Sales of goods and services.

If other methods (manual operation, non-standard documents) are required to display the issue, it is necessary to make entries in the registers.

In addition, the allowances may be related to the fact that the release of finished products is subject to credit in the form of indirect costs.

The release of finished products is subject to the credit of direct expenditures. Before the main production center of 20.01, it is impossible to find out about the production of finished products and services.

Benefits for various operations that are subject to UTII

For vikonannya regulatory operation Closed areas 20, 23, 25, 26 You may see the following information: "There is no special procedure for providing support for certain types of activity". Because the regional policy does not establish an ensign and the image of the virobnichevyh deposits: schodo UTII - ; from all types of activity - For various types of activities When the twenty chambers are closed, problems arise.

It is necessary to establish an ensign in regional policy A special procedure for supplying certain types of activities is established..

Also, the regulatory operation is about to be completed Closed areas 20, 23, 25, 26 You may see the following information: "The item group for income and expenses was entered incorrectly".

Since the nomenclature group of Vikoristan is for the collection of revenue for the given services, which is due to the activity that is subject to UTII (section 90.01.2), then this nomenclature group cannot be used for the collection of revenue for the activity. There is a basic supply system for the generation of direct costs for activities with a special procedure for processing.

To verify the value of the trace, form a sound Subconto analysis on the subconto with a view Nomenclature groups ta subconto Statti vitrat with selection with details Statti vitrat I'll name it For other types of activities, there is a special procedure for processing And then check that the list of nomenclature groups does not have any kind of revenue generation for the types of activities that generate revenues.

Amends under the hour of registration of debits on racks in the form of direct debits

Here we can name two groups of amends. First of all, problems with account 20 may resolve if the distribution of expenditures is registered on accounts in the form of direct expenditures. Expenditures that involve all types of activities are displayed behind the articles of expenditures with a view For various types of activities on racks in the form of indirect vitrat. There is talk about the Zagalnospodarski (rahunki 26) and the Zagalnovyrobnichi vitrati (25). In another way, the allowances may be related to the fact that the standard expenditures are registered on the accounts in the form of direct expenditures.

Vitrats, which are normalized, are depicted behind the articles of vitrats with a look:

• voluntary insurance, which transfers payment of medical benefits to insurers;
• voluntary insurance in case of death or loss of usefulness;
• voluntary insurance under contracts of long-term life insurance, pension insurance and (or) non-state pension security of workers;
• representative expenses;
• spend on advertising (standardized).

Rozrakhunok sumi vyznannya zikh vitratov for podtok obliku provadstva zgidno s gіdavlennom statutorija norms nasstajushchim pіdumka s cob ruka lesche for indirect vitrata podatkovo oblіku.

On rakhunka 20 "Basically virobnitstvo" vrakhovuyut virobnichі spend. Close the account 20 1C 8.3 Accounting is done automatically. There are many reasons why account 20 in 1C 8.3 Accounting 3.0 does not close. In this article, read about 4 such reasons and about those that explain them.

All industrial expenses are divided into direct and indirect. Direct costs are included that can be incurred on a specific product that is being manufactured. To indirect ones - costs that cannot be linked to the release of specific products.

In the debit of account 20, the enterprise will insure its direct financial expenses:

• Material waste;
• Spend to pay for the workers' wages;
• charging deposits to pay for taxes;
• Depreciation of the vibration installation.

Shvidke transferred accounting to BukhSoft

For example, at the end of the month 1C 8.3 Accounting, account 20 is automatically closed to accounts 43, 40, 90. For the end of the month to pass without any compromises, it is necessary:

1. Adjust the regional policy in 1C 8.3 Accounting for the production of products and production of manufacturing jobs and services;
2. Adjust the parameters for setting up wages for workers who produce products;
3. Correctly indicate nomenclature groups and subdivisions in production documents (invoices, receipts for changes);
4. It’s correct to restore 1C 8.3’s surplus of unfinished production.

Lesson 1. Adjust the regional policy in 1C 8.3 for general purposes

One of the reasons why rakhunok 20 does not close may be that the cloud policy is incorrectly configured. To set them up for the regional policy, go to the “Government” section (1) and click on the message “Regional Policy” (2). The adjustment window will open.

In the field “Basic rakhunok of the type of vitrat” (3) indicate rakhunok 20.01 “Basic virobnitstvo”.

In the settings window, check the boxes “Product release” (4) and “Windows work...” (5). In the field “Withdraw” (6), select one of three values:

• “Without hurraying the viruchka.” In this type of case, the 20 folds will automatically close regardless of the presence of the hand;
• “We have received all the benefits.” With this method, 20 shells will be closed to nomenclature groups, behind which there is a hand;
• “Z urahuvannyam viruchki deprived za virobnichikh servikh.” Once you have collected the value, 20 boxes will be closed once you have completed the document “Virnitory Services Receipt”.

Now the 1C 8.3 program understands that your organization is engaged in the production of production products and the provision of commercial services, and closes the 20th job when the month is closed. If your organization does not engage in the provision of military services, unless you check the “Victorian work…” checkbox (5).

To work out the closed month, go to the “Operations” section (7) and click on the “Closed month” message (8).

In the window, select your organization (9), select the period (10) and click the “End the end of the month” button (11). After the successful conquest of the operation, “Zakrittya rahunki 20, 23, 25, 26” (12) will be produced in a green color. By clicking on it, you can view the postings from the closed section 20.

Krok 2. Adjust in 1C 8.3 the ways of paying salaries in the workplace

The wages of industrial workers and insurance contributions are due to them for insurance purposes 20. It is very important to correctly transfer the wages of workers to the manufactured products. For whom is the author "Nomenclature Groups" being used? This will help to combine all the products that are produced into a number of main categories. For example, in a furniture factory that produces hundreds of species of germs, such groups could be:

• Shafi;
• Stoli;
• Stiltsi.

Such a consolidated grouping allows for the division of industrial expenditures into a skin nomenclature group.

Creation of a new meaning "Way to pay"

When setting salaries for production workers, it is very important to indicate the correct nomenclature group. Otherwise, the rack 20 may not close. To adjust your salary adjustment, go to the “Salary and Personnel” section (1) and click on the “Salary Adjustment” link (2).

In the window, go to the section “Display in the form” (3) and click on the message “Ways in the form of salary” (4). The window “Ways to pay your salary” will open.

In the window you will see a list of all previously created methods of collecting wages. How can we create a new way, for example, to raise wages for workers employed in the labor market? Click the “Create” button (5).

From the window you will collect the box “20.01” (6), from the field “Nomenclature groups” (7) you will collect the required values, for example, the “Shafi” item. In the article (8) indicate the required article. To save adjustments, press the “Record and close” button (9). Then you need to create a new meaning for this method in the “Narakhuvannya” guide.

Creation of a new kind of vision

Now create a new meaning for the “Narahuvannya” guide. To do this, in the salary parameters window, click the “Narakhuvannya” button (10).

Here you see a replay of the previously created types of salary regulation.

To create a new type of layout, click the “Create” button (11). The new settings creation window will open.

Here you can enter the name of the new document (12), the PDF document document (13), the insurance document (14), the type of payment for the document (15). “Method of transformation” (16) shows the creation of a method of salary transformation. To save the values, press the “Save and close” button (17). For each nomenklatura group, it is necessary to create its own kind of promotion and vikorystovat it for the purpose of generating the salaries of military workers. Since the production of products was carried out under the nomenclature groups “Stoli” and “Shafi”, then the salary schedule also needs to be formulated under these nomenclature groups. If you make a payment arrangement in another nomenclature group, then account 20 will not close.

Croc 3. Basic amendments when forming 1C 8.3 production documents

Inconsistency of analytics in the relevant data and production data

With the creation of 1C 8.3 generic documents, special respect will be given to the completion of the fields “Pidrozdil Vitrat” and “Nomenclature Group”. For one type of product that is produced in one unit, the indicators in the documents “Invoice” and “Virobnitsa for change” may be the same.

In other words, if you have indicated in the invoice when transferring materials from the manufacturer the division “Furniture Shop” and the nomenclature group “Shafi”, then when releasing products from these materials, you will also indicate the division “ Furniture shop" and nomenclature group "Shafi". Otherwise, when the month of 1C 8.3 is closed, there may be a breakdown. When the following notification appears on the screen:

If, when transferring materials, you do not know exactly what the product is from, then there are two solutions:

1. After releasing the product, go to the invoice and change the item group to the correct one;
2. Vikoristovat a larger nomenclature group. For example, instead of “Shafi,” enter “Furniture.” The smaller the number of nomenclature groups, it is easier to maintain the structure, but this requires detailing the expenses of the employees. Select for yourself the optimal number of nomenclature groups in order to allow the interests of the accounting and management department to be protected.

Number of days of production (materials were transferred, but production did not take place)

If in your regional policy there is a checkmark next to the writing “Victorian work, providing services to deputies” (1) and below it is indicated “Without regulating the proceeds” (2), then section 20 will be closed regardless of the fact that the product will be released No matter what. Respect!!! This checkbox may be placed in regional policy except for the organizations that actually perform such services. If your business is only engaged in the production of products, then Rakhunok 20 must be closed for the obvious production of products.

If in 1C 8.3 Accounting 3.0 20 fields are not closed, then the possible reason is that there was no production release. In this case, 20 boxes will close in the coming periods, if the release of products is issued. Since during the new period the materials were transferred to the production plant, but there was no production, a surplus for 20 rakhanka is to blame, or the production was not completed. In the turnover balance sheet, you will add this surplus as the balance behind the debit of account 20 at the end of the month (3).

Term 4. Insure the surplus of unfinished production using the additional document “WIP Inventory”

Rakhunok May 20 will not close again. In this regard, the production enterprises often have surpluses in unfinished production. Program 1C 8.3 Accounting does not eliminate any expenses related to unfinished production. If your business has materials that were transferred to the production facility but have not undergone processing, and if you have incurred other direct expenses that were not included before, then you need to ensure the quality of these materials and expenses as unfinished production. in. This amount may be expressed as a surplus at the end of the period after the debit of account 20. In the previous section, we considered a simple case of unfinished production, if there was no production during the period. How can 1C 8.3 show the excess of unfinished production in other versions? For this purpose, a special document has been transferred to 1C 8.3 Accounting - “Inventory of unfinished production”. To do this, go to the “Virobnitsvo” section (1) and click on the message “Refinery Inventory” (2). Previously created documents will be displayed.

In the window, click the “Create” button (3). The filling form appears.

The document “WIP Inventory” has:

• Your organization (4);
• Rakhunok vitrat (5);
• Document date (6);
• Pidrozdil, who has a surplus of unfinished production (7).

• Nomenclature Group, through Yaku Viniklo WIP (9);
• The share of unfinished production with this group in the accounting and tax department (10). You need to take care of it yourself.

To display the document in the form, press the “Swipe and close” button (11).

After completing the “WIP Inventory” document and closing the period, on account 20 you will add a balance at the end of the period for each nomenclature group assigned to the inventory document. The amount of surplus is also similar to the amount shown in this document.

As part of the instructions on how to create closed accounts 20, as well as other spending accounts - 23, 25, 26 in 1C: Accounting 8.3, immediately note that at the time of verification of this operation and after the end of the month, there are surpluses on accounts 25 and 26 * at the end not guilty for a month; on 20 and 23, however, there may be a surplus in the amount of unfinished production, work or services.

*For those under 31 breasts and 26 breasts, the balance may be due to the rationed expenses (for example, expenses for advertising).

Based on the quality of goods purchased, all expenses are classified as direct or indirect*. The first of them can without a doubt be included in the production process of specific varieties of goods, which may include expenses, the salary of the main production personnel, etc., The levels of such costs can be seen in the context of the “Nomenclature Group”, and indirect ones - not, and so on. not You can reserve the product for the first time. They include, for example, administrative expenses, payment for the work of the administrative and management department and others.

*This demarcation is not particularly important for industrial firms.

Closing of spending accounts for the end of the month

When closing the 25th section, as well as 20, 23 and 26, it is carried out under an additional regulated operation, which is located in the section “Operations/Closing the period/Closing the month” or “Operations/Closing period/Regulatory operations.”

Representation of both types of alcoholic beverages

The table “Adjustment of the calculation and write-off of expenses from the BO” (below) shows the adjustment of both types of expenses from the bank, as outlined in the section “Chief/Regional Policy”.

Commercial structures whose businesses will be in the service of producers, check the box opposite “Wiccanny works/is assigned to servants...”, To set up “Spend and write off” for one of the options:

• “Without a smile”: z Kt 20 Dt 90.02, tobto. Please note for the daily turnover of the market 90.01.
• “We have received all the benefits”: z Kt 20 Dt rakhunku 90.02 in terms of grouping of nomenclature, for which there was a bula.
• “Z urahuvannyam viruchki deprived za virobnichikh servi”: can be written off after the release is issued through a certificate of service.

The winemakers themselves are to blame for marking the Vikonanny "Product release".

After these actions, a set of remixers will become available. “Zagalnogospodarskiy vytrati turn on”:

Thus, indirect expenses from Kt 26 will be written off in Dt for direct accounts - 20 or 23 (in another case, for example, a month, additional expenses will be automatically written off in Dt 20, and then Kt 20 - on 40 or 43).

In order to display indirect expenses, the manufacturing company is stuck with rack 25, requiring the establishment of a rule for their allocation on the racks directly following the instructions for the allocation method, which is what happened most. Similar to the methodology of the bookmaker, from 25 the stink will spread until Day 20 or 23. Similarly, if you split it into 23, for example, the month spent will automatically be written off until Day 20, and then close on 40 or 43.

Then, when the month is closed, indirect expenses are written off from Kt 26 in Dp 90.08 (usually written off using the direct costing method) or from Kt 26 in Dt 20 or 23 (following the rules of allocation, as they were established). Expenditures from 25 will be written off on Dt 20 or 23 according to the rules of re-distribution. Directly write off the nomenclature groups from Sobivartist.

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The list of direct benefits that you need to insure before insurance is in the section “Golovne/Regional policy/Adjustment of taxes and calls/Profit tax/Transfer of direct expenditures.”

Expenses that are not overinsurance among direct ones will be indirect and will be written off on 90.08, and direct expenses will be written off on 40.