The composition of the costs of ordinary species. Composition and grouping of expenses on ordinary activities. Section "Revenues and expenses on ordinary activities"

Expenditive analysis by ordinary species activities Produced in the Finekanaliz program in the Block Analysis of Financial Results.

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Expenditures on ordinary activities under paragraph 5 of PBU 10/99 are.

· Expenses related to manufacturing and selling products;

· Expenses related to the acquisition and sale of goods;

· Expenditures associated with the performance of work;

· Expenditures, the implementation of which is related to the provision of a fee for temporary use (possession and use) of their assets under the lease agreement, if this species Activities is the subject of the organization;

· Expenditures whose implementation is associated with the provision of rights for the fee arising from patents for inventions, industrial designs and other types of intellectual property, if this type of activity is the subject of the organization's activities;

· Expenses related to participation in the authorized capital of other organizations, if the organization is the subject of the organization's activities is to participate in the authorized capital of other organizations;

· Expenses in the form depreciation deductions, that is, the costs of reimbursement of the cost of fixed assets, intangible assets and other assets that are amortized.

It should be noted that if the provision for a fee for temporary use (possession and use) of its assets, rights arising from patents for inventions, industrial samples and other types of intellectual property, as well as participation in the authorized capital of other organizations are not subject to the organization of the organization, The costs associated with the implementation of these activities will be attributed to operating costs.

Activities that the organization can exercise are indicated in its Charter. Turn to paragraph 2 of Article 52 Civil Code Russian Federation. It says the following:

"In constituent documents legal entity The name of the legal entity must be determined, the place of its location, the procedure for managing the activities of a legal entity, and also contain other information provided for by law for legal entities of the relevant species. In the constituent documents of non-profit organizations and unitary enterprises, and in the cases provided for by law and other commercial organizations, the subject and objectives of the legal entity should be identified. Subject and specific objectives commercial organization may be provided for by the constituent documents and in cases where it is not obligatory by law. "

The fact is that under constituent documents it is not always possible to determine which activities are for the organization of the main, therefore it is advisable to indicate this in an order on accounting policies for accounting purposes.

In some cases, the organization carries out activities that are not prescribed in the constituent documents. On this occasion, in the letter of the Ministry of Finance of the Russian Federation of September 24, 2001, No. 04-05-11 / 71 says that if the constituent documents do not reflect the objects of activity, the income from which was received by the organization should be applied to one of the important rules of accounting - rule of materiality . Thus, if the amount of income received from the activities not registered in the statutory documents is five or more percent, then these revenues must form income from conventional activities. Accordingly, expenses relating to these activities will be expenses from conventional activities.

According to paragraph 7 of PBU 10/99, the costs of ordinary activities are formed:

ü costs associated with the acquisition of raw materials, materials, goods and other material and industrial stocks;

ü Costs arising directly in the process of processing (refinement) of material and industrial stocks for the purpose of production of products, performance of work and the provision of services and selling them, as well as sales (resale) of goods (costs for the maintenance and operation of fixed assets and other non-current assets, as well as to maintain them in good condition, and others).

We draw the attention of readers on the letter of the Ministry of Finance of the Russian Federation of October 5, 2005 No. 07-05-12 / 10 "On the expenses of the organization on ordinary activities". It says that in accordance with PBU 10/99, the costs of the organization related to the manufacture of products and sales of goods, the performance of work and the provision of services and meet the definition of the costs of the organization are expenses on the usual activities. Based on this, the specialists of the financial department believe that the amount of property tax paid (subject to payment) to the organization shall form its costs on ordinary activities.

In the letter of the Ministry of Finance of the Russian Federation of March 29, 2005 No. 07-05-06 / 91 "On Accounting for Intangible Assets", the specialists of the financial department express the view that the expenses of the organization related to the international registration of signs used for goods or services should be Consider as expenses on ordinary activities.

Often, questions arise on the procedure for reflecting in accounting expenses for payment at the expense of the employer's employment benefits for temporary disability for the first two days of disability to employees of the organization engaged in the manufacture and sale of products, the performance of work. In the letter of the Ministry of Finance of the Russian Federation dated May 6, 2005 No. 07-05-06 / 132 "On reflected in accounting expenses for payment for temporary disability for the first two days of disability", it was reported that the amounts of paid benefits should be included in the cost of manufacture and Sale of products, performance of work, provision of services. In accounting, these amounts are reflected as other costs of the cost of accounting for production costs (sales costs), which include the costs of paying for workers receiving benefits.

In more detail with issues relating to expenses on ordinary activities, you can find in the book of CJSC BKR-Intercom-Audit "Organization's expenses".

Department of Finance and Accounting

Examination number 2.

in the discipline "Accounting Financial Accounting"

Option number 8.

Performed Bullyaeva Kristina Aleksandrovna

Surname, name, patronymic of a student

Specialty: Accounting, analysis and audit

Group 080109, 3kurs

Teacher Turnyuk Tatyana Sergeevna

Full Name

Magnitogorsk

2012 G.
Content

1. Formation of information on expenses on ordinary activities in accounting accounts 20 "Basic Production" - 39 ............................................... 2

2. Profitable investment in material values. 21

3. Reflect on accounting accounts economic operations. 23. Example of filling the T-13 form. 27.

5. List of used sources. thirty

Formation of information on expenses on the usual activities on accounting accounts 20 - 39

Expenditures on ordinary activities under paragraph 5 of PBU 10/99 are:

Costs associated with the manufacture and sale of products;

Costs associated with the acquisition and sale of goods;

Costs associated with the performance of work, the provision of services;

Expenses, the implementation of which is associated with the provision of the fee for temporary use (possession and use) of their assets under the lease agreement, if this type of activity is the subject of the organization's activities;

Expenses, the implementation of which is associated with the provision of rights for the fee arising from patents for inventions, industrial samples and other types of intellectual property, if this type of activity is the subject of the organization's activities;

The costs associated with participation in the authorized capital of other organizations, if the subject of the organization is to participate in the authorized capital of other organizations;

Expenses in the form of depreciation deductions, that is, the costs of reimbursement of the cost of fixed assets, intangible assets and other assets that are amortized.

It should be noted that if the provision for a fee for temporary use (possession and use) of its assets, rights arising from patents for inventions, industrial samples and other types of intellectual property, as well as participation in the authorized capital of other organizations are not subject to the organization of the organization, The costs associated with the implementation of these activities will be attributed to operating costs.

Activities that the organization can exercise are indicated in its Charter. Let us turn to paragraph 2 of Article 52 of the Civil Code of the Russian Federation. It says the following:

"In the constituent documents of a legal entity, the name of the legal entity should be determined, the place of its location, the procedure for managing the activities of a legal entity, and also contain other information provided for by law for legal entities of the relevant species. In the constituent documents of non-profit organizations and unitary enterprises, and in the cases provided for by law and other commercial organizations, the subject and objectives of the legal entity should be identified. The subject and certain goals of the commercial organization may be provided for by the constituent documents and in cases where it is not mandatory by law. "

The fact is that under constituent documents it is not always possible to determine which activities are for the organization of the main, therefore it is advisable to indicate this in an order on accounting policies for accounting purposes.

In some cases, the organization carries out activities that are not prescribed in the constituent documents. On this occasion, in the letter of the Ministry of Finance of the Russian Federation of September 24, 2001, No. 04-05-11 / 71 says that if the constituent documents do not reflect the objects of activity, the income from which was received by the organization should be applied to one of the important rules of accounting - rule of materiality . Thus, if the amount of income received from the activities not registered in the statutory documents is five or more percent, then these revenues must form income from conventional activities. Accordingly, expenses relating to these activities will be expenses from conventional activities.

According to paragraph 7 of PBU 10/99, the costs of ordinary activities are formed:

Costs associated with the acquisition of raw materials, materials, goods and other material and industrial stocks;

Expenses arising directly in the process of processing (refinement) of material and industrial stocks for the production of products, performance of work and the provision of services and their sales, as well as sales (resale) of goods (costs for the maintenance and operation of fixed assets and other non-current assets, as well as to maintain them in good condition, commercial expenses, management costs and others).

It is worth paying attention to the letter of the Ministry of Finance of the Russian Federation of October 5, 2005 No. 07-05-12 / 10 "On the expenses of the organization on ordinary activities". It says that in accordance with PBU 10/99, the costs of the organization related to the manufacture of products and sales of goods, the performance of work and the provision of services and meet the definition of the costs of the organization are expenses on the usual activities. Based on this, experts believe that the amount of property tax paid (payable) to the organization shall form its costs on ordinary activities.

In the letter of the Ministry of Finance of the Russian Federation of March 29, 2005 No. 07-05-06 / 91 "On Accounting for Intangible Assets", specialists express the view that the expenses of the organization related to the international registration of signs used for goods or services should be considered in quality of expenses on ordinary activities.

Often, questions arise on the procedure for reflecting in accounting expenses for payment at the expense of the employer's employment benefits for temporary disability for the first two days of disability to employees of the organization engaged in the manufacture and sale of products, the performance of work. In the letter of the Ministry of Finance of the Russian Federation dated May 6, 2005 No. 07-05-06 / 132 "On reflected in accounting expenses for payment for temporary disability for the first two days of disability", it was reported that the amounts of paid benefits should be included in the cost of manufacture and Sale of products, performance of work, provision of services. In accounting, these amounts are reflected as other costs of the cost of accounting for production costs (sales costs), which include the costs of paying for workers receiving benefits.

Score 20 "Basic Production"

This account is intended to summarize the cost of production costs, products (work, services) of which came the purpose of creating this organization. In particular, this account is used to account for costs:

· For the production of industrial and agricultural products;

· On the implementation of construction and installation, geological exploration and design and survey work;

· To provide services for transport and communications organizations;

· To fulfill research and design work;

By Debet. accounts 20 "Basic Production" reflect direct expenses related directly to the production of products, performance of work and the provision of services, as well as the costs of auxiliary proceedings, indirect costs associated with the management and maintenance of the main production and the loss of marriage. Direct expenses related directly to the production of products, performance of work and the provision of services are debited on account 20 "Basic Production" from a loan of accounting accounts of production reserves, settlements with workers on wages, etc. The costs of auxiliary industries are debited on account 20 "Basic Production" With account loan 23 "Auxiliary Production". Indirect expensesrelated to the management and maintenance of production, are written off on account 20 "Basic Production" with accounts 25 "Protective Expenditures" and 26 " General running costs" Losses from marriage are written off on account 20 "Basic Production" from the Credit account of 28 "Marriage in production".

On credit Accounts 20 "BASIC PRODUCTION" reflects the amounts of the actual cost of completed production, work and services performed. These amounts can be written off from account 20 "Basic Production" in the debit of accounts 43 "Finished products", 40 "Production (works, services)", 90 "Sales" and others.

The balance of 20 "Basic Production" at the end of the month shows the cost of incomplete production.

Analytical account Included 20 "Basic Production" is conducted by types of costs and types of products (works, services). If the formation of information on expenses on conventional activities is not conducted on accounts 20 - 39, then analytical accounting on account 20 "Basic Production" is also carried out by the divisions of the organization.

Account 20 "Basic Production" Signs with accounts:

By Debet.

02 Depreciation of fixed assets, 04 Intangible assets, 05 Amortization of intangible assets, 10 materials, 11 animals on fattening, 16 Deviation in the value of material values, 19 value added tax on acquired values, 20 Main production, 21 semi-finished products own production, 23 auxiliary production, 25 general production costs, 26 general expenses, 28 marriage in production, 40 production (works, services), 41 products, 43 Finished products, 60 settlements with suppliers and contractors, 68 calculations for taxes and fees, 69 calculations on social insurance and security, 70 settlements with staff pay, 71 settlements with accountable persons, 75 settlements with founders, 76 settlements with different debtors and creditors, 79 Outdoor settlements, 80 Authorized capital, 86 Target financing, 91 Other income and expenses, 94 shortages and loss from damage values, 96 reserves of upcoming expenses, 97 expenses of future periods.

On credit

10 Materials, 11 animals on growing and fattening, 15 Production and acquisition of material values, 20 Basic production, 21 semi-finished products of own production, 28 Marriage in production, 40 production (works, services), 43 Finished products, 45 goods shipped, 76 calculations With different debtors and creditors, 79 Outdoor calculations, 80 authorized capital, 86 target financing, 90 sales, 91 Other income and expenses, 94 shortages and losses from damage values, 99 profits and losses.

Score 21 "Semi-finished products of own production"

Account 21 "Semi-finished products of its own production" is intended to summarize information on the presence and movement of semi-finished products of own production in organizations leading to their accounting. In particular, on this account, the following materials manufactured (with full production cycle) can be reflected (with a full-cycle production) semi-finished products: alternate cast iron in ferrous metallurgy, raw rubber and glue in the rubber industry.

In organizations that are not leading a separate accounting of semi-finished products of their own production, these values \u200b\u200bare reflected in the composition of unfinished production, i.e. On account 20 "Basic Production".

By Debet. Accounts 21 "Semi-finished products of own production", as a rule, in correspondence with a score of 20 "Basic Production" reflect the costs associated with the manufacture of semi-finished products.

On credit Accounts 21 "Semi-finished products of own production" reflects the cost of semi-finished products transmitted to further processing (in correspondence with the score of 20 "main production" and other) and sold to other organizations and persons (in correspondence with the account of 90 "Sales").

Analytical account The account 21 "semi-finished products of its own production" is conducted in places of storage of semi-finished products and individual names (types, varieties, sizes, etc.).

Account 21 "Semi-finished products of own production" corresponds to accounts:

By Debet:

20 Main Production, 23 Auxiliary Production, 40 Products (works, services), 79 Outdoor settlements, 80 Authorized capital, 91 Other income and expenses.

On credit:

20 Main production, 23 Auxiliary production, 25 Protecting costs, 26 General expenses, 28 Marriage in production, 45 Goods shipped,

76 Calculations with different debtors and creditors, 79 Outdoor calculations, 80 Authorized capital, 90 Sales, 91 Other income and expenses, 94 shortages and loss from damage to values, 99 Profits and losses.

Account 23 "Auxiliary Production"

The account 23 "Auxiliary Production" is intended to summarize information on the costs of production, which are auxiliary (submissions) for the main production of the organization. In particular, this account is used to account for production costs providing:

· Maintenance of various types of energy (electricity, ferry, gas, air, etc.),

· Transport service,

· Repair of fixed assets

· Making tools, stamps, spare parts, construction parts, structures or enrichment building materials (mainly in construction organizations),

· Erect (temporary) nonethetic structures,

· Stone production, gravel, sand and other non-metallic materials,

· Forestry, sawmill,

· Saltling, drying and preserving of agricultural products, etc.

By Debet. Accounts 23 "Auxiliary Production" are reflected direct expenses related directly to the production of products, the performance of work and the provision of services, as well as indirect costs associated with the management and maintenance of auxiliary industries, and the loss of marriage. Direct expenses related directly to the production of products, performance of work and the provision of services are debited on account 23 "Auxiliary Production" with a loan of accounting accounts for industrial reserves, settlements with workers on wages, etc. Indirect costs associated with the management and service of auxiliary industries, They are debited on account 23 "Auxiliary Production" with accounts 25 "general production costs" and 26 "general expenses". If appropriate, production costs can be taken into account directly on account 23 "Auxiliary Production" (without prior accumulation on account 25 "general production costs"). Losses from marriage are debited on account 23 "Auxiliary Production" from the Credit account of 28 "Marriage in production".

On credit Accounts 23 "Auxiliary Production" reflect the amounts of the actual cost of completed production, work performed and services rendered. These amounts are written off from account 23 "Auxiliary Production" into the debit of accounts:

20 "Basic Production" - on vacation products (works, services) Basic production,

29 "servicing production and farms" - upon vacation of products (works, services) at servicing production or farms,

90 sales - when performing work and services for third-party organizations,

40 "Production (works, services)" - when using this account for accounting for production and other costs.

The balance of 23 "Auxiliary Production" is shown at the end of the month shows the cost of incomplete production.

Analytical account Included 23 "Auxiliary Production" is conducted by type of production.
Account 23 "Auxiliary Production" corresponds to accounts:

By Debet.

02 Depreciation of fixed assets, 04 Intangible assets, 05 Amortization of intangible assets, 07 Equipment for installation, 10 materials, 11 animals on growing and fattening, 16 Deviation in the value of material values, 19 added value added tax on acquired values, 21 semi-finished products of own production, 23 Auxiliary proceedings, 25 general production costs, 26 General expenses, 28 Marriage in production, 40 Products (works, services), 43 Finished products, 60 settlements with suppliers and contractors, 68 Calculations for taxes and fees, 69 Social insurance settlements and Ensuring, 70 settlements with personnel on labor payment, 71 settlements with accountable persons, 76 settlements with different debtors and creditors, 79 Outdoor loan settlements, 80 Authorized capital, 91 Other income and expenses, 94 shortages and loss from damage values, 96 reserves upcoming expenses, 97 expenses of future periods.

On credit

07 Equipment to installation, 08 Investments in non-current assets, 10 materials, 11 animals on growing and fattening, 15 Production and acquisition of material values, 20 Main production, 21 semi-finished products of own production, 23 auxiliary production, 25 general production expenses, 26 general expenses, 28 Marriage in production, 29 servicing and farms, 40 production (works, services), 43 Finished products, 44 Sales costs, 45 goods shipped, 73 settlements with personnel Operations, 76 settlements with different debtors and creditors, 79 internal education Calculations, 80 Authentic Capital, 90 Sales, 91 Other income and expenses, 94 shortages and losses from valuables, 96 reserves of upcoming expenses, 97 expenses of future periods, 99 profit and losses.

Account 25 "Promotional Expenses"

The account 25 "general production costs" is intended to summarize information on the costs of maintaining the main and auxiliary industries of the organization. In particular, on this account, the following costs can be reflected: on the maintenance and operation of machinery and equipment, depreciation and the cost of repairing fixed assets and other property used in production, the costs of insurance of the specified property, the cost of heating, the lighting and maintenance of the premises , Rental fee for premises, machinery, equipment, etc., used in the production, remuneration of workers engaged in production service, other similar costs.

The general production costs are reflected in the account 25 "general production costs" from the loan of accounting accounts for production reserves, settlements with workers on wages, etc. Expenditures recorded on account 25 "general production costs" are written off into debuts of accounts 20 "Basic Production", 23 "Auxiliary Production ", 29" servicing and farms ".

Analytical account On account 25 "general production costs" is conducted on individual divisions of the organization and expenditures. \\

The account 25 "general production costs" corresponds to accounts:

By Debet.

02 Depreciation of fixed assets, 04 Intangible assets, 05 Amortization of intangible assets, 10 materials, 16 Deviation in the value of material values, 19 value added tax on acquired values, 21 semi-finished products of own production, 23 auxiliary production, 29 servicing and farms, 43 ready Products, 60 Calculations with suppliers and contractors, 69 Social insurance scores, 70 settlements with personnel of wages, 71 settlements with accountable persons, 76 Settlements with different debtors and creditors, 79 Outdoor settlements, 94 shortages and loss from damage values, 96 Reserves of upcoming expenses, 97 expenses of future periods.

On credit

10 materials, 20 main production, 23 auxiliary production,

28 Marriage in production, 29 servicing and farms, 76 settlements with different debtors and creditors, 79 Outdoor settlements, 97 expenses of future periods, 99 profits and losses.

Account 26 "General expenses"

The account 26 "General Expenditures" is intended to summarize information on expenses for the needs of the management not related directly to the production process. In particular, the following costs can be reflected in this account: administrative and management costs, the content of general personnel, not related to the production process, depreciation and the cost of repairing fixed assets of management and general purpose, rental fees for individuals and payment costs information, audit, consulting, etc. Services, other similar intended management costs.

General expenses are reflected in the account 26 "General Expenditures" from the loan of accounting accounts of production reserves, settlements with employees on wages, settlements with other organizations (persons) and others.

The costs recorded in the account 26 "General Expenditures" are written off, in particular, the debit of accounts 20 "Basic Production", 23 "Auxiliary Production" (if the auxiliary production produced products and work and provided services to the side), 29 "serving production and farms "(if servicing production and farms performed work and services to the side).

These expenses as conditional permanent can be written off to the debit of account 90 "Sales".

Organizations whose activities are not related to the production process (commissioners, agents, brokers, dealers, etc., except organizations engaged in trading activities), use the score of 26 "general expenses" to summarize information on the costs of doing this activity. These organizations write off the amount accumulated on the account 26 "general expenses", in the debit of account 90 "Sales".

Analytical account On account 26 "general expenses" is conducted for each article of the respective estimates, the place of costs, etc.

The account 26 "general expenses" corresponds to the accounts:

By Debet.

02 Depreciation of fixed assets, 04 Intangible assets, 05 Amortization of intangible assets, 10 materials, 16 Deviation in the value of material values, 19 value added tax on acquired values, 21 semi-finished products of own production, 23 auxiliary production, 29 servicing and farms, 43 ready Products, 60 settlements with suppliers and contractors, 68 Calculations for taxes and fees, 69 Calculations for social insurance and provision, 70 settlements with personnel for wages, 71 settlements with accountable persons, 76 settlements with different debtors and creditors, 79 - emergency calculations, 94 shortage and loss of valuables, 96 reserves of upcoming expenses, 97 expenses of future periods.

On credit

08 Investments in non-current assets, 10 Materials, 20 Main production, 23 Auxiliary production, 28 Marriage in production, 29 Services and farms, 76 Settlements with different debtors and creditors, 79 Outbarget calculations, 86 target financing, 90 sales, 97 Future costs periods, 99 profits and losses

Account 28 "Marriage in production"

An account 28 "Marriage in production" is intended to summarize information on marriage losses in production.

By Debet. Accounts 28 "Marriage in production" are collected by the costs of identified internal and external marriage (the cost of incorrigible, i.e. final, marriage, correction costs, etc.).

On credit accounts 28 "marriage in production" reflects the amounts attributable to reduction of marriage losses (the cost of rejected products for the price possible useThe amounts to be held with the perpetrators of marriage, the amounts to be recovered from suppliers for the supply of poor-quality materials or semi-finished products, as a result of the use of which marriage was allowed, etc.), as well as the amounts written off on the cost of production as a loss of marriage.

Analytical accounting on account 28 "Marriage in production" is conducted on individual divisions of the organization, types of products, costs of expenses, reasons and perpetrators of marriage.

An account 28 "Marriage in production" corresponds to the accounts: \\

By Debet.

10 Materials, 20 main production, 21 semi-finished products of own production, 23 auxiliary production, 25 general production costs, 26 General expenses, 40 Products (works, services), 43 Finished products, 60 settlements with suppliers and contractors, 69 Social Insurance Calculations and Provision, 70 Calculations with wage personnel, 71 settlements with accountable persons, 76 Settlements with different debtors and creditors, 91 Other income and expenses.

On credit

10 Materials, 20 Main Production, 23 Auxiliary Production, 29 Serving farms, 73 Calculations with staff on other operations, 76 Settlements with different debtors and creditors, 91 Other income and expenses, 96 reserves of upcoming expenses, 99 profit and losses.

Score 29 "Services and farms"

The account 29 "servicing production and farms" is intended to summarize information on the costs associated with the production of products, the performance of work and the provision of services by servicing production and households of the organization.

In this account, the costs of the organization of serving industries and farms consisting on the balance sheet can be reflected, the activities of which are not related to the production of products, work and the provision of services that were the purpose of creating this organization: housing and communal services (operation of residential buildings, hostel, laundry, bath etc.), sewing and other workshops of domestic service, canteens and buffets, children's preschool institutions (gardens, nursery), rest houses, sanatoriums and other institutions of health and cultural and educational purposes, (as amended by the Order of the Ministry of Finance of the Russian Federation of 07.05 .2003 N 38N)

By Debet. Accounts 29 "Services and farms" are reflected direct expenses related directly to the production of products, the performance of work and the provision of services, as well as the costs of auxiliary production. Direct costs are debited on account 29 "servicing production and farms" from a loan of accounting accounts of production reserves, settlements with workers on wages, etc. The costs of auxiliary industries are debited on account 29 "servicing production and farms" fromcredit account 23 "Auxiliary Production".

On credit Accounts 29 "servicing production and farms" reflect the sums of the actual cost of completed production, work performed and services rendered. These amounts are written off from the account 29 "servicing production and farms" in the debit of accounts:

accounting of material values \u200b\u200band finished products issued by servicing production and farms,

accounting for the costs of divisions - consumers of works and services performed by servicing production and farms,

90 "Sales" (with the sale of third-party organizations and works and services performed by servicing industries and farms) and others.

The balance of 29 "servicing production and farms" at the end of the month shows the cost of incomplete production.

Analytical account Included 29 "servicing production and farms" is conducted for each servicing and household and in individual articles of the costs of these industries and farms.

Account 29 "Services and farms" corresponds to accounts

By Debet.

02 Depreciation of fixed assets, 04 Intangible assets, 05 Amortization of intangible assets, 10 materials, 11 animals on growing and fattening, 16 Deviation in the value of material values, 19 value added tax on acquired values, 23 auxiliary production, 25 general production costs, 26 total costs expenses, 28 marriage in production, 29 servicing and farms, 60 settlements with suppliers and contractors, 68 tax calculations and fees, 69 Social insurance settlements and provision, 70 settlements with wage personnel, 71 settlements with accountable persons, 76 Calculations with different debtors and creditors, 79 Outbarget calculations, 80 Authorized capital, 91 Other income and expenses, 94 shortages and loss from damage values, 96 reserves of upcoming expenses, 97 loan costs

10 Materials, 11 animals on cultivation and fattening, 25 general production costs, 26 General expenses, 29 Services and farms, 40 Products (works, services), 43 Finished products, 44 Sales costs, 45 goods shipped, 73 Personnel settlements Operations, 76 settlements with different debtors and creditors, 79 Outbarget calculations, 80 Authorized capital, 90 Sales, 91 Other income and expenses, 94 shortage and loss of damage values, 96 reserves of upcoming expenses, 97 expenses of future periods, 99 profits.

Regulatory regulation Accounting costs in accounts 30-39.

Based on the instructions for applying an account plan, the formation of information on expenses on ordinary activities is carried out either on accounts 20 - 29, or in accounts 20 - 39. In the latter case, account 20 - 29 are used to group expenditures on articles, places of origin and other features, as well as the calculation of the cost of production (works, services); Accounts 30 - 39 are used to account for expenses on expenses. The relationship of accounting for items and elements is carried out with the help of specially discovered accounts. Composition and methods of using accounts 20 - 39 With this version of the accounting is established by the organization based on the features of activities, structures, management organization based on the relevant recommendations of the Ministry of Finance of the Russian Federation.

According to PBU 10/99, an element of consumption understand economically homogeneous costs, material costs, labor costs, deductions for social needs, depreciation and other costs.

Material costs reflect the cost:

Purchased raw materials and materials used in industrial and economic needs, as well as components and semi-finished products subjected to further installation or additional processing in this organization;

Work and production services performed by third-party organizations or industries and households of an organization that are not related to the main type of activity;

Fuel of all types purchased from the side and spent on technological goals, the production of all types of energy, the heating of buildings, transportation work on the production of production carried out by transporting organizations;

The purchase of energy of all kinds spent on technological and other industrial and economic needs;

Losses from the shortage of received material resources within the limits of natural decrease and some other material costs.

The cost of material resources, reflected in the "Material costs" element, is formed based on the prices of their acquisition (excluding value added tax), surcharges (allowances), commission remuneration paid to equipped and foreign economic organizations, the cost of services of commercial stock exchanges, including brokerage services, customs duties, fees for transportation, storage and delivery carried out by third-party organizations.

From the cost of material resources included in the cost of production, the cost of return waste is eliminated. Under return waste, the remnants of raw materials, materials, semi-finished products, coolants and other types of material resources, formed during the production process, lost fully or partially consumer qualities of the source resource and, by virtue of this, used with increased costs (reduced product output) or not used at all Direct intended.

Return waste is assessed in the following order:

At a reduced price of the original material resource (at the price of possible use) if waste can be applied to the main production, but with increased costs (reduced output finished products) for needs auxiliary production, the manufacture of widespread consumption (cultural and household goods and economic consumption) or are implemented to the side;

At the full price of the original material resource, if waste is implemented to the side for use as a full-fledged resource.

A complete list of costs included in tangible costs for tax purposes is given in Article 254 of the Tax Code of the Russian Federation.

Costs for labor. In labor costs include any accrual to employees in monetary or natural forms: stimulating accruals and allowances, compensation accruals associated with work regime or working conditions, premiums and one-time incentive accruals, as well as the costs associated with the content of these employees provided for labor contracts (contracts) or collective agreements.

The cost of labor costs include, in particular:

Amounts accrued in tariff rates, job salary, piecework rates or as a percentage of revenue in accordance with the organization adopted in the organization and wage systems;

Accrual of an incentive nature, including premiums for production results, premiums for tariff rates and salary for professional skills, high achievements in labor and other indicators and other accruals and payments.

The list of accruals and payments included in labor costs for tax purposes is given in Article 255 of the Tax Code of the Russian Federation.

Executions for social needs. Under the article "Executions on Social Needs" reflect the obligatory deductions on established legislation by the regulations of state authorities social insurance, Pension Fund, Funds medical insurance from the cost of remuneration of workers included in the cost of production (works, services) on the element of "labor costs" (except for those types of payment to which insurance contributions Not accrued).

Depreciation of non-current assets. This article reflects the amount of depreciation on fixed assets, material values \u200b\u200bprovided by the organization for temporary use fee ( revenue investment In material values) and intangible assets.

The composition of amortized assets is established by PBU 6/01 and 14/2000 (chapters 4 and 5), and for tax purposes - Tax Code RF (Article 256).

Under the article "Other costs" reflect taxes, fees, payments, deductions to insurance funds (reserves) and other mandatory contributions made in accordance with the established legislation by the procedure, payments for emissions (fees) of pollutants, the cost of payment of interest on loans received, for travel, lifting, preparation and retraining of personnel, payment of communication services, computing centers, banks, rental fees in the event of a lease of individual objects of the main production assets (or their individual parts), deductions to the repair fund, as well as other costs included in the cost of production (works, services), but not related to the previously listed cost elements .

Organization of accounting costs economic elements

Costs for ordinary activities- expenses related to the manufacture and sale of products, acquisition and sale of goods, as well as reimbursement of the cost of fixed assets, intangible assets and other amortized assets implemented in the form of depreciation deductions.

Costs for ordinary activities form:

- expenses related to the acquisition of raw materials, materials, goods and other material and industrial stocks;

- Expenditures arising directly in the process of processing (refinement) of material and industrial stocks for the purpose of producing products, performance of work and the provision of services and selling them, as well as sales (resale) of goods. Such expenses include the costs of maintaining and operating fixed assets and other non-current assets, commercial expenses, management costs, etc.

Expenses on ordinary activities are accepted for accounting in the amount calculated in monetary terms equal to the magnitude of payment in cash and other form or magnitude accounts payable. If the payment covers only part of the recognized costs, the costs adopted for accounting accounting are defined as the amount of payment and payables.

Rules for accounting costs for the production of products (works, services) in the context of elements and articles, the calculation of the cost of production (works, services) are set by individual regulatory acts and Methodical instructions Accounting.

Costs are grouped for a number of signs.

1. In the frequency of occurrence - current and one-time.

Current expenses- Permanent costs (buying raw materials and materials, goods, etc.).

One-time- once or periodically produced (expenses associated with global work, the development of new industries, installations and aggregates, etc.).

2. By the method of inclusion of costs in the cost of production (works, services) - direct and overhead (indirect).

Direct expenses- expenses related to the production of products, work, the provision of services, which are included directly and directly into the cost of manufactured products, completed work or service provided on the basis of primary documents (material costs, labor costs of basic workers).

Overhead- expenses related to the organization and management of the organization as a whole (general economic, general production costs, etc.).

3. Depending on the changes in the volume of work - constant and variables.

Permanent expenses- costs that do not depend on the scope of work (rent, depreciation of buildings, etc.).

Variables- change in direct proportion to the volume of work (piecework of labor, material resources).

4. In efficiency - productive and non-production.

5. At the occurrence.

6. By types of work.

7. By types of expenses - on cost elements and expense items.

TO elements of costsrelate:

one). material costs;

2). labor costs;

3). deductions for social needs;

four). depreciation;

five). Other costs.

For management purposes in accounting, expenditures are organized according to cost articles. The list of costs is established by the organization independently.

On this line of the report on financial results Organizations - small business entities reflect the value of recognized expenses on the usual types of activities that form the financial result of the reporting period (p.

P. 5, 7, 9 PBU 10/99). This indicator includes (Note 8 in Appendix N 5 to the order N 66N):

Sales cost;

Commercial expenses;

Management costs.

The fact that relates to expenses on ordinary activities, more see:

Section. 3.2.2.1 "What expenses form the cost of sold goods, products, works, services";

Section. 3.2.4.1 "What expenses are included in the composition of commercial";

Section. 3.2.5.1 "What expenses are managerial".

Attention!

If the organization is a small business entity (with the exception of issuers publicly placed valuable papers) Revenue from the sale of products and goods is recognized not as the rights of ownership, use and orders to the delivered products, released goods, and after receipt of payment, then expenses are recognized after repayment of debt (paragraph 18 of PBU 10/99).

What accounting data are used

when filling out the line "Expenditure on normal activity"

The value of the indicator of the line "costs on common activity" (for reporting period) Determined on the basis of data on the reporting period of the reporting period on account 90, subaccount 90-2 "Cost of sales", in correspondence with accounts 20, 23, 26, 29, 40, 41, 43, 44, etc. The indicator in question is indicated In parentheses.

The indicator of this line for the same reporting period of the previous year is postponed from the report on financial results for the reporting period.

Recall that the subjects of small businesses (except for issuers of publicly placed securities) have the right to reflect the consequences of change accounting Policy Perspectively, with the exception of cases where other procedures were established by the legislation of the Russian Federation and (or) the regulatory legal act on accounting (p. 15.1 of PBU 1/2008). Thus, comparative indicators (for previous years), reflected in accounting reporting These organizations, mandatory recalculation in connection with the change in accounting policies are not subject to. The retrospective recalculation of comparative accounting indicators is not made by small business entities (except for issuers of publicly placed securities) and in the event of a statement of past years identified after the approval of the financial statements for the reporting year, in which errors are made (paragraph 9, 14 PBU 22 / 2010).

The line "Costs on normal activity" is assigned code 2120, 2210 or 2220, depending on which component of this indicator has the greatest proportion - the cost of sales, commercial costs or management costs.

An example of filling string

"Costs for ordinary activities"

Indicators for subaccount 90-2 accounts 90 in accounting:

Fragment of the report on financial results for 2012

The indicator of the line "costs on normal activity" is:

for 2013 - 79,220 thousand rubles;

for 2012 - 87,966 thousand rubles.

The greatest share in the composition of the indicator has the value of the cost of sales ((79 219 990 rubles. - 860 342 rubles. - 6 345 970 rubles) / 79 219 990 rub. X 100% \u003d 91%). Therefore, the "cost-based costs" row is assigned code 2120.

Fragment of the report on financial results in Example 31 will look as follows.

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