How to close account 23. Calculation of actual cost in BP

Account 23 “Auxiliary production” has the largest number of addresses for attributing its costs and the smallest number for counter transactions to reflect costs from other operational calculation accounts. This allows you to close your account first.

At the end of the year, for each sub-account (analytical account), the actual cost of work performed and services provided is determined and deviations are written off to the appropriate accounts depending on the volume of work and services consumed in such a way that the amount of turnover on the credit of the account is equal to the turnover on the debit of the account.

The costs of the repair shop during the year are written off to specific cost accounting objects, including to the accounts of auxiliary production at actual cost.

The cost of repairs to buildings and structures is written off in the same way. From other subaccounts, work and services are usually written off at planned cost. For work and services that some auxiliary productions performed for other auxiliary productions, deviations are not written off.

Repair shops. At the end of the year, the shop expenses of the repair shop are distributed first if they were not written off during the year. If the write-off was carried out according to the standard, then adjustments are made to the written-off amounts.

Shop expenses are written off in proportion to the total amount of direct costs allocated to the objects being repaired, accompanying this distribution with the entry:

account debit

23-1 "Repair shops" (analytical accounts of repaired objects"

account credit

23-1 “Repair shops” (analytical account “Shop expenses of a repair shop”).

The next step is to write off the costs of the repair shop by accessory:

account credit

23-1 "Repair shops"

debit accounts:

08 “Investments in non-current assets” - for the amount of costs for the acquisition or production of fixed assets;

10 “Materials” - for the costs of manufacturing equipment, spare parts, etc.;

20 “Main production” - for costs of main production;

25 “General production costs” - for the amount of industry costs;

26 “General business expenses” - for general business expenses;

29 “Servicing industries and households” - for the amount of costs for maintaining the housing stock, social and domestic facilities, etc.;

90 “Sales” - for the cost of work and services provided to the third party;

91 “Other income and expenses” - for the amount of operating expenses.

Account 23-1 “Repair shops” may have a carryover balance in the amount of the cost of unfinished repairs.

If the amount of shop expenses distributed according to the standard turns out to be greater than the actual shop costs, then the distribution is made using the red reversal method.

Repair of buildings and structures. Analytical accounts in this subaccount are closed as current or major repairs are completed, so at the end of the year only part of the construction overhead costs can be written off to this subaccount:

account debit

23-2 "Repair of buildings and structures"

account credit

08-3 "Construction of fixed assets".

The share of such expenses attributable to completed repairs is written off as the corresponding costs:

debit accounts

20 “Main production”, 23 “Auxiliary production”, etc.

account credit

23-2 "Repair of buildings and structures."

This subaccount may also have a carryover balance in the amount of the cost of unfinished repairs.

Road transport. This type of auxiliary production carries out cargo transportation and special work - transportation of passengers, performs the functions of mobile repair shops, cranes, snow plows, etc. In addition, passenger road transport does a lot of work.

General characteristics of the account and its closure

According to the main types of classification of accounts. 23 is:

1. In relation to the balance sheet, it is active, i.e. this account can only have a debit balance, which, when reporting, forms a balance sheet asset.
2. In terms of economic content - a calculation account for accounting for business processes, and specifically production costs.
3. In terms of detail - synthetic. It takes into account generalized data on the costs of auxiliary production in monetary terms. Analytical accounting can be organized by type of production, cost items, etc.

In addition, since on the account. 23, costs accumulate and the closing procedure is applied to it at the end of the reporting period. This will be discussed in more detail in the corresponding section.

Accounting objects and subaccounts

Account 23 reflects information about those productions that are not related to the main activities of the enterprise, but provide conditions for its functioning. For different types business types of auxiliary production can be different. However, several categories can be distinguished for which subaccounts of account 23 are usually opened:

1. Generation of energy of all types (electricity, heat, etc.).
2. Transport divisions.
3. Repair vehicles, equipment, etc.
4. Providing food for company employees.
5. Production of tools, equipment, spare parts.
6. Installation of individual structures, parts (for construction organizations).
7. Construction of temporary structures.
8. Canning of food products (for agricultural enterprises).

Postings by debit

The debit of account 23 - Auxiliary production - reflects expenses associated with the implementation of the corresponding production process. First of all, these are direct costs, the main of which are:

1. Write-off of raw materials and materials:

Dt 23 Kt 10.

1. Accrual wages and contributions to extra-budgetary funds:

Dt 23 Kt 70;

Dt 23 Kt 69.

1. Services and works purchased from third parties or individuals:

Dt 23 Kt 60 (76).

In addition, in the debit of the account. 23, part of the overhead costs that relate to the activities of auxiliary production is written off:

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• Dt 23 Kt 25 - general production expenses are written off;
• Dt 23 Kt 26 - general business expenses are written off.

The costs of organizing production, if appropriate, can be taken into account directly in the account. 23, without using count. 25.

Loan transactions

The credit entries in account 23 primarily reflect write-offs of expenses. Corresponding accounts show which cost categories the accumulated amounts are distributed to:

• Dt 20 Kt 23 - costs are allocated to main production;
• Dt 25 Kt 23 - for general production expenses;
• Dt 26 Kt 23 - for general business expenses.

Accounting for the costs of repair departments is possible in two options, depending on whether the enterprise has a repair fund. If there is no such fund, then “repair” costs are written off as shown above.

If the fund is created, then its funds are accounted for in a separate subaccount to the account. 96 “Reserves for future expenses.” In this case, repair costs are written off from account 23 to debit 96:

Dt 96 Kt 23.

Also, auxiliary production can provide services on the side. For example, a repair department - to service equipment of other organizations, or a boiler room - to heat not only the company’s buildings, but also its neighbors. In this case, part of the costs related to “third-party” revenue is written off to the debit of the account. 90.2 “Cost of sales”:

Dt 90.2 Kt 23.

How to close account 23

Closing a costing account is a procedure for allocating the costs collected on it to the cost of finished products (services). It is carried out at the end of each reporting period. This period is usually a month, since most recurring costs are accrued monthly.

The basis for distribution when closing account 23 depends on the specifics of the auxiliary production. If we are talking about energy resources, then Gcal or kWh are chosen as the base, for water supply - a cubic meter of water, for a transport section - t/km, etc. In the case when auxiliary production facilities provide services on the side, the corresponding costs for them must be taken into account and distributed separately.

In some cases, a debit balance may remain after closing, indicating the presence of work in progress. This could be, for example, unfinished complex repairs or the construction of a temporary structure.

Score 23 accounting serves to summarize information about the costs of divisions providing main production. The debit of the account collects expenses, and the credit reflects their distribution among accounting objects. The balance on account 23 indicates the presence of work in progress.

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Both beginners and experienced users have questions about closing 20, 23, 25, 26 accounts. Using the example of the program “1C: Enterprise Accounting 8”, ed. 3.0, let’s look at what settings need to be made so that cost accounts are closed correctly every month.

Setting up accounting policies

The organization's accounting policy is created in the program annually, and reference books are filled out along with it: methods for determining indirect costs and a list of direct costs.

The screenshot shows that there are two checkboxes available:

« Product release" - should be owned by those organizations engaged in production.

« Carrying out work and providing services to customers» – should be used by organizations that specialize in providing production services.

If none of these settings are selected, then it is understood that the program is run by a trading organization - “bought and sold” - nothing will be produced and no services will be provided, therefore, the account will not be used at all in the activities of such an organization.

Recommendations for correcting errors that occur when closing a month

A very common situation is that the closing of the month was successful, the program did not produce any errors, but when generating the balance sheet, the user notices that on January 20 the account was closed to the account on August 90 or was not closed at all. You need to do the following:

look at the entries in the routine operation “Closing accounts: 20, 23, 25, 26” to which account the account was closed /. If it closed on 90.08, then you need to check the list of direct expenses; perhaps there are not enough entries here;

according to the report “Analysis of sub-conto: item group, analyze for which item group and cost item the account was not fully/partially closed / on account 90.02. If the direct expense accounts are not closed at the cost of production, this may mean that there is work in progress in the program, there are not enough entries in the list of direct expenses, or there is no revenue for this item group.

After checking the documents and making changes to them, you must close the month again.

It also happens that the program produces errors indicating where the problem is and what needs to be done to correct these errors. Everything is simple here, you should read all the information that the program provided, correct errors following the recommendations, and close the month again.

In conclusion, let us once again draw attention to the fact that the organization’s accounting policy is created annually, and along with it, methods for distributing indirect costs and a list of direct costs are created. The list of direct expenses is key, precisely due to the presence of entries in it, the program “1C: Accounting 8”, ed. 3.0, determines what to write off as indirect expenses and what as direct expenses when closing the month.

Cost accounts (20, 23, 25, 26) are closed in 1C automatically when performing the routine operation "".

However, this process often ends with errors. The main reason is incorrectly entered initial data. Let's see which data errors most often lead to errors in 1C 8.3 when closing accounts 20, 23, 25, 26.

First of all, let's understand what direct and indirect costs are. Why is it that cost account data is often not closed in 1C?

Figure 1 schematically shows direct costs, i.e. those that can be attributed to specific products. These costs are written off to 20 (main production) and 23 (auxiliary) accounts.

By “cost” we can understand the wages of production workers, the cost of consumables, depreciation of equipment, and other types of costs. The main thing that unites such costs is that the products to which they relate are known in advance.

Different colors indicate products and costs with the same analytics. In 1C - this (and, possibly, divisions, if their use is configured). In order for the cost to “go” to the desired product, it must have the same analytics.

Within a product group, costs are distributed in proportion to the planned cost.

“Cost 10” (Fig. 1) will “hang” in the department, since its analytics do not coincide with any products. Here main reason errors when closing account 20.

In this case, in the program after the month is closed, the cost calculation will look like this (Fig. 2):

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As you can see, a line with zero cost appeared in the report, although there are both direct (“nuts”) and indirect costs (“labor”). There is no issue for this nomenclature group. To correct the error in closing account 20 in 1C Accounting, you need to check the costs for the “Footwear” item group.

For analysis, you can use the standard “Subconto Analysis” report (Fig. 3). Most likely, for the cost “Nuts” the “Main nomenclature group” should be selected, according to which “Nut butter” was produced.

Indirect costs on accounts 25 and 26

Let's look at indirect costs (Fig. 4). They apply to several types of products at once, so they require distribution. Such costs are taken into account in accounts 25 and 26. These may include storekeepers, dispatchers, accountants, the same (if the equipment is used to produce different types of products), etc.

Indirect costs are distributed among cost items in proportion to the distribution base. In Fig. 4, each cost item has its own color, and each product has a corresponding base (of the same color).

Necessary conditions for distribution:

• for each item a distribution method must be assigned;
• the corresponding base must be “attached” to the product.

For example, the item “Basic materials” is distributed in proportion to the planned cost. This means that this value must be indicated in the program for each product. In 1C, the planned cost is recorded in the document “Setting item prices”.

In Fig. 4, “purple” costs will not be distributed, since the base for them has not been determined. For example, the distribution method “Wages” was set for them, but in the current period there were no direct costs for the corresponding item.

We analyzed an example with an organization in which all costs were reflected only in account 20.01. Therefore, we were only able to see how the program is configured and works from the point of view of using and closing account 20.

Today we will discuss such concepts as direct (reflected in accounts 20, 23) and indirect costs (in accounts 25,26). I'll tell you a little accounting theory. We’ll also talk about where to set up accounting for these indirect and direct costs in 1C BP 3.0, as well as the features of closing indirect costs. All this will be considered using the example of an organization engaged in production activities, so let’s talk a little about production.

Let me remind you that the site already has a number of articles that are devoted to the issue of closing a month in the 1C BUKH 3.0 program:

A little theory

As I already said, production costs can be divided into two large groups: direct and indirect. Essentially this is a classification of costs. by the method of their inclusion in the cost manufactured products. Therefore, this classification, for the most part, is relevant for accounting of industrial organizations. Let's talk in more detail about each of these two groups.

Direct costs- These are expenses that can be clearly attributed to the production of a certain type of product. That's why direct expense accounts 20 and 23 in the chart of accounts in 1C they have a subaccount “Nomenclature group”. Such costs can be directly written off to the cost of production of a specific “Nomenclature Group”. These include the costs of raw materials, materials and components, wages and insurance premiums for workers who produce these products.

Indirect costs- These are expenses that relate to the production of several types of products at once. In the 1C chart of accounts indirect cost accounts 25 and 26 do not have subconto "Nomenclature group". Therefore, they cannot be included directly in the cost of a specific type of product - “Nomenclature group”. Such costs include, for example, the cost of paying wages and paying insurance premiums for management personnel.

As I already said, indirect expenses are collected on accounts 25 “General production expenses” and 26 “General expenses”. They cannot be written off immediately as cost, I also wrote about this. In accounting, there are two options for closing such accounts. The first is the write-off of amounts to the main production to account 20. Moreover, since account 20 has three subcontracts (Division, Cost Item and Nomenclature Group), and indirect expense accounts have only two (Division and Cost Item), then when writing off the amount will be distributed between “nomenclature groups” according to certain rules. I’ll write about where and how this is set a little later. Second– writing off indirect expenses to account 90 “Sales” ( direct costing). Read about how to choose a specific option for writing off indirect expenses in 1C BP 3.0 in the article below.

Let me summarize briefly. When closing the month, indirect expenses are written off first, i.e. 25 and 26 accounts (possibly by allocating direct expenses to accounts), and then direct expenses into the cost of a specific “Nomenclature Group”.

Accounting for direct expenses in 1C ACCOUNTING 3.0

To begin with, I want to discuss the example that we will consider in this article. There is a production organization where two types of products are assembled, i.e. two “Nomenclature groups”: “Tables” and “Chairs/Armchairs”. Two workers are involved in the production of each type of product. Accordingly, we will take into account the costs of paying wages to such employees on account 20.01 “Main production”, according to the corresponding nomenclature group. To implement this in 1C BP 3.0, you must first create two separate methods for accounting for wages (section of the main menu “Salary and Personnel” -> “Methods for accounting for wages”).

Now these accounting methods must be assigned to each employee. This could be done in the employee details on the tab "Payments and cost accounting", but for some reason the program does not see this setting. Most likely this is a program error, perhaps it will be fixed soon (the release on the basis of which the article was written: 3.0.37.36). In this regard, I created separate types of calculations for employees involved in the production of tables and in the production of chairs. And already in the settings of these types of calculations in the field "Method of reflection" indicate the appropriate method. This is how we had to get out of this situation.

As a result, when calculating wages (document "Payroll") expenses for wages and insurance premiums for production workers will be charged to account 20.01 for the corresponding nomenclature groups.

Now let's talk about the material costs of raw materials written off for production. I reflect the fact of write-off in a document "Production report for the shift" on the “Materials” tab. At the same time, I indicate separately what materials were spent for the “Tables” product group and for the “Chairs/Armchairs” product group.

Accounting for indirect costs in 1C ACCOUNTING 3.0

It is worth noting that no additional settings are required to reflect salary contributions on account 26. This is due to the fact that the program is by default configured to account for labor costs on account 26. Even the accounting method is set to “Reflect accruals by default.” This can be seen in “Salary Accounting Settings” (section of the main menu “Salaries and Personnel”).

Thus, the costs of wages and insurance premiums for two employees will be reflected in account 26.

Accounting policy ACC 3.0: direct and indirect expenses

Now let's talk about what "Accounting Policy" BP 3.0 has settings related to accounting for direct and indirect costs in the program. Of course, it is more logical to first set up the Accounting Policy, and only then reflect costs. But in this article, I decided to first show by example how to keep track of direct and indirect expenses, so that you have the opportunity to more freely navigate these concepts by the time you consider the “Accounting Policy” settings.

Let's start with a bookmark "Cost". Firstly, this tab must have a checkmark checked "Product release" since we are talking about production. Secondly, you need to pay attention to the window that opens when you press the button "Indirect costs". In this window, you should select the method for closing Indirect expenses (in our example, these are expenses on account 26). I would like to note right away that this setting is related to closing indirect expense accounts in accounting. There is a separate setting for indirect expenses in tax accounting, which we will talk about a little later. So there are two options here:

• In cost of sales (direct costing)– in this case, indirect costs will be written off from account 26 to the debit of account 90.08.1 “Administrative expenses for activities with the main taxation system”;
• – in this case, account 26 is closed to the direct costs account 20.01, and then the 20th account will be closed to account 40 “Output of products (works, services)”;

The first option is quite transparent, so we'd better choose the second, which is a little more complicated.

If we have chosen the option “In the cost of products, works, services”, then here it is necessary set a rule, for which the amounts from the accounts of indirect expenses, i.e. in our case, from account 26 (let me remind you, the amounts on it are not divided into specific item groups) will be distributed between item groups on account 20.01. To do this, click on the link “Methods for allocating indirect costs”. The options here are quite varied. I will establish the most easy-to-understand distribution option, where “Payment” is used as the distribution base. I’ll explain what this means below using specific numbers from our example.

Setting up accounting for direct and indirect expenses in NU

Accordingly, expense items that are not indicated in this list, are considered indirect. In NU they are written off to account 90.08.1 “Administrative expenses for activities with the main taxation system.”

Separately, I note that in the Tax Accounting of the program, the attribution of a particular expense to direct or indirect costs depends solely on the register “Methods for determining direct production costs in NU.” I would also like to draw your attention to the fact that the register is initially full. It is necessary, if necessary, to make changes taking into account your specifics. For our example, we will leave exactly the original option for filling out the register.

Regular operation of closing the month “Closing accounts 20, 23, 25, 26”: accounting

Now we come to the key issue of this article, for the sake of which everything was started “Closing accounts 20, 23, 25, 26”. Closing is performed as part of the sequential execution of routine operations at the end of the month. Let's close and analyze the transactions.

Let's first discuss account 26. Let me remind you that in accounting we have established that indirect costs, i.e. account 26 is closed on account 20.01 (selected the option “ In the cost of products, works, services"). At the same time, it was established that the basis of distribution between item groups of account 20 would be “Payment”. Let's see how account 26 with the cost item “Payment” was closed.

I used red lines to combine the general subcontos (“Division” and “Cost Item”) for accounts 26 and 20.01 for clarity. Account 26 does not have a subcontract “Nomenclature group”, therefore the entire amount under the cost item “Payment” in the “Main division” division was distributed to account 20.01 between two item groups “Tables” and “Chairs/armchairs”. The following distribution proportion was formed:

“Tables” / “Chairs chairs” = 21,759.04 / 21,240.96 = 1.02439…

This proportion is determined based on our setup, in which we have set the distribution base to be “Payroll”. Let's create SALT for account 20.01, for the cost item “Payment” and see what the amount was for the item group “Tables” and for the group “Chairs and chairs”:

From the report it is clear that “Payment” for the nomenclature “Tables” is 42,000, and for the nomenclature “Chairs and chairs” 41,000. This ratio actually amounts to a coefficient of 1.02439... = 42,000 / 41,000. Using this coefficient, the program distributes expenses from account 26 by item groups of account 20.01.

Now, regarding the account 20.01. In our example, it is closed to account 40 “Output of products (works, services)” for the corresponding Nomenclature groups.

Regular operation of closing the month “Closing accounts 20, 23, 25, 26”: tax accounting

Now let's pay attention to how the closure of tax accounts occurred. Let's look at closing account 26. Costs for the cost item “Payment” of account 26 were completely closed to account 20.01, the same cost item (! IN TAX ACCOUNTING!). But the cost items “ Insurance premiums" and "Contributions to the Social Insurance Fund from Taxpayer and Pension Fund" 26 accounts are closed to account 90.08.01 "Administrative expenses for activities with the main taxation system." This is due to the fact that in the accounting policy in the register “Methods for determining direct costs” These cost items were not indicated and therefore the program at NU considers such expenses to be indirect and closes them to account 90.08.01.

Account 20.01 in Tax Accounting is completely closed to account 40.

That's all for today.

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