44 accounting account is closed inurl livre. “Sim-Sim, shut up!” or a few secrets of “Closing the month. A simple form of accounting for micro-enterprises

Account 44 in accounting, which is called "Sale expenses", created specifically to summarize information on the sale of works, products, goods, and so on.

Definition

In those companies where production and industrial activities are carried out, this account may include the following: expenses, How:

In those organizations that are primarily engaged in trading activities, the account may reflect the following distribution costs:

when transporting cargo;
for wages;
if there is a lease;
maintenance of various premises, buildings, as well as work equipment;
during storage of products;
for product advertising;
other costs of this type.

If the organization’s activities are related to the agricultural industry (for example, poultry, vegetables, cotton, livestock, etc.), then the account will reflect following data:

other expenses;
during general procurement work;
to receiving and procurement points;
at reception centers for livestock and poultry.

Account 44 accumulates costs associated with the organization’s work, namely the sale of work, goods and services. They must be written off partially or completely. In the event that amounts are partially written off, the following is subject to distribution:

If we are talking about companies engaged in industrial or other activities- costs that go towards transportation or packaging.
When it comes to organizations engaged in trade or other intermediary activities- costs related to the transportation of goods.
When it comes to agricultural activities— distribution goes according to accounts 11 and 15.

As for all other expenses, one way or another related to the products, they are charged every month to the cost of products that have already been sold.

Analytical accounting regarding 44 accounts is maintained by items and types of costs.

Correspondence on this account is carried out with a decrease in credit and an increase in debit, and is closed at the end of the month using a regulatory operation thanks to the distribution of salaries to the base indicator. Therefore, before moving on to closing this account, you need to familiarize yourself with the main sub-accounts:

Subaccount 01 created specifically so that trading companies can generate the amount of distribution costs.
Subaccount 02 in turn, is used mainly in industrial and manufacturing enterprises in order to collect the necessary information on business costs.

If we talk about the debit of this account, then along with it in correspondence for the past month such accounts as 02, 04, 10, 29, 19, 60, 70, are reflected. As for loans, partial or complete closure is performed here with postings to such organization accounts as 99 and 90.

How to close

Closing this account, carried out every month (with transactions generated both through the program and manually), is divided by type of company activity. Moreover, the zeroing of cost costs is carried out for all types of existing costs, with the exception of the following:

If we are talking about trading firms and other companies involved in intermediary, then transport costs are not taken into account, which are distributed among inventory balances according to the balances available in the warehouse and sold during sales.
When it comes to industry and production, the costs that went into packaging, as well as transportation costs, are distributed between the nomenclature types of goods sold, taking into account factors such as the cost of the product, its volume, weight, and so on.
In the agricultural industry, in order to distribute procurement costs, accounts such as 11 and 15 are used.

Chart of accounts

So, with what accounts does account 44 correspond according to the plan? If speak about debit, that is:

02	Depreciation of fixed assets
04	Intangible assets
05	Amortization of intangible assets
10	Materials
16	Deviation in the cost of material assets
19	Value added tax on purchased assets
23	Auxiliary production
29	Service industries and farms
41	Goods
42	Trade margin
43	Finished products
60	Settlements with suppliers and contractors
68	Calculations for taxes and fees
69	Calculations for social insurance and security
70	Payments to personnel regarding wages
71	Calculations with accountable persons
76
79	On-farm settlements
94
96	Reserves for future expenses
97	Future expenses

If we are talking about loan, then the following accounts are used:

10	Materials
11	Animals being raised and fattened
15	Procurement and acquisition of material assets
45	Goods shipped
76	Settlements with various debtors and creditors
79	On-farm settlements
90	Sales
94	Shortages and losses from damage to valuables
99	Profit and loss

Turnover balance sheet

Expenses related in one way or another to the sale of products are called sales expenses or commercial. They include:

Costs in warehouses with finished products for packaging or containers.
The costs incurred for loading the goods, its delivery, as well as the transportation itself.
Deductions or commission fees that were paid to sales and other organizations that are intermediaries.
Costs incurred in maintaining the premises where products or services are sold.
Expenses that were incurred when advertising the product and so on.

Accounting for such expenses is carried out on account 44, which is active.

Debit or, as it is also called, opening balance- these are the expenses that fell on the balance of finished products at the beginning of the month.

IN in this case debit turnover will be those expenses incurred in the sale of goods. And credit turnover is the write-off of all the company’s expenses.

Credit or, as it is also called, closing balance- this is the amount of costs incurred on sales, which falls on the end of the entire reporting period and the balance finished goods.

The procedure for exactly how expenses will be written off depends on which option was adopted by the organization - partial write-off or complete write-off. If the company determined the expenses as constant, and the revenue received from the sale was recognized in accounting, then the costs incurred are completely written off from account 44 to account 90.

If, on the contrary, the company makes a partial write-off for sale, then in this case the distribution includes those costs that went towards the delivery and packaging of the finished product. Such costs are included in the cost of goods directly. If such an attribution is not possible, they can be distributed among individual products sold in proportion to the cost, volume, weight of the goods and other similar indicators.

As for other selling costs (with the exception of those incurred for shipping and packaging), they are charged each month to the cost of those goods and services that were sold by the company.

In this case, synthetic accounting is registered in journal-order No. 11, analytical accounting - in statement No. 15, where accounts are opened by items and types of expenses.

If the company has switched to automated filling in the 1C program, the synthetic accounting registers will be account analysis 44, its turnover, and so on. The registers of this analytical account are the account card, turnovers carried out between sub-accounts, analysis of the account, statement of it, and so on.

Now let's give an example of how to correctly draw up and calculate the 44th account.

Let’s say that in stores that sell goods, music is periodically broadcast over the radio. For this, the company makes the necessary contributions to the Russian author community every month.

IN Russian Federation Almost all trading companies attribute their costs to account 44 “Sale settlements”, based on Order of the Ministry of Finance of the Russian Federation No. 94. This also includes expenses incurred for advertising, maintenance of premises, rent, wages, transportation of goods, and so on.

As for the music in the store, it is played in order to attract customers, which means that royalties are also included in sales expenses. At the same time, every month you need to carry out next posting:

Credit 76 Debit 44 – necessary rewards have been made to the authors

As for tax accounting, then the organization can classify royalty payments as other payments, which is prescribed in Article 264 of the Tax Code of the Russian Federation.

Reflection of expense write-offs

Expenses incurred in trade organizations are divided into indirect And straight. The latter includes the cost of purchased products (which is indicated in) and the costs that go towards transportation (such amounts are indicated in invoice 44). As for other costs that the company incurred during the current period, they can be classified as indirect.

You can learn how distribution of sales costs works in this video.

Starting from 2013, all organizations (including organizations using the simplified tax system and UTII) are required to keep accounting, draw up and submit to the tax authorities and ROSSTAT a legal copy of the financial statements for 2018: balance sheet and financial results statement.

The balance sheet of a small enterprise must be submitted in two addresses, places. The obligation to submit a mandatory copy of the accounting (financial) statements to the state statistics body (Rosstat) at the place of state registration arises in accordance with the accounting law 402-FZ.

But the second copy of the financial statements - the balance sheet and the financial results statement must be submitted to the tax office - the Federal Tax Service of the Russian Federation. This duty arises in accordance with. Where does it say in clause 5 clause 1 that the taxpayer is obliged to submit tax authority at the location of the organization annual accounting (financial) statements no later than three months after the end of the reporting year.

Note: Except for cases when an organization, in accordance with Federal Law of December 6, 2011 No. “On Accounting,” is not required to keep accounting records. These include, in particular, individual entrepreneurs.

Before preparing financial statements for the year, the accountant needs to summarize the organization’s activities and close accounts accounting, according to which the financial result of the organization’s activities is determined.

In work it is also necessary to be guided, provisions of the Tax Code of the Russian Federation and data from tax registers of the organization.

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How to close reporting periods in accounting and determine financial results during the year

It is clear that this is an unusual and difficult task for beginners, so we will briefly and in an accessible form describe this process.

To determine the financial result of an organization’s activities, you need to close reporting period. In accounting, a month is recognized as a reporting period (clause 48 of PBU 4/99).

All accounts related to the display of production costs, revenue (income), and the formation of financial results for compiling the balance sheet of a small enterprise can be conditionally divided into three groups:

1 . Accounts that, in accordance with Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n “On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and instructions for its application,” do not have a balance at the end of the month - 25 “General operating expenses” 26 “ General running costs».

2 . Accounts that, in most cases, have a balance of work in progress, but can be completely closed (20 “Main production”, 23 “Auxiliary production”, 29 “Service production and facilities”)

3. Accounts that generally do not have a balance at the end of the month, but have a balance for each subaccount - 90 “Sales”, 91 “Other income and expenses”.

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Writing off costs to expense accounts

Write-off of expenses on account 26 “General business expenses”

The procedure for closing account 26 depends on the chosen accounting policy, or more precisely, the method of forming the cost of production.

The cost price can be formed: 1) at the full production cost; or 2) at reduced production costs.

Note: For small businesses, the second option is more convenient.

When choosing an accounting policy " at full production cost» costs can be written off monthly using the following entries:
Debit 20 “Main production” Credit 26
Debit 23 “Auxiliary production” Credit 26
Debit 29 “Service production and facilities” Credit 26

When choosing an accounting policy " at reduced production costs» General business expenses can be fully attributed to the cost price:

D 90.2 “Cost of sales” Credit 26.

Write-off of expenses on account 25 “General production expenses”

Account 25 is closed monthly by debiting the amount of expenses from the account using the following transactions:

Debit 20 “Main production” Credit 25

Debit 23 “Auxiliary production” Credit 25

Debit 29 “Service production and facilities” Credit 25

depending on the activity with which these costs are associated.

Writing off costs from account 44 “Sales expenses”

Costs are written off from account 44 “Sales expenses” monthly in whole or in part by posting:

Debit 90.2 “Cost of sales” Credit 44 – sales expenses are written off.

Closing account 20 “Main production”, 23 “Auxiliary production”, 29 “Service production and facilities”

At the end of the month, accounts 20,23,29 can be closed with the following transactions:
Debit 90.2 “Cost of sales” Credit 20
Debit 90.2 “Cost of sales” Credit 23
Debit 90.2 “Cost of sales” Credit 29

Service organizations can close these accounts completely (without leaving unfinished production on the account balance).

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Closing accounts 90 “Sales” and 91 “Other income and expenses”

At the end of each month, organizations determine the financial result of their activities (profit or loss).

The financial result of the organization’s activities is determined as follows:

The amount of the organization's revenue (Turnover on Credit account 90.1) minus Cost of sales (amount of turnover on accounts 90.2, 90.3,90.4,90.5).

If the difference between Revenue (minus VAT and other similar payments) and Cost is positive, then the organization made a profit in the reporting month.

The amount of profit is reflected by the posting:

Debit 90.9 Credit 99 – profit for the month is reflected.

If the difference is negative, then the organization suffered a loss.

The amount of loss is reflected by the posting:

Debit 99 Credit 90.9 – reflects the loss at the end of the month.

Thus, the subaccounts of account 90 “Sales” have a balance at the end of each reporting month, but account 90 itself should not have a balance at the end of the month.

At the end of the year, all subaccounts of account 90 that have a balance must be closed.

Subaccounts are closed using the following transactions:
D 90.1 K 90.9 – closing of account 90.1 “Revenue” at the end of the year.
D 90.9 K 90.2 – closing account 90.2 “Cost of sales” at the end of the year.
D 90.9 K 90.3 – closing of account 90.3 “Value added tax” at the end of the year.
D 90.9 K 90.4 – closing of account 90.4 “Excise taxes” at the end of the year.
D 90.9 K 90.5 – closing of account 90.5 “Export duties” at the end of the year.

Closing account 91 “Other income and expenses”

At the end of each month, organizations determine the financial result in account 91 “Other income and expenses.”

The balance of other income and expenses is the difference between the turnover on the Credit of account 91.1 “Other income” and the turnover on the Debit of account 91.2 “Other expenses”. If the account balance is in credit, the organization has made a profit, and if the account has a debit balance, the organization has made a loss.

The financial result for other income and expenses is reflected in the following entries:

Debit 91.9 Credit 99 - profit from other activities is reflected;
Debit 99 Credit 91.9 - loss from other activities is reflected;

At the end of the year, all subaccounts of account 91 are closed with the following transactions:

Debit 91.1 Credit 91.9 - subaccount 91.1 is closed at the end of the year.
Debit 91.9 Credit 91.2 - subaccount 91.2 is closed at the end of the year.

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Closing account 99 “Profits and losses” at the end of the year

If at the end of the year the organization made a profit, then the following posting is generated:
Debit 99 Credit 84 - reflects the net profit of the reporting year.

if there is a loss, then the posting:
Debit 84 Credit 99 - reflects the uncovered loss of the reporting year.

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A simple form of accounting for micro-enterprises
The right to keep records for groups of items in financial statements without using double entry in accounts.
The easiest way to organize accounting is do not use double entry at all, that is, do not make any postings at all. True, only micro-enterprises can use this method (clause 6.1 of PBU 1/2008). And only if it does not distort information about the company, that is, it allows the preparation of financial statements.

The article will help you draw up a balance sheet; balances and turnovers are considered in detail, for which accounts the Balance Sheet and the Statement of Financial Results for small businesses are compiled (Form KND 0710098). Download balance sheet and financial statements forms. Simplified financial statements for small businesses. Download Taxpayer program version 4.45.2

Reporting via the Internet. Contour.Extern

Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund, Rosstat, RAR, RPN. The service does not require installation or updating - reporting forms are always up to date, and the built-in check will ensure that the report is submitted the first time. Send reports to the Federal Tax Service directly from 1C!

All costs associated with the sale of goods, performance of work and provision of services are reflected in accounting through “Sale expenses” - account 44 according to the accounting plan approved by Order of the Ministry of Finance No. 94n dated October 31, 2000.

Thus, accounting account 44 (for dummies) can be defined as a position in the plan, which is intended to record the enterprise’s operational data on costs arising in the process of selling goods, works, services (GWS).

In order to understand “Sales Expenses” which account is active or passive, you need to consider what is reflected in its debits and credits. Receipts of expenses are recorded as debit, and disposals are recorded as credit. This means that the count. 44 - active. It is also synthetic and analytical. Sub-accounts to account 44 are opened depending on the specifics of the activity and industry of the organization, which must be fixed in accounting policy. Analytics is carried out by types and cost items, which also depend on the type of activity of the enterprise.

What is taken into account in account 44 for institutions directly related to industry and the production process? For non-trading enterprises, the following types of costs are distinguished:

packaging of manufactured products;
loading, transportation and delivery costs;
maintenance of premises intended for storing goods until sale;
fees and commission payments;
advertising and entertainment costs.

For organizations that engage in trade, such costs may include:

employees' wages;
rent;
transportation of products;
maintenance and storage of products;
representation and advertising costs.

Typical postings and subaccounts

44 count included in the fourth section of the PS - “Finished products and goods”. An accountant can create two sub-accounts in his accounting system:

44.1 “Business expenses” - to account for expenses directly related to the sale of goods and services;
44.2 “Distribution costs” - to reflect enterprise expenses Catering and trade organizations.

They also allocate account 44.01 for trade institutions and 44.02 for manufacturing enterprises.

We present typical transactions for main operations in the table:

accounting entry	the name of the operation
Dt 44 Kt 02	Depreciation calculation for fixed assets used in the production process
Dt 44 Kt 10	Purchase of materials involved in the sale of products
Dt 44 Kt 41	Costs include the cost of industrial and technical supplies spent on the institution’s own needs
Dt 44 Kt 43	Usage finished products for the implementation of GWS
Dt 44 Kt 60, 76	Representation or advertising expenses provided by other companies
Dt 44 Kt 70	Costs of wages for employees associated with the sale of industrial and industrial materials
Dt 44 Kt 94	Shortages (losses) are taken into account as part of commercial costs

How to close a 44 account

Closing the account 44 is produced every month. Where account 44 is written off is illustrated by the following accounting entry:

Dt 90.7 Kt 44.

Each organization must establish in its accounting policy the methodology for accounting and writing off costs for the implementation of GWS.

Many experts have a question about why account 44 is not closed. This may be due to the fact that as of the reporting date, incomplete sales of goods were recorded, that is, the amount is partially closed due to the presence of remaining products in the warehouse.

In such situations, in order to write off, it is necessary to distribute transport costs in direct proportion to the volume of products sold. Balance - the value that is the balance of the goods will not be closed, but will be transferred to the beginning of the next reporting period (month).

For those institutions that carry out the production process, transportation and packaging costs are distributed according to the types of products shipped.

If account 44 is not closed during the balance sheet reformation (Dt 44.01 Kt 84.01), then, most likely, the methods for determining direct expenses are not filled out in the accounting system. Balances formed on the account. 44, for the most part relate to direct transport costs and are not reset to zero during the reformation.

Sales costs are one of the main indicators that an enterprise must take into account to determine the price of a product. These expenses are recorded on accounting account 44 (). In this article we will look at what is included in sales costs, and also consider typical wiring in tables and examples for count 44.

Selling expenses are the costs of an organization to purchase a product, as well as additional costs for its sale. The main items of selling expenses include costs for:

maintenance and servicing of OS objects that take part in the implementation process ( retail store equipment, premises of a retail outlet, etc.);
wages for employees who directly support the sales process;
other and administrative expenses.

To record and analyze generalized information about the amounts of sales expenses, account 44 is used. Expenses are accumulated according to Dt 44, a decrease in the amount of costs is reflected according to Kt 44.

Subaccounts 44 accounts

Accounting for sales expenses on account 44

The costs of maintaining and servicing fixed assets (store premises, commercial equipment) involved in the process are one of the main components of sales costs. Let's look at typical transactions for accounting for these expenses:

Dt	CT	Description	Document
44	02	Calculation of depreciation on fixed assets (buildings, premises, commercial equipment, vehicles etc.), which are used by the organization when selling goods and products
44	04	Calculation of depreciation on intangible assets that are used by the organization in the sale of goods and products	Depreciation statement
44	10, 60	Reflection of the tenant's costs for renovation of the premises (shop, retail outlet, etc.)	Certificate of completion
44	97	Reflection of expenses for repairs of fixed assets used in the implementation process	Certificate of completion

As a rule, the full functioning of the implementation process is ensured by the organization’s employees, whose job responsibilities are somehow related to the sale of goods (services). It's about about sellers at retail outlets, loaders, delivery drivers, whose wages are included in sales expenses.

Dt	CT	Description	Document
44		Reflection of the amount accrued wages employees who provide the procedure for selling goods
44		Reflection of the amount of sales expenses incurred by the accountable person	Advance report
44	69.1	Calculation of the amount of insurance contributions for compulsory social insurance	Payroll sheet
44	69.2	Calculation of the amount of insurance contributions to the Pension Fund of the Russian Federation on the salaries of employees who ensure the implementation process	Payroll sheet
44	69.3	Calculation of the amount of insurance contributions on the salaries of employees who provide the implementation process (compulsory health insurance)	Payroll sheet

If the production of goods is carried out on our own, then sales expenses can be reflected by the following entries:

The use of additional goods and materials in the sales process is recorded using the following entries:

Example of reflecting expenses on account 44

During February 2016 Mashinostroitel LLC:

sold products in the amount of 3,124,000 rubles, VAT 476,542 rubles;

cost of goods - 2,318,000 rubles;

expenses for renting a sales area and salaries for sellers - 843,500 rubles;

paid by customers - RUB 3,050,000.

Postings were made in the accounting of Mashinostroitel LLC.

The end of the month is the time when the accountant sums up interim results. We are talking about the so-called closing of the month. We will tell you what accounting records are generated in this case in our consultation.

What is month-end closing in accounting?

Closing a month in accounting usually means resetting to zero those synthetic accounts that should not have a balance at the beginning of the next month.

For example, this could be account 25 “General production expenses” or account 26 “General expenses”. In trading organizations, account 44 “Sales expenses” is also reset to zero, except for part transport costs for the delivery of goods to the warehouse, attributable to the balance of goods (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

These accounts are closed, for example, with the following transactions:

Debit account 23 “Auxiliary production” - Credit account 25

Debit account 20 “Main production” - Credit account 26

Debit account 90 “Sales” - Credit account 44

Moreover, if not all organizations keep records in the above accounts, then accounts 90 “Sales” and 91 “Other income and expenses” are typical for any organization, regardless of industry and specifics of activity. And these accounts must also be closed at the end of the month.

That is why when closing the month they often mean resetting accounts 90 and 91 to zero.

Postings to close the month manually

Synthetic accounts (collapsed) 90 and 91 should not have a balance at the end of the month.

When using specialized programs, for example, closing the month in UPP occurs in automatic mode. Regular operations for closing the month in the accounting program involve comparing debit and credit turnover separately for accounts 90 and 91 and closing these accounts.

How to close accounts 90 and 91 manual mode?

To do this, you need to compare the debit and credit turnover of each of these accounts and make certain accounting entries for the difference between them.

If on account 90 the credit turnover at the end of the month exceeds the debit turnover, the following posting is generated:

Debit of account 90, subaccount 9 “Profit/loss from sales” - Credit of account 99 “Profits and losses” – Profit from ordinary activities at the end of the month is reflected

If on account 90 the credit turnover at the end of the month is less than the debit turnover, the posting will be reversed:

Debit of account 99 – Credit of account 90, subaccount 9 “Profit/loss from sales” - Loss from ordinary activities for the month is reflected

Similarly, for account 91, if the credit or debit turnover is exceeded, the corresponding entries will be:

Debit of account 91, subaccount 9 “Balance of other income and expenses” - Credit of account 99 – Profit from other types of activities is reflected

Debit of account 99 – Credit of account 91, subaccount 9 “Balance of other income and expenses” - A loss for the month on other income and expenses was identified

Adjusting the cost of an item when closing a month in automatic mode also applies to routine operations at the end of the month. It allows you to adjust the average moving estimate that was made during the month to the weighted average cost of writing off inventories.