Basic standard payroll entries. Basic standard postings for wages Posting debit 20 credit 60

The accounting department of any organization has to deal with staff salaries. To correctly account for all possible transactions, it is important to know the basic earnings transactions.

All typical options will be discussed in detail in this article.

Accrual

The calculation of monetary compensation earned by an employee during the reporting period (usually for a month) is carried out according to 70th account credit. How to choose an account corresponding to it depends on where the employee to whom the amount of money is credited works. If production is primary (service or support functions), then this will be 20th debit account.

When making transfers to management personnel, you need to make postings on the 25th or 26th count. For sellers of finished products and other people who are engaged in the sale of goods or services, you need to use 44th count.

An entry must be made to the debit account “08” in the case when workers are engaged in construction or in the construction of any other objects.

For example, the construction of a two-story residential building is underway, for which wages were accrued in the amount of 520,000 rubles, of which:

340,000 rubles are allocated for specialists employed in the main production. Posting: Debit 20 Credit 70;
An amount of 100,000 rubles was received to pay management personnel. Posting: Debit 26 Credit 70;
managers from the finished product sales department need to allocate 36,000 rubles. Posting: Debit 44 Credit 70;
workers involved in the construction of an auxiliary warehouse are paid 44,000 rubles. Posting: Debit 08 Credit 70.

Other income from the “other” section is formalized as follows: Debit 91-2 Credit 70. By the way, deductions can be made to this account intended for reserve funds for subsequent salary payments from them.

The procedure for completing earnings transactions in a specialized program is discussed in detail in the following video:

Issue

The payment of wages comes from the debit of account 70, which was discussed above, then the account is used 50 (cash account) or 51 (current account). The wiring will look like this:

Debit 70 Credit 50;
or Debit 70 Credit 51.

In this case, the 51st account implies a current card account with an individual number when transferring funds.

Withholding personal income tax

That is, the main direct tax must be transferred no later than the next day after the day of payment of income.

To pay contributions to personal income tax, use a posting with account credit 68. Example:

Debit 70 Credit 68.

Insurance premiums

Deductions are made only in the month to which they relate, made by their employer. They go to subaccount 69 in:

FFOMS.
To a temporary disability fund, which is created to pay sick leave.
Into a fund intended for payments for disability due to maternity.

To generate accounting entries, it is used credit of account 69 and debit of accounts 20, 26, 29, 44, since insurance premiums are not deducted from wages, but are charged to the cost of production. For example:

Debit 20 Credit 69.

Other deductions

The debit for other salary deduction transactions in the posting will be account 70, intended for personnel settlements, and the credit will be:

For deductions in favor of third parties – 76 count(including alimony under writs of execution).
For accounting that was accrued in the first fifteen days of the working month - 50 count.
To return a loan that was previously taken by an employee from the management of the organization - 73/1 .
To compensate for material damage - 73/2 .
An account is used to return accountable amounts of funds. 71 .

Debit 70 Credit 76 – deductions in favor of individuals. persons
Debit 70 Credit 50 – transfer of advance payment for the first half of the month.
Debit 70 Credit 73/1 – repayment of a loan issued to an employee earlier.
Debit 70 Credit 73/2 – on issues of compensation for material damage.
Debit 70 Credit 71 – return of issued accountable amounts.

In accordance with Article 12 of the law on enforcement proceedings, deductions can be made on the basis of the following documents:

Sheets that were issued by a court of general jurisdiction.
Court orders.
Notarized alimony agreements or copies thereof.
Certificates issued by labor dispute commissions.
Acts of bodies involved in monitoring the collection of funds. If there is no money in the account from which money was previously withdrawn, there is a corresponding certificate about this.
Resolutions of the bailiff.
Acts of other bodies that are provided for by current legislation.

Deductions from wages at the initiative of the employer are practiced in cases specified by law. If an employee’s debt is expressed in the form of an advance issued previously, but not yet worked out, this is also considered withholding.

Here is an example of a chain of transactions regarding the return of funds issued for a loan at the initiative of the employer:

Debit 26 Credit 70 (amount 28,000 rubles) - the employee’s wages were accrued,
Debit 70 Credit 68 (amount 3640 rubles) – deduction to personal income tax,
Debit 70 Credit 73/1 (amount 5,500 rubles) – the amount of the loan issued is withheld.

An unpaid loan is not necessarily retained at the initiative (coercion) of the owner. This can also be done at the request of the employee himself.

Formation of financial results in accounting Berdyshev Sergey Nikolaevich

2.5. Accounting entries related to expense accounting

The most important entries are provided with brief comments. Accounting accounts are arranged in the manner prescribed by the current Chart of Accounts for accounting of financial and economic activities of enterprises (approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n).

Debit 20 – Credit 02

– depreciation has been accrued on fixed assets that are used in the main production. The basis for the posting is: statement of revaluation of depreciation of fixed assets, form N OS-6 “Inventory card for recording fixed assets”, etc. Tax accounting of depreciation of fixed assets is carried out in accordance with Art. 259 of the Tax Code of the Russian Federation.

Debit 20 – Credit 04

– depreciation was accrued on intangible assets used in the main production. The basis for the posting is: Form N NMA-1 “Intangible Asset Accounting Card”, etc. Tax accounting for depreciation of intangible assets is carried out in accordance with Art. 318 Tax Code of the Russian Federation.

Debit 20 – Credit 05

– depreciation was accrued on intangible assets used in the main production. Posting is carried out if account 05 is used in the working chart of accounts.

Debit 20 – Credit 10

– materials released into production from the warehouse are written off to the cost of production. The basis for making the posting is, for example, a limit-fence card.

Debit 20 – Credit 21

– the cost of semi-finished products of own production is included in the cost of main production. The basis for the posting is: a statement of accounting for semi-finished products, a statement of consolidated cost accounting, etc.

Debit 20 – Credit 25

– the share of general production costs is included in the costs of main production. The basis for the posting is: Form N OP-1 “Calculation Card”, consolidated cost accounting sheet, etc.

Debit 20 – Credit 26

– general business expenses associated with the activities of the main production are written off when accounting for products at full production cost. Posting is carried out once every 1 month. The basis for the posting is: Form N OP-1 “Calculation Card”, a statement of consolidated cost accounting, a statement of turnover for account 20, etc.

Expenses of service industries and farms are taken into account for taxation purposes in accordance with Art. 252, 315 Tax Code of the Russian Federation. The accrual of value added tax, if the products (works, services) of service production are subject to it, is documented by posting: Debit 90-3 – Credit 68 (and the VAT amount is transferred to the subaccount of account 68 “VAT calculations”).

Debit 20 – Credit 28

– losses from defects are included in the costs of main production. The basis for the posting is: a statement of defects, a write-off statement, a statement of consolidated cost accounting, etc.

Debit 20 – Credit 40

– reflects the use of part of the released finished products for the needs of the main production. Posting is carried out subject to the use of account 40. The basis for posting is the following: an acceptance certificate for goods and materials.

Debit 20 – Credit 41

– transfer for the needs of the main production of purchased goods (purchased and components). The basis for carrying out the posting is: the acceptance certificate of goods and materials, the sales sheet.

If the goods necessary for the production of products or the organization’s own needs are first transferred to the composition of materials, then the postings “Debit 10 - Credit 41” and “Debit 20 - Credit 10” are made.

Debit 20 – Credit 43

– finished products were transferred for the needs of the main production. The basis for carrying out the posting is: the acceptance and transfer certificate of goods and materials.

Debit 20 – Credit 43

– finished products were transferred for the needs of the main production.

Debit 20 – Credit 43

– finished products were returned from the warehouse for processing to the main production. The basis for carrying out the posting is: the acceptance and transfer certificate of goods and materials.

Debit 20 – Credit 60

– included in the cost of main production is the cost of work (services) performed by contractors. The basis for posting are: agreement, invoice, certificate of completion, invoice.

Debit 20 – Credit 70

– accrued wages to employees of the main production. The basis for the posting is: T-49 “Payment sheet”, etc.

The calculation of wages to employees of primary production is accompanied by the calculation of a single social tax. When accruing UST in the part that is subject to payment to the social insurance fund, the posting “Debit 20 – Credit 69-1” is made.

The accrual of contributions for voluntary pension insurance from the wages of employees in this category is reflected by the entry “Debit 20 – Credit 69-2”.

“Debit 20 – Credit 69-3.”

Debit 20 – Credit 71

– the expenses of the main production were paid by the accountable persons. The basis for the posting is: advance report.

Debit 20 – Credit 76-2

– a non-collectible claim that was previously presented to contractors for defects and downtime that arose through their fault is included in the cost of main production. The basis for the posting is: claim, calculation of the claim amount, write-off act, simple sheet, etc.

Debit 20 – Credit 91-1

– surplus work in progress discovered during inventory was capitalized. The basis for the posting is: Form N INV-19 “Comparison sheet of the results of the inventory of inventory items”, Form N INV-26 “Statement of the results identified by the inventory”.

Debit 20 – Credit 94

– included in the cost of main production are shortages and losses from damage to valuables within the limits of natural loss rates. The basis for the posting is: Form N OP-1 “Calculation Card”, a statement of consolidated cost accounting, a statement of identified shortages, etc.

Debit 23 – Credit 02

– depreciation has been calculated on fixed assets used in auxiliary production. The basis for the posting is: statement of revaluation of depreciation of fixed assets, form N OS-6 “Inventory card for accounting for fixed assets”. Tax accounting for depreciation of fixed assets is carried out in accordance with Art. 259 of the Tax Code of the Russian Federation.

Debit 23 – Credit 04

– depreciation was accrued on intangible assets used in auxiliary production. The basis for the posting is: Form N NMA-1 “Intangible Asset Accounting Card”.

When the accounting department of an organization uses account 05, depreciation on intangible assets involved in auxiliary production is carried out using the posting “Debit 23 – Credit 05”.

Tax accounting for depreciation of intangible assets is carried out in accordance with Art. 318 Tax Code of the Russian Federation.

Debit 23 – Credit 10

Debit 23 – Credit 21

– included in the cost of auxiliary production is the cost of semi-finished products of own production. The basis for the posting is: a statement of accounting for semi-finished products, a statement of consolidated cost accounting, etc.

Debit 23 – Credit 25

– the share of general production costs is included in the costs of auxiliary production. The basis for the posting is: a statement of consolidated cost accounting, a statement of income and expenses.

Debit 23 – Credit 26

– the share of general business expenses associated with servicing auxiliary production when selling production products (works, services) to the outside is written off. The basis for posting is: calculation of general business expenses.

Debit 23 – Credit 28

– losses from defects are included in the costs of auxiliary production. The basis for the posting is: a statement of defects, a write-off act, form N OP-1 “Calculation card”, a statement of consolidated cost accounting.

Debit 23 – Credit 40

– reflects the use of part of the released finished products for the needs of auxiliary production. Posting is carried out subject to the use of account 40. The basis for posting is: the acceptance certificate of goods and materials, etc.

Debit 23 – Credit 43

– finished products were transferred to the needs of auxiliary production. The basis for carrying out the posting is: act of acceptance and transfer of goods and materials, etc.

Debit 23 – Credit 60

– included in the costs of auxiliary production is the cost of work (services) performed by contractors. The basis for posting are: agreement, invoice, certificate of completion, invoice.

Debit 23 – Credit 70

– wages accrued to employees of auxiliary production. The basis for the posting is: payroll, etc.

Debit 23 – Credit 71

– expenses of auxiliary production were paid by accountable persons. The basis for the posting is: advance report.

Debit 23 – Credit 76-2

– included in the costs of auxiliary production is a non-collectible claim that was previously presented to contractors for defects and downtime that arose through their fault. The basis for the posting is: claim, calculation of the claim amount, write-off act, simple sheet, etc.

Debit 23 – Credit 94

– included in the costs of auxiliary production are shortages and losses from damage to valuables within the limits of natural loss norms. The basis for the posting is: Form N OP-1 “Calculation Card”, a statement of consolidated cost accounting, a statement of identified shortages, etc.

Debit 25 – Credit 23

– works (services) of auxiliary production were released for general production needs. The basis for the posting is the list of distribution of auxiliary production services. When VAT on work (services) for general production purposes, which is not reimbursed from the budget, is included in general production expenses, the posting “Debit 25 – Credit 19” is made.

Debit 25 – Credit 02

– depreciation has been accrued on fixed assets for general production purposes. The basis for the posting is: statement of revaluation of depreciation of fixed assets, form N OS-6 “Inventory card for accounting for fixed assets”. Tax accounting for depreciation of fixed assets is carried out in accordance with Art. 259 of the Tax Code of the Russian Federation.

Debit 25 – Credit 10

– materials were transferred for general production needs. The basis for the posting is: a limit card, a report on the consumption of raw materials.

Debit 25 – Credit 16

– the amount of deviations in the cost of inventories that are transferred for general production needs is written off (using account 15). The basis for making the posting is: an accounting certificate for cost adjustment.

Debit 25 – Credit 21

– the cost of semi-finished products of own production is included in general production expenses. The basis for the posting is: a statement of accounting for semi-finished products, a statement of consolidated cost accounting, etc.

Debit 25 – Credit 23

– works (services) of auxiliary production were released for general production needs. The basis for the posting is: a statement of distribution of services of auxiliary production, a certificate of the cost of work performed and expenses, etc.

When VAT on work (services) for general production purposes, which is not reimbursed from the budget, is included in general production expenses, the posting “Debit 25 – Credit 19” is made.

Debit 25 – Credit 28

– losses from defects are included in general production costs. The basis for the posting is: a statement of defects, a write-off statement, a statement of consolidated cost accounting, etc.

Debit 25 – Credit 29

– works (services) of the servicing facility were provided for general production needs.

Debit 25 – Credit 60

– the cost of work (services) performed by contractors is included in general production expenses. The basis for posting are: agreement, invoice, certificate of completion, invoice.

Debit 25 – Credit 70

– wages were accrued to employees engaged in production maintenance. The basis for the posting is: Form N T-49 “Payment Sheet”, etc.

The calculation of wages for workers engaged in production services is accompanied by the calculation of the unified social tax. When accruing UST in the part that is subject to payment to the social insurance fund, the following posting is made:

Debit 25 – Credit 69-1.

When calculating the unified social tax in the part payable to the compulsory health insurance fund, it is necessary to make the following entry:

Debit 25 – Credit 69-3.

The accrual of contributions for voluntary pension insurance from the wages of workers engaged in production maintenance is reflected by the entry “Debit 25 – Credit 69-2”.

Debit 25 – Credit 71

– general production expenses were paid by accountable persons. The basis for the posting is: advance report.

Debit 25 – Credit 76-2

– included in general production costs is a non-collectible claim that was previously presented to contractors for defects and downtime that were their fault. The basis for the posting is: claim, calculation of the claim amount, write-off act, simple sheet, etc.

Debit 25 – Credit 7 9–2

– the head office of the organization received a share of overhead costs from the branch allocated to a separate balance sheet (in the accounting of the head office of the organization). The basis for the posting is: a consolidated cost accounting sheet, etc.

Debit 25 – Credit 79-2

– the receipt by the branch, allocated to a separate balance sheet, of the share of overhead costs from the head office of the organization is reflected (in the accounting of the branch). The fact of transfer of a share of overhead costs to a branch by the head office of the organization in the accounting of the head office is reflected by the posting:

Debit 79-2 – Credit 25.

A similar entry (Debit 79-2 Credit 25) in the accounting of the branch formalizes the transfer of a share of overhead expenses to the head office of the organization by the branch allocated to a separate balance sheet.

Debit 25 – Credit 94

– shortages and losses from damage to valuables are included in general production expenses within the limits of natural loss norms. The basis for the posting is: a statement of consolidated cost accounting, a statement of identified shortages, etc.

Debit 25 – Credit 96

– the accrued amount of the reserve for future expenses is included in general production expenses. The basis for the posting is: the decision to use reserve funds, etc.

Debit 25 – Credit 97

– deferred expenses related to the current period are included in general production expenses. The basis for the posting is: Form N INV-11 “Act of Inventory of Future Expenses”, etc.

Debit 26 – Credit 02

– depreciation has been accrued on fixed assets for general economic purposes. The basis for the posting is: statement of revaluation of depreciation of fixed assets, form N OS-6 “Inventory card for accounting for fixed assets”.

Debit 26 – Credit 04

– depreciation was accrued on intangible assets for general economic purposes.

Debit 26 – Credit 05

– depreciation has been accrued on intangible assets for general business purposes (when using account 05 in the organization’s accounting).

Debit 26 – Credit 10

– materials were transferred for general business needs. The basis for posting is: a report on the consumption of raw materials, etc.

Debit 26 – Credit 16

– the amount of deviations in the value of inventories transferred for general business needs is written off (using account 15). The basis for making the posting is: an accounting certificate for cost adjustment.

Debit 26 – Credit 21

– the cost of semi-finished products of own production is included in general operating expenses. The basis for the posting is: semi-finished products accounting sheet, etc.

Debit 26 – Credit 23

– work (services) of auxiliary production were released for general economic needs. The basis for the posting is: a statement of distribution of auxiliary production services, a certificate of the cost of work performed and expenses, etc.

Debit 26 – Credit 28

– losses from defects are included in general business expenses. The basis for the posting is: a statement of defects, a write-off statement, a statement of consolidated cost accounting, etc.

Debit 26 – Credit 29

– works (services) of service production were released for general economic needs.

Debit 26 – Credit 43

– finished products were transferred for general economic needs. The basis for carrying out the posting is: act of acceptance and transfer of goods and materials, etc.

Debit 26 – Credit 60

– included in general business expenses is the cost of work (services) performed by contractors. The basis for posting are: agreement, invoice, certificate of completion, invoice.

Debit 26 – Credit t 68

– the amounts of accrued taxes and fees are included in general business expenses.

Debit 26 – Credit 70

– wages accrued to management personnel. The basis for the posting is: T-12 “Table of accounting for the use of working time and calculation of wages”, T-51 “Payroll”, etc.

The calculation of salaries for management personnel is accompanied by the calculation of a single social tax. When accruing UST in the part payable to the social insurance fund, the following posting is made:

Debit 26 – Credit 69-1.

The accrual of contributions for voluntary pension insurance from the salaries of management personnel is reflected by the entry:

Debit 26 – Credit 69-2.

The accrual of UST in the part payable to the compulsory health insurance fund is reflected by the entry “Debit 26 – Credit 69-3”.

Debit 26 – Credit 71

– general business expenses were paid by accountable persons. The basis for the posting is: advance report.

Debit 26 – Credit 76-1

– insurance payments are included in general business expenses. Tax accounting of expenses related to property insurance is carried out in accordance with Art. 263 Tax Code of the Russian Federation.

Debit 26 – Credit 76-2

– included in general business expenses is a non-collectible claim that was previously presented to contractors for defects and downtime that were their fault. The basis for the posting is: claim, calculation of the claim amount, write-off act, simple sheet, etc.

Debit 26 – Credit 94

– included in general business expenses are shortages and losses from damage to valuables within the limits of natural loss norms. The basis for the posting is: a statement of consolidated cost accounting, a statement of identified shortages, etc.

Debit 26 – Credit 96

– the accrued amount of the reserve for future expenses is included in general business expenses.

Debit 26 – Credit 97

– included in general business expenses are deferred expenses that relate to the current period.

Debit 29 – Credit 02

– depreciation has been calculated on fixed assets used in service production.

Debit 29 – Credit 04(05)

– depreciation is accrued on tangible assets used in service production.

Debit 29 – Credit 10

– materials were released for the needs of servicing production.

Debit 2 9 – Credit 16

– the amount of deviations in the cost of inventories transferred for the needs of servicing production is written off (using account 15).

Debit 29 – Credit 23

– products (services) of auxiliary production were supplied to the needs of the service economy.

Debit 29 – Credit 23

– the share of general production costs is included in the costs of service production.

Debit 29 – Credit 26

– the share of general business expenses is included in the costs of service production.

Debit 29 – Credit 28

– losses from defects are included in the cost of servicing production.

Debit 29 – Credit 29

– mutual services of service industries and farms are reflected in the accounting.

Debit 29 – Credit 60

– included in the cost of service production is the cost of work (services) performed by contractors.

Debit 29 – Credit 70

– wages are accrued to employees engaged in service production.

The calculation of wages is accompanied by the accrual of a number of taxes and contributions from the wages of workers engaged in service production. When calculating the unified social tax in the part that is subject to payment to the social insurance fund, the following posting is made:

Debit 29 – Credit 69-1.

When calculating the unified social tax in the part payable to the compulsory health insurance fund, it is necessary to make the following entry:

Debit 29 – Credit 69-3.

The accrual of contributions for voluntary pension insurance from the wages of employees engaged in service production is reflected by the entry “Debit 29 – Credit 69-2”.

Debit 29 – Credit 76-2

– included in the cost of service production is a claim that is not subject to collection, which was previously presented to contractors for defects and downtime that arose through their fault.

Debit 29 – Credit 91-1

– surplus property identified during the inventory of service industries was capitalized.

Debit 29 – Credit 79-1

– receipt by the head office of a service production facility from a branch allocated to a separate balance sheet (in the accounting of the head office of the organization).

Debit 76-1 – Credit 25

– general production costs were reduced by the cost of destroyed insured property.

Debit 76-2 – Credit 25

– general production costs were reduced due to the recognized (awarded) claim presented to contractors for defects and downtime caused by their fault.

Debit 79-2 – Credit 26

– expenses for the provision of general economic services to the branch are written off in the accounting of the head office of the organization.

Debit 86 – Credit 26

– funds of targeted financing were used for the implementation of targeted activities (in the accounting of a non-profit organization).

Debit 90-2 – Credit 26

– the entire amount of general business expenses is written off as part of the actual cost of shipped products (work performed, services rendered) when accounting for finished products (work, services) at a reduced cost.

Debit 91-2 – Credit 20

– included in other expenses are costs associated with obtaining income not related to sales. The basis for the posting is: the list of revolutions for account 20.

Write-off of the amount of VAT on work (services), the results of which are used to generate income not related to sales and not subject to VAT, is reflected in the following entry “Debit 91-2 – Credit 19”.

Debit 91-2 – Credit 20

– included in other expenses are costs associated with the disposal of other assets of the organization (fixed assets, materials, etc.) and costs for the maintenance of mothballed capacities and facilities.

Debit 91-2 – Credit 29

– costs of service production are included in other expenses if these costs are associated with the disposal of other assets (fixed assets, materials, etc.).

Debit 91-2 – Credit 23

– included in other expenses are the costs of auxiliary production associated with the receipt of income not related to sales. The basis for the posting is: a statement of consolidated cost accounting, a statement of distribution of auxiliary production services.

The write-off of the amount of value added tax for work (services), the results of which are used to generate income not related to sales and not subject to VAT, is recorded by posting “Debit 91-2 – Credit 19”.

Debit 91-2 – Credit 23

– other expenses include the costs of auxiliary production associated with the disposal of other assets (fixed assets, materials, etc.).

Deb et 91-2 – Credit 23

– the inclusion in other expenses of the costs of auxiliary production for the maintenance of mothballed capacities and facilities is reflected.

Debit 96 – Credit 28

– elimination of defects was accompanied by expenses that are written off against the reserve for warranty repairs and warranty service.

Debit 97 – Credit 25

– general production expenses are taken into account in the corresponding share as part of deferred expenses.

Debit 97 – Credit 26

– general business expenses are included in deferred expenses in the appropriate share.

Debit 99 – Credit 28

– the cost of products (materials) that were rejected due to emergency circumstances was written off as losses.

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3.5. Accounting entries related to profit and loss accounting The most important entries are provided with brief comments. Accounting accounts are located in the order prescribed by the current Chart of Accounts for financial and economic accounting

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Business transactions and accounting entries You can generate business transactions and accounting entries in the 1C Accounting 8 program in several ways, which are listed below.? Automatically simultaneously with document posting. For this

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Accounting entries and salary reporting As we noted earlier, the program will automatically generate accounting entries for wages, as well as accruals and deductions after the Salary Reflection document has been created and posted.

From the author's book

6.2. Basic accounting entries for account 20 “Main production” Information on production costs (core production of this organization) is reflected in the active account 20 “Main production”. The balance of account 20 “Main production” at the end

From the author's book

6.3. Basic accounting entries for account 23 “Auxiliary production” To determine the cost of products and services of auxiliary production, active account 23 “Auxiliary production” is used. Account 23 is similar to account 20. Account balance

From the author's book

6.4. Basic accounting entries for account 25 “General production expenses” On the active account 25 “General production expenses” they keep track of expenses for the management and maintenance of workshops, that is, account 25 reflects the costs of the workshop. Account 25 balance at the reporting date

From the author's book

6.5. Basic accounting entries for account 26 “General expenses” On the active account 26 “General expenses” they keep track of the costs of managing and servicing the enterprise as a whole, that is, account 26 reflects the costs of the plant management. Account 26 balance

From the author's book

6.6. Basic accounting entries for account 28 “Defects in production” Active account 28 “Defects in production” is used to account for the costs of correcting defects and the corresponding funds spent on final defects. Account 28 has no balance at the end of the month and,

From the author's book

6.7. Basic accounting entries for account 29 “Service production and farms” On the active account 29 “Service production and farms”, the corresponding costs are taken into account if the enterprise’s balance sheet contains, for example, dormitories, hotels,

From the author's book

6.8. Basic accounting entries for account 96 “Reserves for future expenses” The most common is the reservation of employee salaries during vacation. The fact is that vacations to employees of the organization are provided unevenly throughout the year. This

From the author's book

6.9. Basic accounting entries for account 97 “Deferred expenses” Deferred expenses are expenses incurred in the reporting period, but essentially related to future periods. The main example of such expenses is the cost of preparing and developing a new

Expenses aimed at producing new products are displayed when drawing up the balance on account 20. The value of work in progress (refinery) is also recorded in material equivalent.

By debit:

Initial balance– the cost of unfinished work or their production at the beginning of the period (month).
Debit turnover– the real cost of goods produced or works or services provided.
Final balance– the price of unfinished work at the end of the month.

By loan: the cost of goods written off to the warehouse, products produced and works and services rendered.

Costs aimed directly at producing goods or carrying out work are called -.

Types of direct costs:

Purchase of necessary materials.
Payment of employees' salaries and insurance premiums.
Repair and depreciation processes aimed at restoring the correct operation of enterprise equipment in this area.
Marriage expenses.
Improving the company’s technical equipment and introducing innovative technologies.
Other expenses of this nature.

At the end of the month or if the enterprise does not have a detailed division into auxiliary output, account 20 displays funds allocated to auxiliary and service production (VP and OB), as well as the costs necessary for the enterprise.

We can name assets involved in the process of production or processing, as well as those put into circulation but not used, as well as goods that have not yet been sold and are stored in warehouses.

OP Properties:

Only the estimated value is recorded.
The account is active; at the end of the reporting period, it cannot have negative balances, however, it can have positive balances, which indicates the value equivalent of work in progress.
In addition to synthetic accounting, analytical accounting is also carried out, where the type of product, division is taken into account and costs are analyzed using estimates.

Regulatory framework and document flow

Recording and accounting of account 20 is regulated in accordance with certain regulations. The display of this information is regulated by Order No. 94n dated October 31, 2000, issued by the Ministry of Finance - “On approval of the Chart of Accounts”, as well as Order No. 654 dated June 13, 2001, issued by the Ministry of Agriculture - “On approval of the Chart of Accounts”.

Primary type documents:

Expenses of material type: invoice-request, when writing off inventory items - a summary statement.
Payment of wages to employees: payroll sheet, orders or orders, accumulative sheet.
Expenses to cover social needs: declaration used for reporting under the Unified Social Tax, accumulative statement.
Depreciation is a reporting normative act on depreciation.
Other costs: from counterparties, issued on a business trip as identification, fiscal documents.

By credit with debit:

wear – 02;
NMA – 04;
wear and tear of intangible material – 05;
raw materials for the manufacture of goods -;
animals at the stage of growing or fattening – 11;
the difference between the planned cost of materials and the actual one – 16;
VAT on funds spent on the purchase of goods, services or works – 18;
main production (OS) – 20;
semi-finished products manufactured at the enterprise – 21;
auxiliary production – 23;
expenses for general needs of manufactured products – 25;
marriage – 28;
finished goods – 43;
payment of invoices to suppliers and contractors - ;
tax bills and fees – ;
social insurance costs and contributions for its provision – ;
salary - ;
write-off of funds for settlements with accountable persons -;
payments to the founders of the enterprise - 75;
covering accounts payable and settlements with debtors – 76;
write-off of on-farm expenses – 79;
financing of targeted expenses – 86;
income level and write-off of funds for the current state -;
other income and expenses –;
shortages and losses associated with breakdown or damage to property –;
payments in reserve – 96;
expenses planned for the future period – 97.

By debit with credit:

accounts 10, 11, 16, 20, 21, 28, 43, 79, 86, 90, 91, 94, 96 – with the same semantic values are displayed on the debit position;
15 – purchase or production of materials;
75 – products that have been shipped.

By debit accounting occurs using postings (the first account is Dt, the second is Kt):

20 02 – accrued cost of depreciation of the OS;
20 04 – launch of production using new technologies;
20 05 – accounting for wear and tear of intangible assets;
20 10 – write-off and display of the cost of the purchase of materials, workwear, necessary tools and equipment necessary for the manufacturing process;
20 16 – deviations in the cost of written-off materials;
20 19 – information about non-refundable VAT that was charged on services or work;
20 21 – valuation of semi-finished products involved in the process of production of goods;
20 23 – information about the funds used for the VP;
20 25 – accounting for costs of general production;
20 26 – recording expenses for general business needs;
20 28 – the cost of defects included in the manufacture of goods;
20 40 or 43– goods sent for revision or finished goods that were written off for production needs;
20 41 – the price of the goods written off for manufacturing needs;
20 60 – services provided by contractors included in the cost of production (PP) of products;
20 68 – taxes and fees in this area;
20 69 – contributions for insurance of workers involved in the process;
20 70 - salary;
20 71 – covering the amounts used for production and calculated in reports;
20 73 – compensation payments to cover the costs of the employee involved in the manufacture of goods;
20 75 – expenses for OP, which are included in the authorized capital;
20 76.2 – downtime and claims made to contractors for failure to fulfill the terms of the contract;
20 79 – expenses recorded on the balance sheet of divisions that participate in production;
20 80 – manufacturing of products that are in an unfinished stage, but included in the capital of the authorized type;
20 86 – work in progress, which was used to finance the intended purpose;
20 91.1 – use of surplus unfinished production;
20 94 – damages and losses, without identifying the guilty workers within the established standards;
20 96 – valuation of reserves accounted for in the PP;
20 97 – covering planned production costs.

By loan:

10 20 – goods that were returned or their own valuables were written off;
15 20 – accounting of work performed or services provided by the EP;
21 20 – used semi-finished products;
28 20 – costs that were required to eliminate the defect;
40 (43) 20 – manufactured products or display of their cost;
45 20 – transfer of goods, work and provision of services to contractors;
76.01 20 – insurance compensation;
76.02 20 – lowering the level of expenses for claims presented to counterparties and downtime;
79 20 – the needs of targeted financing for production are taken into account;
90.02 20 – write-off of the cost of services provided;
91.02 20 – write-off of funds that occurred due to the disposal of certain assets or expenses due to emergencies in the unfinished production of goods that were included in other losses;
94 20 – the amount of the shortage in this category of the company’s activities;
99 20 – losses included in the section of uncompensated costs that arose due to an emergency.

Closing

The methodology that should be used for closing is necessarily indicated in the accounting policy documents of the enterprise. If necessary, a distribution base is prescribed.

Methods:

Straight.
Intermediate.
Direct sale of goods.

Before proceeding with the procedure for closing account 20, it is necessary to identify and record the balances of the refinery.

Straight

It is characterized by the fact that during the reporting period the cost of products is not known and its accounting is carried out at conventionally designated prices (planned cost). To close, the cost of manufactured goods is adjusted to the actual cost.

Wiring:

Debit 43 Credit 20 – correction of manufactured products.
Debit 90.02 Credit 43 - the amount of deviations from the planned cost and write-off to sales costs.

It is worth noting that when using this method it will be impossible to take into account the actual price during the reporting month.

Intermediate

Count 40 is involved here - about production. It shows the difference between the actual and planned cost of expenses. For credit, the planned one is described, and for debit, the real one.

At the end of the month, upon closing, the difference amount must be written off to account 43 (finished products) and 90.02 (cost of sales).

Posting at the beginning of the month:

Dt 43 Kt 20– finished products with a planned price were used.
Dt 90.02 Kt 43– write-off of sold goods at the planned cost.

End of period:

Dt 40 Kt 20– write-off of actual cost.
Dt 43 Kt 40.
Dt 90.02 Kt 40– correction of the planned price to the actual cost.

Direct sales of manufactured products

With this method, all produced goods are sold directly from the enterprise and are not stored. Manufacturing costs are taken into account immediately.

Closing of the account (sale of services) is carried out at the end of the month (reporting): Dt 90.02 Kt 20 (writing off the real cost of sales).

What to do if account 20 is not closed? Details are in the video.

Accounting is carried out on accounts - 23 , 25 And 26 .

They include auxiliary production, administrative and economic.

In order for the enterprise to function, it is necessary to pay wages in a timely manner, modernize, diagnose and maintain equipment, non-current funds, and establish an uninterrupted and stable supply of raw materials and necessary goods.

Large amounts of expenses are spent on the maintenance and operation of the administrative and economic parts of any organization. They are covered by attracting own funds, borrowed funds or taken into account in the cost of the goods. This is displayed and aggregated on synthetic debit type accounts 23 , 25 , 26 , 29 - they are all active.

When closing at the end of the period valuation is written off to account 20. It can be distributed according to a specific category or taken into account in one type of product produced. At the beginning of the next month the balance should be reset to zero. The amount of funds in work in progress is recorded as the balance at the end of the month in account 20 in debit.

Created for accounting purposes a lot of software. It allows you to simplify the process and automate it. With their help, reporting is simplified, analysis of intermediate results becomes possible - at any stage it is possible to assess the movement of assets.

Very popular programs of the company "1C". There is all the necessary documentation, templates, and the work is based on compliance with the legislation of the Russian Federation. There are also products that allow you to simultaneously maintain different types of accounting: tax, accounting and management. It is possible to generate non-standard types of reporting documents.

The count of 20 is formed using standard standards. In order to start working with it, you need to configure it taking into account the selected policy and in accordance with the type of taxation system. Analytics and closing method are configured in a special manner. All processes occur in strict sequence and are subject to distribution, which was specified in the program depending on the indicator.

To begin with, when carrying out the procedure for closing account 20, depreciation of the fixed assets is calculated, then the cost of production costs for accounts 23, 25, 26, 20 are indicated. If everything was configured correctly and the correct information was indicated, then everything will go well.

Distribution and write-off of expenses

Costs, in order to be included in the cost of the product, are subject to distribution. The company has the right to independently determine the indicator by which this will be carried out. This could be the amount of materials and the size of raw materials or the volume of payments to pay workers.

Invoice costs are written off to the cost of goods produced.

They can be written off:

according to the planned or regulated cost price;
at the actual cost of write-offs.

Direct Closing Method. Produced 20 pcs. bicycles. The planned cost is 300 rubles. 15 pcs. sold for 8,000 rubles.

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

Material – 65,000 rub.
Wear and tear - 10,000 rubles.
Salary and insurance contributions – 27,000 rubles.

Funds used for production: Dt 20 Kt 10 - write-off of raw materials for production - invoice - amount 65,000 rubles.

Issue: Dt 43 Kt 20 - release of products - report, receipt order - 60,000 rubles.

Implementation:

Dt 62 Kt 90.01 – income from sale – – 120,000 rub.
Dt 90.03 Kt 68 – VAT – 18305.08 rub.
Dt 90.02 Kt 43 - write-off of planned cost - 30,000 rubles.

Salary:

Dt 20 Kt 70 – salary accrued – 25,000 rubles.
Dt 70 Kt 68 – personal income tax – 3250 rub.
Dt 20 Kt 69 – calculation of insurance premiums – 2000 rubles.

Calculations are carried out on the basis of the time sheet and payslip.

Closing:

Dt 20 Kt 02 – depreciation – 2354 rub.
Dt 43 Kt 20 – correction of manufactured products from planned to actual cost of production costs – 40,000 rubles.
Dt 90.02 Kt 43 – amount of adjustment to the cost of goods sold – 60,000 rubles.

Method of direct sales of released products: the Teremok enterprise needed 2 cubic meter boards. forests. 1 cube costs 25,000 rubles. without VAT.

The workers' wages (insurance contributions included) amounted to 10,000 rubles.

Depreciation of equipment – 1200 rubles.

Car rental – 1500 rub.

Postings:

Dt 20 Kt 10 – materials – 2 cubic meters. forests – 50,000 rubles.
Dt 20 Kt 69, 70 – payment of insurance premiums and wages – 10,000 rubles.
Dt 20 Kt 02 - equipment wear - 1200 rubles.
Dt 20 Kt 60 – funds for car rental – 1500 rubles.
Dt 90 Kt 20 - write-off of expenses for the costs of work done - 62,700 rubles.

Examples and postings for account 20 are presented in this video.

Account 70 is intended to summarize all data on employee remuneration. It takes into account various bonuses, benefits, reflects transactions for the issuance of pensions, as well as for the payment of profit from the company’s securities. In this publication, the reader will learn a lot of interesting information about the “Settlements with employees for wages” account, its correspondence, balance, and examples will help to master the material.

What does a score of 70 on a loan reflect?

Credit 70 of the “Settlements with employees for wages” account records the following transactions:

Account debit 70

70 debit account reflects funds paid, which may include benefits, bonuses, wages, as well as profit from investments in the capital of the enterprise. This takes into account taxes, payments under enforcement documentation and other deductions. Amounts of money accrued but not paid within a certain period of time due to the recipient’s failure to appear are recorded (D70/K76.3). Analytical accounting for the account in question is maintained for each employee of the organization.

Debit correspondence

Account 70 “Settlements with employees for wages” interacts by debit with the following accounts:

"Cash desk" (50);
"Calculated;
"Currency accounts" (52);
"Special bank accounts" (55);
"Calculations for taxes and fees" (68);
“Settlements with accountable persons” (71);
“Settlements with personnel for other operations” (73);
“Shortages and losses from damage to valuables” (94).

Example of business transactions

To better understand what transactions can be made using account 70, you should familiarize yourself with several examples.

	Issuance of wages (in cash) to personnel in accordance with relevant documentation
	Salaries are credited to employees' bank accounts (based on statements)
	Transferring salaries from special bank accounts
	Repayment of the cost of workwear by the employee according to the application
	Issuance of branded clothing to staff
D70/K68 Personal income tax	Operation of income tax withholding from organization personnel
	Free transfer of workwear to the company’s courier
	Reflection of deductions from the salaries of guilty citizens
	No arrears in wages and account closure

Loan correspondence

Account 70 interacts on the loan with the following accounts:

"Investments in non-current assets" (08);
"Main production" (20);
"General production expenses" (25);
(26);
"Service industries and farms" (29);
"Sales expenses" (44);
“Calculations for social insurance and security” (69);
“Settlements with various debtors and creditors” (76);
"Intra-economic calculations" (79);
"Defects in production" (28);
(uncovered loss)" (84);
"Other income and expenses" (91);
“Reserves for future expenses” (96);
"Prepaid expenses" (97);
"Profits and losses" (99).

Examples of business transactions on a loan

In accounting practice, the 70 account is used in different cases. The table describes some of them.

	The operation of calculating salaries for employees performing routine repair work
	Write-off of costs for investments in non-current assets
	Accounting for the enterprise's own expenses associated with the purchase of fixed assets
	Cash accrued to employees involved in servicing production and various types of farms
	Recognition of costs for restoration of fixed assets as future expenses
	Funds were transferred to employees who ensure the sale of products
	Funds have been accrued for the salaries of people involved in equipment dismantling
	Implementation of labor costs

Account balance

In most cases, the account balance is 70 in credit and means the enterprise's debt to its staff. By structure, in the general case, the account is passive and is reflected in the appropriate section. However, in practice, there are situations when the advance payment turns out to be more than the accrued salary for the month. This may be the result of a combination of special circumstances or arithmetic errors (incorrect calculation and transfer of salaries), then the employee will have to return the money, and the balance of funds is recorded in debit.

Calculation of wages for personnel in the 1C system

You can correctly calculate your salary in the 1C: Salary and Personnel program if you follow a certain sequence of arrangement of all the required data in the information base. The results of the calculations are entered into Some organizations issue wages using cash receipts, which are issued for each worker. To avoid mistakes, users of the 1C system are recommended to calculate all the numbers in the payslip and issue money according to the required documents.

To draw up a payslip in the 1C program, you need to open the “Reports” menu and select the appropriate item. The document can be compiled for the enterprise as a whole or for a specific division, as well as for a group of employees. The procedure for reflecting data in the pay slip:

The serial number of the entry is entered in column No. 1.
Columns No. 2-5 contain information about the employee. It can be viewed from the “Directories” section (personnel number, last name and initials, position or profession, tariff rate or salary).
Based on the working time sheet, data on the number of days actually worked in the period is entered in column No. 6, and data on the number of days worked on holidays and weekends is entered in Column No. 7.
Information about accruals for the current month by type of payment is displayed (section No. 8-12), as well as the calculation of deductions from the amount.
Column No. 13 indicates the amount of tax payable this month.
Data is entered on other deductions from the worker’s salary (column No. 14): loan repayment, alimony, union membership dues, etc.
Column 15 sums it up.
Column No. 16 shows the company’s debt (employee’s debt) based on the results of previous calculations.
If there is a difference between the totals of columns No. 12 and No. 15, it is shown in column No. 18 “Amount to be paid.”

The article examined in detail account 70 “Settlements with employees for wages”. Knowing its features, young professionals will be able to correctly perform the required financial transactions.

Dt 20 Kt 20 — posting reflecting intra-production turnover. On the formation of the cost of production on account 20 “Main production” and the nuances of using the entry Dt 20 Kt 20 Read more below.

Algorithm for generating cost on account 20 (correspondence with accounts 02, 10, 23, 25, 26, 60, 69, 70)

Account 20 in production is intended to form the cost of the main products of the enterprise on it. To determine the cost of a unit out of production, you should:

Take into account direct costs to be included in the cost of the finished unit. This is ensured by attributing to the account 20 direct expenses incurred in the context of analytics by cost elements:

Dt 20 Kt 10— raw materials and supplies for the main products were released into production;
Dt 20 Kt 02— depreciation has been accrued on equipment used in the manufacture of main products;
Dt 20 Kt 70— wages were accrued to employees involved in the main production;
Dt 20 Kt 69 - insurance premiums are accrued for the wage fund of workers in the main production;
Dt 20 Kt 60— work (services) for the main production provided by third-party organizations (for example, energy or water supply to workshops) are accepted for accounting.

NOTE! Wiring Dt 20 Kt 60 Only services or work accepted from suppliers can be reflected. If raw materials, semi-finished products or goods that are further used in the production process are supplied, they should be taken into account upon acceptance in the inventory accounts intended for this purpose.

Consider indirect costs. Unlike direct costs, indirect costs cannot be directly correlated with the cost of a unit of production. Therefore, during the production process, they are first grouped in separate accounts, by analogy with direct accounts, and then distributed among types and units of finished products in the established proportion.

Attribution of indirect costs to the cost of main products may look like this:

Dt 20 Kt 23 - products from auxiliary production were transferred to the main production.
Dt 20 Kt 25— general production expenses are allocated to the main products (expenses for the maintenance and servicing of elements of the production complex, collected on account 25; to subaccounts debit 20 With credit 25 they are already written off with distribution).
Dt 20 Kt 26— general business expenses are distributed (expenses for the needs of the entire enterprise, including management). For example, the salary of administrative personnel and contributions from it will be included in the cost of production from loan 70 and 69 to debit 20 through count 26.

NOTE! The costs of the enterprise can still be taken into account on account 29 “Servicing industries and farms”. Account 29 collects expenses for property and activities that are not related to the main production (for example, for a kindergarten or residential building listed on the balance sheet). Based on the purposes of using accounts 20 and 29, in practice they do not correspond with each other.

What does the posting “debit 20 credit 20” mean?

Strictly speaking, wiring Dt 20 Kt 20 is not entirely correct. Its physical meaning is that the result of the main production is sent to the main production. The transaction turnover actually doubles in the consolidated turnover for account 20, which requires further measures to clarify the data (for example, to determine the volume of gross output for the period, it is necessary to exclude intra-production turnover from the gross turnover (entirely Dt 20) Dt 20 Kt 20)).

Therefore, wiring is more often used in those industries where a complex production cycle takes place. When one department produces something that can be both a finished product and a material (raw material) for another department. For example:

In agriculture. On a meat and dairy farm wiring Dt 20 Kt 20 The milk produced is used to feed calves, which are fattened for slaughter.
In petrochemical production. The primary refining of crude oil produces a variety of products that can be used for various purposes, including being returned to the production cycle at the same enterprise. For example, Dt 20 Kt 20 it is possible to reflect the use of part of the industrial gas obtained at one’s own production for the needs of the production itself.

On practice Dt 20 Kt 20 can also be used in cases where the accounting policy does not provide for the maintenance of separate accounts for accounting for the production of own semi-finished products (account 21) and the products of auxiliary production (account 23). Then the formation of the cost goes along the chain, through transfer from stage to stage (from workshop to workshop), and the transfer is formalized Dt 20 Kt 20 in the analytics of subaccounts by stages (shops).

Results

Account 20, on which the cost of the main products is formed, has nuances in correspondence with other accounts on which expenses can be taken into account. Also, turnover on subaccounts and analytics within the account itself have their own specifics.