Form for finished products. Finished products. Wholesale sales of finished products

Finished products- these are products and semi-finished products that are fully processed and comply with current standards or technical specifications, accepted to the warehouse of the organization or the customer (buyer).

Goals and objectives of accounting for finished products

The purpose of accounting for finished products is the timely and complete reflection in the accounting accounts of information about the release and shipment of finished products to the organization.

The main objectives of accounting for finished products are:

Correct and timely documentation operations for the production, movement and release of finished products;

Monitoring the safety of finished products in storage areas.

Accounting for finished products

To summarize information about the availability and movement of finished products, account 43 “Finished products” is intended.

This account is used by organizations carrying out production activities.

Finished goods can be accounted for in one of three ways:

at actual production cost;

at accounting prices (standard (planned) cost) - using account 40 “Output of products (works, services)” or without its use;

for direct cost items.

Accounting for products at actual cost

If an organization decides to account for finished products at actual cost, then in this case they will be accounted for only using account 43 “Finished products”.

In this case, the receipt of finished products at the warehouse is reflected by the following posting:

If the first method is used, then when transferring finished products to the warehouse, reflected at accounting prices (planned cost), the following entry is made:

Documentation of the movement of finished products

The transfer of finished products to the warehouse is formalized by a requirement-invoice (form N M-11 “Requirement-invoice”) (approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a).

When finished products arrive at the warehouse, materials accounting cards are opened in form N M-17 “Material Accounting Card” (approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a), which are issued against receipt to the financially responsible person.

The operation for the sale of finished products is documented with a consignment note (standard form TORG-12).

Reflection of finished products in the balance sheet of the enterprise

Finished products are reflected in balance sheet according to actual or standard (planned) production cost (clause 59 of the Regulations on accounting and financial reporting in Russian Federation, approved By Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n).

In the balance sheet, the value of balances of finished products not sold and not shipped to customers as of the reporting date is indicated on line 1210 “Inventories”.

Organizations independently determine the details of this indicator.

For example, the balance sheet may separately contain information on the cost of materials, finished products and goods, costs in work in progress, if such information is recognized by the organization as significant.

If in current accounting finished products are reflected at actual production cost, then in the balance sheet they are reflected at actual production cost (debit account balance).

When recording the production of finished products at standard (planned) production cost using an account in the balance sheet, they show the standard (planned) production cost of finished products.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Finished products: details for an accountant

Sales of finished products of the institution
Funds" reflect income from the sale of finished products? The institution has a separate structural...accounting procedures. The actual cost of finished products is determined at the end of the month. ... No. 174n follows that the sale of finished products, goods is reflected on the basis of commodity... primary accounting documents for the sale of finished products (goods) corresponding to the accounting object, ... Operations for the sale of finished products by a budgetary institution will be reflected as follows: Contents of the operation ...
Formation of the cost of finished products (works, services)
Type of finished product (work, service) all costs directly related to the production of finished product... to the cost of manufacturing a unit of finished product (performing work, providing a service... cost by distributing between types of finished product (work, service) in proportion to: . .. Accounting for operations to form the cost of finished products (work performed, services provided... 48 430). * * * The cost of finished products (work, services) is formed by government agencies...
Sales of finished products by an institution: features of budget and tax accounting
Provided by the constituent document, it sells finished products to customers. Income from this comes... provided for by the constituent document, it sells finished products to customers. Income from this comes... to reflect income from the sale of finished products, the article of the analytical group of the subtype... services (works)" of KOSGU is used. The disposal of finished products when they are sold to customers is registered... the government agency sold finished products (wood products) to a third party...
Return of finished products
Finished products returned by the buyer were accepted for accounting* 43 90 The cost of products was reduced... when reflecting profit from sales of finished products in the situation discussed earlier. ...there will be no profit. Manufacturer's guarantees of finished products Often the organization provides (in accordance with.... * * * We examined the methodology for accounting for the return of finished products from the point of view international standards... is included in the cost and price of finished products, then instead of adjusting the listed indicators...
Accounting for finished products sold under a commission agreement
Sales, account 105 37 “Finished products - other movable property of the institution” is intended (p... -committent, transactions related to the sale of finished products under a commission agreement are reflected in... services" (clause 39, 150); write-off of finished goods products at planned cost when it... from sales of goods own production(finished products) excluding VAT is recognized as income... Amount, rub. Finished products accepted for accounting 2 105 37 340 2 ...
Accounting for long-term contracts
We recognize revenue and cost of finished products RAS as of 01/01/2019 ... customers - 313,366 Dt Inventories (finished products RAS) as of 12/31/2019 ... and cost of IFRS for balances of finished products RAS as of 12/31/2019 ... - Cost 650,714 Kt Inventories (finished products RAS) as of 12/31/2019 ... with work in progress and finished products for which there is no customer. Except... production (that is, the use of goods, finished products, work in progress for the purposes of the relevant...
Changes in annual financial statements
000 “Cost of finished products, works, services”, 0 105 27 000 “Finished products - especially... 105 27 440 “Reduction in the cost of finished products - especially valuable movable property”, ... 105 37 440 “Reduction in the cost of finished products - other movable property of the institution", ... 0 105 27 000 "Finished products - especially valuable movable property...", 0 105 37 000 "Finished products - other movable property of the institution", ... - in the amount of the cost of sold finished products , goods (taking into account the markup on...

General production costs should be included in the cost of finished products in proportion to a coefficient calculated as the ratio... of production capacity utilization: constant overhead costs will be written off to the cost of finished products... The enterprise forms an incomplete production cost of finished products. The cost of production includes variables... remain in work in progress, unsold finished products, the cost of which does not reduce the tax...

Accounting methodology in ferrous and non-ferrous metallurgy
Accounting and calculation of the cost of finished products in certain industries. ...accounting and calculating the cost of finished products in certain industries. ... solely for the sake of simplification and clarity, the finished products of the second (final) processing stage are assessed... content for homogeneous concentrates, which are finished products, prices are set at which... the released concentrate under the “Finished Products” account is taken into account on specialized cards.. .
About how the tax authorities did not share expenses with the taxpayer
Employees of the main departments that directly produce finished products. On the basis that... the cost of the balances of work in progress, finished goods and shipped goods. Thus... Raw materials and materials, as well as finished products, are part of inventories... and packaging were carried out in the finished goods warehouse immediately before shipment of the products... natural gas, electricity) in the production of finished products. However, these arguments of the inspectors are not...
Direct and indirect tax expenses
Employees of the main departments that directly produce finished products. On the basis that... the cost of the balances of work in progress, finished goods and shipped goods. Thus... Raw materials and supplies, as well as finished products are part of inventories... and packaging were carried out in the finished goods warehouse immediately before shipment of products... electricity, gas, steam) to the cost of finished products, then perhaps judgment was...
The right to independently determine the composition of direct expenses must be used carefully
Depreciation charges related to the sale of finished products, carried out in the reporting (tax) ... direct expenses attributable to the balance of finished products. The following was also noted. ... different quantities of finished products can be produced with different breakdowns according to ... the quality of components in the composition of the finished product ( glass bottle) are not included... the technological process used by the company for the production of finished products using the heap leaching method is impossible...
Catering in an educational institution
Sales - finished products are reflected in account 0 105 37 000 "Finished products - other... movable property of the institution." In this case, finished products are taken into account... the cost of finished products is determined at the end of the month. At the same time, the actual cost of finished products is... 37,000 * If finished products are sold for a fee. ** If finished products are spent on needs... the institution organizes accounting of food products, finished products and food charges. ...
Tax accounting of operations for processing customer-supplied materials
With the transfer of materials and return of finished products to the customer? Definition of "contract materials" ... with the transfer of materials and return of finished products to the customer? Legal regulation Should... obligations; name and technical specifications finished products. The parties must provide where... materials; name and quantity of finished products; name and quantity of residues... .). As a result of processing, finished products and returnable waste were obtained, which...
FSBU "Reserves": main provisions
Costs incurred by the institution for the manufacture of finished products, performance of work, provision of services... costs incurred by the institution for the manufacture of finished products, performance of work, provision of services... actual costs incurred for the manufacture of finished products, performance of work, provision... are distributed to actual cost of finished products sold, work performed, services provided, ... production of other non-financial assets, alienation of finished products, biological products); b) by...

Thus:

K (deviations) = (100,000 + (-500,000))/ (3,000,000 + 12,000,000) = -0.027.

Let's calculate the amount of deviation attributable to sold products, i.e. the amount of deviation that should be reflected in account 90.2. Based on the calculations carried out, per ruble of planned cost of finished products there are 0.027 rubles of deviations. The minus sign indicates savings in actual production costs relative to planned costs.

B (deviations) = C (realizations) * K (deviations).

C (sales) – planned cost of products sold for the reporting period
K (deviations) – deviation coefficient.

Thus:

B (deviations) = 13,000,000 * -0.027 = -351,000 rubles. The minus sign means savings (account credit balance 43.2 after closing account 40).

The actual cost of products sold during the reporting period is:

13,000,000 rubles – 351,000 rubles = 12,649,000 rubles.

The amount of deviation attributable to the balance of finished products at the end of the reporting period is:

400,000 – 351,000 = 69,000 rubles. This amount is the credit balance of account 43.2 at the end of the reporting period after reflecting all of the above transactions.

The actual cost of finished products at the end of the reporting period in storage locations will be:

3,000,000 + 12,000,000 – 13,000,000 – 69,000 = 1,931,000 rubles.

Below are accounting entries that reflect this situation.

List of accounts involved in accounting entries:

Account Dt	Kt account	Wiring description	Transaction amount	Base document
43.01	40	The production of finished products at planned cost is reflected	12,000,000 (planned cost)
90.2	43.01	Planned cost of goods sold. The posting is made when reflecting the fact of sale.	13,000,000 (planned cost)	Consignment note (form No. TORG-12)
40	20	The actual cost of manufactured products is reflected	11,500,000 (actual cost)	Costing
43.02	40	We adjust the cost of manufactured products	-500,000 (deviation)	Accounting certificate-calculation
90.2	43.02	We adjust the cost of product sales by the calculated deviation amount	-351,000 (deviation)	Accounting certificate-calculation

Accounting for finished products at actual cost

When accounting for the production of finished products at actual cost, it is necessary to indicate in the postings the items and cost elements that make up the cost of production. When accounting for actual production costs, both direct production costs (material, wages of production workers, depreciation of production assets, etc.) and indirect costs (general production and general business expenses) are indicated. There is a technique in which only direct production costs (reduced production costs) are reflected in the cost calculation. This technique makes it somewhat easier to account for the output of finished products. Account 43 “Finished products” when accounting for finished products at actual cost is not required to be divided into subaccounts. Below are accounting entries reflecting the release of finished products at actual cost.

Account Dt	Kt account	Wiring description	Transaction amount	Base document
43	20	Postings reflecting the release of finished products of the main production. The analytics of account 20 indicate the itemized composition of costs included in the cost price		Certificate of release of finished products
43	23	Postings reflecting the release of finished products from auxiliary industries. The analytics of account 23 indicate the itemized composition of costs included in the cost	Actual cost amount	Certificate of release of finished products
43	29	Postings reflecting the production of finished products from service industries and farms. The analytics of account 29 indicate the itemized composition of costs included in the cost	Actual cost amount	Certificate of release of finished products

Finished products can be accounted for in different ways: at actual or standard (planned) cost. About what methods of accounting for finished products are supported in “1C: Accounting 8” edition 3.0, how the methods used are consistent with regulatory documents, and what needs to be taken into account before choosing one or another technique and fixing it in the accounting policy - read in this article. The entire sequence of actions and all drawings are made in the “Taxi” interface. The given recommendations can also be applied by users of “1C: Accounting 8” (rev. 2.0).

The procedure for accounting for finished products and its features

Clause 2 of the Accounting Regulations “Accounting for inventories” PBU 5/01, approved. Order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n (hereinafter referred to as PBU 5/01) determined that finished products (GP) are integral part the enterprise's material and production reserves (MPR).

In addition to PBU 5/01, the accounting procedure for inventories is regulated by the following regulatory legal acts:

Regulations on accounting and financial reporting in the Russian Federation, approved. by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (hereinafter referred to as the Regulations on Accounting and Reporting);
Methodological guidelines for accounting of inventories, approved. by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n (hereinafter referred to as the Guidelines);
Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved. by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (hereinafter referred to as the Instructions for using the Chart of Accounts).

These regulatory legal acts provide various methods accounting of finished products. The main feature of accounting for GP is associated with the time gap between the moment it arrives at the warehouse and the moment the actual cost of products produced during the month is determined.

On the one hand, finished products must be accounted for at the actual costs associated with their production (clause 7 of PBU 5/01, clauses 16, 203 of the Guidelines). On the other hand, it is not always possible to determine the actual cost of finished products at the time of their release. In this case, the organization can use the so-called standard method of accounting for finished products. The normative method involves the use of accounting prices at which products are delivered to the organization's warehouse within a month and written off upon sale.

According to paragraph 204 of the Methodological Instructions, actual production costs, standard costs, contract prices and other types of prices can be used as accounting prices for finished products. The choice of specific accounting price options for homogeneous groups of finished products belongs to the organization and must be enshrined in its accounting policies.

If an organization accounts for finished products at actual cost, then when closing the month, no differences arise in accounting. If the organization uses the standard method of accounting for finished products, then at the end of the month the costs of production are determined and the differences between the standard (planned) and actual costs (hereinafter referred to as deviations) are identified.

Information about the availability and movement of finished products is reflected in account 43 “Finished products”. With the standard method of accounting for finished products, deviations can be taken into account with or without the use of account 40 “Output of products (works, services)” (Instructions for using the Chart of Accounts).

All of the listed methods for accounting for finished products are supported in 1C: Accounting 8.

Organization of accounting of finished products in “1C: Accounting 8”

In order for production operations to be available to the user, he must ensure that the corresponding program functionality is enabled. The functionality is configured using the hyperlink of the same name from the section Main. On the bookmark Production you need to set the flag of the same name.

To set accounting parameters that are common to all organizations in the information base, you must follow the hyperlink Accounting parameters(chapter Main).

Inventory accounting parameters, including finished products, are configured on the tab Reserves.

Analytical accounting of inventories in accounting accounts in the program is always carried out by item items (names of goods, materials, products). In addition, analytical inventory accounting can be additionally established by batches and warehouses (by quantity or by quantity and amount).

Please note that for accounting and tax accounting Inventory settings are the same.

If in Accounting policy at least one of the organizations has set such a method for estimating the cost of inventories as FIFO, then the flag Inventory accounting is carried out must be set to position By batch (receipt documents).

On the bookmark Production filling in the details Type of planned prices will allow you to automatically fill in the planned (standard) cost of an item in production accounting documents ( Shift production report And Provision of production services).

The type of planned (accounting) prices is selected from the directory Item price types, where all price types used in the organization’s accounting are stored, for example: planned, wholesale, retail, purchasing. The actual accounting price can also be stored here (if the actual production cost is used as the accounting price of the product).

To set the price type for a specific type of item, you must use the document Setting item prices(chapter Warehouse).

Information about accounting policy settings for each organization is stored in the register Accounting policy, which can be accessed via the hyperlink of the same name from the section Main.

On the bookmark Reserves settings Accounting policy the method for valuing inventories (IP) upon disposal is selected: at average cost or FIFO. Let us recall that the LIFO method has not been used in accounting since 01/01/2008 (Order of the Ministry of Finance of Russia dated 03/26/2007 No. 26n). The LIFO method has been excluded from tax accounting since 01/01/2015 ( Federal law dated April 20, 2014 No. 81-FZ).

Props value will not affect the cost of disposed finished goods if the organization uses the unit cost valuation method. When accounting for inventories at unit cost, it is necessary to follow the rule: the name of each batch of products must be unique.

On the bookmark Cost describes the procedure for accounting for expenses for ordinary activities (except for selling expenses).

If one of the organization’s activities is production of products, then on the tab Cost the corresponding flag must be set.

During a routine operation under the credit of account 20 “Main production” the amounts of the actual cost of products produced, work performed, and services are reflected.

The cost of manufactured products is calculated taking into account planned prices in the following order:

costs collected in the debit of account 20 are distributed among the types of products produced in proportion to their planned (accounting) cost;
the production of a specific product includes the costs collected for the division and product group that are indicated in the document for the release of this product.

The actual cost of manufactured products does not include the amounts specified in the documents WIP Inventory.

Button Indirect costs on the bookmark Cost allows you to go to the form of settings for accounting for indirect expenses (we remind you that indirect expenses are taken into account in accounts 25 “General production expenses” and 26 “General expenses”).

Costs from account 26 can be taken into account in one of two ways:

written off in the cost of sales as semi-fixed (direct costing method) to account 90.08 “Administrative expenses”;
be included in the cost of manufactured products (in this case, costs from account 26 are distributed between the divisions of the main and auxiliary production, that is, they are attributed to accounts 20 “Main production” and 23 “Auxiliary production”).

Costs from account 25 “General production costs” are distributed between item groups of the main or auxiliary production.

If general business expenses are included in the cost of manufactured products or the organization uses account 25, then you should set up methods for distributing these expenses by clicking on the hyperlink Methods for allocating indirect costs.

By button Additionally on the bookmark Cost a transition is taking place in the form of additional installations used in calculating the cost of finished products (Fig. 1). Such installations include:

the need to calculate the cost of semi-finished products;
the need to calculate the cost of services to its own divisions;
determination of the sequence of production stages (processing stages);
the need to use account 40 “Output of products (works, services)” to account for deviations.

So using a combination of parameter settings Accounting policy, using the program you can organize accounting of finished products:

at full actual or planned production cost;
at incomplete actual or planned production costs (except for general business expenses).

In turn, accounting for finished products at planned (standard) production costs (full or reduced) can be carried out with or without the use of account 40.

For tax accounting purposes, the list of direct costs for production of products is indicated in the list Methods for determining direct production costs in NU, accessed in settings Accounting policy via the hyperlink of the same name on the bookmark Income tax.

Accounting for finished products at actual cost

The actual production cost as the accounting price of products is used, as a rule, in single and small-scale production, as well as in the production of mass products of a small range (clause 205 of the Guidelines).

At the same time, the cost of the same product, but released in different times may vary. In this case, when selling or otherwise disposing of finished products, they must be written off using one of the following methods (clause 16 of PBU 5/01):

at unit cost;
at average cost;
at the cost of the first acquisitions (FIFO).

The organization must establish a specific write-off method in its accounting policies.

Example 1

The organization "TF Mega" produces souvenir glasses, uses common system taxation (OSNO). Finished products are accounted for at actual cost, and inventories upon disposal are valued at average cost. At the beginning of 2015, there were no remaining finished products in the warehouse. In January 2015, 100 pieces were produced. finished products at the actual cost of 30 rubles. per piece, and in February 2015, 100 pieces were produced. finished products at actual cost 60 rubles. per piece The selling price of a souvenir glass is 100 rubles. per piece (including VAT - 18%). In January 2015, a batch of finished products in the amount of 80 pieces was sold. The same batch of finished products was sold in February 2015.

If an organization accounts for finished products at actual cost, then only account 43 “Finished products” is used in accounting without using account 40 “Output of products (works, services)”. In settings Accounting policy on the bookmark Cost necessary using the button Additionally open the additional settings form and make sure that the flag disabled (see Fig. 1).

On the bookmark Reserves in settings Accounting policy props Method for assessing inventories (MPI) must be set to At average cost.

After completing the document Shift production report the program will generate the following correspondence of accounts:

Debit 43 Credit 20 - for the amount of the actual cost of production (in January it amounted to 3,000 rubles (100 pieces x 30 rubles), and in February - 6,000 rubles (100 pieces x 60 rubles)).

After completing the document Sales of goods and services, a group will be formed accounting entries:

Debit 90.02.1 Credit 43 - for the amount of the written-off actual cost of products sold (in January it amounted to 2,400 rubles (80 pieces x 30 rubles), and in February - 4,400 rubles).
Calculation of the average cost of products written off in February, taking into account the balance of the batch of glasses at the beginning of the month: ((20 pcs x 30 rubles + 100 pcs x 60 rubles) / 120 pcs) x 80 pcs. = 4,400 rub.

Debit 62 Credit 90.01.1 - for the amount of products sold (in both January and February the amount is the same and amounts to 8,000 rubles).

Debit 90.03 Credit 68.02 - for the amount of VAT on sales (in both January and February the amount is the same and amounts to 1,220.34 rubles (8,000 rubles x 18/118).

Analysis of account 43 shows us the balances of finished products at the beginning and end of February, as well as the volume of produced and sold products in quantitative and total terms (Fig. 2).

Please note that when applying the method of assessing the MPZ P about the average cost During the reporting period, the amount of finished products written off is calculated based on the moving average cost. When performing a routine operation Closing accounts 20, 23, 25, 26 adjusting entries are generated for the difference between the moving average and the weighted average cost. Therefore, if additional batches of glasses are produced during the month, the cost of writing off finished products will be adjusted at the close of the month.

Standard method of accounting for finished products without using account 40

If accounting for finished products is carried out at standard cost or at contract prices (without using account 40), then paragraph 206 of the Methodological Instructions prescribes such accounting as follows:

the difference between the actual cost and the cost of finished products at accounting prices is reflected in account 43 “Finished Products” in a separate subaccount “Deviations of the actual cost of finished products from the accounting cost”;
the excess of the actual cost over the accounting value is reflected in the debit of the deviation subaccount and the credit of the cost accounting accounts, and the savings are reflected in the reversal entry;
if finished products are written off at book value, then at the same time deviations related to the finished products sold are also written off to the sales accounts;
deviations related to the balances of finished products remain on account 43 “Finished products” (according to the deviations subaccount);
Regardless of the method for determining accounting prices, the total cost of finished products (accounting cost plus variances) must equal the actual production cost of these products.

In general, this accounting procedure is followed in “1C: Accounting 8”, with the exception that the program’s chart of accounts does not provide for a separate subaccount to account 43 to account for deviations, and deviations are not written off simultaneously with the disposal of finished products, but only at the end of the month.

This approach is due to the following considerations:

as a rule, the actual production cost of finished products can only be calculated at the end of the month, when it will be accrued wages, all material costs are precisely determined, including costs for energy, fuel, etc., while the receipt and disposal of finished products can be carried out before the end of the month;
It does not seem appropriate to keep operational records of deviations between the actual and planned cost of finished products, since these deviations are calculated and written off only at the end of the month when processing is performed Closing the month;
the provisions of PBU 1/2008 “Accounting policies of organizations” are observed, approved. by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n, namely, the assumption of continuity of activity, the requirement of timeliness and the requirement of rationality of accounting policies.

To calculate deviations between the actual and planned cost of finished products in 1C: Accounting 8, an information register is used Product cost calculation. When performing a routine operation Closing accounts 20, 23, 25, 26 The following register movements are generated:

the planned and actual cost is determined for accounting and tax accounting purposes in the context of each production unit, each product group and each product unit;
The amount of work in progress (WIP) is determined for accounting and tax accounting purposes in the context of each production unit and each product group.

Deviations between the actual and planned cost for each product item are reflected in Certificate-calculation of the cost of manufactured products and rendered production services(Fig. 3).

It allows you to analyze in detail the cost per unit of manufactured products. Help-calculation of product costs(Fig. 4).

After the routine operation Closing accounts 20, 23, 25, 26 The following accounting entries are generated:

Debit 43 Credit 20.01 - for the amount of deviation (positive or in case of savings - negative) between the actual and planned cost for each type of product released in the current month. Debit 90.02.1 Credit 43 - for the amount of deviation for each type of finished product sold in the current month.

You can check the calculation of the amount of deviations for released products quite simply using Help calculating the cost of manufactured products, as well as standard reports on accounts 20 “Main production” and 43 “Finished products”, where deviations are reflected quite clearly.

But how is the amount of deviations calculated in relation to retired products that can be produced not only in the current, but also in previous reporting months?

According to the Instructions for using the Chart of Accounts, when writing off finished products from account 43, the amount of deviations of the actual production cost related to these products from the cost at prices accepted in analytical accounting is determined by a percentage calculated on the basis of the ratio of deviations to the balance of finished products at the beginning of the reporting period and deviations for products received at the warehouse during the reporting month to the cost of these products at discount prices.

Let's see if the program follows the algorithm for calculating deviations attributable to sold products as described in the Instructions.

Example 2

Organization " New interior» produces wooden toys and other wood products, uses OSNO. Finished products are accounted for at planned (standard) cost without using account 40. The planned cost of finished products is 70 rubles. per piece

At the beginning of February 2015, the balance of finished products amounted to 200 pieces.

The deviations attributable to the balance of finished products at the beginning of February amount to 448 rubles.

In February 2015, 400 units were produced. finished products.

The actual cost of manufactured products amounted to 30,142 rubles.

In February 2015, a batch of finished products in the amount of 500 pieces was sold.

The numbers in the example have been rounded to the nearest ruble to make it easier to understand.

Let's calculate economic indicators using a discount price of 70 rubles, according to the conditions of the example:

The planned cost of products released in February is 28,000 rubles. (400 pcs. x 70 rub.);
deviations for products received at the warehouse during February amount to RUB 2,142. (RUB 30,142 - RUB 28,000);
The planned cost of finished product balances at the beginning of February is 14,000 rubles. (200 pcs. x 70 rub.);
The planned cost of goods sold in February will be 35,000 rubles. (500 pcs. x 70 rub.).

Following the Instructions for using the Chart of Accounts, we calculate the percentage of deviations of the actual production cost from the cost at prices accepted in analytical accounting: (-448 rubles + 2,142 rubles) / (14,000 rubles + 28,000 rubles) x 100% = 4.033%.

Then the amount of deviations attributable to products written off in February will be: 35,000 rubles. x 4.033% = 1,412 rubles.

Now let's see what entries the program makes for writing off deviations.

Let's make the settings first Accounting policy, which are similar to the settings for Example 1.

After completing the document Production report During the shift, the following wiring will be generated:

Debit 43 Credit 20 - for the amount of products received at the warehouse in accounting prices, i.e. 28,000 rubles.

Since at the time of the document Sales of goods and services deviations cannot yet be determined, then the products are written off based on the method of assessing inventories set in the settings Accounting policy(in our case - at the average cost). Then, when performing a routine operation Closing accounts 20, 23, 25, 26 the program “brings” the cost of written-off finished products to the actual cost.

Let's analyze the turnover of accounts 90.02.1 and 43 (Fig. 5).

The total amount of turnover for February is rounded to 36,412 rubles. If we subtract the planned cost of goods sold (35,000 rubles) from this amount, we get a difference of 1,412 rubles, which corresponds to the amount of deviations calculated according to the Instructions for using the Chart of Accounts.

Thus, despite the absence in “1C: Accounting 8” of a separate sub-account to account 43 for accounting for deviations, the proposed procedure ensures that the key points of accounting for finished products are met:

at the end of each month, it is possible to analyze deviations between the planned and actual costs for each item of finished product;
at the end of each month, the total cost of finished products is always equal to the actual production cost of these products, according to paragraph 5 of PBU 5/01 and paragraph 206 of the Methodological Instructions.

In our opinion, if an organization keeps records of finished products in 1C: Accounting 8 using the normative method without using account 40, then it must consolidate the methodology implemented in the program in its accounting policy.

Let us emphasize once again that this methodology guarantees compliance with the requirements of PBU 5/01.

Standard method of accounting for finished products using account 40

When accounting for finished products at standard (planned) cost, account 40 “Output of products (works, services)” can be used to identify the difference between the actual cost and the cost of finished products at accounting prices. Account 40 is closed monthly to account 90 “Sales” and has no balance at the reporting date. Instructions for using the Chart of Accounts allow an organization to use account 40 if necessary.

In "1C: Accounting 8" you can use the option of accounting for the costs of manufacturing finished products using account 40. To do this, in the settings Accounting policy on the bookmark Cost necessary using the button Additionally Take into account deviations from the planned cost(deviations of the actual cost from the planned cost are taken into account in account 40).

However, it must be borne in mind that the regulatory method using account 40 can be applied with one significant limitation: all manufactured products must be shipped to customers in the same reporting period in which these products are manufactured.

The essence of this restriction follows from the set of regulatory legal documents regulating the accounting of finished products.

Thus, the Instructions for using the Chart of Accounts establish the following procedure for accounting for finished products using account 40: any deviations that arise are completely written off as expenses for the period without distribution between the balances of finished, shipped and sold products. If, with this accounting procedure, at the end of the reporting period there are unsold finished products in the warehouse, then they will be reflected in the balance sheet at standard cost.

Clause 59 of the Regulations on Accounting and Reporting allows for the reflection of finished products in the balance sheet, both at actual and at standard (planned) production costs. At the same time, making up financial statements, the organization must be guided by the Regulations only if otherwise is not established by other accounting provisions (standards) (clause 32 of the Regulations). And paragraph 5 of PBU 5/01 provides for accounting for finished products only at actual cost.

As for the Methodological Instructions, paragraph 203 allows for the assessment of balances of finished products at the end (beginning) of the reporting period at standard cost, however, such an assessment is used only in analytical and synthetic accounting, but not in the organization.

Example 3

Andromeda LLC produces products (sports equipment), uses OSNO, uses the standard cost accounting method using account 40. At the beginning of 2015, there were no balances of finished products in the warehouse. In January 2015, 5 pieces were produced. products at a standard (planned) cost of 32,000 rubles. The amount of actual costs amounted to 150,575 rubles. The manufactured products were sold in full (5 pieces) in January. The numbers in the example have been rounded to the nearest ruble to make it easier to understand.

In settings Accounting policy on the bookmark Cost necessary using the button Additionally open the additional settings form and set the flag Take into account deviations from the planned cost.

After completing the document Shift production report The following invoice correspondence will be generated:

Debit 43 Credit 40 - for the amount of products received at the warehouse at planned prices, i.e. 160,000 rubles. (5 pieces x 32,000 rub.).

When posting document R sale of goods and services products are written off by posting:

Debit 90.02.1 Credit 43 - for the amount of standard (planned) cost of products sold (160,000 rubles).

When performing an operation Closing accounts 20, 23, 25, 26 the program adjusts the cost of production and the cost of write-off of products by postings:

Debit 40 Credit 20.01 - for the amount of the actual cost of products released in the current month (RUB 150,575). REVERSE Debit 43 Credit 40 - for the amount of the deviation between the planned and actual cost of products released in the current month (9,425 rubles). REVERSE Debit 90.02.1 Credit 43 - for the amount of the deviation between the planned and actual cost of products written off in the current month (RUB 9,425).

The balance sheet for account 43 (Fig. 6) shows that despite the fact that planned prices were used in accounting for finished products, the total cost of finished products (accounting cost plus deviations) is equal to the actual production cost of these products, that is, the requirements of paragraph are met 206 Guidelines and paragraph 5 of PBU 5/01.

In our opinion, an organization can establish in its accounting policy a standard method of accounting for the costs of manufacturing finished products using account 40 only if the specifics of production at a given enterprise presuppose the absence of finished product balances in the warehouse at the end of the reporting period.

IS 1C:ITS

For more information on accounting for finished products, see the “Handbook of Business Situations. 1C Accounting 8" in the "Accounting and Tax Accounting" section in IS 1C:ITS.

In accounting, finished products from production are taken into account either at the actual production cost or at the planned (standard) cost. The actual sum is the sum of all costs associated with its production.

Planned or standard is the cost of production, based on the production cost standards established in the organization.

If finished products are accounted for at actual cost, then account 43 is used for accounting, but if planned or standard is used, then, as a rule, an additional account is entered. 40 “Release of finished products.”

Accounting at actual cost

Accounting for the production of finished products at actual cost is usually used by small enterprises or enterprises with a small product range.

Finished products from production are accounted for at actual cost, which consists of all production costs associated with its production. Read more about calculating the cost using the cost calculation method in this article.

Products are accepted for accounting as a debit to the account. 43 (posting D43 K20 (23, 29)) based on the finished product release certificate.

Postings to account 43:

Accounting at planned cost

If products at an enterprise are accepted for accounting at planned cost, then you can go in two ways: introduce an additional account. 40 or do without it.

Accounting for release using account 40

If the organization decides to use the account. 40, then finished products from production are debited to this account at actual cost (entry D40 K20 (23)). In account 43, products are accounted for at the planned cost (posting D43 K40).

Arose on the account. 40 deviation in cost is attributed to the account. 90 "Sales".

If the actual cost turns out to be higher than the planned cost, then a negative cost deviation arises, which must be written off from the credit account. 40 wiring D90/2 K40. A negative deviation indicates that there has been an overrun in production and should be checked. process and find out what resulted in the overestimation of the actual cost.

If the actual cost turns out to be lower than planned, then a positive deviation (savings) is observed, which is reversed by D90/2 K40.

As a result of making entries to account for any deviations in the account. 40 is completely closed at the end of the month, and its balance becomes equal to 0.

Accounting for issue without account 40

When using planned cost, it is not necessary to enter account 40; you can do without it. At the same time, on a synthetic account. 43, products are taken into account at actual cost, and in analytical accounting at planned (accounting) cost.

To do this, on the account. 43, a subaccount “Finished products at accounting prices” should be opened, the debit of which includes products from production at planned cost (entry D43 K20 (23)).

At the end of the month, the discrepancy between the accounting and actual values is determined, the resulting deviation is reflected in the open sub-account “Deviation of actual from accounting.”
Overexpenditure is written off by posting D43 K20 (23).
The savings are reversed by posting D43 K20 (23).

Thus, the sub-accounts reflect finished products at accounting prices and the deviation in cost, and on synthetic account 43 we obtain the actual cost.

This accounting method is convenient for large and serial production.

After completing the full technological cycle of material processing, the enterprise receives finished products. It is checked for compliance with quality standards, after which the finished product is transferred to the warehouse. Financially responsible persons must ensure its safety in storage areas. To confirm the absence of theft, damage to products, and compliance with accounting data, an inventory is carried out.

Finished products in warehouse: invoice and accounting rules

Recording of transactions involving finished products is carried out using 43 accounts. Debit balances on it indicate that the enterprise has a certain stock of products released from production. Credit turnover shows the disposal of consignments. Analytics separates accounting data by storage location.

When finished products are delivered to the warehouse, the posting looks like:

D43 – K20 (23, 29).

The entry is made on the basis of the invoice. The transfer of products from the warehouse is formalized by crediting account 43 in correspondence with debiting 45, 80, 44. If shortages are detected, account 94 will be debited for their amount.

For example, Faya LLC produces kefir. In January, 2500 liters of kefir product were produced. At the same time, expenses were incurred by the main production department in the amount of 17,500 rubles, and by the auxiliary unit - 8,000 rubles. At the end of the technological cycle, the finished products were delivered to the warehouse. Reflection of all transactions in accounting:

D20 – K10 (70, 69) – the amount of basic production expenses is shown in the amount of 17,500 rubles.
D23 – K 10 (70, 69) – expenses incurred by the auxiliary workshop are reflected: 8,000 rubles.
D20 - K23 - costs of the auxiliary workshop are included in the production cost estimate of 8,000 rubles.
Finished products are credited to the warehouse - postings are made between D43 and K20 in the amount of 25,500 rubles. (17,500 + 8,000).

Functions of a finished goods warehouse

Finished product warehouses are designed to store released production workshops products. In these premises, products are accepted, their quantitative records are maintained, and unloading operations are carried out from vehicles. Finished products warehouse industrial enterprise must be equipped with everything necessary equipment to maintain the climatic conditions necessary for storing products. The main tasks of warehouse workers:

when finished products are delivered to the warehouse from production, the storekeeper accepts them with mandatory verification of the quantity, articles, color of the products in fact with the data from the invoice, this operation is reflected in accounting;
ensuring the safety of all received products;
packaging of products, broken down by consumer properties;
selection of products from storage for shipment to customers;
implementation of the labeling and packaging process.

Inventory of finished products in the warehouse

Inventory activities in storage areas can be mandatory or voluntary. Mandatory inventory of finished products is carried out:

on the eve of preparation of annual reporting forms;
when the composition of financially responsible employees changes;
if there is information about theft or abuse by officials;
if, after the finished products were received into the warehouse, damaged products were discovered;
after natural disasters or as a result of working in extreme conditions;
during the reorganization of the enterprise;
when starting the company liquidation procedure.

The receipt of finished products into the warehouse is reflected by entry D43 - K20. Therefore, reconciliation during inventory actions must be carried out with the data reflected in account 43. The inspection begins after the manager issues an order on the upcoming inventory and on the approval of the commission, the appointment of the chairman of the commission body from among the inspectors. To do this, you can use the unified order form INV-22. The frequency of events is at least once a year.

The information obtained during the inventory can be reflected in the form of inventory INV-3, which is filled out in duplicate and is subject to endorsement by the commission members. Inventories are compiled for each warehouse facility in the context of financially responsible persons. During the reconciliation process, methods of weighing, piece counting, and measurement can be used.

If, according to accounting data, finished products were transferred to the warehouse (the posting has already been made in accounting) in a larger volume than was actually revealed at the time of the inspection, a shortage is recorded. A matching statement is drawn up for the amount of the shortage. After the inventory, it is necessary to conduct an internal investigation to determine the reasons for the shortage of products at the place of storage. The amount of the shortfall is attributed to the perpetrators and is subject to compensation by them in full.

The surplus goes to the warehouse in the amount market value valuables with the notation: D43 – K91.

For example, according to registration data, at the time of inspection there should be 1000 bottles of kefir with a capacity of 1 liter with a fat content of 2.5% in the warehouse (the cost of 1 unit of product is 65 rubles) and 205 packs of kefir in paper packaging with a capacity of 1 liter with a fat content of 2.5% (the cost of a unit of product 57 rubles). Based on the results of the inventory, it was revealed:

997 units of products packaged in bottles;
206 packs of kefir in paper containers.

Excess kefir products in cardboard boxes subject to capitalization by posting D43 - K91 in the amount of 57 rubles. It was not possible to identify the persons responsible for the shortage; in the accounting records, the write-off of the missing products is reflected in the following entries:

D94 – K43 in the amount of 195 rubles. (3 pcs. * 65 rub.);
D91 – K94 in the amount of 195 rubles was attributed to other costs.

If the culprit had been identified, the latest correspondence would have looked like this:

D73 – K94.