Account 26 in production what to attribute. Collection and distribution accounts. The procedure for accounting for general business expenses

The article talks about the purpose and basic methodology for using 26 accounting accounts. It will help you understand typical transactions using 26 accounts.

Accounting accounts

All accounting accounts used by Russian organizations are presented in a standard Chart of Accounts. This document is approved by the Resolution of the Ministry of Finance of the Russian Federation. Its use is mandatory for all entities carrying out economic activities in the country (with the exception of credit and state budget organizations).
To ensure unity of principles for its use, the Ministry of Finance attaches instructions to the Chart of Accounts. Accounting accounts are divided into several main groups (sections of the chart of accounts). Each of the groups is used to summarize information about a certain category of business transactions carried out by the company as part of a business process. For example, there is a group of accounts that is designed to record information about inventories (raw materials, materials, spare parts, etc.) or production costs.

General expenses

In every company, many processes occur in parallel with production, and they influence it indirectly. These could be the direct implementation of accounting, the purchase of a chair for the director, the renovation of the building in which the board of directors of the enterprise meets, etc. The costs of providing these processes and similar ones are called general business expenses.

Accounting account 26 is an account that accumulates information about costs for management needs not directly related to production. The recommendations for using the chart of accounts contain an open list of such expenses.

Classification of accounting accounts

Accounting accounts are divided into three main groups: active, passive and active-passive. In order to understand whether an accounting account is active or passive, it is necessary to define these concepts.

Active accounts are intended to account for the company's property (assets), passive accounts are used to collect information about the sources of income (financing) of assets. Active-passive accounts are accounts for recording the obligations (debts) of the company and the results of its activities. Any accounting account can be schematically depicted in the form of a table.

Accounting scheme

26 "General business expenses"
Debit			Credit
	Balance at the beginning	0,00		Balance at the beginning	-
Date	Transaction amount		Date	Transaction amount
	Total by debit (debit turnover)	0,00		Total loan (loan turnover)	0,00
	Closing balance	0,00		Closing balance	-

The table "Account Chart" shows the active account. He cannot have a credit balance (negative result). A liability account cannot have a debit balance. An active-passive account can have both a debit and a credit balance.

General business expenses, at first glance, cannot be attributed to property or to the sources of its formation. The fact is that expenses collected on account 26 after the end of the reporting period (calendar month) are included in the cost of finished products, which is a company asset. Thus, accounting account 26 is an active account.

Accounting entries for the debit of account 26

Any business transaction in accounting is reflected in the debit of one account and the credit of another account. Accountants usually call a posting a record of any fact in the company’s activities. For each account there is a list of typical (most common) transactions. For clarity, information about the main transactions using account 26 is presented in the table below.

Debit	Credit	Contents of the operation
26	02	Depreciation of fixed assets not used in production has been calculated
	05	Depreciation of intangible assets accrued
	10	Use of materials for general household needs
	21	Used semi-finished products produced by our own production for general economic needs
	23	The costs of auxiliary production are included in general operating expenses
	29	Included in general operating expenses are the costs of servicing production facilities.
	43	Use of finished products for general business needs
	60	Reflects the debt to the supplier of services provided for general business needs
	68	Accrued taxes and fees included in production costs
	69	Contributions to the Social Insurance Fund and the Pension Fund of the Russian Federation were accrued for the salaries of employees performing general business work
	70	Salaries accrued to employees performing general business work
	71	The amounts of general business expenses incurred by accountable persons are reflected
	76	Reflects the debt of various creditors for services provided for general business needs
	94	The amount of shortfalls was written off for general business expenses, in the pre-austic aisles of natural loss
	96	A reserve has been created for general business expenses
	97	Deferred expenses are included in general business expenses

Accounting entries for loan 26 accounts

Account 26 in accounting. Postings

08	26	General business expenses are taken into account as capital construction costs
20		General business expenses are written off as production expenses
23		General business expenses are written off as general production expenses
28		General business expenses are included in the cost of correcting defects
29		General business expenses are included in overhead costs
76		Loss due to insured events written off
86		Targeted financing funds written off
90		The amount of management costs written off
97		General business expenses are included in the costs of developing new products
99		General business expenses are included in emergency expenses

Analytical accounting of general business expenses

One of the most important tasks of accounting is collecting information about business activities and providing it to company departments that are engaged in analyzing such data and developing coordination decisions aimed at improving and increasing the effectiveness of the business process. The goal of solving this problem is to organize the accounting methodology in such a way that the data used is the most correct and complete.

To make data more informative, there is such a direction as analytical accounting. The system of such accounting allows you to group information according to characteristics that are most suitable for a specific vector of commercial activity.

Accounting account 26 is an account that involves grouping data by cost items. They can be material or transportation costs, labor costs, etc. Each company determines the criteria for classifying costs in account 26 for itself.

General and production expenses

Accounting professionals can easily draw a line between the concepts of general production and general business expenses, but to the average person they may seem similar or even equivalent.
To collect information about such expenses, accounts 25 and 26 are used in accounting.

General business expenses are expenses that are common to each division of the company. And general production expenses will be expenses that belong only to the production unit of the enterprise. For example, the wages of the company's legal department are general business expenses, and the wages of the mechanical shop employees who maintain production equipment, main and auxiliary production, must be classified as general production expenses.

Practice using 26 accounts

So, you have read a very short excursion "26 Accounting for Dummies". The information presented is only a small part of the knowledge that is necessary for the error-free application of the 26th count in practice. In order to consolidate the knowledge, I will give several practical examples.

Accounting account 26 is, for example, the following correspondence:

• D26/K60. Services were provided by a third party to renovate the premises of the commercial department.
• D26/K10. The use of office supplies by office employees is reflected.
• D26/K69. Contributions to the Pension Fund and the Social Insurance Fund were accrued for the salaries of employees of the purchasing department, etc.

Collection and distribution accounts are intended for the collection and subsequent distribution of costs at individual stages of production and sale of finished products.

The following active accounts are classified as collection and distribution accounts:

25 “General production expenses”;
26 “General business expenses”;
44 “Sales expenses”.

The structure of accounts 25 and 26 has some features that distinguish them from other active accounts. These accounts do not have a balance because they are closed at the end of each month. In this regard, accounts 25 and 26 are not reflected in the balance sheet.

Chart of accounts 25 “General production expenses” and 26 “General business expenses”

Account 25 “General production expenses” records general production costs that are associated with servicing the main production, for example, workshop costs for the maintenance and operation of equipment, salaries for equipment adjusters, depreciation and repair of fixed assets for general production purposes, etc.

Account 26 “General business expenses” records general business expenses associated with managing the enterprise, i.e. maintenance of administration, accounting, office, payment for various legal, information, auditing services, etc.

These expenses are collected during the month on the debit of accounts 25 and 26, and at the end of the month they are ultimately written off to account 20, i.e., included in the cost of production. Expenses on accounts 25 and 26 are called indirect, since they are not directly related to the production of specific products.

Account 44 “Sales expenses” reflects the costs associated with the sale of products. Such expenses include the costs of containers, packaging, transportation, advertising of finished products, etc.

Example 4.7. Keeping records on collection and distribution accounts 25 and 26.

During the month, indirect expenses are reflected, shown in table. 4.5.

Exercise. Determine the amount of write-off of general production and general business expenses for accounts 25 and 26 at the end of the month.

Table 4.5

	Amount, rub.
1. Salary accrued: a) accounting workers b) equipment adjusters	10000 15000
2. Social tax (35.6%) is charged on wages: a) accounting workers b) equipment adjusters
3. Postal expenses for the office were paid from the cash register.
4. Inventory written off to the HR department
5. Spare parts written off for equipment repairs
6. The invoice for legal services has been accepted and paid
7. Depreciation of the freight elevator has been calculated
8. The invoice for the installation of the alarm system has been accepted and paid.
9. At the end of the month, overhead costs are written off as production costs
10. At the end of the month, general business expenses are written off as production costs

To solve the problem, it is necessary to collect and close accounts 25 and 26.

Account 26 “General business expenses”

In the course of business activities, companies incur general business expenses that are in no way related to the production process. As part of today's topic, we will talk about what is meant by factory overhead costs and what their structure is, how account 26 works, what typical accounting records look like, and we will look at a practical example of using item 26.

The concept of general business expenses and their structure

The structure of such costs is as follows:

• the cost of spare parts and materials that are necessary for maintenance and repair work in relation to the equipment used in the manufacturing process;
• remuneration of employees serving the process of creating products with social contributions;
• accrual of depreciation of fixed assets and other property involved in production;
• rental payments for premises and equipment used in the process of creating finished products;
• costs related to the operation of production equipment, for example, fuel, electricity, gas.
• size of shortages and downtime.

How does the 26 count work?

Position 26 of the Chart of Accounts, called “General expenses,” accumulates data on costs that are related to management needs, but not to the process of creating finished products. This account is active. Thus, the accumulation of costs incurred is reflected in the debit part, and the write-off of these costs at the end of the reporting period occurs on a credit basis, i.e. at the end of the reporting period, account balance 26 is reset to zero. In this case, analytical accounting is carried out in the context of the divisions for the maintenance of which financial flows were directed.

Typical accounting entries

Typical accounting entries reflecting the movement of the designated category of costs are as follows:

Kt 10 – write-off of the cost of materials and spare parts used for administrative purposes or for equipment repair;

Kt 02 or 05 – depreciation calculation for fixed assets and intangible assets used for administrative purposes;

Kt 70 – calculation of wages for this category of employees;

Kt 60 or 76 - write-off of designated costs for maintaining premises;

Kt 26 – write-off of designated costs of auxiliary production;

Kt 26 – write-off of general production costs of servicing production, etc.

Analysis of a practical example

As the results of the reporting period showed, a certain company incurred production costs, the total amount of which was 850,000 rubles, including:

• 350,000 rub. – direct costs of key production;
• 500,000 rub. – costs of auxiliary production.

In this example, the accounting entries would look like this:

Kt 70, 60, 69.10 and 02 - accounting for general business costs - 400,000 rubles;

Kt 26 – transfer of general business expenses to key production – (350,000 / 850,000 * 400,000) 164,706 rubles;

I used red lines to combine the general subcontos (“Division” and “Cost Item”) for accounts 26 and 20.01 for clarity. Account 26 does not have a subcontract “Nomenclature group”, therefore the entire amount under the cost item “Payment” in the “Main division” division was distributed to account 20.01 between two item groups “Tables” and “Chairs/armchairs”. The following distribution proportion was formed: “Tables” / “Chairs chairs” = 21,759.04 / 21,240.96 = 1.02439... This proportion is determined based on our setting, in which we have established that the distribution base is “Wages”. Let's create SALT for account 20.01, for the cost item “Payment of labor” and see what amount was for the nomenclature group “Tables” and for the group “Chairs and chairs”: From the report it is clear that “Payment” for the nomenclature “Tables” is 42,000, and according to the nomenclature “Chairs and chairs” 41,000.

Accounting 26 for dummies: examples and postings

Accounting policy of Accounting 3.0: direct and indirect expenses Now let's talk about what settings there are in the Accounting Policy of BP 3.0 related to accounting for direct and indirect expenses in the program. Of course, it is more logical to first set up the Accounting Policy, and only then reflect costs.
But in this article, I decided to first show by example how to keep track of direct and indirect expenses, so that you have the opportunity to more freely navigate these concepts by the time you consider the “Accounting Policy” settings. Let's start with the "Costs" tab. Firstly, the “Product Release” checkbox must be checked on this tab since we are talking about production.

Secondly, you need to pay attention to the window that opens when you click the “Indirect costs” button. In this window, you should select the method of closing Indirect expenses (in our example, these are expenses on account 26).

Account 26 in accounting (nuances)

What is important for the program is not the fact of collecting revenue for a specific product group, but how the revenue was collected (by what document).

• When the “At planned prices” flag is set, when closing the month, the revenue collected on account 90.01 by the document “Act on the provision of production services” will serve as the basis for the distribution of costs.
• If the “By revenue” flag is set, at the end of the month, the revenue collected in account 90.01 by the document “Sales of goods and services” will act as the basis for the distribution of costs.
• If the “At planned prices and output volume” flag is set, when closing the month, the revenue collected in account 90.01 by any of the documents will serve as the basis for cost distribution.

If an organization produces products, then costs are allocated to the products produced.

Account 26: general business expenses. example, wiring

• Material costs
• Direct costs
• Salary and so on

When closing the month, the following postings are generated, for example: Dt Kt Posting description 20 26 General business costs for main production are written off 23 26 General business costs for auxiliary production are written off General business expenses are distributed to the cost of production (production accounts) according to the specified distribution and analytical accounting base: Consequently, write-off general expenses are made:

• In full - if one product is produced (no analytics);
• Distributed across all types of products in proportion to the selected base - if several types of products are produced and calculated in the context of analytics.

Example LLC “Horns and Hooves” produces hats and shoes, the production of which is carried out at a planned cost.

Calculation of actual cost in bp. how it should work.

What tabs of the “Accounting Policy” affect the closing of the month in accounting?

• General information
• Production

The flag “Production of products, performance of work, provision of services” in the accounting parameters settings is a common setting for all organizations for which accounting is maintained in the program. In the accounting policy on the “General Information” tab for each organization, it is necessary to duplicate this setting in order to show the program that this information is applicable for a specific organization (Fig. 2).

Fig.2 After setting this flag, the “Production”, “Product Output”, “WIP” tabs automatically appear. On the “Production” tab, the parameters for the distribution of accounts 20, 23, 25, 26 are set (Fig. 3).

Fig. 3 Cost distribution of account 20 is made according to sales revenue.

Calculation of actual cost in bp. how is this supposed to work

Attention

In the 1C chart of accounts, indirect expense accounts 25 and 26 do not have the “Nomenclature group” subaccount. Therefore, they cannot be included directly in the cost of a specific type of product - “Nomenclature group”.

Such costs include, for example, the cost of paying wages and paying insurance premiums for management personnel. As I already said, indirect expenses are collected on accounts 25 “General production expenses” and 26 “General expenses”.

They cannot be written off immediately as cost, I also wrote about this. In accounting, there are two options for closing such accounts.
The first is the write-off of amounts to the main production to account 20.

1c accounting - accounting of business transactions in detail!

Cost of 1 piece. semi-finished product will be (21,305.93+21,158.1)/2=21,232.015 rubles. Thus, the entries generated during the sale of products must be adjusted as follows: Dt 90.02 Kt 43 Finished products 7,897.26-6,500=1,397.26 Dt 90.02 Kt 43 Semi-finished products 21,232.015-14,000=7,232.015 Please note that in our example, for each division in the context of product groups, the production of only 1 unit of product was reflected, therefore the entire amount of collected costs was distributed to this unit.

How is distribution made between released products if different product items are released within one division for the same product group? PP "1C: Enterprise Accounting 8" distribution of costs between manufactured products is carried out in proportion to the volume of output, i.e.

Let us agree that indirect costs in our case are the costs of salaries and insurance premiums for the accountant and manager. The work of these employees cannot be unambiguously attributed to the production of certain products, therefore we will reflect such costs on account 26 “General business expenses”, which does not have a subaccount “Nomenclature groups”.

It is worth noting that no additional settings are required to reflect salary contributions on account 26. This is due to the fact that the program is by default configured to account for labor costs on account 26.

Even the accounting method is set to “Reflect accruals by default”. This can be seen in “Salary Accounting Settings” (section of the main menu “Salaries and Personnel”).

Thus, the costs of remuneration and payment of insurance premiums for two employees will be reflected in account 26.
According to the indicated direction, the regulatory operation “Closing accounts 20, 23, 25, 26” will work. The distribution of costs 26 accounts can be done in two ways:

• using the “direct costing” method: at the end of the month, entry Dt 90.08 Kt 26 will be generated and the collected costs will be included in management expenses
• not using the direct costing method: at the end of the month, general business expenses will be included in the cost of products produced or services provided, and the posting Dt 20 Kt 26 will be generated

When choosing the “direct costing” method, no additional settings for the distribution of costs 26 accounts are required.
When choosing the second option, the flag in the “direct costing” field is not set, and using the “Set methods for distributing general production and general business expenses” button, the base for distributing costs account 26 is set.

Distribution coefficient 26 count

Info

It turns out that the cost per unit of products of different types within the combination “Division + Product group” is the same. Closing expense accounts Closing expenses of account 44 is carried out by the regulatory operation “Closing account 44 “Distribution costs” (Fig. 15).

Fig. 15 Let's consider the results obtained by the regulatory operation “Closing accounts 20, 23, 25, 26” (Fig. 16). Fig. 16 If you analyze the entire distribution of costs, it will become obvious that the distribution of the same cost accounts is made several times, for example, when distributing general business expenses, the posting Dt 90.08 Kt 26 is first generated for the amount of costs collected during the month. Next, part of the costs of auxiliary production comes to account 26, after which Dt 90.08 Kt 26 is re-distributed to the amount of costs received from account 23.
Which option the accountant chooses must be indicated in the accounting policy. Example A construction company has a fleet of vehicles on its balance sheet, the vehicles of which are used to deliver building materials to the company’s facilities and to provide services to third parties.

The company's accountant provided in its accounting policy that the expenses accumulated on account 26 are distributed in proportion to the amount of direct costs for maintaining the main and auxiliary production. The company's costs associated with providing construction and installation services to clients amounted to RUB 1,800,000.

The construction company's expenses for the vehicle fleet amounted to 200,000 rubles. 2,000,000 rub. (1,800,000 + 200,000) is the total amount of expenses. The amount of general business expenses is equivalent to 500,000 rubles.

The calculation of the distribution coefficient will look like this: 500,000 / 2,000,000 = 0.25.

Account 26 “General expenses” is intended to summarize information on expenses for management needs not directly related to the production process. In particular, the following expenses are reflected in this account: administrative and management; maintenance of general business personnel; depreciation charges and expenses for repairs of fixed assets for management and general economic purposes; rent for general business premises; costs of training the organization's personnel; security costs; expenses for payment of information, auditing, consulting, etc. services; other administrative expenses similar in purpose.

Such expenses are associated with sales of products (works, services) indirectly, therefore they qualify as indirect costs. Depending on the procedure established by the accounting policy of the organization, they can be written off to the accounts where the cost of products (works, services) is formed, or directly to the sales account, which is reflected accordingly by entries in the credit of account 26 "General expenses" and the debit of accounts: 20 " Main production", 23 "Auxiliary production", 29 "Service production and farms"; 90 "Sales".

The debit of account 26 “General business expenses” reflects the following amounts: -

accrued depreciation of fixed assets for general economic purposes - in correspondence with account 02 “Depreciation of fixed assets”; -

depreciation of intangible assets - in correspondence with account 04 “Intangible assets” or 05 “Depreciation of intangible assets” (depending on the applied method of calculating depreciation on intangible assets); -

material costs - in correspondence with account 10 “Materials” (for the cost of material assets), account 16 “Deviation in the cost of material assets” (for the amount of deviations in the cost of materials when their actual cost exceeds the book price); -

value added tax on acquired assets used in the production of products (performance of work, provision of services), the sale of which is exempt from VAT - in correspondence with account 19 “Value added tax on acquired assets”; -

the cost of semi-finished products transferred for further processing - in correspondence with account 21 “Semi-finished products of own production”; -

written-off products, works, services of auxiliary productions used for general economic needs - in correspondence with account 23 “Auxiliary productions”; -

written-off products, works, services of service industries used for general economic needs - in correspondence with account 29 “Service production and facilities”; -

parts of finished products intended for use in the organization itself - in correspondence with account 43 “Finished products”; -

work performed and services consumed for general business purposes accepted from third-party organizations - in correspondence with account 60 “Settlements with suppliers and contractors” or account 76 “Settlements with various debtors and creditors”; -

accrued taxes and fees, the source of which, in accordance with the law, is the cost of products (works, services) - in correspondence with account 68 “Calculations for taxes and fees”; -

accrued wages and other payments to general business personnel provided for in labor contracts and collective agreements with employees - in correspondence with account 70 “Settlements with personnel for wages”, subaccount 01 “Accrued wages”; -

accrued unified social tax and other deductions from the amount of wages of general business personnel - in correspondence with account 69 “Calculations for social insurance and security”; -

travel expenses and other expenses made through accountable persons - in correspondence with account 71 “Settlements with accountable persons”; -

expenses incurred by the organization to ensure working conditions for general business employees - in correspondence with account 73 “Settlements with personnel for other operations”; -

shortages and damage to valuables within the limits of natural loss - in correspondence with account 94 “Shortages and losses from damage to valuables”; -

formed reserves for expenses in the manner prescribed by the organization’s accounting policy - in correspondence with account 96 “Reserves for future expenses”;

W.W.W...I.n.e.t.L.i.b. Ru. - -

written-off expenses previously recognized by the organization as deferred expenses falling within the reporting period - in correspondence with account 97 “Deferred expenses”.

In the credit of account 26 “General business expenses” the following amounts are reflected: -

write-off of a part of general production expenses for the cost of main production - in correspondence with account 20 “Main production”; -

writing off part of the overhead costs for the cost of auxiliary production - in correspondence with account 23 “Auxiliary production”; -

write-off of a part of general production expenses for the cost of service production - in correspondence with account 29 "Service production and farms".

Organizations whose activities are not related to the production process (commission agents, agents, brokers, dealers, etc., except for organizations engaged in trading activities), use account 26 “General business expenses” to summarize information on the costs of conducting this activity.

These organizations write off the amounts accumulated on account 26 “General business expenses” to the debit of account 90 “Sales”.

Analytical accounting for account 26 “General business expenses” is carried out for each item of the relevant estimates, place of origin of costs, etc.

Table 3.5.

Account 26 "General business expenses" corresponds with accounts On debit On credit 02 "Depreciation of fixed assets" 08 "Investments in non-current assets" 04 "Intangible assets" 10 "Materials" 05 "Depreciation of intangible assets" 20 "Main production" 10 "Materials" 23 "Auxiliary production" 16 "Deviation in the cost of material assets" 28 "Defects in production" 19 "Value added tax on acquired assets" 29 "Service production and farms" 21 "Semi-finished products of own production" 7 6 "Settlements with different debtors and creditors" 23 "Auxiliary production" 7 9 "Intra-business settlements" 29 "Service production and farms" 86 "Targeted financing" 43 "Finished products" 90 "Sales" 60 "Settlements with suppliers and contractors" 97 "Deferred expenses" 68 " Calculations for taxes and fees" 99 "Profits and losses" 69 "Calculations for social insurance and security" 7 0 "Settlements with personnel for wages" 71 "Settlements with accountable persons" 7 6 "Settlements with various debtors and creditors" 94 " Shortages and losses from damage to valuables" 96 "Reserves for future expenses" 97 "Future expenses" Example

The organization installed a security alarm at the cash desk, connected to the private security console. In accordance with the contract, the contractor installed wiring with sensors and output to the security organization's console; the cost of contract work amounted to 23,600 rubles, including VAT - 3,600 rubles. Payment for monthly maintenance services according to the contract will be 1180 rubles, including VAT 180 rubles. The contract with private security was concluded for 1 year (12 months).

In accordance with the adopted accounting policy of the enterprise, the costs of installing an alarm system should be deferred expenses with an equal write-off to the organization's expenses during the term of the contract with the security service.

In accordance with the letter of the Central Bank of the Russian Federation No. 18 dated October 4, 1993 on the approval of the “Procedure for conducting cash transactions in the Russian Federation”, the cash registers of all enterprises, organizations, institutions, regardless of the permitted balance for storing funds and placing material assets in them, are classified as objects and premises group "A", equipped with the highest category of fortification. The same regulatory document establishes the procedure and methods for equipping objects of various forms of ownership with mechanical protection and security alarms in order to counter criminal attacks on them.

The organization's accountant must reflect the above transactions with the following accounting entries.

Debit 97 Credit 60, 76 -

20,000 rub. - work on installing a security alarm system was completed and handed over;

Debit 19 Credit 60, 76 -

3600 rub. - reflects the amount of VAT on work performed;

Debit 60, 76 Credit 51 -

RUB 23,600 - payment was made to the contractor for the work performed;

Debit 26 Credit 97 -

RUB 1,666.67 (RUB 20,000: 12 months) - monthly write-off of deferred expenses for general business expenses of the organization;

Debit 68 Credit 19 -

300 rub. - the amount of VAT on the amount of expenses written off in the reporting period is accepted for deduction;

Debit 26 Credit 60 -

1,000 rub. - the monthly fee for security alarm services is included in general business expenses;

Debit 19 Credit 60 -

180 rub. - VAT allocated for security alarm services;

Debit 60 Credit 51 -

1180 rub. - payment for security alarm organization services is transferred;

Debit 68 Credit 19 -

180 rub. - the amount of VAT on the cost of consumed security alarm services has been accepted for deduction.