1. For the purposes of this chapter, work in progress (hereinafter referred to as WIP) means products (works, services) of partial readiness, that is, those that have not passed all the processing (manufacturing) operations provided for by the technological process. WIP includes works and services completed but not accepted by the customer. WIP also includes the remains of unfulfilled production orders and the remains of semi-finished products of own production. Materials and semi-finished products in production are classified as WIP, provided that they have already been processed.
The estimate of WIP balances at the end of the current month is made by the taxpayer on the basis of data from primary accounting documents on the movement and balances (in quantitative terms) of raw materials and materials, finished products by shops (manufacturing and other production units of the taxpayer) and data tax accounting on the amount of direct expenses incurred in the current month.
(see text in previous edition)
The taxpayer independently determines the procedure for distributing direct costs for work in progress and for products manufactured in the current month (work performed, services rendered), taking into account the compliance of the costs incurred for manufactured products (work performed, services rendered).
(see text in previous edition)
The specified procedure for the distribution of direct costs (formation of the cost of WIP) is established by the taxpayer in accounting policy for tax purposes and shall be applicable for at least two tax periods.
(see text in previous edition)
If it is impossible to attribute direct costs to a specific production process for the manufacture of this type of product (work, service), the taxpayer in his accounting policy for tax purposes independently determines the mechanism for distributing these costs using economically justified indicators.
(see text in previous edition)
The amount of work in progress at the end of the current month is included in the direct costs of the next month. At the end of the tax period, the amount of the balance of work in progress at the end of the tax period is included in the direct expenses of the next tax period in the manner and under the conditions provided for by this Article.
(see text in previous edition)
2. Assessment of the balance of finished products in the warehouse at the end of the current month is made by the taxpayer on the basis of data from primary accounting documents on the movement and balance of finished products in the warehouse (in quantitative terms) and the amount of direct expenses incurred in the current month, reduced by the amount of direct expenses, related to the residuals of WIP. The estimate of the balance of finished products in the warehouse is determined by the taxpayer as the difference between the amount of direct costs attributable to the balance of finished products at the beginning of the current month, increased by the amount of direct costs attributable to the release of products in the current month (minus the amount of direct costs attributable to the balance of WIP) , and the amount of direct costs attributable to the products shipped in the current month.
Finished products- these are products and semi-finished products, fully finished processing, in accordance with applicable standards or specifications accepted to the warehouse of the organization or the customer (buyer).
The purpose of accounting for finished products is the timely and complete reflection on the accounting accounts of information on the release and shipment of finished products in the organization.
The main tasks of accounting for finished products are:
Correct and timely documenting operations for the release, movement and release of finished products;
Control over the safety of finished products in storage areas.
To summarize information on the availability and movement of finished products, account 43 "Finished products" is intended.
This account is used by organizations engaged in production activities.
Finished products 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 using it;
direct cost items.
If the organization decides to take into account finished products at actual cost, then in this case its accounting will be carried out only using account 43 "Finished products".
The receipt of finished products at the warehouse in this case is reflected in the following posting:
If the first method is used, then when transferring finished products to the warehouse, reflected at accounting prices (planned cost), an entry is made:
The transfer of finished products to the warehouse is documented by the requirement-invoice (form N M-11 "Requirement-invoice") (approved by the Decree of the State Statistics Committee of Russia of October 30, 1997 N 71a).
Upon receipt of finished products at the warehouse, material accounting cards are opened in the form N M-17 "Material Accounting Card" (approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a), which are issued against receipt to a materially responsible person.
The operation for the sale of finished products is drawn up by a consignment note ( type form TORG-12).
Finished products are reflected in balance sheet according to the actual or standard (planned) production cost (clause 59 of the Regulation on accounting and financial reporting in Russian Federation, approved Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n).
In the balance sheet, the value of the balance of finished products not sold and not shipped to customers on reporting date, indicated on page 1210 "Stocks".
Organizations independently determine the detail of this indicator.
For example, the balance sheet may separately provide information on the cost of materials, finished products and goods, costs in work in progress, if such information is recognized by the organization as material.
If in the current accounting finished products are reflected at the actual production cost, then in the balance sheet it is reflected at the actual production cost (debit balance of the account).
When accounting for the release of finished products at the standard (planned) production cost using an account in the balance sheet, they show the standard (planned) production cost of the finished product.
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Finished products: details for the accountant
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 it 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, ... Sales operations budget institution finished products will be reflected as follows: The content of the operation ...
Type of finished products (works, services) all costs directly related to the production of finished products ... for the cost of manufacturing a unit of finished products (performance of work, provision of services ... cost by distribution between types of finished products (works, services) in proportion to: . .. Accounting for operations on the formation of the cost of finished products (works performed, services provided ... 48,430) * * * The cost of finished products (works, services) is formed by state institutions ...
Provided by the founding document, sells finished products to customers. The income from this comes ... provided for by the founding document, sells finished products to buyers. Income from this comes ... reflection of income from the sale of finished products, the article of the analytical group of the subspecies ... of services (works) is applied ”KOSGU. The disposal of finished products when they are sold to customers is documented ... the state institution sold third party organization finished products (wood products) for...
Finished products returned by the buyer were registered* 43 90 The cost of products was reduced... when reflecting profit from sales of finished products in the situation considered earlier. ... there will be no profit. Guarantees of the manufacturer 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 ...
Sales, account 105 37 “Finished products - other movable property institutions "(p ... - the principal, transactions related to the sale of finished products under a commission agreement are reflected in ... services" (clauses 39, 150); write-off of finished products at the planned cost price when it ... from the sale of goods production (finished products) excluding VAT is recognized as income... Amount, RUB Finished products accepted for accounting 2,105 37,340 2 ...
We recognize revenue and cost of finished goods RAS as of 01/01/2019 ... customers - 313,366 Dt Inventory (finished goods RAS) as of 12/31/2019 ... and the cost of IFRS for the balance of finished goods RAS as of 12/31/2019 ... - Cost 650,714 Kt Inventories (finished products RAS) as of December 31, 2019 ... with work in progress and finished products for which there is no customer. Other than ... production (that is, the use of goods, finished goods, work in progress for the purposes of the relevant ...
000 "Cost of finished products, works, services", 0 105 27 000 "Finished products - especially ... 105 27 440 "Decrease in the cost of finished products - especially valuable movable property", ... 105 37 440 "Decrease 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 margin on ...
General production costs should be included in the cost of finished products in proportion to the ratio calculated as the ratio of ... capacity utilization: fixed general production costs will be written off to the cost of finished products ... The enterprise generates an incomplete production cost of finished products. The cost of production includes variables ... to remain in work in progress, unsold finished products, the cost of which does not reduce tax ...
Accounting and costing of finished products in certain industries. ... accounting and calculation of the cost of finished products in certain industries. ... solely for the sake of simplicity and clarity, the finished products of the second (final) processing stage are evaluated ... the content of homogeneous concentrates, which are finished products, prices are set at which ... the released concentrate under the account "Finished products" is recorded on specialized cards.. .
Employees of the main divisions that directly produce finished products. On the basis that ... in the value of the balance of work in progress, finished goods and shipped goods. So... Raw materials, as well as finished products are part of the inventories... and packaging was produced in the finished product warehouse immediately before shipment of the products... natural gas, electricity) in the production of finished products. However, these arguments of the inspectors do not ...
Employees of the main divisions that directly produce finished products. On the basis that ... in the value of the balance of work in progress, finished goods and shipped goods. So... Raw materials, as well as finished products are part of inventories... and packaging was produced in the warehouse of finished products immediately before shipment of products... electricity, gas, steam) at the cost of finished products, then perhaps judgment was...
Depreciation deductions related to the sale of finished products, carried out in the reporting (tax) ... direct costs attributable to the balance of finished products. The following was also noted. ... different quantities of finished products can be produced with different breakdowns by ... the quality of the components in the composition of the finished product (glass bottle) does not include ... used by society technological process production of finished products by heap leaching is impossible...
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 to ... the cost of finished products is determined at the end of the month. At the same time, the actual cost of finished products in ... 37,000 * If finished products are sold for a fee. ** If finished products are used for needs ... the institution organizes accounting for food, finished products and food fees. ...
Accounting for inventories and formation of the cost of finished products are regulated by the Regulation on accounting... stock groups: materials for production; finished products; others. Explanation of the article "Stocks" of the managerial ...: - materials for production 257,500 - finished products 331,625 - other 190,000 ... production and finished products come into accounting. For consolidated management reporting, stocks ... materials 184,571 209,130 - finished products 21,445 21,445 Thus ...
With the transfer of materials and the return of finished products to the customer? The definition of "tolling materials" ... with the transfer of materials and the return of finished products to the customer? Legal regulation Follows... commitments; name and specifications finished products. The parties must provide where ... materials; name and quantity of finished products; name and number of residues ... .). As a result of processing, finished products and recyclable waste are obtained, which ...
Finished products can be accounted for in different ways: at actual or at 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 considered before choosing this or that technique and fixing it in the accounting policy - read this article. The entire sequence of actions and all the drawings are made in the Taxi interface. The above recommendations can also be applied by users of "1C: Accounting 8" (rev. 2.0).
Clause 2 of the Accounting Regulation "Accounting for inventories" PBU 5/01, approved. Order of the Ministry of Finance of Russia dated 09.06.2001 No. 44n (hereinafter referred to as PBU 5/01) determines that the finished product (GP) is integral part inventories of the enterprise (IPZ).
In addition to PBU 5/01, the procedure for accounting for inventories is regulated by the following regulatory legal acts:
These normative legal acts provide for various accounting methods for finished products. The main feature of GP accounting is related to the time gap between the moment it arrives at the warehouse and the moment the actual cost of products manufactured during the month is determined.
On the one hand, finished products should be accounted for at the actual costs associated with their manufacture (clause 7 PBU 5/01, clauses 16, 203 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 normative method of accounting for finished products. The normative method provides for the use of discount 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 Guidelines, the actual production cost, standard cost, contract prices and other types of prices can be used as accounting prices for finished products. The choice of specific options for accounting prices for homogeneous groups of finished products belongs to the organization and should be fixed in its accounting policy.
If the organization takes into account finished products at actual cost, then at the end of the month there are no differences 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 revealed.
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 of accounting for finished products are supported in 1C: Accounting 8.
In order for production operations to be available to the user, he needs to make sure that the corresponding functionality of the program is enabled. The functionality is configured using the hyperlink of the same name from the section The main thing. Bookmark Production you need to set the flag of the same name.
To set accounting parameters that are common to all infobase organizations, follow the hyperlink Accounting Options(chapter The main thing).
Inventory accounting parameters, including finished products, are configured on the tab Stocks.
Analytical accounting of stocks on accounting accounts in the program is always carried out according to stock items (names of goods, materials, products). In addition, analytical accounting of stocks by batches and warehouses (by quantity or by quantity and amount) can be additionally set.
Please note that for the purposes of accounting and tax accounting, the inventory settings are the same.
If in accounting policy at least one of the organizations is given such a method of estimating the cost of inventories as FIFO, then the flag Inventory accounting is to be set in position By batches (receipt documents).
Bookmark Production filling in the details Planned price type will allow you to automatically fill in the planned (normative) cost of the item in production accounting documents ( Production report per shift 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 item type, you must use the document Setting item prices(chapter Stock).
Information about the accounting policy settings for each organization is stored in the register Accounting policy, accessed via the hyperlink of the same name from the section The main thing.
Bookmark Stocks settings accounting policy the method of valuation of inventories (IPZ) upon disposal is selected: at average cost or FIFO. 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 ( the federal law dated April 20, 2014 No. 81-FZ).
Props value will not affect the value of the finished product being disposed of if the entity uses the unit cost method. When accounting for inventories at unit cost, the rule must be observed: the name of each batch of manufactured products must be unique.
Bookmark Expenses describes the procedure for accounting for expenses for ordinary species activities (other than selling expenses).
If one of the activities of the organization is the production of products, then on the tab Expenses the appropriate flag must be set.
In progress scheduled operation the credit of account 20 "Main production" reflects the amount of the actual cost of manufactured products, work performed, services.
The cost of manufactured products is calculated taking into account planned prices in the following order:
The actual cost of manufactured products does not include the amounts indicated in the documents WIP inventory.
Button indirect costs on the bookmark Expenses allows you to go to the indirect costs accounting settings form (we remind you that indirect costs are recorded on accounts 25 “General production expenses” and 26 “General expenses”).
Account 26 costs can be accounted for in one of two ways:
Costs from account 25 "General production costs" are distributed among the 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 Expenses there is a transition to the form of additional installations used in calculating the cost of finished products (Fig. 1). These settings include:
Thus, using a combination of parameter settings accounting policy, by means of the program it is possible to organize the accounting of finished products:
In turn, accounting for finished products at the planned (normative) production cost (full or reduced) can be kept with or without the use of account 40.
For the purposes of tax accounting, the list of direct costs of production is indicated in the list Methods for determining the direct costs of production in NU, accessed in the settings accounting policy by the hyperlink of the same name on the bookmark income tax.
The actual production cost as the accounting price of products is used, as a rule, for single and small-scale production, as well as for the production of mass products of a small range (paragraph 205 of the Methodological Instructions).
At the same time, the cost of the same product, but released at different times, may vary. In this case, upon sale and other disposal, finished products must be written off by one of the following methods (clause 16 of PBU 5/01):
The organization must fix the specific write-off method in the accounting policy.
Organization "TF Mega" produces souvenir glasses, uses common system taxation (OSNO). Finished products are accounted for at actual cost, and inventories are valued at average cost upon disposal. At the beginning of 2015, there are no leftovers of finished products in stock. 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 the actual cost of 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 was sold in the amount of 80 pcs. The same batch of finished products was sold in February 2015.
If the organization takes into account 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 Expenses required with button Additionally open the advanced settings form and make sure that the flag is disabled (see Figure 1).
Bookmark Stocks in settings accounting policy props Method for estimating inventories (IPZ) must be set to By average cost.
After the document Production report per shift The program will generate the following invoice correspondence:
Debit 43 Credit 20 - in 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 posting the document Sales of goods and services, a group will be formed accounting entries:
Debit 90.02.1 Credit 43 - for the amount of written off actual cost sold products(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 pieces x 30 rubles + 100 pieces x 60 rubles) / 120 pieces) x 80 pieces. = 4,400 rubles.
Debit 62 Credit 90.01.1 - for the amount of products sold (both in 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 (both in January and February, the amount is the same and amounts to 1,220.34 rubles (8,000 rubles x 18/118).
An analysis of account 43 shows us the balances of finished products at the beginning and end of February, as well as the volume of manufactured and sold products in quantitative and sum terms (Fig. 2).
Please note that when applying the method for assessing the MPZ P about the average cost during the reporting period, the amount of write-off of finished products is calculated according to the moving average cost. When performing a scheduled operation Closing accounts 20, 23, 25, 26 corrective entries are formed for the difference between the moving average and the weighted average cost. Therefore, if during the month additional releases batches of glasses, the cost of writing off finished products will be adjusted at the end of the month.
If accounting for finished products is kept at standard cost or at contractual prices (without using account 40), then paragraph 206 of the Methodological Instructions prescribes that such accounting be kept as follows:
In general, this accounting procedure is observed in 1C: Accounting 8, with the exception that the program’s chart of accounts does not provide for a separate sub-account to account 43 to account for deviations, and deviations are written off not simultaneously with the disposal of finished products, but only at the end of the month.
This approach is driven by the following considerations:
To calculate the deviations between the actual and planned cost of finished products in 1C: Accounting 8, the information register is used Product cost calculation. When performing a scheduled operation Closing accounts 20, 23, 25, 26 the following register movements are formed:
Deviations between the actual and planned cost for each item of product are reflected in Reference-calculation of the cost of manufactured products and rendered production services(Fig. 3).
To analyze in detail the cost of a unit of output allows Help-calculation calculation of the cost of production(Fig. 4).
After a routine operation Closing accounts 20, 23, 25, 26 the following accounting entries are generated:
Debit 43 Credit 20.01 - for the amount of the deviation (positive or negative in case of savings) 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 manufactured products quite simply using Help-calculation of 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 sum of deviations calculated in terms of retired products, which can be released not only in the current, but also in previous reporting months?
According to the Instructions for the application of the Chart of Accounts, when writing off finished products from account 43, the amount of deviations of the actual production cost from the cost at prices accepted in analytical accounting related to these products is determined by the percentage calculated based on 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 related to sold products described in the Instructions.
The organization "New Interior" produces wooden toys and other wood products, uses OSNO. Finished products are accounted for at the planned (normative) 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 pcs.
Deviations attributable to the balance of finished products at the beginning of February amount to 448 rubles.
In February 2015, 400 pieces 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 figures in the example have been rounded to the nearest ruble for ease of reading.
Calculate economic indicators, using the discount price of 70 rubles, according to the conditions of the example:
Following the Instructions for the application of 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% \u003d 1,412 rubles.
Now let's see what postings for writing off deviations the program makes.
Let's do the settings first accounting policy, which are similar to the settings for Example 1.
After the document Production report for the shift, the following wiring will be generated:
Debit 43 Credit 20 - for the amount of products received at the warehouse at discount prices, i.e. 28,000 rubles.
Since at the time of the document Sale of goods and services deviations cannot yet be determined, then the products are written off based on the method of assessing the inventory, set in the settings accounting policy(in our case - at an average cost). Then, when performing a routine operation Closing accounts 20, 23, 25, 26 the program "brings" the cost of the written-off finished goods 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 up to 36,412 rubles. If we subtract from this amount the planned cost of goods sold (35,000 rubles), then we get a difference of 1,412 rubles, which corresponds to the amount of deviations calculated in accordance with the Instructions for using the Chart of Accounts.
Thus, despite the absence in "1C: Accounting 8" of a separate sub-account to account 43 to account for deviations, the proposed procedure ensures the implementation key points accounting for finished products:
In our opinion, if an organization keeps records of finished products in "1C: Accounting 8" using the standard method without using account 40, then it should fix the methodology implemented in the program in the accounting policy.
Once again, we emphasize that this methodology guarantees compliance with the requirements of PBU 5/01.
When accounting for finished products at the 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 on a monthly basis to account 90 "Sales" and has no balance at the reporting date. Instructions for the use of the Chart of Accounts allow the organization to use account 40 if necessary.
In "1C: Accounting 8" you can use the option of accounting for the cost of manufacturing finished products using account 40. To do this, in the settings accounting policy on the bookmark Expenses required with button Additionally Take into account deviations from the planned cost(deviations of the actual cost from the planned cost are taken into account on account 40).
However, it must be borne in mind that the normative 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 produced.
The essence of this restriction follows from the totality of normative legal documents regulating the accounting of finished products.
Thus, the Instruction for the Application of the Chart of Accounts establishes the following procedure for accounting for finished products using account 40: the deviations that have arisen are fully written off to the expenses of 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, unsold finished products remain in the warehouse, then it will be reflected in the balance sheet at the standard cost.
Clause 59 of the Regulation on accounting and reporting allows the reflection of finished products in the balance sheet, both at actual and at standard (planned) production costs. However, making financial statements, the organization should be guided by the Regulations only if otherwise is not established by other accounting regulations (standards) (clause 32 of the Regulations). And paragraph 5 of PBU 5/01 provides for the accounting of finished products only at actual cost.
As for the Guidelines, paragraph 203 allows the assessment of the balance of finished products at the end (beginning) of the reporting period at the standard cost, however, such an assessment is used only in analytical and synthetic accounting, but not in the organization.
LLC "Andromeda" manufactures products (sports equipment), applies OSNO, uses the standard cost accounting method using account 40. At the beginning of 2015, there are no stocks of finished products in stock. In January 2015, 5 pieces were released. products at a standard (planned) cost of 32,000 rubles. The amount of actual costs amounted to 150,575 rubles. Released products in full (5 pieces) were sold in January. The figures in the example have been rounded to the nearest ruble for ease of reading.
In settings accounting policy on the bookmark Expenses required with button Additionally open the advanced settings form and set the flag Take into account deviations from the planned cost.
After the document Production report per shift the following invoices 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 rubles).
When conducting the document R Realization of goods and services products are written off by posting:
Debit 90.02.1 Credit 43 - for the amount of the standard (planned) cost of goods 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 writing off products by postings:
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 206 of the Guidelines and paragraph 5 of PBU 5/01.
In our opinion, an organization can fix 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 assume that there are no leftovers of finished products in stock 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 section "Accounting and tax accounting" in IS 1C: ITS.
The Tax Inspectorate asks to provide estimates for the assessment of the balance of finished products, work in progress and the distribution of direct costs. What documents you need to provide for this requirement - read the article.
Question: The tax authorities, upon request, are asked to provide estimates of the balance of finished products, work in progress, distribution of direct costs. We do not have such a document in our organization, please tell me what can be provided for this requirement.
Answer: The organization, according to the law, must calculate the estimate of the balances of the SOE, WIP and carry out the distribution of direct costs. These calculations can be reflected in tax registers. Therefore, the organization must provide this information.
Rationale
Expenses
Sales proceeds can be reduced by costs associated with production and sales (). These expenses include:
The list of expenses for which sales proceeds can be reduced is specified in paragraph 1 of Article 253 of the Tax Code of the Russian Federation.
Who Should Evaluate WIP
The cost of work in progress is calculated only by organizations involved in the production of products or the performance of work. Organizations providing services have the right to attribute all expenses of the current month to a decrease in sales proceeds. However, such a condition must be prescribed in the accounting policy.
In addition, the value of work in progress in tax accounting should be determined only by organizations that determine income and expenses on an accrual basis. Organizations using the cash method of calculating income tax do not calculate the cost of work in progress.
This conclusion can be drawn from the provisions of paragraphs and Article 318 of the Tax Code of the Russian Federation.
Calculate the cost of work in progress on a monthly basis for each type of product (work, service) produced (). To do this, you need to distribute direct costs between the balances of work in progress and finished products (works, services) (paragraph 2, paragraph 2, article 318, paragraph 3, paragraph 1, article 319 of the Tax Code of the Russian Federation).
The composition of direct costs taken into account when assessing work in progress, the organization has the right to determine independently. For example, you can value work in progress only on material costs. The procedure for distributing direct costs should be fixed in the accounting policy for tax purposes and apply at least two tax periods (paragraph and clause 1 of article 319 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated February 7, 2011 No. 03-03-06 / 1 / 79, dated May 25, 2010 No. 03-03-06/2/101). When allocating direct costs, take into account the specifics of the activity and the features of the technological process (letter of the Federal Tax Service of Russia dated February 24, 2011 No. KE-4-3 / 2952). If you classify direct manufacturing costs as indirect business case, the court may make a decision not in favor of the organization (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation of June 22, 2012 No. VAS-7511 / 12, the decisions of the FAS of the Moscow District of January 29, 2014 No. F05-17092 / 2013, Zapadno- of the Siberian District of April 23, 2012 No. A27-7287 / 2011 (upheld)).
To estimate the cost of work in progress, use the following algorithm.
First, determine if there were any direct expenses at the beginning of the current month. That is, were there any balances of work in progress at the end of the previous month.
Secondly, determine the presence of residual work in progress at the end of the current month. This needs to be done based on data. primary documents on the movement and on the remains of finished products, raw materials, materials by workshops (divisions). For these purposes, you can use the forms of documents specified in the resolution of Rosstat of August 9, 1999 No. 66, the resolutions of the Goskomstat of Russia of December 25, 1998 No. 132 and of October 30, 1997 No. 71a, or forms developed by the organization independently, taking into account requirements of the Law of December 6, 2011 No. 402-FZ.
Thirdly, for each type of product (work, service), determine the amount of direct costs incurred in the current month (based on tax accounting data). To the result, add the amount of direct costs (the value of work in progress) at the beginning of the month.
Fourth, distribute the amount of direct costs between the products manufactured in the current month (work performed, services rendered) and the balance of work in progress at the end of the current month. The order of such distribution must be independently established in the accounting policy. At the same time, it is necessary to observe the principle of correspondence between the costs incurred by the manufactured products (work performed, services rendered). That is, the order of distribution should be economically justified. For example, organizations engaged in the production of products can allocate costs in proportion to the cost of materials attributable to finished products and work-in-progress. The established procedure must be applied for at least two years.
Direct costs relating to work in progress will be the cost of work in progress.
This procedure for calculating the cost of work in progress is provided for in Article 319 of the Tax Code of the Russian Federation.
The resulting cost of work in progress is carried forward to the next month as direct costs at the beginning of the month. The value of work in progress at the end of the tax period is carried over to the next year. Such rules are given in paragraph 6 of paragraph 1 of Article 319 of the Tax Code of the Russian Federation.
Grounds for the formation of registers
For determining tax base Income tax needs tax information. Build them based on:
- primary accounting documents (including accounting statements);
- analytical registers of tax accounting;
- calculation of the tax base.
There are no obligatory forms (forms) of tax accounting registers in the legislation. The organization decides for itself which registers to use in its activities ().
If there are no differences between accounting and tax accounting, it is not necessary to maintain tax accounting registers. tax code The Russian Federation allows you to generate tax accounting data based on accounting registers (paragraph 3 of article 313 of the Tax Code of the Russian Federation). This situation is explained by a number of reasons. Firstly, information for tax accounting is taken from the same primary documents that are used to record transactions in accounting. Secondly, due to the coincidence of many methods and methods of assessment in tax and accounting, it is not advisable to compile separate tax registers. Accounting data can be used to calculate the tax base.
Thus, if there are no differences between accounting and tax accounting, do not keep tax registers. And in the accounting policy for taxation purposes, indicate the sources from which data are taken to calculate the tax base (list of accounting registers).
Required details
The tax accounting registers developed by the organization must contain a number of required details:
- name of the register;
- period (date) of compilation;
- measurement of transactions in kind (if possible) and in monetary terms;
- Name business transactions;
- signature (decoding of the signature) of the employee responsible for compiling the indicated registers.
The absence of tax registers is recognized as a gross violation of the rules for accounting for income and expenses. Responsibility for it is provided for by the Tax Code of the Russian Federation.
If such a violation was committed during one tax period, the inspection has the right to fine the organization in the amount of 10,000 rubles. If a violation is found in different tax periods, the amount of the fine will increase to 30,000 rubles.
A violation that led to an underestimation of the tax base will entail a fine in the amount of 20 percent of the amount of each unpaid tax, but not less than 40,000 rubles.
In addition, for failure to submit tax registers at the request of the tax inspectorate, the court may impose administrative liability on officials of the organization (for example, its head) in the form of a fine in the amount of 300 to 500 rubles. (, Part 1, Article 15.6 of the Code of Administrative Offenses of the Russian Federation). Tax Liability for a similar violation established by the Tax Code of the Russian Federation. However, paragraph 1 of Article 126 of the Tax Code of the Russian Federation provides for a fine for each non-submitted document. Since the organization determines the number and form of tax accounting registers on its own (), it is impossible to determine in advance how many registers should be submitted to the inspection. Therefore, the amount of the fine in this situation cannot be determined. Some arbitration courts confirm this conclusion (see, for example, the decision of the Federal Antimonopoly Service of the North-Western District of February 2, 2004 No. A13-6442 / 03-21).
If the organization is not able to submit the required documents within 10 working days from the date of receipt of the request, the tax office must be notified in writing about this. In the notice, please indicate the reasons and the deadline by which the documents can be submitted. Based on this notification, the inspectorate may (but is not obliged to) extend the deadline for submission of documents. The decision to extend (refuse to extend) the terms of the inspection must be made within two working days after receiving a notification from the organization. Such rules are provided for in paragraph 3 of Article 93 and paragraph 6 of Article 6.1 of the Tax Code of the Russian Federation.
Keeping registers
Fill in the tax registers in chronological order. Tax registers can be maintained in the form of forms: independently developed tables, statements, journals. Do it on paper (machine) media or in in electronic format.
If an error is found in the tax accounting register, only the employee responsible for maintaining the register is entitled to make a correction. Moreover, the correction must be not only certified by the signature of the latter (with the date), but also justified in writing.
This procedure is provided for in the Tax Code of the Russian Federation.
How to make corrections to the tax register, the Tax Code of the Russian Federation does not specify. Therefore, this can be done, for example, by including a corrective entry (if the register is formed in electronic form) or by deleting the wrong amount (if the register is made on paper).
However, full costing has disadvantages. The main ones include: the complexity of costing and its complexity in multi-product production / due to the complex procedure for distributing indirect costs; inaccuracy of calculations due to the impossibility of accurate distribution of indirect costs; incomplete reimbursement of non-production costs in a certain period if balances increase (finished products in stock, etc. Calculation for incomplete costs was theoretically justified in the 20s of the XX century. Its essence lies in the fact that not all costs are included in the calculation. This simplifies the calculation and makes it more efficient.Which costs are included in the calculation, and which are not included, but are related in full to a certain period - a special problem.
Attention
However, full costing has disadvantages. The main ones include: the complexity of costing and its laboriousness in multi-product production / due to the complex procedure for distributing indirect costs; inaccuracy of calculations due to the impossibility of an accurate distribution of indirect costs; incomplete reimbursement of non-production costs in a certain period, if the balance increases (finished products in stock, etc. Calculation for incomplete costs was theoretically justified in the 20s of the XX century.
Finished goods produced Work in progress Change in work in progress balances Gross output Demand for material resources for the manufacture of technological equipment and tools is determined based on the norms for the use of equipment, the program for its release and the consumption rates of materials, taking into account the possible receipt of equipment and standard tools from outside. For products with a long production cycle, the need for materials is calculated for an increase in work in progress. The change in the balance in the planning period is calculated according to the formula In the production plan, the change in the balance of work in progress is shown in comparable prices, which are taken as the wholesale prices of the enterprise (without turnover tax) as of January 1, 1975, which is necessary to determine the volume of gross output, which valued at the quoted prices.
You will need
Instruction 1 Direct costs are written off as they are implemented, that is, in installments, and indirect costs are written off immediately. In the current reporting period, only those expenses that relate to goods or services already sold should be taken into account. The balances fall on work in progress, shipped products and warehouse balances.
Completed but not accepted services and works, the remains of semi-finished products and unfulfilled orders are classified as work in progress. Evaluation of work in progress must be carried out at the end of each month. For evaluation, the accountant uses data from primary documents on the balances and movement of materials and raw materials, data on finished products for each workshop, as well as data on direct costs for the current month.
Gross output - all products produced for a certain period. The composition of the VP includes marketable products, including the cost of the customer's material, the change (plus or minus) of the remains of work in progress and the remains of semi-finished products, tools, fixtures, etc. of their production. V. p. is calculated in monetary terms at comparable prices (excluding taxes).
Accounting provides everything necessary information for calculating V. p. Evaluating the work of an enterprise by the size of V. p. has a number of shortcomings. The value of V. p. is influenced by the remains of work in progress and the value of the objects of labor consumed in production.
An unjustified increase in the balance of work in progress, a decrease in product quality and a change in its assortment can create the appearance of a successful operation of the enterprise. Currently, the indicator of the volume of products sold is used.
At all chemical enterprises, the value of changes in the balance of work in progress is not included in gross output, since the difference between the final and initial balances of work in progress is usually small. Marketable output includes the same terms as gross output, with the exception of the cost of processed raw materials of the customer, changes in the balance of work in progress (where it is included in gross output), semi-finished products and tools of own production and internal turnover (included in gross output) . The change in the balance of work in progress is included in gross output only for mechanical engineering, the production of metal structures and repair plants. Gross output QB is all products of the enterprise, regardless of the degree of its readiness.
However, it requires accurate, thorough, reliable inventory and accounting, identification of rejected parts and semi-finished products. The results of calculations for any variant of undocumented transfer are documented in acts or statements of delivery of semi-finished products according to a pre-established nomenclature according to the specification, which indicates the number of good and rejected parts, changes in the balance of work in progress. Acts or statements are verified and signed by representatives of the supplying workshops and consumer workshops. If assembly shops send parts along routes not provided for by the technology, such a batch is drawn up as a separate statement and included in the output of the Supplier shop.
Important
This indicates that the analyzed enterprise adopted an insufficiently intense plan for the production of products, lower than the existing production capabilities by 108.8 thousand rubles. (400.8-292), or by 1.8% (108.8 6108 × 100). In addition, there is a deviation (by 1.0%) between the value of marketable output at prices adopted in the plan and gross output at stable (constant) prices. This indicates a change in the wholesale prices adopted in the plan, compared with the wholesale prices as of January 1, 1982, and also that the balances of work in progress at the end of the reporting period are growing at the analyzed enterprise.
Product output is largely determined by production factors (the degree of use of fixed assets (means of labor), objects of labor and labor resources). Non-productive factors (related to the supply and marketing) affect the volume of production indirectly, through production factors. The use of production resources is affected by the organizational and technical level of production through intensive and extensive factors that determine elementary analytical indicators of resource consumption.
For example, such an elementary indicator of the use of labor resources is the average rate of output. It is determined by the technical and energy equipment of labor, the qualifications of the worker, the level of specialization, cooperation, and the organization of production and labor. Thus, it is possible to determine an infinite number of factors influencing this indicator.
