Errors when closing a month in 1C: what to do if the 20th, 23rd, 25th or 26th account is not closed?

To account for production costs, account 20 “Main production” is used. As a rule, an account in 1C 8.3 Accounting 3.0 is closed automatically. If this does not happen, consider 4 reasons for this situation and how to eliminate them.

Production costs can be direct, that is, those that relate to the production of products, and indirect, which cannot be linked to the production of certain products.

In the debit of account 20, where production costs fall, records are kept of material costs, depreciation of production equipment, labor costs and the accrual of contributions for it.

At the end of each month in the 1C 8.3 Accounting 20 program, the account is closed automatically to accounts 90, 43, 40.

To close the month you need:

• Correctly set up accounting policies for the production of products and the performance of production work and services;
• adjust the payroll of employees who participate in the production of products;
• correct maintenance of production documents - correctly indicate nomenclature groups and divisions;
• take into account the balance of work in progress.

Let's consider the necessary steps to close account 20 in the 1C 8.3 Accounting program.

Accounting for wages of production workers

Often, the amount of wages of production employees hangs on account 20, and this happens due to incorrect settings of accruals.

The first reference book, which is responsible for this, is located in the “Salaries and Personnel” section and is called “Methods of salary accounting.” You can open it from the “Salary Settings” item.

In the window that opens, you need to click on the green checkmark “Reflection in accounting” and select “Wage accounting methods”.

In this directory, all options for attributing wage costs to salaries should be created, taking into account accounting accounts, cost items and item groups. For example, you have employees involved in the production of shoes, those responsible for clothing and administrative personnel. In this case, you should have three options for reflecting expenses:

• Dt 20.01, cost item “Payment”, Nomenclature group “Footwear”;
• Dt 20.01, cost item “Wages”, Nomenclature group “Clothing”;
• Dt 26, cost item “Payment”.

Source:

Accounting Without Worries

Heading:

1c accounting

• Alina Kalendzhan

Sign up 7800

9750 ₽

–20%

Examples of using account 20 in accounting

Let's look at the procedure for using account 20 “Main production”, as well as its closure using examples.

Example 1. Direct closing method

The Trigolki enterprise produces evening dresses. The accounting policy stipulates that product output is accounted for on account 43 “Finished products”, without taking into account account 40 “Product output”. During the month, 20 pieces of products were produced and 10 of them were sold at a price of 5,000.00 rubles. The planned cost was RUB 3,000.00. per piece

The amount of production costs is 70,000.00 rubles. of them:

• Material costs – RUB 55,000.00;
• The amount of depreciation is RUB 1,980.00;
• Remuneration and contributions – RUB 13,020.00.

Postings to account 20 in the form of a table according to the example:

Example 2. Intermediate closing method

The Trigolki enterprise produces evening dresses. The accounting policy stipulates the use of account 40 “Product Output”. During the month, 10 pieces of products were produced and 7 of them were sold at a price of 4,500.00 rubles, VAT in total. The planned cost was RUB 2,700.00. per piece

The amount of production costs is 30,393.41 rubles. of them:

• Material expenses - 15,900.00 rubles;
• The amount of depreciation is RUB 1,473.41;
• Remuneration and contributions – RUB 13,020.00.

Solution to the example with transactions in the form of a table:

Account 20 in accounting

Manufacturing enterprises use account 20 to record production costs, namely the costs of creating new products (services, works). In addition to costs, account 20 also reflects the material value of work in progress:

Determination of production costs

Production costs include direct costs attributable to the production of specific products, services provided or work of the main activity.

The following types of direct costs can be distinguished:

• Expenses for the purchase of raw materials for production and materials for the provision of works and services;
• Remuneration of production workers;
• Depreciation and repair of production fixed assets;
• Losses from marriage;
• Modernization, introduction of new technologies;
• Other costs of the production process.

Important! At the end of the reporting period or where there is no more detailed division (for example, auxiliary production and others), account 20 also displays:

• Expenses of auxiliary and service production;
• Indirect costs for the management and maintenance of main production.

Definition of work in progress (WIP)

Work in progress includes:

• Material assets that are in production or processing, as well as accepted for production, but not yet participating in the production process;
• Unshipped released products to storage warehouses.

To determine the amounts of work in progress, first describe all of the above material assets at the end of the reporting period, and then establish their valuation.

Account 20 Main production

Main properties of account 20 “Main production”:

• Only the valuation is taken into account;
• It is active and does not have a negative balance at the end of the period, but may have a positive balance, which is a cost indicator of work in progress;
• In addition to synthetic accounting, analytical accounting is also carried out in the context of types of products, costs (estimates) and by divisions of the organization.

Primary documents for accounting of production costs:

Details

Basic properties of 20 accounts

— only the valuation is taken into account;

- considered active, not having a negative balance at the end of the reporting period, however, a positive balance is possible (this is an indicator of work in progress);

— provision is made for maintaining both synthetic accounting and analytical accounting (by types of products, estimates, divisions of the enterprise).

The actions taken to close the reporting month in accounting allow us to determine the net cost of goods taking into account all expenses. 20 the account may be completely closed or part of the expenses may be transferred to work in progress.

There are three ways to close an account

- straight,

- intermediate (indirect),

— direct marketing (sale) of manufactured products.

The direct method is used in enterprises if the real cost of the finished product is unknown. In this case, the company takes into account expenses at the planned cost; at the end of the reporting month, an adjustment is made to bring the price of manufactured products to the actual price. Using this method, it is impossible to account for manufactured goods at actual cost for the entire month.

Intermediate (indirect) - when used, the month is closed manually. In this case, additional account 40 “Product Output” is used (the discrepancy (deviation) of the planned cost from the actual one is taken into account. Actual - by debit, planned - by credit. At the end of the reporting period (final) The total amount of deviations is written off proportionally to accounts 43 ("Ready products") and 90.02 ("Cost of sales").

The simplest is direct sales (sales). It is suitable for service-providing businesses. In this case, there is no talk of trade, defective products and work in progress. In this case, finished products are not stored, but are immediately sold from production, and production costs are written off as cost of sales. You can use an accounting certificate in 1C.

It is necessary to create a balance sheet for account 20 in order to track the final balance at closing. Enter the “Accounting, Taxes, Reporting” menu, then the “Accounting” submenu, the next section “Transaction Log”, then the “Create” button. You need to enter the following entry into the operation: Dt90.02 “Cost of sales” Kt20 - enter the debit balance from the balance sheet.

Method of direct sales of released products

This method of accounting is used when manufactured products are sold to customers immediately and are not stored at the enterprise. In this case, production costs are written off to cost of sales. For example, services provided by organizations are closed on account 20 using the direct sales method.

Typical wiring: