Concept and accounting of costs associated with production and sales

What are business expenses?

The term “commercial expenses” is absent in the Tax Code of the Russian Federation and other legal acts.
In practice, accountants take into account as business expenses the amounts collected in account 44 “Sales expenses” of the chart of accounts (approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n). For manufacturing companies, business expenses include:

• for packaging of manufactured products;
• delivering them to customers;
• services of sales and intermediary companies;
• maintenance of premises for storing products at points of sale and salaries of sellers;
• advertising;
• entertainment and other similar expenses.

Some business expenses when calculating income tax can be taken into account only within the limits of the norms - read more about this in the article “Features of accounting for advertising expenses.”

In trading companies, expenses are collected on account 44:

• for the transportation of goods;
• remuneration of sellers;
• maintenance of retail premises and equipment;
• rental of buildings or other structures for trade;
• storage of goods;
• advertising;
• entertainment needs and other similar expenses.

A ready-made solution from ConsultantPlus will help you correctly account for entertainment expenses. If you do not already have access to this legal system, a full access trial is available for free.

For companies whose main activity is the procurement and processing of agricultural products, commercial expenses will be:

• general procurement costs;
• expenses for maintaining animals in reception centers and the reception centers themselves.

Cost accounts in the chart of accounts, their classification

Cost accounts in accounting can be classified as follows:

The first classification is Types of costs in an enterprise. The variety of cost items and expenses of any company is divided into two types. Some expenses relate to core activities, others - to other expenses. Various accounting accounts are used to record these types of costs and expenses.

Costs and expenses for core activities use our entire list of accounts, except 91.2 Other expenses use only account 91.2

Sometimes a company uses account 84, although it is not a cost account at all. But it is assumed that the company can take into account expenses that, by law, cannot be used for accounting for profit. In this case, they are called “expenses from own profit”.

The second classification is the specific type of activity of the company. Whatever the company does, it is based on only four types of activities. For each type of activity in accounting, there is a separate list of cost accounts. There will be one list for production and completed work. For trading enterprises it is different. And for companies providing services - the third. We'll talk more about this later.

Each accounting account, being an accounting tool, contains a number of properties. The account code, as well as its subaccount, determines the purpose of the account and the type of information stored on it. The subconto of the account shows “how in detail” the information is stored. Look at the master list of cost accounts.

A common feature among the accounts will be a subconto that says that the name of the cost item should be indicated in the transactions. For accounts:

— 20 — “Main production costs” — 25 — “General production costs” — 26 — “General business expenses” — 44 — “Distribution costs” — 91.2 — “Other income and expenses”

But for accounts 90.2, 90.7 and 90.8 there is no subaccount that is in any way related to cost items. Because account 90 refers to the formula for the financial result for the main activity. It is often carried out in the context of the names of types of activities - subconto “nomenclature groups”.

Look at completed SALTs for some costly accounts.

Postings for accounting business expenses

The company collects all business expenses in the debit of account 44.

In accounting records, the company indicates commercial expenses in line 2210 of Form 2. You can see an example of its completion in ConsultantPlus, having received trial access for free.

Let's look at what basic transactions record business expenses in accounting.

The accumulated amounts on account 44 are subsequently subject to debiting to account 90. There are 2 ways to do this:

• debiting all amounts accumulated on account 44 in full every month;
• distribution of business expenses for goods sold or products sold.

The chosen method should be indicated in the accounting policy.

If a company completely writes off business expenses on a monthly basis, then an entry should be made in accounting as the debit of account 90 and the credit of account 44. In this case, the final balance of account 44 at the end of the month will be zero.

If the company has chosen the second method of writing off business expenses, then the specific algorithm depends on the type of activity of the enterprise. Trading companies distribute only transportation costs, manufacturing companies - for transportation and packaging. The formula for calculating expenses to be written off is as follows:

KRmes = DTs44 + KRtek – TiURkon

TiURkon = Skon × (TiURtek + DTs44) / (S / Mix + Skon),

Where

KRmes - commercial expenses to be written off for the month;

DTS44 - debit balance of account 44 at the beginning of the month (that is, unwritten off sales expenses for the previous month);

KRTek - business expenses for the reporting month;

TiURkon - transportation costs (and packaging - for manufacturing firms) attributable to the balance of goods at the end of the reporting period;

TiURtek - transportation costs (and packaging - for manufacturing companies) for the current month;

Skon - the cost of goods or products at the end of the month;

C / Mix - the cost of goods or products sold in the current month.

The wiring will be the same:

Dt 90 Kt 44 - commercial expenses are reflected in expenses to be written off for the reporting period.

To understand the difference between the two methods, let's look at an illustrative example.

Cost Accounts and Activities

Cost accounts in accounting are scattered throughout the chart of accounts. But at the same time, they still have their own grouping, which is revealed in relation to nearby accounts.

For example, the 20th invoices clearly show that they relate to production. For any manufacturing enterprise, we can safely say that its specificity is its production accounts.

However, for companies performing simple work, there are no clearly visible and specific accounts in the chart of accounts. And these will also be 20th counts, only part of them: 20, 26, sometimes 25.

The 26th score will be interesting. He stands, as it were, on the border. On the one hand, it is included in the group of 20 accounts, which relate to production or performance of work. But what if the company does not produce or perform work, but provides services?

For service firms, account 26 will be the most important account where costs and expenses are collected.

What about a trading company? Should he use a count of 26 or 44? Or maybe only 44? (since account 26 strictly refers to services) The answer is: “For trading enterprises, the main account of costs and expenses will be only 44.”

As you can see, accounting for activities has defined its lists of cost accounts. Moreover, each account has its own set of rules for how it should work within itself, as well as in relation to the financial result.

But do not forget that for any type of activity there is a general expense account called “other expenses”. This is account 91, namely, a specific sub-account - 91.2

Look in the table at the list of cost accounts for activities.

Example of accounting for business expenses

Fantasia LLC (works at OSN) bakes bread and sweet buns. In May 2021, the company decided to hire an employee to distribute baked goods. His salary is 30,000 rubles. In addition, the enterprise has two delivery drivers who deliver bread and buns; Fantasia LLC pays them 20,000 rubles. At the end of May, the company decided to conduct an advertising campaign with the help of individual entrepreneur A. I. Ledovsky (he uses UTII) - a banner was ordered at a cost of 30,000 rubles. and radio advertising. In total, Fantasia LLC spent 53,450 rubles for these purposes.

In the accounting of Fantasia LLC, the entries for accounting for business expenses are as follows:

Dt 44 Kt 70 for 30,000 rub. — the marketer’s salary is reflected in expenses;

Dt 44 Kt 70 for 40,000 rub. — the salaries of two drivers are reflected in expenses;

Dt 44 Kt 69 for 21,000 rubles. — contributions to extra-budgetary funds from the payroll of employees involved in the sale of bread and buns are reflected in expenses;

Dt 70 Kt 68 for 9,100 rub. — personal income tax is withheld from the salaries of employees involved in the sale of bread and buns;

Dt 10 Kt 60 for 30,000 rub. — the advertising structure (banner) was taken into account as materials;

Dt 44 Kt 10 for 30,000 rub. — expenses for the banner are written off;

Dt 44 Kt 60 for RUB 23,450. — expenses for radio advertising are reflected, the supplier is IP Ledovsky A.I.;

The total debit turnover on account 44 as of May 31, 2020 amounted to RUB 144,450.

Next, the accountant of Fantasia LLC acts in accordance with the accounting policy. If, according to it, sales expenses are not distributed, then the accounting entry will be made Dt 90 Kt 44 for 144,450 rubles. (commercial expenses written off at the end of the month).

If Fantasia LLC distributes commercial expenses, then transportation costs and packaging costs should be separated and distributed between sold bakery products and balances in warehouses, and the remaining sales costs should be written off to account 90 in full.

Transport costs in this case are the salaries and social insurance contributions of drivers who deliver finished products: 40,000 + 12,000 = 52,000 rubles.

Let’s agree that the cost of products sold in May is 546,000 rubles. The balance of unsold items as of May 31, 2020 is RUB 46,000. There was no balance of unsold products as of 05/01/2020.

Then the amount of transportation costs that falls on the balance of unsold goods will be equal to:

46,000 × 52,000 / (546,000 + 46,000) = 4,040.54 rubles.

Since there is no balance of commercial expenses not written off last month in our example, at the end of May the accountant of Fantasia LLC will be able to write off 144,450 - 4,040.54 = 140,409.46 rubles.

The wiring will be as follows:

Dt 90 Kt 44 for RUB 140,409.46. — commercial expenses were written off at the end of the month.

Bought and sold goods using the simplified tax system: accounting and tax accounting

Sometimes it seems that in our country we do not produce anything, we only trade. Supermarkets, shopping centers, shops, shops, tents and stalls filled the cities. I just want to exclaim: production, where are you, oh!

But an accountant does not have to choose his job. There is trade, which means its needs need to be well served. Most small trading enterprises operate on the simplified tax system. Therefore, in this article we will deal with accounting and tax accounting in a situation where an organization operates on the simplified tax system. So, we bought the goods, then sold the goods using the simplified tax system. What should an accountant do with this?

The content of the article:

1. What are goods

2. Actual cost of goods

3. Receipt of goods to the simplified tax system

4. Sold the goods using the simplified tax system

5. When to write off goods as expenses using the simplified tax system

6. How to include VAT on simplified goods in expenses

7. Purchase and sale of goods - postings using an example

8. We continue the example - we purchase the second batch

9. Let’s finish with the example – tax accounting using the simplified tax system

10. Postings for the sale of goods in 1C

So, let's go in order. If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select 720p Quality)

We will discuss the topic further in the article in more detail than in the video.

What are goods

Goods are part of inventories purchased or received from other legal entities or individuals and intended for sale (clause 2 of PBU 5/01). Those. Unlike other inventory items, goods pass through the trading desk unchanged. They made a markup on them, and the goods moved on.

Let us note that inventories are not only materials, but also goods and finished products.

Goods accounting is based on:

• — Accounting Regulations “Accounting for Inventories” (PBU 5/01), approved by Order of the Ministry of Finance of the Russian Federation dated June 19, 2001 No. 44n;
• — Guidelines for accounting of inventories”, approved by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n.

Tax accounting of goods using the simplified tax system is based on Chapter 26.2 of the Tax Code.

Actual cost of goods

In accounting, the actual cost of goods purchased for a fee, according to PBU 5/01, includes all costs of their acquisition, namely:

• amounts paid to the supplier (seller),
• for information and consulting services related to the acquisition of inventories,
• customs duties,
• non-refundable taxes,
• commissions paid to intermediary organizations,
• cost of commodity exchange services,
• payment for transportation, storage and delivery, including insurance costs, costs of maintaining the organization’s procurement and warehouse division,
• costs of bringing inventories to a state in which they are suitable for use for the intended purposes (working, sorting, packaging and improving technical characteristics)

General business or other similar expenses are not included in the actual costs of purchasing goods, except when they are directly related to the acquisition of goods.

Non-refundable taxes in our situation also include “input” VAT, i.e. Unlike organizations on the general taxation system, on the simplified taxation system, goods in accounting are accounted for in an amount that includes VAT . This can be seen in a practical example below.

Unlike materials, goods have their own rules. In trading organizations, the costs of procuring and delivering goods to central warehouses (bases) may not be included in the actual cost of goods, but are taken into account separately as sales expenses on account 44 (clause 13 of PBU 5/01).

Please note that in tax accounting using the simplified tax system, the actual cost of goods includes only the costs of purchasing them from the supplier. All other expenses, even if they are directly related to the purchase of materials, are accounted for as separate types of expenses, according to their own rules.

For example, transport services for the delivery of goods are reflected as expenses in tax accounting on the simplified tax system after they are actually provided and paid for.

Receipt of goods to the simplified tax system

Before moving on to the specifics of tax accounting using the simplified tax system, let’s look at the specifics of transactions in situations where goods were bought and sold using the simplified tax system.

The goods received from the supplier are accounted for in account 41 “Goods”, which is intended to summarize information about the availability and movement of inventory items purchased as goods for sale.

Debit 41 – Credit 60-1 – receipt of goods on the simplified tax system

This posting is made on the basis of a consignment note (TORG-12) for the entire amount, including VAT. It does not stand out separately.

If there are other costs associated with the acquisition of goods, then the posting for their reflection will be the same, i.e. the cost of goods will increase:

Debit 41 – Credit 60-1 – expenses for consulting, information services, commissions, transportation, insurance, etc. are reflected.

However, your accounting policy may include the cost of delivering goods as a selling expense:

Debit 44 – Credit 60 (10,70,69)

Sold goods on the simplified tax system

When we sold the goods using the simplified tax system (i.e., ownership of the goods passed to our buyer), the following entries will be made in accounting:

Debit 62-1 – Credit 90-1 – revenue from the sale of goods is reflected

Debit 90-2 – Credit 41 – cost of goods sold written off

VAT is not charged on sales (clause 2.3 of Article 346.11 of the Tax Code), because organizations using the simplified tax system are not VAT payers (except for some situations).

If in our accounting all goods sold were purchased at one purchase price, then everything is simple. It is she who appears in the latest posting. But prices for goods change all the time. And if we have several batches, each of which was purchased at its own price, then we need to use one of the methods for writing off expenses for goods, which you will establish in your accounting policy:

- by average cost : determined for each type of goods by dividing the total cost by the quantity sold;

- FIFO method : goods that are sold first are valued at the cost of the first acquisitions, taking into account balances at the beginning of the period.

- by unit cost : each product has its own cost.

When to write off goods on the simplified tax system as expenses

So, we figured out the accounting. Now we will learn how to write off expenses for goods using the simplified tax system in tax accounting.

First, let’s remember what can be taken into account as part of the costs of the simplified tax system and on what basis:

• — the cost of the purchased goods themselves (clause 23, clause 1, article 346.16);
• - the amount of “input” VAT, which was paid when purchasing goods from the supplier (clause 8, clause 1, article 346.16).

These amounts are taken into account as expenses in KUDiR on separate lines .

The cost of purchased goods refers to the price of their acquisition - this is the amount paid to the seller.

When goods are received via the simplified tax system, other costs may arise, for example, for the delivery of purchased goods. Accounting for delivery costs depends on the execution of the contract for the purchase of goods:

1. The cost of delivery is already included in the price of the purchased goods (under the terms of the contract, the seller delivers at his own expense) - the cost of such delivery will be written off as expenses only when the costs take into account the cost of the purchased goods (clause 2, clause 2, Article 346.17 of the Tax Code) .
2. Delivery costs are highlighted separately in the contract - after payment, the cost can be immediately taken into account in the costs of the corresponding cost item. The same applies to the costs of delivery by transport of the purchasing organization itself (clause 23, clause 1, article 346.16, clause 2, article 346.17 of the Tax Code).

You can write off goods as expenses using the simplified tax system only when all 3 conditions are met (clause 2 of Article 346.17 of the Tax Code):

1. Delivery has been made, i.e. goods have been registered.
2. The cost of goods has been paid to their supplier.
3. The purchased goods are sold to the final buyer.

Payment for goods sold by the buyer does not play a role.

How to include VAT on simplified goods in expenses

If your suppliers and contractors are VAT payers, then when they sell their goods to you, they will be responsible for accruing and paying VAT. Those. you receive goods at cost including VAT (10% or 18%). A conscientious supplier will issue you not only a delivery note, but also an invoice. Or he won’t issue you if in the contract you agreed not to issue invoices.

But as mentioned above, the amount of “input” VAT on simplified goods is a separate, independent type of expense. Therefore, it is recorded in the accounting book as a separate line.

But then at what point can these expenses be recognized? At a minimum, to include VAT in expenses, you must pay the goods to the supplier and capitalize them. But to the question whether, after meeting these two conditions, it is possible to immediately include VAT in expenses, or whether you need to wait for the sale of goods (i.e., the moment when expenses on goods will be written off), the Tax Code does not give a clear answer.

The official position of the Ministry of Finance (letters dated September 24, 2012 No. 03-11-06/2/128, dated February 17, 2014 No. 03-11-09/6275) is as follows: VAT on goods is expensed no earlier than the moment when expenses will go to the goods themselves . Despite the fact that this is a separate type of expense. As a rule, goods are shipped to customers in batches, which means that each time it will be necessary to calculate how much VAT to charge to expenses.

Those. To include VAT on simplified goods in expenses, the conditions are the same as for goods, let me remind you of them:

1. Delivery has been made, i.e. goods have been registered.
2. The cost of goods has been paid to their supplier.
3. The purchased goods are sold to the final buyer.

Now let's look at one big example, during which we will illustrate everything mentioned above.

Purchase and sale of goods - postings using an example

LLC "Cozy House" is on the simplified tax system with the object of taxation "income - expenses" and is engaged in the wholesale trade of household appliances. The accounting policy for accounting purposes stipulates that the costs of delivery to the warehouse are included in the actual cost of goods, and the write-off of goods is carried out using the average cost method.

On February 15, 2021, the organization purchased a batch of irons (10 pieces) from Tekhnosila LLC in the amount of 35,400 rubles. (including VAT RUB 5,400).

The goods were delivered by IP Kruglov K.K., delivery cost is 1000 rubles, excluding VAT (bill of lading No. 20 dated February 15, 2021, payment order No. 101 dated February 17, 2016).

The irons were capitalized on February 15, 2021, supplier invoice No. 150 dated February 15, 2021, invoice No. 120 dated February 15, 2016. Payment to Tekhnosila LLC was made on March 05, 2021, payment order No. 123 dated March 05, 2021.

Let's make accounting entries:

February, 15:

Debit 41 - Credit 60-1 - in the amount of 35,400 rubles. – goods are capitalized

Debit 41 – Credit 60-1 – in the amount of 1000 rubles. – delivery costs are included in the cost of purchased goods

The cost of the purchased batch is RUB 36,400.

February 17:

Debit 60-1 - Credit 51 - in the amount of 1000 rubles. – delivery costs are paid from the current account

5th of March:

Debit 60-1 - Credit 51 - in the amount of 35,400 rubles. – goods are paid from the current account to the supplier

In tax accounting, you can include in expenses the cost of delivery on February 17 (service provided and paid for) in the amount of 1000 rubles.

We continue the example - we purchase the second batch

On March 10, 2021, Cozy House LLC purchased another batch of the same irons (15 pieces) from Tekhnosila LLC, and the price of the purchased goods included the cost of their delivery.

The goods were received on March 10, invoice No. 200 dated March 10, 2016, invoice No. 180 dated March 10, 2021. Payment for the batch was made on March 20, 2021 in the amount of 58,410 rubles. (including VAT 8910 rubles) by payment order No. 132 dated March 20, 2021.

Let's make accounting entries:

10th of March:

Debit 41 - Credit 60-1 - in the amount of 58,410 rubles. – goods are capitalized

20th of March:

Debit 60-1 - Credit 51 - in the amount of 58,410 rubles. – goods are paid from the current account to the supplier

There are no expenses yet in tax accounting.

On April 5, 2021, Cozy House LLC sold a batch of irons to Hozyayushka LLC in the amount of 20 pieces for a total amount of 100,000 rubles, the buyer was issued an invoice No. 45 dated 04/05/2016. Payment from the buyer was received on April 10.

In accounting after shipment, we will reflect income and expenses. The cost of goods is written off as expenses in accounting at the average cost. Let's calculate the cost of goods sold:

СС(cont.) = (36,400 + 58,410) / (10 + 15) * 20 pieces = 75,848 rub.

Accounting entries for April 5:

Debit 62-1 – Credit 90-1 – in the amount of 100,000 rubles. – revenue from the sale of irons is reflected

Debit 90-2 – Credit 41 – in the amount of 75,848 rubles. – written off cost of goods sold

April 10th:

Debit 51 – Credit 62-1 - in the amount of 100,000 rubles. – payment received from the buyer for the shipped irons

Let’s finish with the example – tax accounting using the simplified tax system

Now let's look at tax accounting. Expenses are reflected only when we sold goods using the simplified tax system, i.e. on the date of shipment - April 5. In what amount? The simplified tax system uses the FIFO method and keeps batch records.

20 irons were shipped, of which:

10 irons from the first batch purchased for 30,000 rubles. + related VAT in the amount of RUB 5,400. (Let me remind you that delivery has already been written off as an expense in tax accounting).

10 irons from the second most purchased batch for RUB 33,000. + related VAT in the amount of RUB 5,940. (58410 / 15 pieces * 10 pieces, and then from this amount we isolate VAT and the cost of the goods themselves)

We will take into account the total as of April 5 in expenses (there will be 4 lines in KUDiR - for goods from two batches separately and VAT relating to each of them separately):

— item No. 123 dated 03/05/2016, receipt invoice No. 150 dated 02/15/2016, expense invoice No. 54 dated 04/05/2016 – The cost of goods sold is taken into account in expenses – 30,000 rubles.

- clause No. 123 dated 03/05/2016, invoice No. 120 dated 02/15/2016, invoice No. 54 dated 04/05/2016 - The amount of “input” VAT on goods sold is taken into account in expenses - 5,400 rubles.

- item No. 135 dated 03/20/2016, receipt invoice No. 200 dated 03/10/2016, expense invoice No. 54 dated 04/05/2016 - The cost of goods sold is taken into account in expenses - 33,000 rubles.

- clause No. 132 dated 03/30/2016, invoice No. 180 dated 03/10/2016, invoice No. 54 dated 04/05/2016 - The amount of “input” VAT on goods sold is taken into account in expenses - 5940 rubles.

As can be seen from the example, the cost of goods written off as expenses in tax and accounting using the simplified tax system may not coincide. I specifically chose different methods for writing off goods as expenses for this purpose.

And income in tax accounting will be reflected only on the date of receipt of money from the buyer - April 10.

Postings for the sale of goods in 1C

For those who keep records in the 1C: Accounting program - see what transactions are made for the sale of goods in 1C on the simplified tax system in video format.

What problematic issues did you encounter regarding accounting for costs of goods using the simplified tax system? Ask them in the comments!

Bought and sold goods using the simplified tax system: accounting and tax accounting