26 count what is included. Description, characteristics, use

Account 26 in accounting is a separate accounting account designed to reflect general business expenses of an economic entity. Let’s figure out what should be included in general business expenses and which accounting account to use to reflect expenses.

Composition of general business expenses

Order of the Ministry of Finance No. 94n clearly establishes that account 26 in accounting is used to reflect general business expenses (OHR). Such expenses of an enterprise include some types of expenses that cannot be attributed to the main production, but without which the implementation of the main activities would become impossible or problematic.

The following types of costs are attributed to accounting account 26 (for dummies):

Remuneration of management personnel, as well as taxes and insurance premiums accrued on the salaries of administrative and managerial personnel.
Fixed assets, intangible assets, which are used to ensure the work of the enterprise administration. As well as depreciation charges for such property.
Material supplies (stationery, fuels and lubricants, spare parts) that are purchased for management, ensuring the operation of the farm and the AUP.
Payment of rental and leasing payments for property purchased directly for the needs of the company administration. For example, renting office space.
Information, consulting, legal and other support services of third-party organizations and firms that are used in the company’s activities as auxiliary.

For exceptional types of activities, account 26 can include not only general business expenses, but also expenses for core activities. For example, the activities of brokerage companies. Such features should be described in detail in the accounting policies.

Structure of OCR in the table

A complete list of expenses for general business needs with examples:


Administrative and management expenses	Salaries of management personnel, secretariat, accounting, human resources and legal department. Insurance premiums and other charges on the earnings of the AUP. Representation expenses of the organization. Expenses for business trips and business trips. Payment for postal services, telephony, internet, communications, etc. Security services.	The official salary and bonus of the director of the organization, insurance premiums for the reporting month. Payment for postage stamps for sending business correspondence.
Repair and depreciation	Costs of an economic entity for the repair of non-production equipment. Depreciation charges for fixed assets and intangible assets not involved in the production cycle.	Repair of the CEO's company car. Depreciation for office premises of the AUP and accounting department.
Material support	Acquisition of inventory and intangible assets to meet general economic needs.	Purchasing computers for the secretary. Purchasing specialized software for accounting.
	Payment of rent for AUP.	Calculations of monthly rental payments for the office of the organization's directorate.
Budget payments	Taxes, fees, contributions.	Payment of fiscal payments to the budget of the Russian Federation.
	Consulting, information, audit services.	Payment for external audit control.

Features and characteristics of 26 accounts

General business expenses are subject to reflection on active accounting account 26. Debit turnover accumulates the cost of all expenses incurred, and credit turnover reflects the closure of account 26.

Account 26 is considered a transaction account. This means that this accounting account is not reflected in the annual balance sheet, or as part of other reporting forms. Consequently, the account at the end of the reporting period cannot have a closing balance. All turnover must be distributed to the appropriate accounting accounts.

The current standards of PBU require the organization of analytical accounting for account 26. Provide detail in the context of cost items, according to the approved cost estimate. Conduct additional analytics by structural divisions - places where costs arise, by intended purposes and other accounting features.

Account 26 cannot have a final balance at the end of the reporting period. This means that the account is subject to monthly closure.

Postings for recording general business expenses

All typical accounting entries for accounting are collected in the table:

Operation description
Depreciation was calculated on fixed assets and intangible assets used for the administration of the enterprise		02 - fixed assets 05 - intangible assets
Salaries and insurance contributions were accrued to the director of the organization and his deputies		70 - salary 69 – contributions
Materials, equipment, special clothing and personal protective equipment used in work for general business needs of the company have been written off.
Part of the finished products is sent for chemical and chemical work
Services of third-party organizations are included in the OCR
The deviation in the cost of written-off materials and raw materials for industrial maintenance is reflected
Semi-finished products are assigned to our own general facilities. company needs
Part of the costs of main production (goods, works, services) is written off for own needs
Auxiliary production costs are written off for maintenance and repair
Costs of servicing production shops are allocated to administrative needs
Shortages and thefts were written off without identifying the perpetrators. Except for natural disasters
OHR are included in the reserve for future expenses and payments
The share of deferred costs is allocated to maintenance and repair

Closing an account and writing off expenses in accounting

It is important to understand how account 26 is closed and what transactions are made. Writing off expenses, that is, closing account 26, is done in several ways:

Costs are included in the cost of production using production accounts. The method can be used in the production of products.
Costs are charged to cost of sales. For example, if an economic entity provides services or performs work.
Expenses are written off as current expenses of the reporting period using the direct costing system.

It is not enough to simply choose a method for writing off the equipment. The choice and distribution standards must be fixed in the accounting policies. And the chosen method must be justified.

Typical transactions on how to close account 26:

Operation			Note
Write-off reflected at actual cost			If the production activities of an enterprise include auxiliary and service production (shops), then costs should be distributed between the corresponding accounting accounts. Provide information about the distribution method in your accounting policies.
Reflected write-off using the direct costing system			If a company uses the method of forming a reduced cost, or direct costing, then the cost and equipment are written off immediately to the account. 90-2 “Cost of sales”. Fix this decision, how and to what account account 26 is closed, in the accounting policy.

Accounting example for account 26

Let's look at the rules for closing account 26 using an example. NPO “Good Day” produces scissors and rulers. Products are produced at planned cost. In the organization, it is customary to reflect the main costs on account 20, and reflect indirect costs on account 26.

The accounting policy of the NPO “Good Day” reflects:

General business expenses are written off against the cost of production;
distribution of costs between types of products should be made according to the volume of material costs.

In March 2020, direct production costs amounted to 220,000 rubles:

for the production of scissors - 150,000 rubles, including material costs - 80,000 rubles;
for the production of rulers - 70,000 rubles, including material costs - 40,000 rubles.

Structure of indirect expenses—RUB 140,200:

salary of management personnel - 100,000 rubles;
insurance premiums - 30,200 rubles;
rental of premises - 10,000 rubles.

1. We distribute indirect costs according to the volume of material costs using the formula:

Amount of indirect expenses for the production of scissors: 140,200 × 80,000 / 120,000 = 93,467 rubles.

The amount of indirect costs for the production of rulers: 140,200 × 40,000 / 120,000 = 46,733 rubles.

2. Close account 26, distributing indirect costs:

Correcting errors in accounting

The use of automated accounting greatly simplifies accounting. Errors are not uncommon in specialized accounting programs. Why account 26 is not closed:

Check the accounting policy settings in the software product. Follow the prompts that the program gives, or contact the developers.
Check that transactions are recorded correctly in the special program. In most cases, errors lie in misgrading (for example, an accountant made a mistake in the details or nomenclature).
Check the dates of registration of transactions. For example, in the 1C software, the dates of registration of a business transaction play a key role in the formation of accounting data.

To avoid mistakes, systematically create the turnover sheet and check the accounting card 26.

Ask questions and we will supplement the article with answers and explanations!

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, supplies, spare parts, etc.) or production costs.

General running costs

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 "Account Chart" table 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 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 legal department of a company 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 26 counts 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.

In accounting, all general business expenses are collected in account 26 “General business expenses.”

These include office maintenance costs, postal and transportation costs, and wages of personnel not involved in the main production process. At the end of the month the account must be closed.

The remainder (balance) on account 26 is not permissible, and the Social Insurance Fund authorities are closely monitoring this. There are 2 ways to close an account. Let's consider this issue in more detail.

How to close the 26th account must be prescribed in the organization’s Accounting Policy. When in doubt, this is the first document to turn to. Many accounting aspects are revealed there.

If an organization is engaged in the production of products, works or services, then at the end of month 26 the account is closed through the debit of the account. 90 “Sales” in two ways:

Through accounts 20 “Main production”, 23 “Auxiliary production”, 29 “Service of production and economy”, i.e. Dt (Debit) 20, 23, 29 Kt (Credit) 26. In this case, the amount of expenses is divided between accounts in proportion to the costs of paying workers employed in these industries.
If an organization keeps records at reduced cost, then general business expenses are written off to the debit of the account. 90/2 “Cost of sales”, i.e. Dt 90/2 Kt 26.

In other cases, account 26 is closed immediately by debiting the account. 90, i.e. Dt 90 Kt 26.

Sometimes a situation arises when the amount of expenses exceeds the sales amount, thus generating a loss. In this case, the FSS authorities recommend writing off expenses to the account. 97 “Future expenses”, i.e. Dt 97 Kt 26. Subsequently, this amount will be debited from account 97.

The situation is slightly different with the 1C program. All expenses on account 26 must be written off using the document “Calculation of production costs” with the obligatory indication “Write-off of general business expenses”. If this does not happen and no errors are generated when conducting the balance sheet, then:

no revenue;
The nomenclature is incorrect.

To understand the reason, you need to open a balance sheet for this account. If there is a balance for a specific item, then pay attention to the subaccounts. If subaccounts according to the account.

26 and 90 are different, then the program simply does not know how to enter them, since they do not match in item groups. If the problem is the lack of revenue, then you need to transfer expenses from account 26 to account 97.

Perhaps an entry was previously made to write off expenses from account 26 manually. Subsequently, this account may not be closed.

It is necessary to create a document “Sales of goods and services” for 1 kopeck, and after the end of the month, mark it.
The amount of expenses is manually transferred to account 97, and account 26 is closed.
In the “Future Expenses” directory itself, create a new element indicating the month when sales are expected. The amount will be debited automatically.
If there was no sale, then the balance is again transferred to account 97.

Sometimes an error can be caused by the absence of a checkmark in the settings if the direct costing accounting system is not specified. If the reason has not been identified, then there may be a failure in the 1C program itself. These cases are quite rare and require contacting the technical support of the 1C program developers.

Accounting is a difficult profession. It requires attentiveness and concentration. This makes a person quickly get tired and make mistakes in calculations. To reduce the burden on accountants, Russian programmers created a platform - “1C: Enterprise”, which includes the “1C: Accounting” section. This program helps automate the tax and accounting accounts of any company or private enterprise.

Experienced users know the interface of the platform, but those who are new to it may have questions. They will be associated with the closure of account 26 in 1C 8.3. This is a business general expense account that must be closed monthly. This is where the problems begin. To get rid of them, you need to follow certain recommendations.

Including general business expenses in the cost of sales

First of all, you need to go to the Main tab and select the Accounting Policy section. Here you will see how the company's total business expenses are distributed. They may be included in the cost of sales or the cost of products, works and services. In the first case, closing account 26 1C will be considered as indirect expenses.

To do this, you need to select the desired option and in the Operations tab find the Month Closing function. After these steps, all accounts for the month will be closed.

Among them you will find the desired 26 and see its display. To do this, right-click on the section Closing accounts 20, 23, 25, 26 and select Show transactions.

Please note that the accounting amount is the same as the tax accounting amount.

Including total costs in the cost of production

We considered closing the monthly account 26 1C in the cost of sales, but if an organization is engaged in manufacturing and wants to know the full price of the issue, then it must be closed in the cost of products, works and services. Go back to the Operations tab again and check the box next to the desired parameter.

To avoid this situation, you need to return to the Accounting Policies tab and click Methods for allocating indirect expenses. Here we set up each item group, that is, the distribution base. Select the cost period and base.

It will depend on what indicators you have each month. For example, wages for workers in production. But you can do it much easier by choosing the Direct costs base. Then all costs of account 20, that is, the main production, will be taken into account.

This is what we need!

Let's go back a step earlier and again close the month of account 26. Having looked at its entries, we see that the general expenses for business affairs are included not as indirect costs 90.08.1., but as the cost of production of account 20. But now we have lost the amount for tax accounting, since the tax for the main production is always indirect.

This feature must be taken into account when generating reports.

How to close account 26 is of interest to those accountants who need to record the write-off of indirect expenses in their accounts. Final postings at the end of the month are generated with the aim of resetting operational accounts that do not have balances on the balance sheet at the beginning/end of the period. How to close the 26th account, including postings, is described in this material.

Active account 26 is used in accounting for enterprises of any industry in order to reflect and write off costs not directly related to production activities. The list of general business expenses differs by type of organization and is not closed, that is, it can be supplemented by the company independently. In particular, management costs include:

Administrative and management costs - entertainment expenses, travel expenses, consulting services, salaries of the accounting department, company administration, marketing, etc.
Deductions for depreciation and repair of non-production fixed assets.
Rent for non-production areas.
Other similar expenses.

Costs are reflected in the debit of the account. 26 in correspondence with the corresponding accounts - 10, 02, 05, 04, 68, 69, 70, 71, 23, 21, 29, 43, 40, 79, 76, 94, etc.

Closing of account 26, the postings on which can be very diverse due to different expenses, is carried out on the loan in correspondence with accounts - 20, 29, 23, 90, 28, 99, 97, etc.

Reasonable closure of account 26 at the end of the month is carried out according to the method approved in the accounting policy of the enterprise. There are two ways to form the cost of products:

Full - this option implies a detailed write-off of expenses for main, servicing or auxiliary production through expense accounts: 20, 29 or 23. Accordingly, closing account 26 - postings D 20 (29, 23) K 26.
Reduced - with this option, the total amount of incurred expenses is written off directly to the account. 90 posting D 90 K 26, cost accounts are not used.

The first method is optimal for large organizations, while the second is more convenient for small enterprises. If not one type of product is produced, but several, for proper distribution, you can take the value of revenue or volume of product output, data on material costs, payroll, etc. as the base indicator.

Is it possible and how to close account 26 if there is zero revenue from the sale of goods, products or services/work? According to accounting rules, this cannot be done, since indirect expenses need to be written off only if there is revenue, but also the final balance on the account. 26 should not accumulate. There is a way out - you need to carry out a minimum sale of 0.01 rubles.

D 26 K 02 – reflects the accrual of depreciation on fixed assets for non-production purposes.
D 26 K 10 – reflects the write-off of inventories for management needs.
D 26 K 70 – reflects the accrual of salaries for the company administration.
D 26 K 68, 69 – reflects the accrual of taxes and fees.
D 26 K 94 – reflects the write-off of the shortage of inventories without identifying the culprits.
D 20, 21, 29, 90 K 26 – reflects the write-off of general business costs for main production, semi-finished products, servicing, and cost.

In the Accounting, Audit, Taxes section, the question is how to close account 26? asked by the author Anyuta, the best answer is a Practical Guide to Accounting. Excerpt.

Description and use of account 26

Account 26 “General business expenses” is used to collect information about costs for management needs not directly related to the production of products, performance of work, or provision of services.

Agents, brokers, dealers, forwarders, that is, organizations not related to production, use account 26 as the main one in conducting their activities, summarizing information on all their expenses on it and writing them off to the sales account.

Trading companies do not use account 26 in their activities and all expenses, without exception, are attributed directly to account 44 “Sales expenses”.

For information on the main components of costs accounted for in account 44 “Sales expenses”, read the article “Accounting entries for business expenses”.

Analytical accounting for account 26 is carried out directly by expense items and places of their occurrence.

Accounting account 26 “General business expenses” is a special account that is intended to account for expenses for the needs of managing an enterprise (organization) not related to the production process:

remuneration of management staff, as well as maintenance personnel;
properly maintaining the buildings and premises of the plant management;
depreciation and repair costs of buildings and structures for general purposes;
payment for rented premises and equipment for general purposes;
administrative and management expenses;
professional fees;
other administrative expenses.

To determine the financial result of an organization’s activities, it is necessary to close the reporting period. In accounting, a month is recognized as a reporting period (clause 48 of PBU 4/99).

1. Accounts that, in accordance with Order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n “On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and instructions for its application,” do not have a balance at the end of the month - 25 “General operating expenses” 26 “General business expenses”.

2. Accounts that, in most cases, have a balance of work in progress, but can be completely closed (20 “Main production”, 23 “Auxiliary production”, 29 “Service production and farms”)

3. Accounts that generally do not have a balance at the end of the month, but have a balance for each subaccount - 90 “Sales”, 91 “Other income and expenses”.

The procedure for closing account 26 depends on the chosen accounting policy, or more precisely, the method of forming the cost of production.

The cost price can be formed: 1) at the full production cost; or 2) at reduced production costs.

Note: For small businesses, the second option is more convenient.

When choosing the accounting policy “at full production cost”, costs can be written off monthly with the following entries: Debit 20 “Main production” Credit 26 Debit 23 “Auxiliary production” Credit 26 Debit 29 “Servicing production and facilities” Credit 26

D 90.2 “Cost of sales” Credit 26.

Debit 20 “Main production” Credit 25

Debit 23 “Auxiliary production” Credit 25

Debit 29 “Service production and facilities” Credit 25

depending on the activity with which these costs are associated.

Debit 90.2 “Cost of sales” Credit 44 – sales expenses are written off.

At the end of each month, organizations determine the financial result of their activities (profit or loss).

The amount of the organization's revenue (Turnover on Credit account 90.1) minus Cost of sales (amount of turnover on accounts 90.2, 90.3,90.4,90.5).

If the difference between Revenue (minus VAT and other similar payments) and Cost is positive, then the organization made a profit in the reporting month.

Debit 90.9 Credit 99 – profit for the month is reflected.

If the difference is negative, then the organization suffered a loss.

Debit 99 Credit 90.9 – reflects the loss at the end of the month.

Thus, the subaccounts of account 90 “Sales” have a balance at the end of each reporting month, but account 90 itself should not have a balance at the end of the month.

At the end of the year, all subaccounts of account 90 that have a balance must be closed.

Closing of sub-accounts is carried out by the following transactions: D 90.1 K 90.9 – closing account 90.1 “Revenue” at the end of the year. D 90.9 K 90.2 – closing account 90.2 “Cost of sales” at the end of the year. D 90.9 K 90.3 – closing account 90.3 “Value added tax "at the end of the year. D 90.9 K 90.4 – closing of account 90.4 “Excise duties” at the end of the year. D 90.9 K 90.5 – closing account 90.5 “Export duties” at the end of the year.

At the end of each month, organizations determine the financial result in account 91 “Other income and expenses.”

The balance of other income and expenses is the difference between the turnover on the Credit of account 91.1 “Other income” and the turnover on the Debit of account 91.2 “Other expenses”. If the account balance is in credit, the organization has made a profit, and if the account has a debit balance, the organization has made a loss.

Debit 91.9 Credit 99 - profit from other activities is reflected; Debit 99 Credit 91.9 - loss from other activities is reflected;

Debit 91.1 Credit 91.9 - subaccount 91.1 is closed at the end of the year. Debit 91.9 Credit 91.2 - subaccount 91.2 is closed at the end of the year.

Micro-enterprises have the right to keep records by groups of items in their financial statements without using double-entry accounting.

The easiest way to organize accounting is not to use double entry at all, that is, not to make any entries at all. True, only micro-enterprises can use this method (clause 6.1 of PBU 1/2008). And only if it does not distort information about the company, that is, it allows the preparation of financial statements.

Good afternoon to all subscribers, my name is Marat Khaziev, I am the head of the Software Solutions Company. Today I want to highlight a question that is very popular on our consultation line, namely the procedure for closing account 26 in 1C Accounting.

The main general operating expenses include the following:

Remuneration of management staff, directorate, accounting, office (including bonuses, vacation pay, benefits at the expense of the employer).
Amounts of insurance payments to extra-budgetary funds related to the remuneration of employees of the administrative and economic apparatus of the organization.

Information about accounting entries when calculating and paying insurance premiums can be found in the material “Insurance premiums accrued (accounting entry).”

Accrued depreciation on fixed assets and intangible assets that were acquired to serve administrative and business personnel.
Expenses for repairs of fixed assets not related to production.
Expenses for renting premises used for management staff and other non-production purposes.
Expenses for information and consulting services.
Expenses for materials used for administrative needs.
Entertainment expenses.
Expenses for retraining of personnel.
Expenses for paying for the services of security organizations.
Recruitment costs.
Expenses for subscription to periodicals.
Software costs.
Expenses for telephone calls and Internet services.
Travel expenses.

You can familiarize yourself with all the nuances of documenting travel expenses in the article “Procedure for accounting for travel expenses in 2017-2018.”

	Depreciation of equipment used for administrative and economic needs has been calculated.
	Depreciation was calculated on intangible assets used in the administrative and economic sphere
	Raw materials, supplies, and household equipment used in the administrative and economic sphere have been consumed
	Semi-finished products of our own production were released for administrative and economic purposes.
	Part of the finished products is used for our own administrative and economic needs
Dt 26 Kt 60 (76)	Costs for the services of suppliers and contractors are reflected on the basis of acts for the general economic needs of the enterprise
	Accrued wages for general business personnel
	The amounts of insurance payments to extra-budgetary funds related to the remuneration of general business personnel were included in expenses.
	In accordance with the advance report of the accountable person, entertainment expenses were written off
	A share of deferred expenses is written off to general business expenses

During the month, the architectural and design bureau incurred the following expenses.

The salary of employees performing design work amounted to 500,000 rubles.

The salary of the administration - the director of the organization and the accountant - amounted to 120,000 rubles.

The amount of insurance payments to funds related to administration salaries amounted to 36,240 rubles.

Depreciation of equipment for geological exploration amounted to 25,000 rubles, depreciation of a laptop and multifunctional device, which the accountant uses in his work, amounted to 5,000 rubles.

The cost of consumables for the multifunctional device purchased for the administration amounted to 6,000 rubles.

During the month, the following transactions are generated on account 26:

Dt 26 Kt 70 - 120,000 rub. - salaries for the director and accountant were calculated.
Dt 26 Kt 69 - 36,240 rub. - the amounts of contributions to the funds for remuneration of the director and accountant are included in expenses.
Dt 26 Kt 02 - 5,000 rub. - depreciation of the laptop and multifunctional device has been calculated.
Dt 26 Kt 10 - 6,000 rub. - consumables for a multifunctional device were used for the needs of the administration.

Account 26 does not have a balance, so everything that has accumulated on it must be written off to other accounts at the end of the month.

The choice of cost write-off option depends on the method of generating product costs:

Full production cost.
Reduced cost (method called direct costing).

Which method of cost formation the accountant will choose must be indicated in the accounting policy, otherwise the organization is obliged to form the full production cost of the product.

When an accountant chooses the accounting method at full production cost, general business expenses are written off as a debit to account 20 “Main production”.

If an organization uses account 23 “Auxiliary production” to register auxiliary costs, or if the organization has serviced farms on its balance sheet (dormitories, kindergartens, sanatoriums, etc.) and uses account 29 “Service production”, then general business expenses can also be written off to the debit of account 29 expenses.

Expenses can be written off to the debit of these accounts only if the servicing industries and farms performed work and services outsourced.

Dt 20 (23, 29) Kt 26

The procedure for closing account 26 in the “Accounting” configuration of the 1C program: Enterprise 7.7

Starting from 2013, all organizations (including organizations using the simplified tax system and UTII) are required to keep accounting records, compile and submit to the tax authorities and ROSSTAT a mandatory copy of the financial statements for 2018: balance sheet and financial results statement.

The balance sheet of a small enterprise must be submitted to two addresses and places. The obligation to submit a mandatory copy of the accounting (financial) statements to the state statistics body (Rosstat) at the place of state registration arises in accordance with Article 18 of the accounting law 402-FZ.

But the second copy of the financial statements - the balance sheet and the financial results statement must be submitted to the tax office - the Federal Tax Service of the Russian Federation. This obligation arises in accordance with Article 23 of the Tax Code of the Russian Federation. Where it is stated in paragraph 5, paragraph 1, that the taxpayer is obliged to submit annual accounting (financial) statements to the tax authority at the location of the organization no later than three months after the end of the reporting year.

Note

: Except for cases when the organization in accordance with Federal Law of December 6, 2011 No.

402-FZ

“On Accounting” is not obliged to keep accounting records. These include, in particular, individual entrepreneurs.

Before preparing financial statements for the year, the accountant needs to summarize the organization’s activities and close the accounting accounts, according to which the financial results of the organization’s activities are determined.

In your work, you must also be guided by the organization’s Chart of Accounts, the provisions of the Tax Code of the Russian Federation and the data of the organization’s tax registers.

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If at the end of the year the organization made a profit, then a posting is generated: Debit 99 Credit 84 - the net profit of the reporting year is reflected.

if there is a loss, then the posting: Debit 84 Credit 99 - reflects the uncovered loss of the reporting year.

Closing account 26 “General business expenses” when applying the simplified taxation system has a number of features. 1C methodologists tell us what the methodology is for closing this account in the “Simplified Taxation System” configuration (rev. 1.

3), and what you should pay attention to.

When writing off general business expenses in the “Simplified Taxation System” configuration (rev. 1.3), the “direct costing” method is used.

The amount of expenses is charged from the credit of account 26 “General business expenses” to the debit of one of the subaccounts of account 90 “Income and expenses”.

The subaccount for writing off general production expenses is determined by the accounting policy of the organization. When closing account 26 “General business expenses”, the amount of general business expenses of the current month is determined as the difference between the debit and credit turnover of the account.

When closing account 26 “General production expenses”, expenses are distributed by type of activity. Revenue by type of activity is used as the distribution base:

Production
Provision of services, performance of work
Provision of services, performance of work (UTII)

The account may not be closed if there is no distribution base; in this case, the account must be closed manually. The procedure and direction for manually closing account 26 “General production expenses” is determined by the accountant depending on the characteristics of the economic activities of a particular enterprise.

The following must also be taken into account. Keeping records for the purposes of generating financial statements is determined by the constant “Start date of accounting for the purposes of generating financial statements” (if the value of the constant is set at the beginning of the current year or earlier, then accounting for the purposes of generating financial statements is maintained).

Setting a constant is carried out either through special processing (menu “Tools - General configuration settings”, tab “General”), or directly in the list of constants (“Operations - Constants”).

Setting a constant is carried out either through special processing (menu “Service - Information about the organization”, tab “Application of the simplified tax system”), or directly in the list of constants (menu “Operations - Constants”).

The nature of the activity is a requisite in the directory of types of activities. Setting the nature of the activity is carried out in the directory “Types of activity” (menu “Directories - Types of activity”).

Pandora LLC is engaged in the production of building materials and at the same time provides household services to the population. Records are kept for the purposes of preparing financial statements. Sales revenue for May 2004: - revenue from sales of finished products 250,000 rubles. (nature of activity “Production”); - revenue from the sale of related products RUB 150,000. (nature of activity “Trade”);

Revenue from the provision of household services to the population is 50,000 rubles. (the nature of the activity is “Provision of services, performance of work”).

Example

The method of closing the month on account 26 depends on the accounting policy of the organization. There are usually two methods of closing:

At full cost. Closing of costs occurs through 20, 23 or 29 accounts with the desired distribution of costs. Therefore, the postings will be Dt 20 ( 23, 29) - Kt 26.
At reduced cost. This method allows you to write off costs directly to cost of sales. Wiring Dt 90.02 - Kt 26.

The first method is good because it is more detailed and is suitable for large productions with a lot of costs. The second one is more suitable for small companies.

If you need to stupidly and blindly have a zero balance at 26, use Alyonochka’s advice. And if you want to follow the accounting methodology for general business expenses, then think about what she (1C) told you.. A similar problem(amp)amp;#33; The management opened companies, but for the first month there was no revenue (construction, repairs, contracts for a rather long period).

there is no point in setting the distribution base on account 26 of revenue, since there is none, nor the cost of direct costs - account 20 is also not closed... and every month transfer each element of expenses to account 97-2nd work. The management does not find it possible to carry out the implementation step by step. tried to do the implementation for 1 kopeck.

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BP. Closing account 25 (NU)

VasiL-V Friends, help me figure it out.
Accounting says account 25 should be closed with the following entries:
Dr Kt 20.0125.02 Dr Kt 90.02.120.01 And now the “Closing of the Month” forms the following:
Dt Kt 90.0825.02 This is tax accounting. Give me an idea on how to get out of the situation
John83

As far as I remember, the 26th account is always closed on the 90th - there is no standard costing for it. I won’t confirm, but most likely the 25th one belongs there too.

Vitello And now the “Closing of the Month” forms the following:
Dt Kt
90.0825.02a

Dt Kt
25.01 90.08 for the same amount with a minus, doesn’t it form?

Vitello

which will then go to 20

Dimonster

(0) On account 25 in NU there are both direct ODA expenses (25.01) and indirect ODA expenses (25.02), they are closed in different ways in NU. Most likely, the distribution methods for closing items of account 25 are configured incorrectly.
(1) No, depending on the accounting policy, account 26 may be included in the cost price (closed at account 20) or included in ex. expenses (close on 90.08 - direct costing). Account 25 is always closed at account 20.

John83

(4) I’m talking specifically about NU

ivanoa

Look at what type of NU expenses is included in the cost item, maybe this is the issue.

VasiL-V

(2) Yes, it forms, only Dt90.08-Kt25.01 with a minus for the same amount. But it doesn’t seem to go to 20 then, there is only a lower wiring Dt99.09-Kt99.01 for the same amount...

(4)Where can I check if the settings are correct and what they should be?

(6) As I understand it, you are talking about RS information “Methods of distribution of total. expenses”, so the cost items have not been selected... which ones need to be supplied?

ivanoa

(7) I’m talking about those cost items that are indicated when transferring documents to account 25.

Strogg

RS "Methods of distribution of general production and general economic expenses." Most likely, the distribution base is “Revenue”. Put “Output volume” if accounting is carried out without using account 40, or “planned production cost” if using.

VasiL-V (9) Yes, there was “Revenue”. I tried “Output volume” and “Planned production cost”, the result was the same. Outputs:
Dt Kt 90.0825.02 Dt Kt 90.0825.01 At the same time it writes “There is no base for distribution of direct expenses”, accounting account 25 Vitello

(10) That's another story,
no base means there is no release.

VasiL-V

(8) There were Direct Costs.

Accounting 26 for dummies: examples and postings

I installed indirect ones - it closed with wiring Dt90.02-Kt25.01. The booze is hot so that it closes after 20 counts

VasiL-V

(11) Yes, my head is spinning, even they tell me that this is a problem for accountants

Dmitrii

The accounting manual for edition 1.6 states that “...indirect costs (my note - 02/25) in accounting are written off as direct costs (my note - in 20) and affect the formation of product costs, and in accounting they are written off as current expenses (my note - as of 90.08) and do not affect the formation of cost.”

Perhaps they are lying. I'm not very good at NU.

Dmitrii

to (14) But January 25 (unlike February 25) should close at 20 in NU.

Strogg

(10) Are there any costs for the 20th? Or release? Or maybe he simply has nowhere to hide, so he’s poking into the 90s :). But that's just a guess :)))

VasiL-V

(16) Well, if you look at the turnover, then on account 20 there is a turnover for the period. Is this what you mean?

VasiL-V

(14) Which manual are you referring to? It is in the program or freely available, it can be given to accounting departments for study.

Dmitrii

(18) In the box with the program there is a yellow book “1C: Accounting 8. Guide to Accounting”.

SmallFox Please help me, I’m already exhausted. I can't imagine what's wrong.
Closing the month “Calculation of cost” generates transactions in accounting:
1. D 20.01.1 / K 25.01
2. D 90.08.1 / K 26.01 everything seems to be correct, but where is the posting of closing account 20 for 90.02 And with NU it’s generally terrible, postings 1.D 90.08 / K 25.022. D 90.08 / K 25.01 in red (why is this?) and it turns out that the amount is stuck on D 25.01 and account 20 also remains not closed?????

Write-off and distribution of general business expenses

Write-off of postage stamps 26 55 Payment of expenses (small work, services) from special bank accounts 26 60 Payment of work, services of third-party organizations for general business needs 26 68 Calculation of payments of taxes, fees, penalties 26 69 Deductions for social needs 26 70 Calculation of wages administrative, managerial and general business personnel 26 71 Accrual of travel expenses, as well as accountable expenses for small general business needs 26 76 General business expenses associated with other creditors 26 79 General business expenses associated with divisions of the organization on a separate balance sheet 26 94 Write-off of shortages without guilty parties, except for natural disasters 26 96 Attribution of general business expenses to the reserve for future expenses and payments 26 97 Write-off of the share of future expenses for general business expenses Table 2.

If the company uses the full one, then it uses statement 15 for analytics to account for the expenses we are interested in, and for synthetic accounting, journal-order 10 (or 10/1). In the order journal 05, both analytics and synthetic accounting are maintained, in the case of using a partial form.

The information that is reflected in these registers is formed on the basis of tables on the distribution of wages and materials, amounts of depreciation of fixed assets, decoding sheets for various types of cash expenses, which are reflected in other order journals, etc.

Methods of writing off from account 26 “General business expenses” Russian accountants write off expenses allocated to it from account 26 “General business expenses”. They have the right to do this in two ways (the method chosen by the organization must be fixed in the accounting policy).

Which method of cost formation the accountant will choose must be indicated in the accounting policy, otherwise the organization is obliged to form the full production cost of the product. When an accountant chooses the accounting method at full production cost, general business expenses are written off as a debit to account 20 “Main production”.

How to close account 26

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.

The accountant needs to make the following entries:

Dt 20 Kt 26 - 450,000 (1,800,000 × 0.25) - the estimated share of general business expenses is included in the cost of construction and installation work.
Dt 23 Kt 26 - 50,000 (200,000 × 0.25) - the cost of providing motor transport services to third-party organizations includes the share of expenses from account 26.

D 90-2 Kt 26

You can learn more about accounting for account 90 by reading the material “Account 90 in accounting (nuances).”

How to make final entries to create a balance sheet

Account 26 in accounting serves to reflect information that is related to general business expenses. All applicable methods of reflecting such expenses should be provided for in the accounting policies.

Error No. 5: The item group for income and expenses is incorrectly specified

Rice. 14 Month closing error

This message is issued if the nomenclature group that was used to reflect revenue from services rendered relates to activities subject to UTII (account 90.01.2). At the same time, this nomenclature group is used to reflect revenue from activities with the main tax system (account 90.01.1) or to reflect direct expenses from activities with a special taxation procedure.

Error #6: Errors when recording costs on direct expense accounts

May occur if allocated expenses are recorded in direct expense accounts.

Rice. 15 Month closing error

Expenses related to all types of activities are reflected in cost items with the type “For various types of activities” in the accounts for indirect expenses.” This error may be due to the fact that normalized expenses are recorded in accounts for direct expenses.

Normalized expenses should be reflected according to cost items with the type of expense:

voluntary personal insurance, which provides for payment of medical expenses by insurers;
voluntary personal insurance in case of death or disability;
voluntary insurance under long-term life insurance contracts, pension insurance and (or) non-state pension provision for employees;
entertainment expenses;
advertising expenses (standardized).

The calculation of the amount of recognition of these expenses for tax accounting is carried out in accordance with the norms established by law on an accrual basis from the beginning of the year only for indirect expenses of tax accounting.

", November 2017

Both beginners and experienced users have questions about closing 20, 23, 25, 26 accounts. Using the example of the program “1C: Enterprise Accounting 8”, ed. 3.0, let’s look at what settings need to be made so that cost accounts are closed correctly every month.

Setting up accounting policies

The organization's accounting policy is created in the program annually, and reference books are filled out along with it: methods for determining indirect costs and a list of direct costs.

The screenshot shows that there are two checkboxes available:

« Output" - should be owned by those organizations engaged in production.

« Carrying out work and providing services to customers» – should be used by organizations that specialize in providing production services.

If none of these settings are selected, then it is understood that the program is run by a trading organization - “bought and sold” - nothing will be produced and no services will be provided, therefore, the account will not be used at all in the activities of such an organization.

Recommendations for correcting errors that occur when closing a month

A very common situation is that the closing of the month was successful, the program did not produce any errors, but when generating the balance sheet, the user notices that on January 20 the account was closed to the account on August 90 or was not closed at all. You need to do the following:

look at the entries in the routine operation “Closing accounts: 20, 23, 25, 26” to which account the account was closed /. If it closed on August 90, then you need to check the list of direct expenses; perhaps there are not enough entries here;

according to the report “Analysis of sub-conto: item group, analyze for which item group and cost item the account was not fully/partially closed / to account 90.02. If the direct expense accounts are not closed at the cost of production, this may mean that there is work in progress in the program, there are not enough entries in the list of direct expenses, or there is no revenue for this item group.

After checking the documents and making changes to them, you must close the month again.

It also happens that the program produces errors indicating where the problem is and what needs to be done to correct these errors. Everything is simple here, you should read all the information that the program provided, correct errors following the recommendations, and close the month again.

In conclusion, let us once again draw attention to the fact that the organization’s accounting policy is created annually, and along with it, methods for distributing indirect costs and a list of direct costs are created. The list of direct expenses is key, precisely due to the presence of entries in it, the program “1C: Accounting 8”, ed. 3.0, determines what to write off as indirect expenses when closing the month, and what to direct expenses.

ABC of accounting Vinogradov Alexey Yurievich

6.5. Basic accounting entries for account 26 “General business expenses”

On active account 26 “General expenses” they keep track of the costs of managing and servicing the enterprise as a whole, that is, account 26 reflects the costs of plant management. Account 26 does not have a balance at the reporting date, therefore, it is not reflected in the balance sheet. Costs collected during the month in the debit of account 26 are distributed at the end of the month between types of products in proportion to a certain base, for example, in proportion to the wages of workers in the main production.

Account 26 takes into account the following expenses:

– salaries of specialists and plant management employees

– social contributions from the specified salary

– depreciation of the factory building

– ensuring normal working conditions

– travel expenses

– entertainment expenses

– expenses for maintaining office equipment

- office expenses

– postal, telephone, telegraph, printing expenses

– expenses for periodicals and other literature

- other expenses.

At the end of the month, general business expenses (for plant management) are completely transferred to the cost of products (works, services) of the main (and auxiliary) production by posting:

Debit account 20 (23) Credit account 26

with appropriate distribution between types of products.

Example 6.2. The company produces 3 types of products: A, B, C. The salaries of workers in the main production for the current month were:

– for product A – 200,000 rubles.

– for product B – 250,000 rubles.

– for product B – 300,000 rubles.

General business expenses (enterprise management expenses) for the current month amounted to 90,000 rubles. (debit balance of account 26).

The distribution of general business expenses by product will be as follows:

The distribution coefficient is

90,000 rub. : (RUB 200,000 +RUB 250,000 +RUB 300,000) = 0.12.

Then the write-off from account 25 for types of products will look like:

– for product A: Debit account 20 Credit account 26 – 24,000 rub.(= RUB 200,000 * 0.12)

– for product B: Debit account 20 Credit account 26 – 30,000 rub.(= RUB 250,000 * 0.12)

– for product B: Debit account 20 Credit account 26 – 36,000 rub.(= RUB 300,000 * 0.12)

BASIC ACCOUNTING ENTRY FOR ACCOUNT 26 “GENERAL EXPENSES”

Representation expenses of an organization are the costs of receiving and servicing representatives of other organizations and holding business meetings:

– on holding an official reception of representatives of other organizations

– on their transport support

– on their attendance at cultural and entertainment events

– for their buffet service during negotiations.

Entertainment expenses are included in the cost of products (works, services) within the limits of the norms. In accordance with Chapter 25 of the Tax Code of the Russian Federation, these are amounts within 4% of labor costs for the reporting period, and only if there are appropriate supporting documents (service agreements, payment orders, cash register receipts).

Entertainment expenses are reflected by entries of the following type:

Debit account 26 Credit account 10, 50, 70, 69, 71.

The amount of entertainment expenses is included in the cost of products (works, services) without “input” VAT. The entire “input” VAT is reflected in account 19. In this case, only that part of the “input” VAT that corresponds to the standard amount of entertainment expenses is reimbursed from the budget. “Input” VAT on excess entertainment expenses is written off to account 91 “Other income and expenses” subaccount 91-2 “Other expenses”, and this amount of “input” VAT on excess entertainment expenses Not reduces taxable income.

Example 6.3. In January, the company received a delegation of business partners and spent 17,700 rubles on related hospitality expenses (buffet and transport services). (including VAT – 2,700 rubles). Expenses for remuneration of employees of the enterprise in January amounted to 250,000 rubles.

The standard amount of entertainment expenses for January is

10,000 rub. (= RUB 250,000 * 4%).

The corresponding standard value of “input” VAT is

1,800 rub. (= RUB 10,000 * 18%).

The accounting entries will look like:

Debit account 26"General running costs"

Credit account 76

15,000 rub.– the amount of entertainment expenses (without “input” VAT).

Debit account 19

Credit account 76“Settlements with various debtors and creditors”

2,700 rub.– “input” VAT on entertainment expenses.

Debit account 76“Settlements with various debtors and creditors”

Credit account 51"Current accounts"

17,700 rub.– bills for entertainment expenses have been paid.

Debit account 68"Calculations for taxes and fees"

Credit account 19“Value added tax on acquired assets”

1,800 rub.– the standard amount of “input” VAT was reimbursed from the budget.

Debit account 91"Other income and expenses" subaccount 91-2"Other expenses"

Credit account 19“Value added tax on acquired assets”

900 rub.(= 2,700 rubles – 1,800 rubles) – “input” VAT corresponding to the excess of the standards for entertainment expenses is written off.

Account debit 90"Sales" subaccount 90-2"Cost of sales"

Credit account 26"General running costs"

15,000 rub.– entertainment expenses are written off as cost of sales.

In international accounting standards, general business expenses are called “non-calculated”, since their volume is not related to the volume of production. Therefore, unlike general production expenses, general business expenses are attributed not to the cost of production (work, services), that is, not to production accounts (20, 23), but to a decrease in sales income by posting:

Account debit 90"Sales" subaccount 90-2"Cost of sales"

Credit account 26"General running costs".

From the book Accounting in Agriculture author Bychkova Svetlana Mikhailovna

14.2.2. The procedure for closing accounts 97 “Deferred Expenses”, 25 “General Production Expenses”, 26 “General Business Expenses” Account 97 “Deferred Expenses” is closed to the extent that these expenses fall within the reporting year. This is established based on

From the book Settlements with accountable persons: accounting and taxation. author Zakharyin V R

4. Basic accounting entries for accounting settlements with accountables

author Vinogradov Alexey Yurievich

6.2. Basic accounting entries for account 20 “Main production” Information on production costs (core production of this organization) is reflected in the active account 20 “Main production”. The balance of account 20 “Main production” at the end