Setting up subaccounts 43 accounts in 1s. Organization of production of finished products

Account 43 “Finished products” generates generalized information about the availability of inventories finished products. The concept of finished products includes MPZs that have gone through all stages of production processing and acquired a completed appearance that does not require modifications or additional costs to begin operation.

Characteristics of account 43

Finished products must be taken into account as a separate group from other inventories for sale:

constant monitoring of production volumes of such products, analysis of the level of their quality and degree of preservation;
documentary support of products shipped to customers with subsequent monitoring of the status of settlements for concluded transactions;
verification activities in order to monitor the completeness of deliveries of finished products, compliance of the terms of the contract with the results of activities in practice;
analysis of account 43 allows you to calculate the final values for revenue from sold finished products, correlate the information received with information about the level of profitability and the actual cost of each unit.

Is count 43 active or passive?

This is an active account, which is debited in accounting when finished products arrive at the company’s warehouses. The ending balance can only be in debit; in the balance sheet, the account results are reflected as assets. In the case of selling a certain amount of finished products or transferring them to another department for the needs of the organization, the account. 43 is credited. Products ready for sale, including semi-finished products of own production, should be accounted for at actual cost.

When organizing analytical accounting, a separate sub-account is created for each product category, which reflects data in cost and physical terms. Subaccounts 43 accounts:

43.01, in which it is customary to keep records of products using the planned cost method;
43.02, which provides for accounting at actual cost.

Account 43 in accounting: postings

When the finished product accounting account is debited, it is posted to the warehouse. The following may serve as corresponding loan accounts:

20, or 29 – if the products arrived from production shops (a receipt is issued);
76 – if the receipt was made within the same enterprise (reflected in the acceptance certificate);
80 – such correspondence from account 43 occurs if a contribution to the authorized capital was made with finished products (data is taken from the minutes of the board’s decision);
– if the product is issued in the form of a discount to the buyer (a delivery note is drawn up);
– if you include semi-finished products produced on your own.

For loan 43, a posting account is generated upon disposal of finished products from the warehouse in correspondence with the debit of the accounts:

45 – when transferred to third parties under a transfer and acceptance certificate;
80 – upon transfer under a simple partnership agreement;
44 - with it, standard entries for account 43 are drawn up when spent to solve commercial problems;
94 – when written off if a shortage is identified;
97 – when used to perform certain jobs.

Account 43 “Finished products” in examples

An example taking into account the actual price.

The company produced 60 units of commercial equipment. The main production in terms of costs showed 700,000 rubles, additional work assembly cost 120,000 rubles. Account 43 in accounting will participate in the following transactions:

debiting 20 from Kt 10 (69, 70) for a total amount of basic production expenses of 700,000 rubles;
debiting 23 from Kt 10 (69, 70) to reflect in the accounting of assembly expenses 120,000 rubles;
debit 20 with Kt 23 to include the cost assembly work in the cost of finished products 120,000 rubles;
account 43 is debited from Kt 20 when moving manufactured products to the warehouse for 820,000 rubles. (700,000 + 120,000).

The characteristics of account 43 suggest the possibility of forming the price of finished products using the planned cost method when such a rule is fixed in accounting policy enterprises. It is allowed to keep records in actual production prices, production reduced prices, standard prices, wholesale prices, free selling prices and free market prices.

"operations for accounting of finished products were available, the program should be configured accordingly.

In the functionality settings (section “Main” – Settings – Functionality) on the “Production” tab there should be a “Production” checkbox:

In addition, you need to correctly: in the form for setting it up on the “Costs” tab, indicate production as a type of activity, the costs of which are accounted for on account 20 (Main production):

Here you can also set up product accounting. By default, the program takes into account manufactured products at their planned cost in accounting account 43 (Finished products), then during period closure it is produced and the amount is adjusted.

If the accountant wants to use accounting account 40 (Release of finished products), then in the accounting policy form, click the “Advanced” button on the “Costs” tab and check the box “Take into account deviations from the planned cost.” Then the manufactured products will be accounted for at the planned cost on account 40, and then, when closing the period, the program will calculate the actual cost and take it into account at account 43.

Finished products in 1C with examples

Standard documents in 1C 8.3 for reflecting production operations are available in the “Production” section (see the “Product Release” subsection).

Product output is reflected in the “Shift Production Report”. Despite the name, this program object is not a report, but a standard document.

It is first necessary to enter the manufactured products into the directory “”, indicating the type of nomenclature for them - Products. If an organization uses different ones to record its activities, you must also fill out the “Nomenclature group” field (by selecting an item from the directory).

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An example of accounting for finished products in 1C without account 40

Example 1. A furniture factory produced “Director” tables and “Clerk” tables. The accounting policy prescribes accounting for manufactured products on account 43, without account 40.

Product release. In order to reflect the release, we will create a standard document “”. In the “header” details we will indicate the warehouse (if the organization maintains warehouse records) and the cost account. On the “Products” tab, in the rows of the table, we indicate the manufactured products and manually enter their planned price. By default, the accounting account is filled in - 43.

Document 1C will generate accounting entries for accounts Dt 43 Kt 20 for the amount of the planned cost of production.

Sales of finished products. Registered in the program in a standard way using the standard document “”.

Closing the month and adjusting costs. At the end of the period (month), we will carry out the routine in the program automatic processing" ". It will calculate the cost of production based on the amount of actual costs posted to the debit of account 20 for the item group of products (if item groups are not used, costs are calculated as a whole in account 20). Costs usually include the cost of raw materials, wages of production workers, etc. Then the program will adjust the cost of production. To view the postings of this operation, you need to click on the link “Closing accounts 20, 23, 25, 26” in the month closing form and select “Show postings”:

We see that in 1C an accounting entry has been generated that adjusts the cost of production: Dt 43 Kt 20. Moreover, the amount of the entry can be negative, depending on which cost is greater - planned or actual.

If the manufactured products were sold, then during the closing of the period the program also adjusts the cost of its write-off, creating a debit entry in accounting account 90.02 “Cost of sales”:

The program allows you to generate convenient analytical reports and calculations “Cost calculation” and “Cost of manufactured products”. They are also available in the month closure form (after the closure has been completed) via the link “Closing accounts 20, 23, 25, 26”.

The “Cost Cost Calculation” reflects the costs incurred for each unit of production:

Another calculation certificate - “Cost of manufactured products” - shows the value of the actual cost, the planned one, as well as the deviation of the “fact” from the “plan”:

Example of product accounting with a score of 40

Example 2. A furniture factory produced “Director” tables and “Clerk” tables. The accounting policy of the enterprise prescribes the use of accounting account 40 “Release of finished products”.

In the program, you need to configure the use of account 40 in the accounting policy (see the beginning of the article).

Finished products can be accounted for in different ways: at actual or standard (planned) cost. About what methods of accounting for finished products are supported in “1C: Accounting 8” edition 3.0, how the methods used are consistent with regulatory documents, and what needs to be taken into account before choosing one or another technique and fixing it in the accounting policy - read in this article. The entire sequence of actions and all drawings are made in the “Taxi” interface. The given recommendations can also be applied by users of “1C: Accounting 8” (rev. 2.0).

The procedure for accounting for finished products and its features

Clause 2 of the Regulations on accounting“Accounting for inventories” PBU 5/01, approved. Order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n (hereinafter referred to as PBU 5/01) determined that finished products (GP) are integral part the enterprise's material and production reserves (MPR).

In addition to PBU 5/01, the accounting procedure for inventories is regulated by the following regulatory legal acts:

Regulations on accounting and financial reporting in Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (hereinafter referred to as the Regulations on Accounting and Reporting);
Methodological guidelines for accounting of inventories, approved. by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n (hereinafter referred to as the Guidelines);
Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved. by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (hereinafter referred to as the Instructions for using the Chart of Accounts).

The specified regulatory legal acts provide various methods accounting of finished products. The main feature of accounting for GP is associated with the time gap between the moment it arrives at the warehouse and the moment the actual cost of products produced during the month is determined.

On the one hand, finished products must be accounted for at the actual costs associated with their production (clause 7 of PBU 5/01, clauses 16, 203 Guidelines). On the other hand, it is not always possible to determine the actual cost of finished products at the time of their release. In this case, the organization can use the so-called standard method of accounting for finished products. The normative method involves the use of accounting prices, at which products are delivered to the organization’s warehouse within a month and written off upon sale.

According to paragraph 204 of the Methodological Instructions, actual production costs, standard costs, contract prices and other types of prices can be used as accounting prices for finished products. The choice of specific options for accounting prices for homogeneous groups of finished products belongs to the organization and must be enshrined in its accounting policies.

If an organization accounts for finished products at actual cost, then when closing the month, no differences arise in accounting. If the organization uses the standard method of accounting for finished products, then at the end of the month the costs of production are determined and the differences between the standard (planned) and actual costs (hereinafter referred to as deviations) are identified.

Information about the availability and movement of finished products is reflected in account 43 “Finished products”. With the standard method of accounting for finished products, deviations can be taken into account with or without the use of account 40 “Output of products (works, services)” (Instructions for using the Chart of Accounts).

All of the listed methods for accounting for finished products are supported in 1C: Accounting 8.

Organization of accounting of finished products in “1C: Accounting 8”

In order for production operations to be available to the user, he must ensure that the corresponding program functionality is enabled. The functionality is configured using the hyperlink of the same name from the section Main. On the bookmark Production you need to set the flag of the same name.

To set accounting parameters that are common to all information base organizations, you must follow the hyperlink Accounting parameters(chapter Main).

Inventory accounting parameters, including finished products, are configured on the tab Reserves.

Analytical accounting of inventories in accounting accounts in the program is always carried out by item items (names of goods, materials, products). In addition, analytical inventory accounting can be additionally established by batches and warehouses (by quantity or by quantity and amount).

Please note that for accounting and tax accounting Inventory settings are the same.

If in Accounting policy at least one of the organizations has set such a method for estimating the cost of inventories as FIFO, then the flag Inventory accounting is carried out must be set to position By batch (receipt documents).

On the bookmark Production filling in the details Type of planned prices will allow you to automatically fill in the planned (standard) cost of the item in production accounting documents ( Shift production report And Provision of production services).

The type of planned (accounting) prices is selected from the directory Item price types, where all price types used in the organization’s accounting are stored, for example: planned, wholesale, retail, purchasing. The actual accounting price can also be stored here (if the actual production cost is used as the accounting price of the product).

To set the price type for a specific type of item, you must use the document Setting item prices(chapter Warehouse).

Information about accounting policy settings for each organization is stored in the register Accounting policy, which can be accessed via the hyperlink of the same name from the section Main.

On the bookmark Reserves settings Accounting policy the method for valuing inventories (IP) upon disposal is selected: at average cost or FIFO. Let us recall that the LIFO method has not been used in accounting since 01/01/2008 (Order of the Ministry of Finance of Russia dated 03/26/2007 No. 26n). The LIFO method has been excluded from tax accounting since 01/01/2015 ( Federal law dated April 20, 2014 No. 81-FZ).

Props value will not affect the cost of disposed finished goods if the organization uses the unit cost valuation method. When accounting for inventories at unit cost, it is necessary to follow the rule: the name of each batch of products must be unique.

On the bookmark Cost describes the procedure for accounting for expenses common types activities (except for selling expenses).

If one of the organization’s activities is production of products, then on the tab Cost the corresponding flag must be set.

During a routine operation in the credit of account 20 “Main production” the amounts of the actual cost of products produced, work performed, and services are reflected.

The cost of manufactured products is calculated taking into account planned prices in the following order:

costs collected in the debit of account 20 are distributed among the types of products produced in proportion to their planned (accounting) cost;
The production of a specific product includes the costs collected for the division and product group that are indicated in the document for the release of this product.

The actual cost of manufactured products does not include the amounts specified in the documents WIP Inventory.

Button Indirect costs on the bookmark Cost allows you to go to the form of settings for accounting for indirect expenses (we remind you that indirect expenses are accounted for in accounts 25 “General production expenses” and 26 “General expenses”).

Costs from account 26 can be taken into account in one of two ways:

written off in the cost of sales as semi-fixed (direct costing method) to account 90.08 “Administrative expenses”;
be included in the cost of manufactured products (in this case, costs from account 26 are distributed between the divisions of the main and auxiliary production, that is, they are attributed to accounts 20 “Main production” and 23 “Auxiliary production”).

Costs from account 25 “General production costs” are distributed between item groups of the main or auxiliary production.

If general business expenses are included in the cost of manufactured products or the organization uses account 25, then you should set up methods for distributing these expenses by clicking on the hyperlink Methods for allocating indirect costs.

By button Additionally on the bookmark Cost a transition is taking place in the form of additional installations used in calculating the cost of finished products (Fig. 1). Such installations include:

the need to calculate the cost of semi-finished products;
the need to calculate the cost of services to its own divisions;
determination of the sequence of production stages (processing stages);
the need to use account 40 “Output of products (works, services)” to account for deviations.

So using a combination of parameter settings Accounting policy, using the program you can organize accounting of finished products:

at full actual or planned production cost;
at incomplete actual or planned production costs (except for general business expenses).

In turn, accounting for finished products at planned (standard) production costs (full or reduced) can be carried out with or without the use of account 40.

For tax accounting purposes, the list of direct costs for production of products is indicated in the list Methods for determining direct production costs in NU, accessed in settings Accounting policy via the hyperlink of the same name on the bookmark Income tax.

Accounting for finished products at actual cost

The actual production cost as the accounting price of products is used, as a rule, in single and small-scale production, as well as in the production of mass products of a small range (clause 205 of the Guidelines).

At the same time, the cost of the same product, but released in different times may vary. In this case, when selling or otherwise disposing of finished products, they must be written off using one of the following methods (clause 16 of PBU 5/01):

at unit cost;
at average cost;
at the cost of the first acquisitions (FIFO).

The organization must establish a specific write-off method in its accounting policies.

Example 1

The organization "TF Mega" produces souvenir glasses, uses common system taxation (OSNO). Finished products are accounted for at actual cost, and inventories upon disposal are valued at average cost. At the beginning of 2015, there were no remaining finished products in the warehouse. In January 2015, 100 pieces were produced. finished products at the actual cost of 30 rubles. per piece, and in February 2015, 100 pieces were produced. finished products at actual cost 60 rubles. per piece The selling price of a souvenir glass is 100 rubles. per piece (including VAT - 18%). In January 2015, a batch of finished products in the amount of 80 pieces was sold. The same batch of finished products was sold in February 2015.

If an organization accounts for finished products at actual cost, then only account 43 “Finished products” is used in accounting without using account 40 “Output of products (works, services)”. In settings Accounting policy on the bookmark Cost necessary using the button Additionally open the additional settings form and make sure that the flag disabled (see Fig. 1).

On the bookmark Reserves in settings Accounting policy props Method for assessing inventories (MPI) must be set to At average cost.

After completing the document Shift production report the program will generate the following correspondence of accounts:

Debit 43 Credit 20 - for the amount of the actual cost of production (in January it amounted to 3,000 rubles (100 pieces x 30 rubles), and in February - 6,000 rubles (100 pieces x 60 rubles)).

After posting the document Sales of goods and services, a group of accounting entries will be formed:

Debit 90.02.1 Credit 43 - for the amount of actual cost written off products sold(in January it amounted to 2,400 rubles (80 pieces x 30 rubles), and in February - 4,400 rubles).
Calculation of the average cost of products written off in February, taking into account the balance of the batch of glasses at the beginning of the month: ((20 pcs x 30 rubles + 100 pcs x 60 rubles) / 120 pcs) x 80 pcs. = 4,400 rub.

Debit 62 Credit 90.01.1 - for the amount of products sold (in both January and February the amount is the same and amounts to 8,000 rubles).

Debit 90.03 Credit 68.02 - for the amount of VAT on sales (in both January and February the amount is the same and amounts to 1,220.34 rubles (8,000 rubles x 18/118).

Analysis of account 43 shows us the balances of finished products at the beginning and end of February, as well as the volume of produced and sold products in quantitative and total terms (Fig. 2).

Please note that when applying the method of assessing the MPZ P about the average cost During the reporting period, the amount of finished products written off is calculated based on the moving average cost. When performing a routine operation Closing accounts 20, 23, 25, 26 adjusting entries are generated for the difference between the moving average and the weighted average cost. Therefore, if within a month they carry out additional issues batches of glasses, then the cost of writing off finished products will be adjusted at the close of the month.

Standard method of accounting for finished products without using account 40

If accounting for finished products is carried out at standard cost or at contract prices (without using account 40), then paragraph 206 of the Methodological Instructions prescribes such accounting as follows:

the difference between the actual cost and the cost of finished products at accounting prices is reflected in account 43 “Finished Products” in a separate subaccount “Deviations of the actual cost of finished products from the accounting cost”;
the excess of the actual cost over the accounting value is reflected in the debit of the deviation subaccount and the credit of the cost accounting accounts, and the savings are reflected in the reversal entry;
if finished products are written off at book value, then at the same time deviations related to the finished products sold are also written off to the sales accounts;
deviations related to the balances of finished products remain on account 43 “Finished products” (according to the deviations subaccount);
regardless of the method for determining accounting prices total cost finished goods (accounting cost plus variances) must equal the actual production cost of these products.

In general, this accounting procedure is followed in “1C: Accounting 8”, with the exception that the program’s chart of accounts does not provide for a separate subaccount to account 43 to account for deviations, and deviations are not written off simultaneously with the disposal of finished products, but only at the end of the month.

This approach is due to the following considerations:

as a rule, the actual production cost of finished products can only be calculated at the end of the month, when it will be accrued wages, all material costs are precisely determined, including costs for energy, fuel, etc., while the receipt and disposal of finished products can be carried out before the end of the month;
It does not seem appropriate to keep operational records of deviations between the actual and planned cost of finished products, since these deviations are calculated and written off only at the end of the month when processing is performed Closing the month;
the provisions of PBU 1/2008 “Accounting policies of organizations” are observed, approved. by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n, namely, the assumption of continuity of activity, the requirement of timeliness and the requirement of rationality of accounting policies.

To calculate deviations between the actual and planned cost of finished products in 1C: Accounting 8, an information register is used Product cost calculation. When performing a routine operation Closing accounts 20, 23, 25, 26 The following register movements are formed:

the planned and actual cost is determined for the purposes of accounting and tax accounting in the context of each production division, each nomenclature group and each nomenclature unit;
The amount of work in progress (WIP) is determined for accounting and tax accounting purposes in the context of each production unit and each product group.

Deviations between the actual and planned cost for each product item are reflected in Certificate-calculation of the cost of manufactured products and rendered production services(Fig. 3).

It allows you to analyze in detail the cost per unit of manufactured products. Help-calculation of product costs(Fig. 4).

After the routine operation Closing accounts 20, 23, 25, 26 the following are formed accounting entries:

Debit 43 Credit 20.01 - for the amount of deviation (positive or in the case of savings - negative) between the actual and planned cost for each type of product produced in current month products. Debit 90.02.1 Credit 43 - for the amount of deviation for each type of finished product sold in the current month.

You can check the calculation of the amount of deviations for released products quite simply using Help calculating the cost of manufactured products, as well as standard reports on accounts 20 “Main production” and 43 “Finished products”, where deviations are reflected quite clearly.

But how is the amount of deviations calculated in relation to retired products that can be produced not only in the current, but also in previous reporting months?

According to the Instructions for using the Chart of Accounts, when writing off finished products from account 43, the amount of deviations of the actual production cost related to these products from the cost at prices accepted in analytical accounting is determined by a percentage calculated on the basis of the ratio of deviations to the balance of finished products at the beginning of the reporting period and deviations for products received at the warehouse during the reporting month to the cost of these products at discount prices.

Let's see whether the program follows the algorithm for calculating deviations attributable to sold products as described in the Instructions.

Example 2

Organization " New interior» produces wooden toys and other wood products, uses OSNO. Finished products are accounted for at planned (standard) cost without using account 40. The planned cost of finished products is 70 rubles. per piece

At the beginning of February 2015, the balance of finished products amounted to 200 pieces.

The deviations attributable to the balance of finished products at the beginning of February amount to 448 rubles.

In February 2015, 400 units were produced. finished products.

The actual cost of manufactured products amounted to 30,142 rubles.

In February 2015, a batch of finished products in the amount of 500 pieces was sold.

The numbers in the example have been rounded to the nearest ruble to make it easier to understand.

Let's calculate economic indicators using a discount price of 70 rubles, according to the conditions of the example:

The planned cost of products released in February is 28,000 rubles. (400 pcs. x 70 rub.);
deviations for products received at the warehouse during February amount to RUB 2,142. (RUB 30,142 - RUB 28,000);
The planned cost of finished product balances at the beginning of February is 14,000 rubles. (200 pcs. x 70 rub.);
The planned cost of goods sold in February will be 35,000 rubles. (500 pcs. x 70 rub.).

Following the Instructions for using the Chart of Accounts, we calculate the percentage of deviations of the actual production cost from the cost at prices accepted in analytical accounting: (-448 rubles + 2,142 rubles) / (14,000 rubles + 28,000 rubles) x 100% = 4.033%.

Then the amount of deviations attributable to products written off in February will be: 35,000 rubles. x 4.033% = 1,412 rubles.

Now let's see what entries the program makes for writing off deviations.

Let's make the settings first Accounting policy, which are similar to the settings for Example 1.

After completing the document Production report During the shift, the following wiring will be generated:

Debit 43 Credit 20 - for the amount of products received at the warehouse in accounting prices, i.e. 28,000 rubles.

Since at the time of the document Sales of goods and services deviations cannot yet be determined, then the products are written off based on the method of assessing inventories set in the settings Accounting policy(in our case - at the average cost). Then, when performing a routine operation Closing accounts 20, 23, 25, 26 the program “brings” the cost of written-off finished products to the actual cost.

Let's analyze the turnover of accounts 90.02.1 and 43 (Fig. 5).

The total amount of turnover for February is rounded to 36,412 rubles. If we subtract from this amount the planned cost of products sold (35,000 rubles), we get a difference of 1,412 rubles, which corresponds to the amount of deviations calculated according to the Instructions for using the Chart of Accounts.

Thus, despite the absence in “1C: Accounting 8” of a separate sub-account to account 43 to account for deviations, the proposed procedure ensures the implementation key points accounting of finished products:

at the end of each month, it is possible to analyze deviations between the planned and actual costs for each item of finished product;
at the end of each month, the total cost of finished products is always equal to the actual production cost of these products, according to paragraph 5 of PBU 5/01 and paragraph 206 of the Methodological Instructions.

In our opinion, if an organization keeps records of finished products in 1C: Accounting 8 using the normative method without using account 40, then it must consolidate the methodology implemented in the program in its accounting policy.

Let us emphasize once again that this methodology guarantees compliance with the requirements of PBU 5/01.

Standard method of accounting for finished products using account 40

When accounting for finished products at standard (planned) cost, account 40 “Output of products (works, services)” can be used to identify the difference between the actual cost and the cost of finished products at accounting prices. Account 40 is closed monthly to account 90 “Sales” and has no balance at the reporting date. Instructions for using the Chart of Accounts allow an organization to use account 40 if necessary.

In "1C: Accounting 8" you can use the option of accounting for the costs of manufacturing finished products using account 40. To do this, in the settings Accounting policy on the bookmark Cost necessary using the button Additionally Take into account deviations from the planned cost(deviations of the actual cost from the planned cost are taken into account in account 40).

However, it must be borne in mind that the standard method using account 40 can be applied with one significant limitation: all manufactured products must be shipped to customers in the same reporting period in which these products are produced.

The essence of this restriction follows from the totality of regulatory legal documents regulating accounting of finished products.

Thus, the Instructions for using the Chart of Accounts establish the following procedure for accounting for finished products using account 40: any deviations that arise are completely written off as expenses for the period without distribution between the balances of finished, shipped and sold products. If, with this accounting procedure, at the end of the reporting period there are unsold finished products in the warehouse, then they will be reflected in the balance sheet at standard cost.

Clause 59 of the Accounting and Reporting Regulations allows for the reflection of finished products in balance sheet, both according to actual and standard (planned) production costs. At the same time, making up financial statements, the organization must be guided by the Regulations only if otherwise is not established by other accounting provisions (standards) (clause 32 of the Regulations). And paragraph 5 of PBU 5/01 provides for accounting for finished products only at actual cost.

As for the Methodological Instructions, paragraph 203 allows for the assessment of balances of finished products at the end (beginning) of the reporting period at standard cost, however, such an assessment is used only in analytical and synthetic accounting, but not in the organization.

Example 3

Andromeda LLC produces products (sports equipment), uses OSNO, uses the standard cost accounting method using account 40. At the beginning of 2015, there were no balances of finished products in the warehouse. In January 2015, 5 pieces were produced. products at a standard (planned) cost of 32,000 rubles. The amount of actual costs amounted to 150,575 rubles. The manufactured products were sold in full (5 pieces) in January. The numbers in the example have been rounded to the nearest ruble to make it easier to understand.

In settings Accounting policy on the bookmark Cost necessary using the button Additionally open the additional settings form and set the flag Take into account deviations from the planned cost.

After completing the document Shift production report The following invoice correspondence will be generated:

Debit 43 Credit 40 - for the amount of products received at the warehouse at planned prices, i.e. 160,000 rubles. (5 pieces x 32,000 rub.).

When posting document R sale of goods and services products are written off by posting:

Debit 90.02.1 Credit 43 - for the amount of standard (planned) cost of products sold (160,000 rubles).

When performing an operation Closing accounts 20, 23, 25, 26 the program adjusts the cost of production and the cost of write-off of products by postings:

Debit 40 Credit 20.01 - for the amount of the actual cost of products released in the current month (RUB 150,575). REVERSE Debit 43 Credit 40 - for the amount of the deviation between the planned and actual cost of products released in the current month (9,425 rubles). REVERSE Debit 90.02.1 Credit 43 - for the amount of the deviation between the planned and actual cost of products written off in the current month (RUB 9,425).

The balance sheet for account 43 (Fig. 6) shows that despite the fact that planned prices were used in accounting for finished products, the total cost of finished products (accounting cost plus deviations) is equal to the actual production cost of these products, that is, the requirements of paragraph are met 206 Guidelines and paragraph 5 of PBU 5/01.

In our opinion, an organization can establish in its accounting policy a standard method of accounting for the costs of manufacturing finished products using account 40 only if the specifics of production at a given enterprise presuppose the absence of finished product balances in the warehouse at the end of the reporting period.

IS 1C:ITS

For more information on accounting for finished products, see the “Handbook of Business Situations. 1C Accounting 8" in the "Accounting and Tax Accounting" section in IS 1C:ITS.

Accounting for companies and enterprises engaged in production differs significantly from accounting for other organizations. In this article we will tell you how to correctly take into account the results of production - finished products.

“Finished products” - account 43 in accounting

Finished products should be recognized separate group inventory, which is the result of production stages (cycles), and intended for further sale. Such inventories should be reflected in a special accounting account 43.

Accounting account 43 for dummies is an accounting account designed to account for material assets that the organization has produced independently.

Goods purchased by a company for resale should not be confused with finished goods (FG). The key feature that distinguishes account 41 from account 43 is the participation of the MPZ group in production cycle. That is, if a company purchased a product for sale, but without processing, then such material assets reflected in the accounting account 41. And if an enterprise acquires raw materials for processing, then the result of production will be considered a state enterprise.

Accounting Features

Goods produced by the organization independently are reflected in the debit of accounting account 43. Upon disposal, the accounting account is credited for the amount of written-off or sold GP. The balance at 43 (account at the end of the month) can only be debit. In the balance sheet, the SOE is reflected as part of the assets of the enterprise.

For details, accounting provides for the opening of additional sub-accounts:

43-01 - in this sub-account the GP should be reflected at the planned cost;
43-02 - for accounting for state enterprises at actual cost.

Note that analytical accounting GP should be maintained by types of semi-finished products or goods produced. That is, it is necessary to organize separate accounting.

Typical wiring

We will determine which accounting entries to use to reflect finished products, which account should correspond when compiling records.

Example

Vesna LLC produces refrigeration equipment. In March, 10 units of equipment were produced. According to the main production data, the cost of refrigeration equipment in March 2019 was 500,000 rubles, additional work on calibration and adjustment - 200,000 rubles. In April, refrigeration equipment was sold. The accountant compiled the records.

Account 43 “Finished products” is intended to summarize information about the availability and movement of finished products. This account is used by organizations engaged in industrial, agricultural and other production activities.

Finished products purchased for assembly (the cost of which is not included in the cost of the organization's output) or as goods for sale are accounted for account 41"Goods". The cost of work performed and services provided is not reflected in account 43 “Finished products”, and the actual costs for them as they are sold are written off from the production cost accounts for count 90"Sales".

Acceptance for accounting of finished products manufactured for sale, including products partially intended for the organization’s own needs, is reflected in the debit of account 43 “Finished products” in correspondence with the accounts for recording production costs or bills 40"Release of products (works, services)." If finished products are completely sent for use in the organization itself, then they may not be accounted for in account 43 “Finished products”, but are taken into account on count 10"Materials" and other similar accounts depending on the purpose of these products.

When revenue from the sale of finished products is recognized in accounting, its value is debited from account 43 “Finished products”. bills 90"Sales".

If the proceeds from the sale of shipped products certain time cannot be recognized in accounting (for example, when exporting products), then until revenue is recognized, these products are accounted for count 45"Goods shipped." Upon actual shipment, an entry is made on the credit of account 43 “Finished products” in correspondence with score 45"Goods shipped."

When accounting for finished products in synthetic account 43 “Finished Products” at actual production cost in analytical accounting, the movement of its individual items can be reflected at accounting prices (planned cost, selling prices, etc.) highlighting deviations of the actual production cost of products from their cost at discount prices. Such deviations are taken into account for homogeneous groups of finished products, which are formed by the organization based on the level of deviations of the actual production cost from the cost at the accounting prices of individual products.

When writing off finished products from account 43 "Finished Products", the amount of deviations of the actual production cost related to these products from the cost at prices accepted in analytical accounting is determined by a percentage calculated on the basis of the ratio of deviations to the balance of finished products at the beginning of the reporting period and deviations by products received at the warehouse during the reporting month, to the cost of these products at discount prices.

The amounts of deviations of the actual production cost of finished products from their cost at accounting prices related to shipped and sold products are reflected in the credit of account 43 “Finished Products” and the debit of the corresponding accounts with an additional or reversal entry, depending on whether they represent an overexpenditure or savings .

Analytical accounting for account 43 “Finished products” is carried out by storage locations and individual types of finished products.

Account 43 "Finished products"
corresponds with accounts

by debit	on loan
20 Main production 29 Service industries and farms 40 Release of products (works, services) 80 Authorized capital 91 Other income and expenses	10 Materials 20 Main production 23 Auxiliary productions 25 General production expenses 26 General expenses 28 Defects in production 44 Selling expenses 45 Items shipped 76 Settlements with various debtors and creditors 79 On-farm settlements 80 Authorized capital 90 Sales 94 Shortages and losses from damage to valuables 97 Deferred expenses 99 Profit and loss

Application of the chart of accounts: account 43

Canteen: cost accounting from raw materials to finished dishes
In the canteen, the release of finished products should be organized using account 43 “Finished products”. Is it so... in the working chart of accounts of account 40 “Output of products (works, services)” or account 43 “Finished products” or both... the actual cost of products (services). So, if accounting for finished products is organized on account 43 according to actual... using accounting prices, then finished products can be accepted into account 43 according to standard (planned...
Main, associated (associated) and by-products: what is the difference?
The term as “finished products”, which refers to the main products produced by an industrial enterprise... industry instructions for calculating the cost of finished products. But based on it... how by-products are closer to the finished products offered for sale. Products are considered finished, only... assessment of by-products reflected in subaccount 43-3, opened to account 43 “Finished products”. Regarding the use of subaccounts, accounts 43. What are related products? Under the conjugate follows...
Closing cost accounts: 20, 23, 25, 26
Several types of products, that is, indirect costs. In the chart of accounts “1C: Accounting... January 20, and then account 20 will be closed to account 43 “Finished products”. After... in the accounting policy we have checked the box “Product output... we will see the number of products produced. Planned cost - account 25 is closed to account 20, if... only the amount of products produced. Wages – account 25 will be closed to account 20 in proportion...
Return of finished products
Finished products returned by the buyer are accounted for 43 90 The cost of the products is reduced for identified defects... in this case, the asset is not recognized in account 43, but instead... is not shown in the correspondence of accounts in the form of the cost of the returned products. The matter is... sales 90 43 Due to the estimated liability, the cost of serviceable products transferred to customers... in exchange for faulty ones was written off 96 43 Due to the estimated liability...
TZV-MP - form for small businesses
Finished crop and livestock products produced by an enterprise engaged in agricultural activities (hay, silage... their further purpose) from the credit of account 43 "Finished products" (clause 216 of the Methodological... it is required to sum up the cost of the finished products written off from the credit of account 43 in the debit of account 10 "... and the sale of products (goods, works, services) recorded in the debit of accounts 20, 23 ...
We issue a return of defective goods from the buyer
The actual cost of completely rejected products is written off to the debit of account 28 "Rejects... Defects are recognized as the cost of finally rejected products (products, semi-finished products), determined on... completely rejected products are written off from account 43 "Finished products" to the debit of account 28 ".. .;Defects in production" (Chart of accounts... Debit 28, Credit 43 - the cost of products returned by the customer is taken into account as a defect. Write off...
Accounting for factoring companies attracting external financing
Providing financing services to Clients at the expense of Investors. OSNO - classic (... Payment order Turnover balance sheet Account/subaccount Debit Credit Balance 19 ... 000 000 Sales of products to the buyer 90/Cost (sales) 43 (finished products) 428 571 429 ... Payment order Turnover balance sheet statement Account/subaccount Debit Credit Balance 19 ... Payment order Turnover balance sheet Account/subaccount Debit Credit Balance 19 ...
Pledge. Accounting and Taxation
Goods or finished products If the subject of collateral is goods or finished products of the organization, then..., the book value... of the sold subject of collateral (goods or products... same date value) is debited from account 41 “Goods” or 43 “Finished Products” pledged products are written off from account 009 "Collateral... property other than goods and finished products (for example, the subject of pledge are materials...
Electricity metering during the construction of a power plant
Debit the account for accounting for finished products in the manner established by the enterprise (for example, by debiting account 43 ... in correspondence with the credit of account 08). Tax accounting... connection with the production and sale of finished products. Therefore, these costs do not affect...). Commissioning work with the simultaneous release of finished products cannot be classified as... related to the production and sale of finished products and does not affect the cost...
We rent cows: accounting
... "Livestock" (clause 43 Methodological recommendations N 73). Assessment... with the Chart of Accounts for the agro-industrial complex for accounting for livestock products produced by... donors, etc.) account 40 “Finished Products” is intended, subaccount 2 “... ;Livestock". The debit of this account... reflects the receipt livestock products from production to... as well as the use of certain types of livestock products unsuitable for sale to...
Turnover of low-quality products: causes and consequences
In particular, Art. 14.43 of the Code of Administrative Offenses of the Russian Federation provides for sanctions that... mandatory requirements for products or for products and related to... how information will be received about the sale of finished products with defects. According to its economic... for the consumer and financed by the manufacturer, who in his... expenses for correcting sold products and unsold products. This reserve is reflected... repaid from actual expenses incurred. Repair of low-quality products is carried out by...
The Unified Chart of Accounts has been changed
The following new accounts have been introduced for depreciation: Account number Account name 111 40 “Rights of use... in the context of the following analytical accounts: Account number Account name 114 10 “Depreciation of real estate... new analytical accounts are added: Account number Account name Income calculations 205 ... violation of the terms of contracts (agreements)" 209 43 "Calculations for income from insurance... relations to the formation of the actual cost of finished products, works and services, and relate...
Promotion of products by third parties
62 90 Reflects the cost of products sold 90 43 Reflects the supplier's remuneration for... the mastered volume of purchases of the person who purchased the products for... customers. Therefore, in the calculations of the product supplier, account 62 “Settlements with buyers” is used... proceeds to the company’s current account as payment for products under supply contracts... an organization that has ordered the promotion of products abroad must be prepared to...
Accounting methodology in ferrous and non-ferrous metallurgy
70... 20-2, 23-2 The cost of finished products is increased by part of the total costs** 43 ... in analytical accounting, the released concentrate in the “Finished Products” account is recorded on cards of a specialized form...

Accounts. Example 2. In the reporting period, variable costs for the production of finished products... reflected in accounts 20 amounted to 5 million... forms an incomplete production cost of finished products. The cost of production includes variable costs... The incomplete actual cost of the state enterprise is reflected 43 20 6 600 000 Separately... The incomplete actual cost of the state enterprise is reflected 43 20 6 600 000 ... in the calculation of the incomplete cost (Debit 43 Credit 20), and the balance. ..