Scientific historical and cultural unique objects. Cultural values ​​and objects of cultural heritage: the problem of unification of concepts

Account 44 “Sales expenses” is intended to summarize information on expenses associated with the sale of products, goods, works and services.

In organizations that procure and process agricultural products (beets, milk, wool, cotton, leather raw materials, flax, livestock, poultry, etc.), account 44 “Sales expenses” can reflect, in particular, the following expenses: other expenses ; general procurement expenses; for the maintenance of procurement and receiving points; for the maintenance of livestock and poultry at bases and reception points.

The debit of account 44 “Sales expenses” accumulates the amounts of expenses incurred by the organization related to the sale of products, goods, works and services. These amounts are written off in whole or in part as a debit bills 90"Sales". In case of partial write-off, the following are subject to distribution:

In organizations engaged in industrial and other production activities, - packaging and transportation costs (between certain types products shipped monthly based on their weight, volume, production cost or other relevant indicators);

In organizations engaged in trading and other intermediary activities - transportation costs (between the goods sold and the balance of goods at the end of each month);

In organizations that procure and process agricultural products - debit accounts 15"Procurement and acquisition material assets" (expenses for the procurement of agricultural raw materials) and (or) "Animals for growing and fattening" (expenses for the procurement of livestock and poultry).

All other expenses associated with the sale of products, goods, works, services are charged monthly to the cost of products sold (goods, works, services).

Analytical accounting for account 44 “Sales expenses” is carried out by types and items of expenses.

Account 44 "Sales expenses"
corresponds with accounts

Application of the chart of accounts: account 44

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Organizing sales of finished products, services or goods requires certain investments from the company. In this article we will look at what expenses can be included in sales costs and how to correctly reflect them in accounting.

“Sales expenses”: account 44 in accounting

The costs of selling goods, works and services are individual depending on the main type of activity. Let's consider characteristic species expenses for some areas:

Please note that the above list of sales costs, which is taken into account in account 44, is not exhaustive. The composition of these expenses is determined individually for each company; such a list should be fixed in the company’s accounting policies.

In other words, accounting account 44 for dummies should include company costs that are aimed at selling goods, services or work, as well as increasing sales volumes.

Accounting Features

Accounting account 44 is active, therefore, the debit reflects the increase in costs, and the credit reflects their write-off. In accordance with Order of the Ministry of Finance No. 94n, the working plan of accounting accounts provides for special sub-accounts for account 44:

• account 44-01 is used to reflect transactions in companies whose main activity is trade;
• 44-02 is applicable in industrial and manufacturing enterprises.

Typical wiring:

How to close a 44 account

The formed debit balance at the end of the reporting period must be closed. However, it is not necessary to close your account completely at the end of the month. The company independently determines the method of writing off sales expenses and consolidates the decision in its accounting policy.

Where is account 44 “Sales Expenses” written off to? Which account corresponds when creating the transaction?

To write off the organization's sales expenses, a sales account is used and an accounting entry is made:

Dt 90 Kt 44.

In other words, all sales expenses are written off to the cost of products or services. However, some types of expenses should be written off taking into account certain features:

1. In industry and production, the costs of transportation and packaging of products are subject to monthly write-off. Moreover, such expenses should be distributed between types of products produced depending on their volume, weight, cost and other similar indicators.
2. In trade, transportation costs must be distributed in proportion to the goods sold and goods that remain in warehouses or in retail premises. Write-offs are made monthly.
3. In the preparation stages Agriculture costs for the procurement of materials and raw materials, as well as livestock, poultry and young animals, are subject to monthly write-off to accounting accounts 11 and (or) 15. However, the organization must independently determine how to attribute such expenses to cost.

If the company has not determined the specifics of reflecting sales expenses in its accounting policies and in the settings of accounting programs, errors may occur as to why account 44 is not closed. To eliminate errors in accounting, it is necessary to organize additional control over the closure of such transactions. For example, it will not be possible to generate reliable reporting if account 44 is not closed during the balance sheet reformation.

Account 44 in accounting is a collective account; it reflects all current expenses for the sale of goods or services, which include many items of relevant costs. The account is used primarily by trade organizations, but is often used to reflect expenses for the sale of goods by manufacturing and other enterprises.

Account characteristics

In order to correctly make entries, you need to know exactly: is account 44 in accounting active or passive? The account is active, synthetic and collective. The latter means that the balance at the end of the period is written off to another account. For the entire month, the debit of account 44 records the enterprise's expenses for the sale of goods, which are reflected in the financial result accounts.

Debit balance in balance sheet(Article “Work in progress”) is indicated only if during the reporting period the goods were not fully sold.

Analytical accounts

Many expenses associated with the sale of goods are written off to account 44 in accounting. Subaccounts used for detailed reflection of information:

• 44.1 – opens to collect information on business expenses that are directly related to the process of selling goods or services;
• 44.2 - created to account for the costs of the implementation process, i.e. for the deduction of wages, social benefits, depreciation costs and other expenses;
• 44.3 – takes into account the amounts written off to the cost of sales (when using the partial write-off method).

In addition to analytical accounts of the first level, subaccounts of the second level can be used. They are used to reflect in more detail expenses for certain cost items; these can be accounting accounts:

• transportation costs;
• salary expenses;
• tax payments and social contributions;
• depreciation charges;
• entertainment and other expenses.

Account 44 in accounting has a different gradation of attributing costs to it depending on the direction of the company's activities.

Use of account by 44 trading organizations

For a company engaged in the sale of goods, works or services, account 44 is the main method of accounting for sales expenses. Here, commercial costs, as well as product distribution costs, are collected.

Account 44 in accounting when providing services or trading activities of an enterprise can also reflect management expenses if this is the only direction of financial activity.

Application of count 44 in production

Account "Sales expenses" reflects information on the following types of costs at manufacturing enterprises:

1. Container and packaging of products in a finished goods warehouse.
2. Transport services for the delivery of goods.
3. Sales intermediary fees.
4. Advertising costs.
5. Storage, sorting and other costs of selling goods.

It is assumed that all costs directly related to the process of selling products are accounted for on account 44. The remaining costs for the production process are reflected in the accounts of Section III of the standard chart of accounts.

Account 44 in accounting of agricultural enterprises

Organizations involved in the procurement and processing of agricultural products use account 44 to reflect expenses such as:

• transportation of goods;
• rental of premises;
• maintenance of buildings and necessary equipment;
• product storage;
• advertising and entertainment expenses;
• other expenses.

If at the end of the month the products were not sold, the method of partial write-off of selling expenses can be used.

The procedure for reflecting expenses in case of incomplete sales

The following types of expenses are subject to write-off at the end of the reporting month:

1. At manufacturing enterprises, they write off to account 90: the costs of packaging and transportation services. In this case, costs are divided between the types of goods shipped on a monthly basis based on weight, volume, production costs and other data.
2. At agricultural enterprises, they write off to accounts 11 and 15: costs for the procurement of raw materials, poultry and livestock.
3. In trade organizations, they write off to account 90: the costs of transport services, which are calculated as the difference between the costs of transporting goods already sold and balances in the warehouse. The operation is carried out at the end of each reporting period.

All other expenses for the sale of goods are included in their cost (Dt 90 Kt 44). The decision to apply partial or complete write-off of amounts from account 44 in case of incomplete sales remains with the management of the enterprise.

Fare

Transportation services provided by the intermediary are included in subaccount item 44.2. At the end of the reporting period, account 44 is closed in accounting. Transportation costs in case of incomplete sales of goods are partially written off. To identify the amount to be written off for sales (in the debit of account 90), it is necessary to determine the amount of transportation costs for residual products. Actions are carried out in the following sequence:

1. The amount of transportation costs attributable to the balance of products at the beginning and end of the reporting period is calculated (Rtr.n + Rtr.tek).
2. The amount of goods sold and remaining goods in the reporting month is determined.
3. The result of the ratio of the number obtained in the first point to the number of the second point is calculated. The result is called the average percentage of transport costs to total cost goods.
4. The amount of product balance at the end of the month is multiplied by the average percentage of transportation costs (the number from point 3).
5. The amount of costs to be written off is determined.

The calculation points can be described by the formula:

Rtr.k = Sktov × ((Rtr.n + Rtr.tek) / Obkp + Sktov), ​​where:

• Sktov – final balance of account 41 (cost of unsold goods).
• Rtr.n – the amount of costs for transport services attributable to the balance of goods at the beginning of the reporting month.
• Rtr.tek – current expenses for transport services of the reporting period.
• Obkp – turnover on the credit of the “Sales” account (the amount of goods sold).

The remaining expenses are written off to the debit of account 90: Dt 90 Kt 44. Expenses for transport services of intermediaries attributable to unsold goods remain on account 44 and are transferred to the next period.

Postings to account 44 in a trading organization

Enterprises that only sell goods or services use account 44 in accounting. Trade includes many items of expenses and settlement transactions that must be correctly and promptly reflected in the company’s documents.

Account 44 by debit can correspond with accounts 41, 42 if the amount of the cost of goods or a markup for the needs of the organization was spent.

Account 44 in accounting is the main method of reflecting and collecting information about waste on the sale of goods by enterprises whose activities are related to the sale of products, works or services.

In accounting, these expenses can be reflected in two ways: directly on account 41 “Goods” (that is, included in the actual cost of purchased goods); on account 44 “Sales expenses”. If the company’s accounting policy provides for the inclusion of transportation costs in the cost of goods, then they are reflected in line 2120 “Cost of sales” of the income statement. When accounting for transportation costs on account 44 “Sales expenses”, reflect them on line 2210 “Commercial expenses”. For profit tax purposes, trading organizations have the right to keep records of expenses in the same way as in accounting. The procedure for forming the cost of purchased goods (including the inclusion of delivery costs or attributing the costs of delivery of sold goods to distribution costs) is established by the accounting policy for tax purposes (Article 320 of the Tax Code of the Russian Federation).

Rules for maintaining accounting records in trade

Attention

Write-off of expenses in full In accordance with paragraph 9 of PBU 10/99, commercial and administrative expenses can be fully included in the cost of products sold if they are recognized as expenses for ordinary activities. If a company has switched to this write-off procedure since the beginning of the year, then it must write off the unwritten-off balance of business expenses for the previous reporting period to account 84 “retained earnings (uncovered loss)” (clause 15 of PBU 1/2008). Example Passive LLC produces products. According to the accounting policy for the reporting year, selling expenses are recognized as expenses for ordinary activities and are fully taken into account in the cost of products sold.

At the beginning of the year, the balance of business expenses in the amount of 6,000 rubles is recorded in the “Liability” account. The Liability accountant will write off this amount using the following entry: DEBIT 84 CREDIT 44 - 6000 rubles.

Formation of trade organization costs

Account 44 in accounting is the main method of reflecting and collecting information about waste on the sale of goods by enterprises whose activities are related to the sale of products, works or services.

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Accounting in trade

VAT on expenses for an advertising campaign; DEBIT 68 subaccount “Calculations for VAT” CREDIT 19-5400 rub. - VAT deduction has been made; DEBIT 60 CREDIT 51- 35,400 rub. - paid advertising costs; DEBIT 90-2 CREDIT 44- 226,500 rub. (150,000 + 1500 + 45,000 + 30,000) - business expenses written off. On line 2210 “Business expenses” of the profit and loss statement for the reporting year, the accountant must reflect the amount of 227 thousand rubles. (RUB 226,500). Write-off of expenses Business expenses are written off to cost in different ways.

The way they are written off depends on many factors. In particular, on the procedure for transferring ownership of shipped products. If this happens after the product has been shipped to the buyer, write off commercial expenses directly to the debit of account 90, subaccount 2 “Cost of sales”.
PFR, FSS, FFOMS; DEBIT 44 CREDIT 60- 60,000 rub. (70,800 - 10,800) - expenses for conducting an advertising campaign are reflected; DEBIT 19 CREDIT 60- 10,800 rub. - VAT on the advertising campaign is taken into account; DEBIT 68 subaccount “Calculations for VAT” CREDIT 19- 10,800 rub. - VAT deduction has been made; DEBIT 90-2 CREDIT 44- 450 600 rub. (300,000 + 600 + 90,000 + 60,000) - business expenses written off. On line 2210 “Business expenses” of the profit and loss statement for the reporting year, the accountant must reflect the amount of 451 thousand rubles. Write-off of expenses All business expenses of the company are written off monthly to account 90, subaccount 2 “Cost of sales”.
An exception is provided for transportation costs associated with the purchase of goods.

How to do accounting in retail trade

The amount of business expenses for the reporting year amounted to 30,000 rubles. In the reporting year, Passive did not sell all of its products. However, in accordance with the accounting policy, the entire amount of business expenses for the year should be written off as a debit to subaccount 90-2.

On line 2210 “Business expenses” of the profit and loss statement for the reporting year, the accountant will reflect the amount of expenses in the amount of 30 thousand rubles. Behind last year the amount of business expenses for this line of the report must be reduced by 6,000 rubles. How to take into account commercial expenses for trading companies If you have a trading company, then on line 2210 “Commercial expenses” you need to reflect the costs written off to the debit of account 90, subaccount 2 “Cost of sales”, from the credit of account 44 “Sales expenses”.

Features of cost accounting in trade organizations

Accounting for transportation costs Costs for delivery services for goods and materials (Inventory) can be accounted for in 2 ways:

1. In the cost of goods with posting Debit 41 Credit 60;
2. The costs are reflected by the entry Debit 44 Credit 60.

The selected accounting option must be recorded in the enterprise's accounting policy. If option 1 is selected, then the amount of costs for delivery of goods and materials is distributed among the entire product range of the delivered batch. It is most convenient to make the calculation in proportion to the cost of each type of inventory.
For example, 5 types of goods were received in the amount of 150 thousand rubles. The amount of the check for delivery is 30 thousand.

Business expenses of the enterprise

rub. Product N Cost of inventory items (thousand rubles) Amount of transportation costs (thousand rubles) Calculation 1 35 7 35×30÷150 2 25 5 25 ×30 ÷ 150 3 38 7.6 38 ×30 ÷ 150 4 29 5, 8 29 × 30 ÷ 150 5 23 4.6 23 × 30 ÷ 150 Total: 150 30 That is, the price of N1 product will no longer be 35 thousand rubles, but 42 thousand rubles.

Typical accounting entries for settlements with claims

Important: Work in progress") is indicated only if goods were not fully sold during the reporting period. Analytical accounting accounts Many expenses associated with the sale of goods are written off to account 44 in accounting. Subaccounts used for detailed reflection of information:

• 44.1 – opens to collect information on business expenses that are directly related to the process of selling goods or services;
• 44.2 – created to account for the costs of the implementation process, i.e.

e. for the deduction of wages, social benefits, depreciation costs and other expenses;

In addition to analytical accounts of the first level, subaccounts of the second level can be used.

Account 44 in accounting: “selling expenses”

2) Figure 3.

In the reporting year, employees of the finished products sales department were accrued wage in the amount of 150,000 rubles. In the same year, the organization conducted an advertising campaign. The expenses for it amounted to 35,400 rubles. (including VAT - 5400 rubles).

“Aktiv” pays contributions for insurance against industrial accidents and occupational diseases at a rate of 1%, and contributions to the Pension Fund, Social Insurance Fund, and Federal Compulsory Medical Insurance Fund at a rate of 30%. The Aktiva accountant made the following entries: DEBIT 44 CREDIT 70-150,000 rubles. - salaries were accrued to employees of the finished product sales department; DEBIT 44 CREDIT 69- 1500 rub. (RUB 150,000 x 1%) - a premium has been charged for insurance against industrial accidents and occupational diseases; DEBIT 44 CREDIT 69- 45,000 rub. (RUB 150,000 x 30%) - contributions to the Pension Fund, Social Insurance Fund, and Federal Compulsory Medical Insurance Fund have been accrued; DEBIT 44 CREDIT 60-30,000 rub. (35 400 - 5400) - expenses for conducting an advertising campaign are reflected; DEBIT 19 CREDIT 60-5400 rub.

Accounting for business expenses

ACCOUNTING FOR COMMERCIAL EXPENSES

The cost of production is determined during the sales process. In addition to the production cost of the product (manufacturing costs), it is necessary to include costs associated with the sale of products. These expenses are called commercial, or non-productive expenses.

Business expenses include:

– costs of containers and packaging of finished products in warehouses (packaging in workshops refers to workshop costs);

– costs for delivery of products to the free location;

– commission fees paid to sales organizations and intermediaries;

– other sales expenses.

Non-production expenses are recorded on active account 43 “Business expenses”. The debit turnover of this account reflects the costs of the reporting month associated with the shipment of products, the credit turnover represents the amounts written off for products sold that month, and the account balance is equal to the amount of expenses incurred attributable to products shipped but not paid for at the beginning of the month.

Advertising expenses are written off to account 43 “Business expenses” according to actual amounts, but for tax purposes they are accepted within the established standards. (It must be borne in mind that organizations operating in the field of tourism services increase the maximum amount of advertising expenses by 3 times.)

In the debit of account 43 “Business expenses”, business expenses are taken into account from the credit of the following material, settlement and cash accounts:

– 10 “Materials” – for the cost of consumed containers;

– 23 “Auxiliary production” – for the cost of services for sending products from the warehouse to the station (pier, airport) of departure or to the buyer’s warehouse using the organization’s vehicles;

– 60 “Settlements with suppliers and contractors” – for the cost of services provided for sending products to the buyer third parties;

– 70 “Settlements with personnel for wages” – for the payment of workers accompanying the products and other accounts.

Analytical accounting of the account is kept in the statement f. No. 15 accounting for general business expenses, deferred expenses and non-production expenses for the specified expense items.

At the end of the month, these expenses are written off to the cost of goods sold. For certain types of products, these costs are charged directly, and if it is impossible to determine, they are distributed in proportion to their production costs and the volume of products sold at the organization’s wholesale prices or in another way.

Non-production expenses are written off using the following entries:

D-t account 46 “Sales of products (works, services)”;

Account set 43 “Business expenses”.

In cases where only part of the manufactured products is sold in the reporting month, the amount of commercial expenses is distributed between sold and unsold products in proportion to their production costs or in another way.

In the balance sheet, commercial expenses do not have a separate item - when drawing up the balance sheet, the balance on account 43 is added to the balance on account 45 “Goods shipped”.

Selling expenses incurred in the reporting period and related to products sold are written off to the cost of products (works, services) sold -

D–t sch. 90, subaccount 2 “Cost of sales”

K-t sch. 44 “Sales expenses”.

Value added tax is debited to account 90, subaccount 3 in correspondence with account 68:

Dt sch. 90, subaccount 3 “Value added tax”

K-t sch. 68 “Calculations for taxes and duties (VAT)”.

Excise tax is calculated similarly to VAT: on the debit of account 90, subaccount 4 “Excise taxes” and on the credit of account 68.

During the reporting year, entries in the subaccounts of account 90 are kept on an accrual basis. At the end of each month, a credit turnover is formed on account 90 “Sales”, subaccount 1 “Revenue”, and debit turnover is formed on subaccounts 2 “Cost of Sales”, 3 “Value Added Tax”, 4 “Excise Taxes”, 5 “Export Duties”. Every month, the credit turnover on subaccount 1 is compared with the total debit turnover on subaccounts 2, 3, 4, 5 (without closing subaccounts). The result of the comparison is written off monthly to account 99 “Profits and losses” with the entry:

• profit:

Set of accounts 99 “Profits and losses”;

• loss: Dt account 99 “Profits and losses”

Account 90, subaccount 9 “Profit/loss from sales”.

At the end of the year, all subaccounts of account 90 (except subaccount 9) are closed with internal entries to subaccount 9:

Dt sch. 90, subaccount 1 “Revenue”

K-t sch. 90, subaccount 9 “Profit/loss from sales”;

D-account 90, subaccount 9 “Profit/loss from sales”

K-t sch. 90, subaccount 2 “Cost of sales”;

D-account 90, subaccount 9 “Profit/loss from sales”

K-t sch. 90, subaccount 3 “Value added tax”;

D-account 90, subaccount 9 “Profit/loss from sales”

K-t sch. 90, subaccount 4 “Excise taxes”.

If the proceeds from the sale of shipped products cannot be certain time recognized in accounting, then in this case the amounts accepted for accounting under account 45 “Goods shipped” are written off to the debit of account 90, subaccount 2 from the moment revenue from the sale of products is recognized in accounting.

Accounting for settlements with buyers and customers

Accounting for settlements with buyers and customers is carried out on the active account of the same name 62 “Settlements with buyers and customers”:

The buyer pays for the delivered products in compliance with the procedure and form of payment provided for in the supply agreement. If the procedure and forms of settlements are not determined by agreement of the parties, then settlements are carried out by payment orders.

When conditions are established in the purchase and sale agreement (for the purchase of a certain quantity of products, for payment on time, etc.), upon fulfillment of which the seller provides the buyer with a discount (premium), the discounts (premiums) provided are reflected in the accounting of the provided discounts (premiums) as follows. For example, products were sold to the buyer in the amount of 1,180,000 rubles, including VAT - 180,000 rubles. For such a purchase volume, the contract establishes a discount (premium) of 10,000 rubles. Let's reflect these transactions in accounting:

Dt sch. 62, Set of accounts. 90-1 – 1,180,000 rub. – revenue from the sale is reflected;

Dt sch. 90-3, Set of accounts. 68VAT – 180,000 rub. – VAT is charged;

Dt sch. 51, Kt. 62 – 1,180,000 rub. – revenue received into the current account;

Account 44: selling expenses. Example, wiring

62, Set of accounts. 90-1 – (10,000) rub. – the discount provided to the buyer is reflected (reversal);

Dt sch. 62, Set of accounts. 51 – 10,000 rub. – a discount (premium) is transferred to the buyer.

When calculating income tax this discount (premium) is included in non-operating expenses.

In accordance with concluded agreements, an organization can receive advances for the supply of material assets, for the performance of work, or for payment for products and work when they are partially completed.

To account for advances (prepayments) received from the buyer (customer), a subaccount can be opened to account 62 “Settlements for advances received.”

The amounts of advances received by the organization (prepayment) are reflected in the subaccount of account 62 in the form of accounts payable in correspondence with cash accounts.

At the same time, VAT is charged, subject to contribution to the budget, on the amount of the advance payment received (prepayment) at the established rate (18/118 or 10/110 depending on the type of product). The amount of accrued tax is reflected in the accounting entry:

Dt account 76, subaccount “VAT on advances received”

Set of accounts 68 “Calculations for taxes and duties (VAT).”

Accounting theory

Concept, accounting and distribution of sales costs

Selling expenses (commercial, non-production) include the costs of selling products paid by the supplier.

Selling expenses include:

Costs for containers and packaging of products in finished product warehouses;

Costs for transporting products;

Other sales expenses.

Accounting for expenses for the sale of products is carried out on account 44 “Sales expenses”. The account is active, balance sheet calculation.

The debit of account 44 accumulates the amounts of expenses incurred by the organization related to the sale of products, works, and services. These amounts are written off in whole or in part to the debit of account 90 “Sales”: Dt 90 Kt 44.

In case of partial write-off, sales expenses are distributed between individual types of shipped products in proportion to their production costs; volume of products sold or in another way.

If only part of the manufactured products is sold in the reporting month, then the amount of sales expenses is distributed among the products sold.

Analytical accounting for account 44 is carried out by types and items of expenses in statement No. 15.

To distribute expenses, find the coefficient:

Example.

In the reporting month, the company shipped finished products at production cost in the amount of 120,000 rubles.

Products sold for the amount of 85,000 rubles. Sales expenses for the month amounted to 50,000 rubles. Allocate selling expenses.

1. The distribution coefficient is found: Krasp. = 50,000 /120,000 = 0.4167.

2. Selling expenses for sold products are written off: D-t 90 K-t 44 - 85,000 x 0.4167 = 35417.

3. Selling costs for shipped products are determined: 50,000 - 35,417 = 14,583, or 35,000 x 0.4167 = 14,583.

Take part in fairs and exhibitions;

Hold a prize draw 11 etc.

2) distribute them between sold products and products remaining in the warehouse.

However, the cost of purchasing or producing the prizes that the organization awards to winners during advertising campaigns, are normalized. The amount of such costs for tax purposes cannot exceed 1% of the revenue that the organization received in the reporting period. This standard is established for all advertising expenses not included in the list of non-standardized expenses.

Example.

CJSC "Dar" sponsored the city holiday, donating 250,000 rubles.

Sales process.

For reporting. period 3 JSC "Dar" gained 23,600,000 rubles. (including VAT RUB 3,600,000). The standard for advertising expenses is RUB 200,000. “23,600,000 - 3,600,000) x 1%)).

The amount spent in excess of the norm is 50,000 rubles. (250,000 - 200,000).

3JSC Dar can reduce its taxable profit by only 200,000 rubles.