What is the absence of a foreign currency balance in account 44? “Sim-Sim, shut up!” or a few secrets of “Closing the month”

Account 44 is closed at cost:

• upon sale, written off to 90.02;
• costs during the sales process are written off on 90.07;
• trade organizations can conduct all expenses at 44;
• in 1C, closing is automated.

According to basic accounting principles, transactions should reach their logical conclusion at the end of the month. That is, the turnover on accounts necessary for the formation of cost and calculation of taxes must be minimized.

How does expense accounting work?

Of course, this does not apply to all accounts, but only to cost ones, including 44 “Sales expenses”. This account belongs to the active ones, so its balance is exclusively debit.

The costs that accumulate on it must interact directly with sales of goods (products, work). It is customary to divide it into additional subaccounts. The use will depend on the activity in which the company is engaged:

• 44.01 “Distribution costs in organizations engaged in trading activities”;
• 44.02 “Business expenses in organizations engaged in industrial and other production activities”;
• 44.3 “Expenses in organizations engaged in procurement and processing of agricultural products.”

So, from the given names it is clear which ones are suitable for trade, agriculture and all other companies.

Important point! 44 is a cost account subject to direct expenses. If costs can be classified as indirect, then they will be collectively distributed.

When a trading company, all expenses, including management, will be collected on account 44:

1. Transportation and payment of goods.
2. Rental and maintenance of premises and equipment.
3. Advertising and entertainment expenses.
4. Employee earnings and tax deductions.
5. Depreciation of fixed assets.

When account 44 is used in manufacturing enterprises selling their products, or in companies providing services, the costs are reflected:

• product packaging and packaging costs;
• loading and delivery of products;
• marketing and advertising costs;
• warehouse maintenance;
• payments to intermediaries.

Accordingly, the postings will depend on the nature of the costs:

• Dt 44 Kt 10 “Material reserves” - when purchasing containers;
• Dt 44 Kt 02 “Depreciation of fixed assets”;
• Dt 44 Kt 60 “Settlements with suppliers and contractors” - transport costs are displayed;
• Dt 44 Kt 70 “Settlements with personnel for wages”.

Subtleties of write-off

Account 44 is closed every month by writing off to cost. For this, 90.02 “Cost of sales”, as well as 90.07 “Sales expenses” can be used.

Balances may remain on debit, but they must be closed at the end of the year. Transport costs in trading companies are included in the cost of warehouse balances and therefore may “hang” at the end of the period. Other enterprises distribute transport costs between items by weight and volume.

For example, the trade organization Constant Plus LLC sells drinking water. Revenue for the month was 2,000,000 rubles, including VAT 18% - 305,084.75 rubles. During the period there were expenses:

• Dt 44 Kt 10 - water containers were purchased for the amount of 60,000 rubles;
• Dt 44 Kt 02 - monthly depreciation was accrued in the amount of 47,000 rubles;
• Dt 44 Kt 70 - wages accrued to sellers and other employees of 400,000 rubles;
• Dt 44 Kt 69 “Calculations for social insurance and security” - insurance contributions of 120,000 rubles were calculated from earnings;
• Dt 44 Kt 71 “Settlements with accountable persons” - 18,000 rubles issued against cash reporting;
• Dt 44 Kt 60 - transport costs for delivery of 90,000 rubles are reflected;
• Dt 44 Kt 76.07 “Rent payments” - arrears for store rent 150,000 rubles.

The company's total costs amounted to 885,000 rubles. The cost of goods sold is 1,400,000 rubles. At the same time, at the end of the month there was an unsold balance of water in the warehouse amounting to 56,000 rubles. To close 44, the accountant will have to deal with the distribution of transport costs (delivery, transportation). To do this you need to make a calculation:

• 1 400 000 / (1 400 000 + 56 000)*100 = 96%.

Thus, you can find out the amount of accepted transport costs per month:

• 90,000 * 96% = 86,400 rubles.

A table is compiled for clarity.

The remaining amount of 3,600 rubles will be transferred to another period. Therefore, the accountant will close 44 in the amount of:

• 885,000 - 3,600 = 881,400 rubles;
• Dt 90.07 Kt 44 - sales costs in the amount of 881,400 rubles were written off.

Output data: BU (accounting data)

Automation of write-offs

Postings to close account 44 can be manual or automated. In 1C 8.2 and 8.3, you need to go to the “Accounting, Taxes and Reporting” menu, the “Period Closing” section and select the “Month Closing” submenu. Here you can see a number of regulatory operations arranged in a strict order of execution. “Closing account 44 “Distribution costs”” takes place immediately after cost accounts 20, 23, 25, 26.

1C contains a formula for calculating transport costs by shares. For correct calculation, you need to set up the Accounting Policy. If the accounting department will cover part of the costs with manual operations, it is necessary to ensure that all analytical characteristics are correctly filled out. Otherwise, the routine operation will be rejected.

The automated operation may not work if 44 is not used by the company for its intended purpose. For example, organizations that provide services can use it to account for the purchase of materials. However, they must carry out such transactions using 20 (26) accounts. Since the accounting policy is not configured for trading, the formation of “Closing account 44 “Costs of distribution”” will not work.

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.

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

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 transportation costs to the total cost of 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, work or services.

A selection of the most important documents upon request Closing account 44(regulatory legal acts, forms, articles, expert consultations and much more).

Arbitrage practice: Closing account 44

Open the document in your ConsultantPlus system:
As part of a court case challenging the decision of the tax authority on the additional assessment of taxes, penalties and fines, the taxpayer filed an application for interim measures in the form of a ban on the tax authority, when submitting, at the interdepartmental request of the licensing authority, information about the absence of arrears in the payment of taxes and fees, to indicate as an outstanding debt the amount of appealed decisions of the inspectorate. The company explained this by the need to reissue licenses in accordance with Federal Law dated November 22, 1995 N 171-FZ “On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products.” Considering that the decisions of the tax authority, which entered into legal force and are subject to execution, were appealed in court, the filing of an application by the company with the court to appeal the decision of the tax authority is not, in accordance with the Tax Code of the Russian Federation, a basis for changing or terminating the obligation to pay tax, and, accordingly, a change state of the taxpayer’s personal account. Guided by clause 10, part 1, art. 32, art. 44 Tax Code of the Russian Federation, art. 90 of the Arbitration Procedure Code of the Russian Federation, the court noted that an interim measure of this nature is not directly related to the subject of the dispute, is not proportionate to the stated requirements, does not ensure the execution of a judicial act, therefore the taxpayer’s demands for its adoption are rejected.

Articles, comments, answers to questions: Closing account 44

Open the document in your ConsultantPlus system:
When closing account 44, the expenses for the sale of products taken into account here are written off in whole or in part to the debit of account 90. When partially written off, transportation costs are subject to distribution (between the goods sold and the balance of goods at the end of each month).

Open the document in your ConsultantPlus system:
The transformation of claims entering the account is very clearly visible in the contract agreement. When a claim is included in a current account, it is novated, in particular, it is deprived of collateral. Further, the fate of the claim is subject to the rules of maintaining a current account, which consist in the fact that while the account is maintained, the account is inseparable, and when it is closed, a balance is displayed, which determines the volume of the monetary claim within the framework of the next new obligation.

Regulatory acts: Closing account 44

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 to the debit of account 90 “Sales”. In case of partial write-off, the following are subject to distribution:

Please explain, when drawing up the Balance, account 20 or account 44 can be opened. It is not necessary to close them? Sincerely, Lyudmila.

Yes, account 20 can be opened if the organization has a work in progress by debit at the end of the reporting period. Selling expenses (account 44) can be opened if the organization distributes expenses between products, i.e. in this case, it is not necessary to close these accounts. If the organization has no outstanding balance at the end of the reporting period, then the accounts must be closed.

Rationale

From the reference book

1.Procedure for filling out the Balance Sheet

2. How to take into account the costs of production of products, works or services

That part of the costs that is not included in the cost of finished products (debit balance on account 20 at the end of the month) is the cost of work in progress.*

3. How to reflect in accounting and taxation the costs of selling finished products (work, services)

Methods for writing off expenses

Expenses for the sale of finished products can be written off to cost of sales in two ways:

• completely in the reporting period in which they were committed;
• partially with distribution between products sold during the month and the balance at the end of the month. In this case, the costs of packaging and transportation are subject to distribution (Instructions for the chart of accounts). In addition, it is necessary to distribute the costs incurred between individual types of products. Costs can be distributed in proportion to weight, volume, production cost of products or other indicators.

The chosen option for writing off costs, as well as the method of their distribution

Topic 6: Accounting for production costs and calculating production costs

6.3. Synthetic accounting of business expenses

Accounting for costs when conducting trading activities is similar to accounting for production costs. Active account 44 “Sales expenses” is used

Debit Account 44 “Sales expenses” Credit

When forming the final balance, transportation costs (delivery of purchased goods to the warehouse) are allocated if these costs are not included in the purchase price of these goods. All other expenses incurred in the current month are recognized as indirect expenses and reduce the income from sales of the current month. The amount of direct expenses related to the balance of goods in the warehouse is determined by the average percentage for the current month, taking into account the carryover balance at the beginning of the month in the following order:

1. The amount of transportation costs attributable to the balance of goods in the warehouse at the beginning of the month and incurred in the current month is determined.

2. The cost of goods sold in the current month and the cost of the balance of goods in the warehouse at the end of the month are determined.

3. The average percentage is calculated as the ratio of the amount of transportation costs to the cost of goods.

4. The amount of transportation costs related to the balance of goods in the warehouse is determined as the product of the average percentage by the value of the balance of goods at the end of the month.

1. Transport costs for the balance of goods at the beginning of the period and those incurred in the reporting period are summed up: 1800 rubles. (300 rub. + 1500 rub.).

2. The amount of goods sold in the reporting month and the balance of goods at the end of the month is determined: 760,000 rubles. (RUB 300,000 + RUB 460,000).

3. The average percentage of transport costs to the total cost of goods is determined: 0.24% (1,800 rubles: 760,000 rubles x 100%).

4. By multiplying the amount of the balance of goods at the end of the month by the average percentage of these expenses, their amount related to the balance of unsold goods at the end of the month is determined: 1104 rubles. (RUB 460,000 x 0.24%).

5. The amount of transportation costs to be written off in the reporting period is:

696 rub. (300 rubles + 1500 rubles - 1104 rubles).

Advertising is information distributed in any form by any means about an individual or legal entity, goods, ideas and initiatives (advertising information), which is intended for an indefinite number of persons and is intended to create or maintain interest in these individuals, legal entities, goods, ideas and undertakings and promote the sale of goods, ideas and undertakings.

According to paragraph 28, paragraph 1, Article 264 of the Tax Code of the Russian Federation, other expenses associated with carrying out business activities include expenses for advertising the services produced (purchased) and (or) sold. Clause 4 of Article 264 of the Tax Code of the Russian Federation specifies three groups of advertising expenses that are accepted as expenses in full, namely:

· expenses for participation in exhibitions, fairs, expositions, for the design of shop windows, sales exhibitions, sample rooms and showrooms, production of advertising brochures and catalogs.

Other expenses are taken into account only within 1% of sales revenue for the reporting tax period.

Example: advertising expenses on a vehicle (bus) were made in the amount of 17,000 rubles, sales revenue was 1,500,000 rubles.

Therefore, 1% = 15,000 rubles, 17,000-15,000 = 2,000 rubles. are not considered expenses for tax purposes.

Entertainment expenses

According to paragraph 2 of Article 264, entertainment expenses are the taxpayer’s expenses for the official reception and (or) servicing of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, as well as participants arriving at meetings of the board of directors (board) or another governing body of the taxpayer, regardless of the location of these events, expenses for holding an official reception for these persons and other similar expenses.

Representation expenses during the reporting (tax) period are included in other expenses in an amount not exceeding 4% of labor costs for this reporting (tax) period.

Bank interest costs

Accepted at the refinancing rate increased by 10%.

Example. CJSC Aktiv received a loan in the amount of 500,000 rubles. at 18% per annum. The refinancing rate set by the Bank of Russia was 12% per annum.

The interest rate taken into account for tax purposes will be:

12% x 1.1 = 13.2%.

This figure is less than the interest on the loan that the company pays.

Consequently, interest can be included in non-operating expenses within the range of 13.2 percent per annum.

The amount of interest taken into account when taxing profits will be:

500,000 rub. x 13.2% = 66,000 rub.

Compensation expenses (use of personal vehicles)

Decree of the Government of the Russian Federation dated 08.02. 02 N 92

Norms of expenses of organizations for the payment of compensation for the use of personal cars and motorcycles for business trips, within which, when determining the tax base for corporate income tax, such expenses are classified as other expenses associated with production and sales:

(rubles per month)

cars with

engine displacement

up to 2000 cubic meters cm inclusive - 1200

over 2000 cubic meters cm - 1500