Account 26 is closing. Closing the month: postings

Composition of general business expenses

Account 26 in accounting is the company's costs for management needs for the main activity, not directly related to the production of products, provision of services, or performance of work.

The list of general business expenses for account 26 is open and depends on the type of activity. It includes:

• administrative and management expenses;
• remuneration of administrative and managerial personnel (hereinafter referred to as AUP) and insurance premiums from her;
• travel and entertainment expenses;
• repair and depreciation of fixed assets used to maintain the AUP;
• rental of office space;
• budget taxes and payments (transport, land, property, duties and fees);
• security, communications, information, auditing, marketing, consulting, postal services;
• expenses for stationery, materials, office equipment, software, used for management needs;
• costs of recruitment and retraining;
• other expenses to ensure uninterrupted operation of AUP services.

Non-manufacturing firms collect all expenses in account 26 and write them off in the future to cost of sales.

NOTE!

1. Trading organizations are recommended to charge costs to account 44 “Sales expenses”.
2. Construction organizations may include general business expenses in the cost of work under contracts construction contract only on condition that the customer has provided for their compensation (clause 14 of PBU 2/2008).

Characteristics of account 26 in accounting

Account 26 in the accounting department is active; there is no negative (credit) balance on it.

Let's consider how to correctly use account 26 in accounting - this is regulated in accordance with the current Chart of Accounts and Instructions for its use (Order of the Ministry of Finance dated October 31, 2000 No. 94n), PBU 10/99 “Organizational Expenses” and other legally approved documents. Developed accounting standards(methodological instructions, recommendations, guidelines) on accounting for management expenses and their reflection in reporting in the context of certain economic sectors (clause 10 of PBU 10/99, letter of the Ministry of Finance of Russia dated April 29, 2002 No. 16-00-13/03).

The chart of accounts does not provide for the opening of subaccounts to account 26.

Analytical accounting on it is carried out using subconto - by cost items (budget items), place of their origin (divisions), etc.

The increase in the debit account occurs from the credit of accounts for property accounting and its depreciation (02, 05, 10), production output (21, 23, 29, 43), settlements with employees for wages (70), for business trips and entertainment expenses (71 ), for the services of other organizations (60, 76), with a budget for insurance premiums (69) and individual taxes and fees (68), etc.

At the end of each month, the account must be closed - there cannot be any balances on it.

Postings to account 26

The chart of accounts and instructions for its application (Order of the Ministry of Finance dated October 31, 2000 No. 94n) suggest the following entries for account 26:

1. Accrual of general business expenses

1. Closing account 26

How to close account 26 as semi-fixed expenses

Closing account 26 in accounting means writing it off. Can be done in two ways. Management expenses include:

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• as conditionally constant expenses in the current expenses of the reporting month (by direct costing method) - at a reduced cost;
• included in the cost of production through production accounts - at full cost.

The composition of expenses, the choice of write-off method and the basis for the distribution of expenses related to general business expenses are approved in the accounting policy.

As semi-fixed administrative expenses are written off in full on a monthly basis (even if the organization has no revenue!) on the last day of the month in Dt 90.02 “Cost of sales” or 90.08 “Administrative expenses”.

When writing off, costs can be taken into account in the context of analytics.

The method of accounting for general business expenses at reduced cost is recommended for non-production organizations (commission agents, agents, brokers, dealers, etc.), as well as for companies providing services, i.e. organizations that do not have object-by-object accounting of production costs and There is no work in progress at the end of the period.

In accounting, account 26 is an operating account; it does not appear on the balance sheet.

But in the income statement there is line 2220 “Administrative expenses”. It reflects in parentheses the turnover indicator Dt 90 Kt 26 (clauses 5, 7, 21 PBU 10/99), that is, the amount of general business expenses taken into account as conditionally constant according to the first method (at reduced cost) is minus here.

Closing account 26 when written off to the cost of production

How is account 26 closed using the second write-off option?

This method is used by manufacturing companies. First, the method of distributing accumulated general business expenses should be fixed in the accounting policy.

Write-off of administrative expenses:

• carried out in full - when producing one type of product (in the absence of analytics);
• or distributed proportionally to the selected base for all types of products - in terms of analytics during release different types products.

The calculation formula is simple. An indicator is determined (the amount of direct costs, production volume, revenue, employee salaries, etc.), in proportion to which the amount of write-off of management expenses to cost is calculated. various types products:

Amount of expenses written off to accounts 20, 23, 29 = Amount of general business expenses × (Basic indicator of the division / Basic indicator for all divisions)

If administrative expenses are written off to production accounts as part of the cost of production (at full cost), they will be reflected in line 2120 “Cost of sales” of the income statement.

Example of writing off invoice 26 for the cost of production

Company N produces fountain pens and pencils. The company's accounting policy stipulates the reflection of direct expenses on account 20, and indirect expenses on account 26. Write-off of general business expenses is included in the cost of production, and the distribution base when calculating the write-off share is included in material expenses.

Direct expenses in May amounted to: for fountain pens - 26,500 rubles, including material costs - 13,500 rubles; for pencils - 23,500 rubles, including material costs - 11,500 rubles. Indirect expenses in May amounted to 18,500 rubles. (AUP salary - 11,000 rubles, insurance premiums - 3,322 rubles, office rent - 4,178 rubles).

The amount of write-off of administrative expenses in May will be:

• for fountain pens: 18,500 × (13,500 / 25,000) = 9,990 rubles;
• pencils: 18,500 × (11,500 / 25,000) = 8,510 rubles.

• Dt 20 Kt 26 — 9,990 rub. — account 26 for fountain pens was written off;
• Dt 20 Kt 26 - 8 510 - account 26 was written off using pencils.

***

General running costs- These are the costs associated with managing and maintaining the company. They are reflected in the accounting account of the same name 26. These costs do not depend on the volume of sales or production of products, they are related to the structure of the company and the business activity of the administration, therefore they are often considered as semi-fixed expenses that should be controlled for the purpose of optimization.

The composition of management expenses, the method of write-off at the end of the period and the distribution base are necessarily approved in the accounting policy and are unchanged during the tax period.

IN balance sheet the score 26 is not reflected. Non-manufacturing (non-trading) organizations most often reflect general business expenses in the income statement on line 2220, and manufacturing - on line 2120.

Account 26 “General expenses” is intended to summarize information on expenses for management needs not directly related to the production process. In particular, the following expenses may be reflected in this account: administrative and management expenses; maintenance of general business personnel not related to the production process; depreciation charges and expenses for repairs of fixed assets for management and general economic purposes; rent for general business premises; expenses for payment of information, auditing, consulting, etc. services; other administrative expenses similar in purpose.

General business expenses are reflected on account 26 “General business expenses” from the credit of the accounting accounts inventories, settlements with employees for wages, settlements with other organizations (individuals), etc.

Expenses recorded on account 26 “General business expenses” are written off, in particular, as a debit 20 accounts"Primary production", " Auxiliary production" (if auxiliary production produced products and work and provided services to the outside), " Service industries and farms" (if the servicing industries and farms performed work and services outsourced).

Organizations whose activities are not related to the production process (commission agents, agents, brokers, dealers, etc., except for organizations engaged in trading activities), use account 26 “General business expenses” to summarize information about the costs of conducting this activity. These organizations write off the amounts accumulated on account 26 “General business expenses” as a debit bills 90"Sales".

Analytical accounting for account 26 “General business expenses” is carried out for each item of the relevant estimates, place of origin of costs, etc.

Account 26 "General business expenses"
corresponds with accounts

Application of the chart of accounts: account 26

• What exactly are entertainment expenses?

  In this case, entertainment expenses are taken into account on accounts 26 “General business expenses” or 44 “Sales expenses” in... correspondence with accounts: 60 “Calculations... 000.00 Payment for transport services 26 “General business expenses” subaccount “Representation expenses » 76 “Calculations... invoice” 10,000.00 Paid the invoice for the provision of translation services 26 “General business expenses” sub-account “Representation expenses...

• Security costs. Accounting and tax accounting

  With an account for accounting for the relevant costs (accounts 20 “Main production”, 26 “General business expenses” ... or 44 “Expenses for ... 000 Bank statement on the current account Expenses for the protection of leased property ... accounting is reflected in accounts 26 “General business expenses" or 44 "Sales expenses" in... correspondence on account credit...

• How to account for expenses until the organization has revenue?

  3/6494). Expenses incurred by the organization both at the expense of own funds, and... expenses do not apply to the types of assets named in the above-mentioned PBUs. Administrative expenses (account 26 ... "General business expenses") can be taken into account in two ways ... as part of other expenses: Debit 20 Credit 26 - administrative expenses are reflected in ... production expenses (in analytics ...

• Major bug fixes

  The organization mistakenly wrote off as expenses the cost of unsold goods on... but by incorrect posting - D 26 "General business expenses" - K 70 &... income or expenses of the current reporting period on account 91 "Other... income and expenses." Example B... corrective entries were made: Debit account 26 “General business expenses”, Credit account 60 “Settlements with... Sales”, subaccount “Cost of sales”, Credit account 26 “General business expenses” - 500,000 rubles. - written off...

• The procedure for accounting for expenses for setting up an accounting program

  For reporting periods, the Chart of Accounts is assigned to account 97 “Expenses for future periods”. ... services). The specified types of expenses are reflected in the debit of cost accounting accounts (20 ... "Main production", 25 "General production expenses...", 26 "General business expenses", 44 "Sales expenses & ... purposes) in correspondence with the credit of account 60 "Settlements with... and contractors" or account 76 "Settlements with...

• Common property was mistakenly accepted for accounting by the HOA as fixed assets

  Premises in the apartment building Account 20 “Main production” (account 26 “General expenses”) Account 60 “Settlements with... financing Account 86 “ Special-purpose financing»Account 20 “Main production” (account 26 “General business expenses”) Total... property of the owners of premises in apartment buildings is reflected in the off-balance sheet account Off-balance sheet account... income and expenses”, subaccount 91-2 “Other expenses” Account credit 01 – ... as part of other income or expenses of the current reporting period. On the...

• Tachograph. Accounting and Taxation

  The procedure regarding the recognition of material expenses is used for taxation purposes... production" or account 26 "General business expenses" (Instructions for using the Chart of Accounts). In order to ensure... correspondence with the credit of account 19. Corporate income tax Organizational expenses. .. how: - the implementation of these expenses is justified and documented; - the expenses are incurred to implement... the cost is taken into account as material costs associated with production and...

• Export: in which section of the VAT return should VAT charged on general business expenses accepted for accounting be reflected after July 1, 2016?

  It is necessary to reflect the VAT presented on general business expenses accepted for accounting after... reflect the VAT presented on general business expenses accepted for accounting after... the Tax Code of the Russian Federation); there is a correctly executed supplier invoice (clause 2 ... other rates, including VAT on general business expenses (if the corresponding procedure is fixed ... 0%, all expenses incurred by him are related to the specified activities and ... -07-08/ 73930, dated October 26, 2016 N 03-07 ... goods named in groups 25, 26, 27 of section V, in...

• Accounting for costs in HOAs

  Production and economy." On account 26 "General expenses" the HOA has the right to reflect... correspondence with accounts: 20 "Main production" or 26 "General expenses"... The Recommendations do not mention account 26 “General business expenses”, since the costs of servicing production ... on account 26 “General business expenses”, for example, administrative and management expenses, or take into account all expenses in the account ...

• Recovery of losses from the Federal Property Management Agency when purchasing a leased land plot

  1 million rubles, as well as expenses for payment state duty and... Amounts rent were taken into account on account 26 “General business expenses”. Magnitude land tax, which was paid... 30,000 rubles, expenses for a representative - 20,000 ... Expenses are reflected in the form of rental amounts for a land plot 26 76 ... 68 30,000 Expenses for paying state duty are recognized 91- ... 76 30 000 Reflected the costs of paying for the services of a representative 91 ... damages, state fees and legal expenses 76 91-1 950  ...

• Payment for work on weekends (holidays)

  Additional payments should be qualified as labor costs and taken into account... The Tax Code of the Russian Federation in terms of expense recognition is obviously followed. The validity of this statement... PBU 10/99 “Expenses of the organization”). It is reflected in the credit of account 70 “Calculations... it performs administrative functions, this is account 26 “General business expenses”, if its activities are related to... liquidation of the consequences of emergency situations) this expense on the basis of clause 13 of PBU... be recognized as part of other expenses. Taking into account the amount of surcharge,...

• How to account for expenses incurred from rental income?

  Activities (clause 11 of Resolution No. 640 dated June 26, 2015 “On the procedure... expenses should be taken into account on account 2,109,80,000 (in terms of non-distributable general business expenses...). If expenses incurred from rental income are reflected on accounts 2 ... an option for attributing general business expenses that does not contradict the above instructions would be the correspondence of accounts: Debit account 2 ...

• Accounting for income and expenses in a budgetary institution

  ... "). In sections 24-26 account numbers analytical accounting accounts 504.00.000, 506 ..., services (subaccount 109.70) - general production expenses; general business expenses (subaccount 109.80); distribution costs... are attributed to the increase in current expenses financial year- account 401.20.000. ... is installed for at least one general expenses account (109.70 or 109 ... there is no analytics on both general expenses accounts, then on account 109.60 analytics ... also allows you to write off the organization's general expenses from accounts 109.80, 109.70 ...

• How to reflect a marriage in accounting if there is no fault of the employees

  Loss - to cost accounts and/or to sales expenses... 26 “General business expenses”, etc., 44 “Sales expenses”); at the expense of... the guilty persons; on financial results organization (account... 91, subaccount "Other expenses"), in... income for the amount of expenses incurred (except for expenses specified in the article... profit taxation to non-operating expenses losses received by the taxpayer are equal...

• Accounting for the costs of creating and maintaining the AU website

  Such an agreement is carried out on account 0 302 26 000 “Calculations for other... 226 “Expenses for other work, services” Account credit 0 302 26 000 “Calculations... periods for other expenses, services” Account credit 0 302 26 000 “ Calculations for... for deferred expenses 4,401 50,226 4,302 26,000 ... Off-balance sheet account 01 – 50,000 Reflects the assignment of deferred expenses to general business expenses (monthly... 226 “Expenses for other work, services” Account credit 0 302 26 000 “Calculations...

Setting up accounting policies

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

The screenshot shows that there are two checkboxes:

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

« » – should be used by organizations that specialize in providing production services.

If none of these settings are selected, then it is understood that the program keeps accounting records of the direction - “bought - sold” - nothing will be produced and no services will be provided, therefore, account 20 will not be used at all in the activities of such an organization .

Accounts 20, 23, 25, 26 collect production costs: 20 and 23 accounts reflect the organization's expenses that can be attributed to a specific type of product - direct costs, and 25 and 26 accounts - expenses that relate to the production of several types at once products, that is indirect costs. In the chart of accounts “1C: Accounting 8”, direct expense accounts have the subaccount “ Nomenclature group", therefore, such expenses can be directly written off to the cost of production for a specific product group. Indirect expenses do not have a subconto " Nomenclature group“Consequently, they cannot be included directly in the cost of a specific type of product.

When setting the flag " Carrying out work and providing services to customers» a field becomes available in which you must select a condition for closing the account on January 20 at the end of the month, note that this condition applies only to services:

Without taking into account revenue - all costs that have accumulated on account 20.01 will be written off as a routine operation when closing the month on Dt 90.02.1 " Cost of sales for activities with the main tax system", regardless of whether there was revenue or not.

Taking into account all revenue, this condition is the complete opposite of the previous one, that is, if at the end of the month the organization has revenue for a specific product group, then account 20.01 will be closed, if there was no revenue, it will not be closed. Also, if at the end of the month it is necessary to reflect work in progress for a closed item group, then it is necessary to post the document “ WIP Inventory", in which indicate a specific product group that should not be closed to the cost account 90.02.1.

Taking into account revenue only from production services - this option for writing off costs in account 20.01 is aimed at organizations that provide services of a production nature; transactions of this kind are reflected in the document “ Provision of services" With this option, only the amount of revenue that was posted using the above document will be taken into account. If the document " Sales of goods and services", then this revenue will be ignored for writing off costs.

Also here you should select the setting for closing indirect expenses reflected on account 26. If you select the option “ IN cost of sales (direct costing)", then indirect costs at the end of the month will be written off on Dt 90.08. If you select the option “In the cost of products, works, services,” then indirect costs will be written off at the close of the month to the direct costs account 01/20, and then account 20 will be closed to account 43 “ Finished products».

After checking the “ Output" register becomes available for customization " Methods for determining indirect costs" This register is filled out annually when creating the organization’s accounting policy; entries are made about which cost items are classified as indirect costs and what their distribution base is. It is necessary to pay attention to the fact that if the organization uses the direct costing method, then entries should be made here only for account 25. When creating entries in this register it is necessary to indicate the date from which the entry is valid (each subsequent entry with a new date cancels the previous one), organization, cost account, cost item and distribution base for the specified item.

There are several options for choosing an allocation base for indirect costs:

Volume of output – account 25 is closed to account 20, if the database contains the document “Production Report for a Shift”, with this method we will see the number of products produced.

Planned cost– account 25 is closed to account 20 if there is a document “Production Report for a Shift”, but with this method, unlike the volume of output, we will see only the amount of products produced.

Wages - account 25 will be closed to account 20 in proportion to wages for cost items in NU - wages.

Material costs - account 25 will be closed to account 20 proportionally material costs according to cost items in NU - material costs.

Revenue – in order for an account to be closed, there must be revenue, that is, the database contains sales documents or an act of provision of services.

Direct costs - the base is the turnover of account 20, without selection by cost items.

Individual cost items - the base is the turnover on account 20, with selection according to the specified list of cost items in the “list of cost items” field.

Not distributed - when you select this base, nothing will be closed; you will need to close it manually. This database distribution is used in rare cases when standard closure using the above distribution bases is not suitable.

List of direct expenses

To correctly fill out the report and calculate it is necessary to annually configure the list of direct expenses (menu “ Main» – « Taxes and reports» – « Income tax» – « List of direct expenses"). As you keep records throughout the year, you can add new items to this list that relate to direct expenses for correct record keeping.

In this directory, entries are configured for the correct closure of accounts 20 and 23. Similar to the directory of indirect expenses, records are created using the button " Create" Indicate the period of validity, organization, type of expenses tax accounting debit account, for greater detail, you can also indicate an accounting cost item (one type of expense in the accounting system may include several accounting items, you can check this by referring to the reference book “ Expenditures" (menu " Directories" - "Income and expenses" - "Cost items»).

Expense items that are not listed in this list are automatically recognized by the program indirect costs and when closing the month with a routine operation “ Closing accounts: 20, 23, 25, 26» are written off in tax accounting to account 90.08.

Recommendations for correcting errors that occur when closing a month

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

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

according to the report “Analysis of subconto: item group, analyze for which item group and cost item the full/partial closure of account 20/23 to account 90.02 did not occur. If the direct expense accounts are not closed at the cost of production, this may mean that there is work in progress in the program, there are not enough entries in the list of direct expenses, or there is no revenue for this item group.

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

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

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

cost accounting policy 1C

In this article, our specialists will reveal the secrets of using account 26, which is used in accounting. What are the main functions of this account? Are there any nuances in the methodology? accounting? How to format correctly typical wiring on him? When can it be used in accounting practice?

Account 26: Basic Accounting Functions

In our country, accounting specialists use those accounts that are prescribed for use in the Chart of Accounts specially developed for these purposes. By the way, this document is standard, as it is approved at the government level by the country’s Ministry of Finance. In addition, it is necessary to use it in accounting if it is carried out economic activity within the Russian Federation. True, this does not apply government organizations that operate on a budget basis.

This Chart of Accounts is developed on the basis of a single instruction so that it is convenient for any accounting employee to use. It has its own clear structure - division into several thematic groups, each of which generalizes a certain type of economic activity.

Account 26 is called “General business expenses” because it serves to account not only for business expenses, but also for management ones, which are not directly related to the production activities of a company or individual entrepreneur. What exactly is meant by the term “general business expenses”? The compilers of the Chart of Accounts include:

• administrative and management costs;
• maintenance of workers engaged in general economic work, and not in production processes;
• depreciation charges, which should be used to fully restore fixed assets;
• repair of those fixed assets that have both general and administrative purposes;
• payment for the rental of premises intended to meet the needs of the general economy;
• payment for various types of services (for example, consulting, information, etc.);
• other costs of a similar type.

Thus, account 26 in the Chart of Accounts performs an accumulating function of collecting information on expenses that are directly related to management needs, and not the production process itself. In addition, the document is accompanied by instructions with detailed recommendations on how this account can be used and a list of all eligible expenses.

Methodological nuances of application

As already mentioned, in the Chart of Accounts there is a strict distribution into three classification groups:

1. Active – are intended for keeping records of the company’s assets, do not have negative balance results (that is, there is no credit type).
2. Passive - collects all data on the sources of financing assets, does not have a debit type balance.
3. Active-passive - accumulate information about the productive activities of the company, as well as its debts to other companies (the balance can be of both types - credit and debit).

The expenses that the accountant is required to reflect on account 26 do not relate either to productive activities or to any sources of financing the company’s assets. That is, according to the standard classification it should be classified as an active type. This can also be explained by the fact that the costs recorded on account 26 must be included in the cost of goods already produced (and these, as everyone knows, are the company’s assets).

Correct execution of standard transactions for account 26

Experts remind: every accounting transaction, aimed at economic activity, is always reflected in several debit and credit accounts. This fixed reflection is called wiring. Therefore, each individual account has a number of transactions, which are the most common (that is why they are called typical or standard).

Our specialists have prepared two information tables that contain the main standard entries for account 26 of accounting.

Table No. 1 – “26 – debit”

Table No. 2 – “26 – credit”

Practical application of count 26

In accounting practice, this account can only be used to display general business expenses. Let's look at this with specific examples:

As you can see, in order to correctly arrange the wiring, you need to be able to clearly distinguish between general business needs and general production needs. These are completely different accounts (the second is 25). Their main difference is functional features each individual account. Experts give the following explanation:

• general housekeeping includes general expenses for any division or department of the company;
• general production involves expenses aimed specifically at meeting the needs of the company's production activities.

Closing account 26 “General business expenses” when applying the simplified taxation system has a number of features. 1C methodologists tell us what the methodology is for closing this account in the “Simplified Taxation System” configuration (rev. 1.3), and what you should pay attention to.

When writing off general business expenses in the "Simplified Taxation System" configuration (rev. 1.3), the "direct costing" method is used. The amount of expenses is charged from the credit of account 26 “General business expenses” to the debit of one of the subaccounts of account 90 “Income and expenses”.

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

If there was a balance of general business expenses at the beginning of the month, it will not be taken into account when closing the account, so it is important not to allow carryover balances of general business expenses.

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

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

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

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

Setting a constant is carried out either through special processing (menu "Tools - General configuration settings", tab "General"), or directly in the list of constants ("Operations - Constants"). The object of taxation is determined by the accounting policy of the organization and is specified by a constant of the same name. Setting the constant is carried out either through special processing (menu "Tools - Information about the organization", tab " Application of the simplified tax system"), or directly in the list of constants (menu "Operations - Constants").

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

Example

Pandora LLC is engaged in the production of building materials and at the same time provides household services to the population. Records are kept for the purposes of preparing financial statements.
Sales revenue for May 2004:
- revenue from the sale of finished products 250,000 rubles. (nature of activity "Production");
- revenue from the sale of related products RUB 150,000. (the nature of the activity is “Trade”);
- revenue from providing household services to the population 50,000 rubles. (the nature of the activity is “Provision of services, performance of work”).

Let us recall that account 26 is intended to reflect general business expenses of organizations carrying out production activities, performance of work or provision of services. If an organization carries out trading activities, then its general business expenses are reflected in account 44. Thus, sales revenue for May 2004 amounted to 450,000 rubles, and the distribution base for general business expenses was 300,000 rubles. General business expenses amounted to RUB 63,200. See table for cost breakdown.