Should account 26 be closed? Closing the month: postings

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 proportionally wages according to cost items in NU - wages.

Material costs - account 25 will be closed to account 20 in proportion to 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 specify the cost item for accounting(one type of expense in NU may include several accounting items; you can check this by referring to the directory “ 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 generating the balance sheet, the user notices that on January 20 the account was closed to the account on August 90 or was not closed at all. You need to do the following:

look at the 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 the organization’s accounting policy is created annually, and along with it, methods for distributing indirect costs and a list of direct costs are created. The list of direct expenses is 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

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

The meaning of account 26 in accounting

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

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

Costs are reflected in the debit of the account. 26 in correspondence with the corresponding accounts - , , 05, 04, , , , 71, , 21, , , , 79, , etc. Closing of account 26, the transactions on which can be very diverse, due to the difference in expenses, is carried out on a loan in correspondence with accounts - 20, 29, 23, , 28, 99, etc. To obtain reliable and complete information about cost items for each type of cost, as well as the places of their occurrence, analytical accounting is organized.

How the 26th account is closed at the end of the month

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

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

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

How to close account 26 if there is no revenue

Is it possible and how to close account 26 if there is zero revenue from the sale of goods, products or services/work? According to accounting rules, this cannot be done, since indirect expenses need to be written off only if there is revenue, but also the final balance on the account. 26 should not accumulate. There is a way out - you need to carry out a minimum sale of 0.01 rubles. with a technical counterparty, after which account 26 will be automatically closed to account 20 (WIP), and at the end of the year the extra penny will be allocated through a manual operation.

Closing account 26 – postings:

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

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“Main production”, “Auxiliary production” (if auxiliary production produced products and work and provided services to the outside), “Service production and farms” (if 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

  Procedure regarding recognition material costs 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 for... as: - implementation these expenses are justified and documented; - the expenses were 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...

", November 2017

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

Setting up accounting policies

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

The screenshot shows that there are two checkboxes available:

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

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

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

Recommendations for correcting errors that occur when closing a month

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

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

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

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

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

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

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

Accounting 26 for dummies: examples and postings

If the company uses the full one, then it uses Statement 15 for analytics to account for the expenses we are interested in, and for synthetic accounting journal order 10 (or 10/1). In the order journal 05, both analytics and synthetic accounting are maintained, in the case of using a partial form. The information that is reflected in these registers is formed on the basis of tables on the distribution of wages and materials, amounts of depreciation of fixed assets, decoding sheets for different kinds cash expenses, which are reflected in other journals, orders, etc.

Account 26: general business expenses. example, wiring

• Dt 26 Kt 10 - 6,000 rub. - consumables for a multifunctional device were used for the needs of the administration.

Write-off and distribution of general business expenses Account 26 does not have a balance, so everything that has accumulated on it must be written off to other accounts at the end of the month. The choice of cost write-off option depends on the method of generating product costs:

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

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

How to close account 26

Posting description Document-basis 11/24/2016 26 60 10,000 Rent accrued Act on the provision of services 11/26/2016 62 90.01 30,000 Revenue accounting Act on the provision of services 90.03 68 5,400 VAT accrued 11/30/2016 26 70 10 000 Salary accrued Account sheet time, payslip 11/30/2016 70 68 1,300 Personal income tax withheld 11/30/2016 26 69 3,020 Accrued insurance premiums Closing the month 11/30/2016 90.02 26 23 020 Write-off of general business expenses to the cost of sales entry Example 3. Closing an account using the direct costing method Horns and Hooves LLC produces products. In an organization, direct expenses are reflected in account 20 “Main production”, and indirect expenses in account 26 “General business expenses”.

Account 26 in accounting

Info

If an organization uses account 23 “Auxiliary production” to register auxiliary costs, or if the organization’s balance sheet has servicing facilities (dormitories, kindergartens, sanatoriums, etc.) and account 29 “Service production” is used, then general business expenses can also be written off to the debit of account 29 expenses. Expenses can be written off to the debit of these accounts only if the servicing industries and farms performed work and services outsourced. The entries that form the reflection of such transactions in accounting will look like this: Dt 20 (23, 29) Kt 26.

Account 26 in accounting (nuances)

Attention

Sales" in two ways:

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

In other cases, account 26 is closed immediately by debiting the account.

Dt 90 Kt 26. Sometimes a situation arises when the amount of expenses exceeds the amount of sales, thus generating a loss. In this case, the FSS authorities recommend writing off expenses to the account. 97 “Future expenses”, i.e. Dt 97 Kt 26. Subsequently, this amount will be debited from account 97.

Account 26 - general business expenses: typical transactions and account closure

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

• no revenue;
• The nomenclature is incorrect.

To understand the reason, you need to open balance sheet(SALT) for this account.
If there is a balance for a specific item, then pay attention to the subaccounts. If subaccounts according to the account. 26 and 90 are different, then the program simply does not know how to enter them, since they do not match in item groups. If the problem is the lack of revenue, then you need to transfer expenses from account 26 to account 97. Perhaps an entry was previously made to write off expenses from account 26 manually. Subsequently, this account may not be closed.

With the direct costing accounting system, you can close account 26 using 97 as follows:

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

Sometimes an error can be caused by the absence of a checkmark in the settings if the direct costing accounting system is not specified. If the reason has not been identified, then there may be a failure in the 1C program itself.

Which option the accountant chooses must be indicated in the accounting policy. Example A construction company has a fleet of vehicles on its balance sheet, the vehicles of which are used to deliver building materials to the company’s facilities and to provide services to third parties. The company's accountant provided in the accounting policy that the expenses accumulated on account 26 are distributed in proportion to the amount of direct costs for maintaining the main and auxiliary production. The company's costs associated with providing construction and installation services to clients amounted to RUB 1,800,000. Expenses construction company for the vehicle fleet amounted to 200,000 rubles. 2,000,000 rub. (1,800,000 + 200,000) is the total amount of expenses. The amount of general business expenses is equivalent to 500,000 rubles. The calculation of the distribution coefficient will look like this: 500,000 / 2,000,000 = 0.25.

How to write off account 26

Agents, brokers, dealers, forwarders, that is, organizations not related to production, use account 26 as the main one in conducting their activities, summarizing information on all their expenses on it and writing them off to the sales account. Trading companies do not use account 26 in their activities and all expenses, without exception, are attributed directly to account 44 “Sales expenses”. For information on the main components of costs accounted for in account 44 “Sales expenses”, read the article “ Accounting entries for business expenses."

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

• 3/p administrative staff – RUB 10,000.00.
• Insurance premiums – RUB 3,020.00.
• Premises rental – RUB 5,000.00.

According to the distribution base for material costs: Postings when closing account 26 November 30, 2016 20 26 10 812 Closing account 26 (hats) November 30, 2016 20 26 7 208 Closing account 26 (shoes) Important! also in accounting policy You can indicate non-allocated general business expenses, which will be written off immediately to current expenses in Account Dt 90.08. Write-off to cost of sales If the accounting policy specifies the write-off method “to cost of sales”, then when closing the period the following transactions are taken into account: Dr Kt Description of posting 90.02 26 Written off general business expenses on the cost of services, work. In this case, costs can also be taken into account in the context of analytics.

• Expenses for repairs of fixed assets not related to production.
• Expenses for renting premises used for management and other non-production purposes.
• Expenses for information and consulting services.
• Expenses for materials used for administrative needs.
• Entertainment expenses.
• Expenses for retraining of personnel.
• Expenses for paying for the services of security organizations.
• Recruitment costs.
• Expenses for subscription to periodicals.
• Software costs.
• Expenses for telephone calls and Internet services.
• Travel expenses.
With all the nuances documentation Travel expenses can be found in the article “Procedure for accounting for travel expenses in 2017-2018.”