Accounting. Accounting for sales expenses (most important)

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Accounting. Accounting for sales expenses (most important)

Lecture notes, cheat sheets

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57. Accounting for sales expenses

Sale of products (works, services) comes with certain costs. In accounting, to summarize information on the costs associated with the sale of products, goods, works and services, it is intended account 44 "Sales expenses".

In organizations engaged in industrial and other production activities, on account 44 "Expenses for sale" the following expenses are reflected:

▪ for packaging and packaging of products in finished product warehouses;

▪ for delivery of products to the departure station (pier), loading into wagons, ships, cars and other vehicles;

▪ commission fees (deductions) paid to sales and other intermediary organizations;

▪ on the maintenance of premises for storing products at places of sale and remuneration of salespeople in organizations engaged in agricultural production;

▪ for advertising;

▪ for entertainment expenses;

▪ other expenses similar in purpose.

in trade organizations This account reflects the following expenses: for the transportation of goods, for wages, for rent, for the maintenance of buildings, structures, premises and inventory, for the storage and processing of goods, for advertising, for entertainment expenses, and other similar expenses.

In organizations that harvest and process agricultural products (beets, milk, wool, cotton, raw hides, flax, livestock, poultry, etc.), account 44 "Sales costs" reflects:

▪ operating expenses;

▪ general procurement expenses;

▪ for the maintenance of procurement and receiving points;

▪ for the maintenance of livestock and poultry at bases and reception points.

According to the debit of account 44 "Sale costs" the amounts of expenses incurred by the organization related to the sale of products, goods, works and services are accumulated. These amounts are written off in whole or in part to debit account 90 "Sales".

In case of partial write-off, the following are subject to distribution:

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

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

▪ in organizations that procure and process agricultural products - to the debit of accounts 15 “Procurement and acquisition of material assets” (expenses for the procurement of agricultural raw materials) and (or) 11 “Animals for growing and fattening” (expenses for the procurement of livestock and poultry).

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

1. The expenses for the sale of finished products are reflected:

Debit of account 44 "Expenses for sale" Credit of account 70 "Calculations with personnel for wages", 69 "Calculations for social insurance and security", 23 "Auxiliary production", 10 "Materials", 51 "Settlement accounts".

2. A part of the expenses was written off for the cost of sales of products:

Debit account 90 "Sales"

Credit of account 44 "Costs of sale".

Author: Kabkova E.N.

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