Table of contents (expand)
- The history of the emergence and development of accounting
- Types of business accounting. Characteristic and relationship
- Features of business accounting in the Russian Federation
- Financial accounting: objects, principles, tasks
- Management accounting: essence and objects
- Methods and principles of management accounting
- Standards of professional behavior of an accountant-analyst. Rights and obligations of the chief accountant
- Essence and functions of accounting
- Goals and objectives of accounting
- Basic Accounting Principles
- International Accounting Principles
- Accounting objects. Their classification
- Documentation of business transactions
- Variety of documents. Classification of primary documents
- Importance of financial statements
- Composition of financial statements
- Publicity of financial statements
- The procedure and terms for the submission of financial statements
- The concept of accounting accounts and their purpose
- Account structure
- Double Entry: Essence and Meaning
- Accounting entries: compilation rules. Off-balance sheet accounts
- Accounting registers and methods of recording in them
- Synthetic and analytical accounting
- Chronological and systematic records
- Turnover, balance, chess statements
- Forms of Accounting
- Organization of the accounting apparatus
- Balance sheet: concept, content, structure
- Basic balance rules
- Tax accounting in the accounting system
- Features of tax accounting
- Economic definition of money. Cash flow statement
- Cash transactions
- Cash in current accounts
- Cash in foreign currency accounts
- Cash in special accounts
- Calculations with accountable persons
- Payments to personnel for other operations
- Settlements with debtors and creditors
- On-farm settlements
- Payments for taxes and fees
- Settlements with suppliers and contractors
- Settlements with buyers and customers
- Payroll
- Accounting for financial investments
- Documentation of fixed assets
- Receipt of fixed assets
- Depreciation of fixed assets
- Disposal of property, plant and equipment
- Repair of fixed assets
- Accounting for intangible assets
- Documentation of inventories
- Accounting for inventories
- Finished product evaluation
- Accounting for the shipment of finished products
- Sales Cost Accounting
- Operating income and expenses
- Non-operating income and expenses
- Deferred income and expenses
- Classification of expenses by ordinary activities
- Financial results
- Accounting for authorized (share) capital
- Accounting for reserve and additional capital
- Accounting for target financing
- Accounting for long-term and short-term loans
- Responsibility center: concept and types
- Costs: concept and classification
- Calculation: concept and types
- Calculation methods
- Closing an organization's cost accounting accounts
- Remuneration of labor: types, forms, accrual procedure
- Organization Personnel Records Documentation
- Documentation on accounting of working hours and settlements with personnel for remuneration
- The concept of accounting policy
- Disclosure and change in accounting policy
- Features of accounting in a small enterprise
- Simplified form of accounting and financial statements for small enterprises
- Accounting for income and expenses from business activities
- The procedure for creating a reserve for doubtful debts
- Accounting for reserves for future expenses
- Inventory: concept, types, reasons, frequency of carrying out
- Requirements and grounds for conducting an inventory
- The main documents used in the inventory check
- Analysis of inventory results
- Documentary revision: essence, types, tasks, features
- Forensic accounting expertise: concept, tasks, difference from documentary audit
- The essence and content of the audit
- Audit activity and its regulation
- Audit Methodology and Auditing Standards
71. Closing the organization's cost accounting accounts
Closing of accounts for cost accounting of the organization is carried out in the following order:
1. Summarizing data on the organization's direct costs on accounts 20 "Main production", 23 "Auxiliary production", 25 "General production expenses", 26 "General expenses", 28 "Marriage in production", etc.
The accounting record shows:
Debit of account 20 "Main production", 23 "Auxiliary production", 25 "General production expenses", 26 "General expenses", 28 "Marriage in production"
Credit of account 10 "Materials", 70 "Calculations with personnel for wages", 69 "Calculations for social insurance and security".
2. If the auxiliary production at the enterprise provides services not only to the main workshop, but also to production as a whole, then account 23 "Auxiliary production" is distributed among the types of production in proportion to the services rendered.
The credit of account 23 "Auxiliary production" reflects the amount of the actual cost of completed production, work performed and services rendered. These amounts are written off to the debit of account 20 "Main production", 25 "General production expenses", 26 "General expenses", etc.
3. Distribution of general production and general business expenses.
General production costs are distributed in proportion to the types of products (works, services) produced.
Account 25 "General production costs" is intended to summarize information on the costs of servicing the main and auxiliary production of the organization. Such costs include the costs of maintaining and operating machinery and equipment, etc.
General production expenses are reflected on account 25 "General production expenses" from the credit of accounts for accounting for inventories, settlements with employees for wages, etc. The expenses recorded on account 25 "General production expenses" are written off to the debit of accounts 20 "Main production", 23 "Auxiliary production", 29 "Serving industries and farms".
General running costs distributed in proportion to the salary of administrative and managerial personnel.
Account 26 "General business expenses" is intended to summarize information on expenses for management needs that are not directly related to the production process (administrative and management expenses; maintenance of general business personnel not related to the production process, etc.).
4. Write-off of rejected products.
According to the debit of account 28 "Marriage in production", the costs of the identified internal and external marriage are collected, on the credit - the rejection of the marriage is written off for production costs.
1. Write-off of internal marriage:
Debit of account 20 "Main production" Credit of account 28 "Marriage in production".
2. Write-off of internal marriage:
Debit of account 26 "General expenses" Credit of account 28 "Marriage in production".
5. Consolidated cost accounting, i.e., the collected costs are written off to the cost of finished products (works, services).
Debit account 43 "Finished products" (90 "Sales")
Credit of account 20 "Main production" - the cost of manufactured finished products (work performed, services rendered) is written off.
Author: Kabkova E.N.
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