Accounting financial accounting. Accounts for accounting of products, goods and selling expenses (most important)

Lecture notes, cheat sheets
Free library / Directory / Lecture notes, cheat sheets

Accounting financial accounting. Accounts for accounting of products, goods and selling expenses (most important)

Lecture notes, cheat sheets

Table of contents (expand)

56. ACCOUNTING ACCOUNTS FOR PRODUCTS, GOODS AND SALES EXPENSES

To summarize information on the availability and movement of finished products and goods, on sales and related costs, the corresponding accounting accounts are intended.

Account 43 "Finished products" used by organizations engaged in industrial, agricultural and other production activities to account for finished products manufactured for sale and partially for their own needs.

Account 40 "Output of products (works, services)" is used to accumulate information on products manufactured, works handed over to customers and services rendered for the reporting period and to identify deviations in the actual production cost of products, works, services from the standard (planned).

Account 46 "Completed stages of work in progress" makes it possible to collect information about the stages of work completed in accordance with the concluded contracts, which have independent significance. Analytical accounting on account 46 is carried out by type of work.

Account 41 "Goods" allows you to systematize information about the availability and movement of goods purchased for sale. This account is used by organizations of industry, trade, public catering. Sub-accounts can be opened for account 41: 41-1 "Goods in warehouses", 41-2 "Goods in retail", 41-3 "Containers for goods and empty", etc.

Account 42 "Trade margin" is designed to summarize information on trade margins (discounts, discounts) for goods in retail trade organizations, if they are recorded at sales prices. Analytical accounting on account 42 should provide a separate reflection of the amounts of markups related to goods shipped and to goods located in the warehouses of the organization.

Account 45 "Goods shipped" allows you to summarize information about the availability and movement of shipped products (goods), the proceeds from the sale of which for a certain time cannot be recognized in accounting. This account takes into account finished products transferred to other organizations for sale on a commission basis. Analytical accounting of the account is carried out by location and individual types of products and goods.

Account 44 "Sales costs" is intended to summarize information on the costs associated with the sale of products, goods, works and services. Expenses associated with the sale of products, goods, works and services accumulated in the debit of account 44 are written off in full or in part to the debit of account 90 "Sales". Sales expenses are accounted for on account 44 until the sale proceeds are recognized.

Account 90 "Sales" is designed to summarize information on income, expenses and financial results for the ordinary activities of the organization. To account 90 "Sales" sub-accounts are opened: 90-1 "Revenue"; 90-2 "Cost of sales"; 90-3 "Value Added Tax"; 90-4 "Excises"; 90-9 "Profit (loss) from sales".

<< Back: Documentation of the availability and movement of finished products and goods

>> Forward: Labor relations: concept and types

We recommend interesting articles Section Lecture notes, cheat sheets:

▪ Management. Crib

▪ Family law. Crib

▪ Land law. Crib

See other articles Section Lecture notes, cheat sheets.

Read and write useful comments on this article.

<< Back

Latest news of science and technology, new electronics:

The existence of an entropy rule for quantum entanglement has been proven 09.05.2024

Quantum mechanics continues to amaze us with its mysterious phenomena and unexpected discoveries. Recently, Bartosz Regula from the RIKEN Center for Quantum Computing and Ludovico Lamy from the University of Amsterdam presented a new discovery that concerns quantum entanglement and its relation to entropy. Quantum entanglement plays an important role in modern quantum information science and technology. However, the complexity of its structure makes understanding and managing it challenging. Regulus and Lamy's discovery shows that quantum entanglement follows an entropy rule similar to that for classical systems. This discovery opens new perspectives in the field of quantum information science and technology, deepening our understanding of quantum entanglement and its connection to thermodynamics. The results of the study indicate the possibility of reversibility of entanglement transformations, which could greatly simplify their use in various quantum technologies. Opening a new rule ... >>

Mini air conditioner Sony Reon Pocket 5 09.05.2024

Summer is a time for relaxation and travel, but often the heat can turn this time into an unbearable torment. Meet a new product from Sony - the Reon Pocket 5 mini-air conditioner, which promises to make summer more comfortable for its users. Sony has introduced a unique device - the Reon Pocket 5 mini-conditioner, which provides body cooling on hot days. With it, users can enjoy coolness anytime, anywhere by simply wearing it around their neck. This mini air conditioner is equipped with automatic adjustment of operating modes, as well as temperature and humidity sensors. Thanks to innovative technologies, Reon Pocket 5 adjusts its operation depending on the user's activity and environmental conditions. Users can easily adjust the temperature using a dedicated mobile app connected via Bluetooth. Additionally, specially designed T-shirts and shorts are available for convenience, to which a mini air conditioner can be attached. The device can oh ... >>

Energy from space for Starship 08.05.2024

Producing solar energy in space is becoming more feasible with the advent of new technologies and the development of space programs. The head of the startup Virtus Solis shared his vision of using SpaceX's Starship to create orbital power plants capable of powering the Earth. Startup Virtus Solis has unveiled an ambitious project to create orbital power plants using SpaceX's Starship. This idea could significantly change the field of solar energy production, making it more accessible and cheaper. The core of the startup's plan is to reduce the cost of launching satellites into space using Starship. This technological breakthrough is expected to make solar energy production in space more competitive with traditional energy sources. Virtual Solis plans to build large photovoltaic panels in orbit, using Starship to deliver the necessary equipment. However, one of the key challenges ... >>

Random news from the Archive

Differential probe TEKTRONIX P735 24.03.2003

For its TDS6000, TDS7000 and CSA7000 series oscilloscopes, TEKTRONIX has released a 7350 GHz differential probe type P5.

The signal rise time in the probe does not exceed 100 ps, and the input capacitance is less than 0,3 pF. The probe allows you to monitor signals in high-speed communication lines.

Other interesting news:

▪ Relationship between changes in women's voices and fertility levels

▪ Robot - plastic picker

▪ Playing Tetris will get rid of painful memories

▪ Microsoft will decipher the human immune system

▪ Finder Series 72 Liquid Level Control Switch

News feed of science and technology, new electronics

Interesting materials of the Free Technical Library:

▪ section of the site Wonders of nature. Article selection

▪ John Chrysostom article. Famous aphorisms

▪ article What do the sounds of yo-ho-ho in the pirate song from the novel Treasure Island mean? Detailed answer

▪ Chinar article. Legends, cultivation, methods of application

▪ article Fire alarm in the fireplace. Encyclopedia of radio electronics and electrical engineering

▪ article Dual-mode charger-discharge device. Encyclopedia of radio electronics and electrical engineering

Leave your comment on this article:

All languages of this page

Home page | Library | Articles | Website map | Site Reviews