Accounting info. Accounting info Expense items in 1s 8.3
Indirect costs in 1C 8.3 include those costs that cannot be attributed to a specific manufactured product. These include payment for water, electricity, accountant’s wages, etc.
The organization produces goods, spending materials on their production. But we cannot know exactly how much indirect costs were spent on a specific unit of production. This instruction will walk you through step by step how to set them up and distribute them in the 1C: Accounting for Beginners program.
The distribution of indirect costs, as well as most of the functionality of the 1C 8.3 program, will not work correctly without the correct initial setup.
At the very bottom of the window that opens, click on the “ ” hyperlink.
Methods for allocating direct costs
After this, a window will appear with several settings sections. Select “Income tax” and in the section that opens, open the “List of direct expenses” link. This setting is necessary because all costs except those listed as direct will be taken into account as indirect in the future.
In our case, the list of direct costs was empty and the program offered to fill it out automatically.
Methods for allocating indirect costs
Now go back to the 1C 8.3 accounting policy window and open the “Methods for distributing indirect costs” link.
You will see a list of rules for posting general and production expenses. Create a new entry and fill it out.
Now go to the “Production” menu and select the item of the same name.
In the window that opens, set the “Production” flag.
Accounting for indirect costs
In the 1C: Accounting program, there are many documents for reflecting indirect costs. These include receipts of goods and services, technical requirements, write-offs, some routine operations, etc.
In our example, in the receipt document for warehouse rental services, you can see details.
Here you can specify not only the accounting account itself. If for some reason you do not have this functionality, check that the settings described above are correct.
After implementation, the document formed the following movements.
Distribution of indirect costs in reporting
You can see in detail how indirect costs were distributed in the corresponding calculation certificate. Similar data can also be obtained when generating a balance sheet for the required account. The closure of indirect expenses will also be reflected there.
Accounts for indirect expenses are closed when routine month-end closing operations are performed.
Accounting in the 1C program: “Enterprise Accounting 3.0” is based on the correct completion of various reference books. One of the most important reference books is the “Cost Items” reference book. It contains information for maintaining analytical accounting for, namely: 08; 20; 23; 25; 26; 28; 29; 44. Each of these accounts has a subaccount of the same name:
This subconto reflects only turnover; there are no balances in the “Cost Items” subconto.
Correct completion of this directory is especially important, since it participates and influences the correct formation of financial statements of the enterprise.
Filling out the “Cost Items” directory
To go to the directory, go to the “Directories” menu, then in the “Income and Expenses” section, select the “Cost Items” link. The directory list form will open.
Initially, when you first start the program, even with a clean infobase, the directory will be filled with default values, or so-called predefined elements. They are marked with an icon. These articles cannot be deleted and are not recommended to be changed, as they will most likely be changed to their original value when the configuration is updated.
Important! In any case, it is not recommended to change anything in any cost item if accounting has already begun for it. If such a need arises, you need to repost the documents where transactions involving expense accounts were generated.
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The “Cost Items” directory is the same for all cost accounts.
To enter a new cost item, click the “Create” button. The form for creating a new directory element will open.
When entering the name of a new item, it is advisable not to split similar costs, but to group them into one element. This will prevent the directory from becoming bloated. For example, if an enterprise uses corporate cellular communications, has landline phones, and IP telephony, you should create one cost item - “Communication Services”.
I advise you to plan the cost structure of the enterprise in advance, so that later there is no confusion and you do not have to repeatedly correct and retransmit documents.
The “Type of expense” detail is mandatory, and it is important to fill it out correctly, since the income tax return is filled out item by item. Accordingly, tax accounting is carried out in the context of expense items.
The “Default Use” attribute shows the purpose of the article and is filled in when it is necessary for it to be automatically inserted into the selected document.
Here is an example of filling out the cost item “Write-off of materials”:
Setting up the "List of direct expenses" in tax accounting in the 1C Accounting program 8.3 edition 3.0.
In the 1C Accounting 8.3 program, edition 3.0 "Taxi" interface, the accounting policy for tax accounting is set up in the menu [Main => Settings => Taxes and reports => Income Tax], where, in particular, there is a hyperlink "List of direct expenses", o which is discussed in this article.
In accordance with the Tax Code of the Russian Federation, production and sales expenses incurred during the tax period are divided into straight And indirect expenses.
Direct expenses are the costs of raw materials and materials from which specific products are directly manufactured, as well as those expenses of the organization that can be clearly attributed to any type of goods, work or services.
However, most organizations also incur expenses that cannot be directly correlated with the production of one specific type of goods, the provision of one type of service, or the performance of a specific type of work. Therefore, such costs are distributed among all types of products. Such costs are called indirect.
Undoubtedly, it is beneficial for the organization to include as many costs as possible into indirect expenses, since they reduce the income tax base in the period in which they were incurred.
Direct expenses related to work in progress, finished products in the warehouse, as well as to shipped but not sold products are not written off in the current period; they are waiting for their “sale.”
Expenses that our configuration does not find in the "List of direct expenses" setting will be interpreted as indirect. In other words, this setting determines not only what expenses will be straight, but also what expenses will relate to indirect in tax accounting.
The exception is the direct costs of trading organizations for the acquisition and sale of purchased goods; the program already knows about them that they are direct. What these expenses are will be written below.
In our configuration, setting up the “List of direct expenses” for tax accounting should be done only for direct expenses associated with production, performance of work and services of a production nature.
By the way, do not try to find in the accounting policy settings for accounting rather than tax accounting in our 1C Accounting 3.0 program a hyperlink for dividing costs in accounting into direct and indirect. She's not there, why?
In accounting, the ratio of expenses to direct or indirect is determined by the number of the expense account in which they are recorded. Direct expenses in accounting are recorded in the debit of account 20 “Main production” or account 23 “Auxiliary production”. Indirect expenses, which at the end of the month will have to be distributed by type of activity, are taken into account on the 25th account “General production expenses”, on the 26th account “General expenses” and on the 44th account “Sales expenses”.
It is interesting that in our tax accounting program, direct expenses can be reflected in different accounts: 20th, 25th, 26th.
The organization does not have the right to arbitrarily attribute expenses specifically to indirect, it is necessary to justify why they cannot be considered straight. The absence in the accounting policy of justification for the distribution of expenses into direct and indirect may lead to the fact that tax authorities in their own way determine the list of direct expenses for a specific type of activity and recalculate the company’s income tax with the corresponding consequences.
Production organizations still have the right to justify what expenses they may not include in direct expenses.
For trading organizations or, more precisely, for any organizations in their trading activities, the list of expenses that are considered direct is strictly regulated.
Direct expenses for them are:
- the cost of purchasing goods sold by a trade organization during the reporting or tax period;
- expenses for delivery of sold purchased goods to the warehouse of a trading organization, if these expenses were not included in the purchase price of the goods. And if they were included in the cost price, then they will also be direct, located within the cost price of goods sold; they also increased the cost price of purchased goods, didn’t they?
Let's immediately figure out how to determine the share of transportation costs that are subject to write-off as direct costs, the share that relates specifically to the goods sold.
Indeed, when goods arrive, transport services apply to the entire incoming batch of various goods, and we need to write off expenses only for the part of the goods sold in the current period from this batch.
There are two methods of accounting and determining the share of transportation costs related to goods sold:
- in the cost of purchased goods, that is, on the 41st account;
- as a separate type of expenses as part of distribution costs, that is, in account 44.01 “Distribution costs in organizations engaged in trading activities.”
The chosen method must be fixed in the order on the tax accounting policy.
In our program, it is useless to look for settings for the method of writing off transportation expenses, it is missing, but why?
Yes, because simply for each method it is necessary to use different documents in our program, and this is how the necessary method will turn out.
When accounting for transportation costs in the cost of purchased goods, a document is used receipt of additional expenses [purchases => purchases => additional receipts. expenses].
The second method calls on us to take into account all transport costs in the general pile on account 44.01 “Distribution costs in organizations engaged in trading activities.”
In this case, transportation expenses are capitalized in our program using the document receipt (act, invoice) with the type of operation "Services (act)" [purchases => purchases => receipt (acts, invoices)], and they are accounted for as a service provided by a third party, with a cost invoice of 44.01.
At the end of the month, the task arises of writing off from account 44 only part of the transportation costs related to the goods sold during the month. This is done in our program when performing a regulatory procedure closing of the month.
You can study accounting, tax accounting and work in the 1C Accounting program version 3.0 in more detail by completing the appropriate full-time training course at the 1C Consulting Training Center, Moscow.
Directory Cost items in 1C:UPP (1C:Manufacturing Enterprise Management) is one of the key production accounting reference books. It is impossible to reflect a cost in accounting without specifying the cost item.
There are several classifications of costs from an economic point of view.
- In relation to the production object:
If we can attribute the cost to the manufacture of a specific product, the cost of which we calculate, then this is a direct cost. If it is not known which product the cost relates to the manufacture of, then such a cost is indirect.
In 1C:UPP, direct costs can be attributed to the manufacture of specific products using the document Shift Production Report. For example, for the manufacture of the product Kitchen Table BS-55, the material Furniture Adhesive was used in the amount of 10 kg. Cost item: Own materials.
Indirect costs at the end of the month must be allocated between outputs. For example, during the month, 50 kg of paint was used to paint products, but we cannot accurately determine how much paint was used for each product produced, so this cost is indirect and can be distributed at the end of the month among all products produced.
- Depending on production volumes, costs are divided into:
Fixed costs . These are costs whose level does not depend on production volumes. For example, the cost of renting premises.
Variable costs. The level of variable costs depends linearly on production volumes. For example, these are the costs of raw materials used to manufacture products.
Mixed costs. Their level depends on production volumes, but when production decreases to zero, these costs are not equal to zero, that is, they contain elements of both fixed and variable costs. For example, the cost of paying for telephone communications: the subscription fee is constant, and long-distance calls are paid separately.
Conditionally fixed costs. These are costs that remain constant over a certain interval of change in production volumes. For example, we paint products in batches in a chamber, each batch uses a certain amount of paint, and even if the batch is not full, the volume of paint for spraying a given batch will not decrease.
- According to the distribution space, costs are divided into:
Shop costs are costs that are distributed over the entire product range produced in a particular department. For example, depreciation costs for machines located in this department.
General operating costs are costs that are allocated to manufactured products in all departments. For example, the salary of administrative personnel is distributed among the output of all departments.
Let's look at how the "Cost Items" directory is configured in 1C:UPP.
There can be a lot of cost types, so you can create an unlimited number of cost items in SCP.
Let's look at the fillable details of the directory element Cost Items in 1C:UPP:
Nature of costs used for management accounting tasks, and can take one of the following values:
1) Defects in production: these are the costs that were attributed to the production of products that were released as unsuitable, or this is the amount of costs that went to correcting defective products.
2) Investments in non-current assets. These are not production costs. Costs arise when we create a fixed asset or repair a fixed asset. We can then write off such costs as the cost of the construction project.
3) Distribution costs and commercial expenses. These costs also do not affect production costs.
4) General production and general business expenses. These are indirect costs. General production costs are workshop costs that must be allocated to products produced in a given workshop. For example, the cost of heating a specific workshop. General operating costs are the costs of the enterprise as a whole; they are distributed across all outputs. For example, repairing a road that is used for transportation between workshops. A significant difference between these costs arises if the enterprise uses Direct Costing, then general business expenses are not distributed to the cost of manufactured products.
5) Production costs are direct costs that can be attributed to the production of specific products. For example, we can indicate how many boards were used to make a table. For example. The salary of a worker who works piecework will be a production cost, because we can say exactly how many and what kind of products he produced, the workshop manager’s salary will be a general production cost and will be distributed over the output of products produced in the workshop, and the general director’s salary will be a general operating cost and will be distributed over the output of the entire enterprise.
6) Other - do not affect the cost of production, but will be reflected in management accounting.
7) Not taken into account in management accounting - such costs will not even be reflected in management accounting, and accordingly they will not affect the cost of production either.
The nature of the cost item affects management accounting, but does not affect regulated accounting. For regulated accounting, the Cost Account specified when costs arise (for example, upon receipt of a service, or transfer of material to production) is important.
Below is a table that roughly correlates the nature of a cost item and a cost account.
Cost type. Using this detail, you can divide all cost items by economic elements. Next, using this requisite, we will be able to determine which of the elements has a larger share in the cost of production. In this way, we can determine in which direction it is necessary to reduce costs (if necessary), and we can also determine what type of costs we will have that will determine the basis for the distribution of indirect costs.
In 1C:UPP there are 4 types of costs:
- Material. In turn, when specifying the cost type Material, another attribute becomes available - Status of material costs:
This attribute determines with what sign the cost should be included in the cost of production.
Own – the cost of such costs is included in the cost price with a “+” sign. For example, boards were transferred to production, and then they were included in the cost of the table.
Accepted for processing, these materials are not ours, therefore they do not affect the cost of our products in any way.
Returnable waste - the cost of such materials is included in the cost with a “-” sign. For example, when making a table, sawdust remained, which we later sold, then we can reduce the cost of the table by the amount of sawdust.
- Salary– labor costs;
- Depreciation– depreciation costs;
- Others- include costs that were not included in the previous groups.
For all types of costs, cost accounting is carried out, and quantitative accounting is carried out only for costs with the “Material” type.
And the last detail indicated for the cost item is Type of expenses (NU). Used to account for costs in tax accounting. You must specify the cost type for tax accounting.
Sources of costs may be the acquisition of materials with their further transfer to production, the receipt of services from contractors, the transfer of semi-finished products from the warehouse to production, the recording of wage payments, depreciation, etc.
When reflecting costs, the cost item must be indicated. For example:
Receipt of international negotiations services from the counterparty under the cost item Communications (OKR):
Reflection of administration salaries by cost item AUP salary:
Thank you!
We analyzed an example with an organization in which all costs were reflected only in account 20.01. Therefore, we were only able to see how the program is configured and works from the point of view of using and closing account 20.
Today we will discuss such concepts as direct (reflected in accounts 20, 23) and indirect costs (in accounts 25,26). I'll tell you a little accounting theory. We’ll also talk about where to set up accounting for these indirect and direct costs in 1C BP 3.0, as well as the features of closing indirect costs. All this will be considered using the example of an organization engaged in production activities, so let’s talk a little about production.
Let me remind you that the site already has a number of articles that are devoted to the issue of closing a month in the 1C BUKH 3.0 program:
A little theory
As I already said, production costs can be divided into two large groups: direct and indirect. Essentially this is a classification of costs. by the method of their inclusion in the cost manufactured products. Therefore, this classification, for the most part, is relevant for accounting of production organizations. Let's talk in more detail about each of these two groups.
Direct costs- These are expenses that can be clearly attributed to the production of a certain type of product. That is why direct expense accounts 20 and 23 in the chart of accounts in 1C they have a subaccount “Nomenclature group”. Such costs can be directly written off to the cost of production of a specific “Nomenclature Group”. These include the costs of raw materials, materials and components, wages and insurance premiums for workers who produce these products.
Indirect costs- These are expenses that relate to the production of several types of products at once. In the 1C chart of accounts indirect cost accounts 25 and 26 do not have subconto "Nomenclature group". Therefore, they cannot be included directly in the cost of a specific type of product - “Nomenclature group”. Such costs include, for example, the cost of paying wages and paying insurance premiums for management personnel.
As I already said, indirect expenses are collected on accounts 25 “General production expenses” and 26 “General expenses”. They cannot be written off immediately as cost, I also wrote about this. In accounting, there are two options for closing such accounts. The first is the write-off of amounts to the main production to account 20. Moreover, since account 20 has three subcontracts (Division, Cost Item and Nomenclature Group), and indirect expense accounts have only two (Division and Cost Item), then when writing off the amount will be distributed between “nomenclature groups” according to certain rules. I’ll write about where and how this is set a little later. Second– writing off indirect expenses to account 90 “Sales” ( direct costing). Read about how to choose a specific option for writing off indirect expenses in 1C BP 3.0 in the article below.
Let me summarize briefly. When closing the month, indirect expenses are written off first, i.e. 25 and 26 accounts (possibly by distributing direct expenses to accounts), and then direct expenses into the cost price of a specific “Nomenclature Group”.
Accounting for direct expenses in 1C ACCOUNTING 3.0
To begin with, I want to discuss the example that we will consider in this article. There is a production organization where two types of products are assembled, i.e. two “Nomenclature groups”: “Tables” and “Chairs/Armchairs”. Two workers are involved in the production of each type of product. Accordingly, we will take into account the costs of paying wages to such employees on account 20.01 “Main production”, according to the corresponding nomenclature group. To implement this in 1C BP 3.0, you must first create two separate methods for accounting for wages (section of the main menu “Salary and Personnel” -> “Methods for accounting for wages”).
Now these accounting methods must be assigned to each employee. This could be done in the employee details on the tab "Payments and cost accounting", but for some reason the program does not see this setting. Most likely this is a program error, perhaps it will be fixed soon (the release on the basis of which the article was written: 3.0.37.36). In this regard, I created separate types of calculations for employees involved in the production of tables and in the production of chairs. And already in the settings of these types of calculations in the field "Method of reflection" indicate the appropriate method. This is how we had to get out of this situation.
As a result, when calculating wages (document "Payroll") expenses for wages and insurance premiums for production workers will be charged to account 20.01 for the corresponding nomenclature groups.
Now let's talk about the material costs of raw materials written off for production. I reflect the fact of write-off in a document "Production report for the shift" on the “Materials” tab. At the same time, I indicate separately what materials were spent for the “Tables” product group and for the “Chairs/Armchairs” product group.
Accounting for indirect costs in 1C ACCOUNTING 3.0
It is worth noting that no additional settings are required to reflect salary contributions on account 26. This is due to the fact that the program is by default configured to account for labor costs on account 26. Even the accounting method is set to “Reflect accruals by default.” This can be seen in “Salary Accounting Settings” (section of the main menu “Salaries and Personnel”).
Thus, the costs of remuneration and payment of insurance premiums for two employees will be reflected in account 26.
Accounting policy ACC 3.0: direct and indirect expenses
Now let's talk about what "Accounting Policy" BP 3.0 has settings related to accounting for direct and indirect costs in the program. Of course, it is more logical to first set up the Accounting Policy, and only then reflect costs. But in this article, I decided to first show by example how to keep track of direct and indirect expenses, so that you have the opportunity to more freely navigate these concepts by the time you consider the “Accounting Policy” settings.
Let's start with a bookmark "Expenses". Firstly, this tab must have a checkmark checked "Output" since we are talking about production. Secondly, you need to pay attention to the window that opens when you press the button "Indirect costs". In this window, you should select the method of closing Indirect expenses (in our example, these are expenses on account 26). I would like to note right away that this setting is related to closing indirect expense accounts in accounting. There is a separate setting for indirect expenses in tax accounting, which we will talk about a little later. So there are two options here:
- In cost of sales (direct costing)– in this case, indirect costs will be written off from account 26 to the debit of account 90.08.1 “Administrative expenses for activities with the main taxation system”;
- – in this case, account 26 is closed to the direct costs account 20.01, and then the 20th account will be closed to account 40 “Output of products (works, services)”;
The first option is quite transparent, so we'd better choose the second, which is a little more complicated.
If we have chosen the option “In the cost of products, works, services”, then here it is necessary set a rule, for which the amounts from the accounts of indirect expenses, i.e. in our case, from account 26 (let me remind you, the amounts on it are not divided into specific item groups) will be distributed between item groups on account 20.01. To do this, click on the link “Methods for allocating indirect costs”. The options here are quite varied. I will establish the most easy-to-understand distribution option, where “Payment” is used as the distribution base. I’ll explain what this means below using specific numbers from our example.
Setting up accounting for direct and indirect expenses in NU
Accordingly, expense items that are not indicated in this list, are considered indirect. In NU they are written off to account 90.08.1 “Administrative expenses for activities with the main taxation system.”
Separately, I note that in the Tax Accounting of the program, the attribution of one or another expense to direct or indirect costs depends solely on the register “Methods for determining direct production costs in NU.” I would also like to draw your attention to the fact that the register is initially full. It is necessary, if necessary, to make changes taking into account your specifics. For our example, we will leave exactly the original option for filling out the register.
Regular operation of closing the month “Closing accounts 20, 23, 25, 26”: accounting
Now we come to the key issue of this article, for the sake of which everything was started “Closing accounts 20, 23, 25, 26”. Closing is performed as part of the sequential execution of routine operations at the end of the month. Let's close and analyze the transactions.
Let's first discuss account 26. Let me remind you that in accounting we have established that indirect costs, i.e. account 26 is closed on account 20.01 (selected the option “ In the cost of products, works, services"). At the same time, it was established that the basis of distribution between item groups of account 20 will be “Payment”. Let's see how account 26 with the cost item “Payment” was closed.
I used red lines to combine the general subcontos (“Division” and “Cost Item”) for accounts 26 and 20.01 for clarity. Account 26 does not have a subcontract “Nomenclature group”, therefore the entire amount under the cost item “Payment” in the “Main division” division was distributed to account 20.01 between two item groups “Tables” and “Chairs/armchairs”. The following distribution proportion was formed:
“Tables” / “Chairs chairs” = 21,759.04 / 21,240.96 = 1.02439…
This proportion is determined based on our setup, in which we have set the distribution base to be “Payroll”. Let's create SALT for account 20.01, for the cost item “Payment” and see what amount was for the item group “Tables” and for the group “Chairs and chairs”:
From the report it is clear that “Payment” for the nomenclature “Tables” is 42,000, and for the nomenclature “Chairs and chairs” 41,000. This ratio actually amounts to a coefficient of 1.02439... = 42,000 / 41,000. Using this coefficient, the program distributes expenses from account 26 by item groups of account 20.01.
Now, regarding the account 20.01. In our example, it is closed to account 40 “Output of products (works, services)” for the corresponding Nomenclature groups.
Regular operation of closing the month “Closing accounts 20, 23, 25, 26”: tax accounting
Now let's pay attention to how the closure of tax accounts occurred. Let's look at closing account 26. Costs for the cost item “Payment” of account 26 were completely closed to account 20.01, the same cost item (! IN TAX ACCOUNTING!). But the cost items “Insurance premiums” and “Contributions to the Social Insurance Fund from NS and PZ” 26 accounts are closed to account 90.08.01 “Administrative expenses for activities with the main taxation system”. This is due to the fact that in the accounting policy in the register “Methods for determining direct costs” These cost items were not indicated and therefore the program at NU considers such expenses to be indirect and closes them to account 90.08.01.
Account 20.01 in Tax Accounting is completely closed to account 40.
That's all for today.
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