Account 44 and transport services

Gathering and distribution account 44 in the accounting department is intended for the formation of sales costs in trade, as well as manufacturing enterprises. Information is summarized by type of costs for the sale of goods or services. Let's look at examples of how to close 44 account – you will find the postings in this article.

44 accounting account is ...

Selling expenses of account 44 are otherwise called "Sales expenses". The use of this account, in accordance with the requirements of order No. 94n of October 31, 00, is possible not only by trading companies, but also by industrial enterprises. The latter, in particular, on the account. 44 reflects the following types of costs:

• For packing and packing of GP (finished products) in warehouses.
• Transportation of products to customers, including loading operations.
• For commission payments for intermediary services.
• For advertising and marketing services.
• For the maintenance of reception points in working order, general procurement costs and for the maintenance of livestock and poultry - for agricultural producers.

In trading companies 44 accounts accounting - This is a generalizing account for the costs of transportation and packaging of goods, depreciation of fixed assets, staff salaries, product advertising, repair of working equipment. Thus, the characteristics of account 44 differ depending on the branch of the organization. In trading, closing an account 44 (postings below), allows you to obtain a summary of the main and additional sales costs of the business. And in production / industry it is used to collect information not on the cost of production, but in terms of the costs of its implementation.

Correspondence of account 44

Active account 44: postings are made with an increase in debit and a decrease in credit, to be closed at the end of the reporting period after routine operation by allocating costs to the baseline. Before you figure out how the closing of 44 accounts is performed, here are the main sub-accounts:

• Account 44.01 - is intended to form the value of distribution costs in trading firms.
• Account 44.02 - used to collect data on the commercial costs of sales in manufacturing / industrial enterprises.

By debit account 44 reflects the expenses of the organization for the reporting period in correspondence with accounts - 02, 04, 05, 10, 23, 29, 16, 19,, 68,71, 69, 70, 76, 97, 96, etc. On the credit account. 44, full or partial closure of account 44 is performed with postings to the income accounts of the company - 99.

How 44 accounts are closed - transactions

The monthly closing of 44 accounts (postings can be generated manually or through a routine operation) differs by the types of activities of the organization. At the same time, cost costs are canceled for all types of costs, with the exception of some that are distributed as follows:

• In trade and intermediary firms - transport costs are allocated to inventory balances according to the total volume of sales and warehouse balances at the end of the period.
• In production and industry - transport and packaging costs are subject to distribution between individual nomenclature types of sold products, taking into account weight, volume, cost and other factors.
• For agricultural producers, accounts 15 and / or 11 are used to distribute procurement costs.

44 accounting account - transactions

Suppose that a trading company sold goods in May for a total amount of RUB 2,360,000, incl. VAT 18% RUB 360,000 The selling costs were:

• The cost of the container is 5000 rubles.
• Depreciation of fixed assets - 12,000 rubles.
• Subreport - 15,000 rubles.
• Staff salary - 80,000 rubles.
• Insurance premiums - 24 160 rubles.
• Hall rental - 14,000 rubles.
• Delivery of goods - 75,000 rubles.

How to reflect the closing of 44 accounts with transactions for May? For reference - the cost of the sold products amounted to 1,640,000 rubles, and the stock balance of goods is 120,000 rubles. at the end of the period.

The accountant will make the following typical postings:

• D 44 K 10 - 5000 rubles. - reflects the costs of packaging.
• D 44 K 02 - 12,000 rubles. - reflected the accrual of depreciation.
• D 44 K 71 - 15,000 rubles. - the expenses of the accountable persons are reflected.
• D 44 K 70 - 80,000 rubles. - the staff salary is reflected.
• D 44 K 69 - 24 160 rubles. - the accrual of insurance premiums is reflected.
• D 44 K 76 - 14,000 rubles. - Reflected lease expenses.
• D 44 K 60 - 75,000 rubles. - transportation costs are reflected.

Before closing an account 44 in a month, it is necessary to distribute transport costs. The amount of accepted delivery costs for May is \u003d 75,000 x 93% \u003d 69,750 rubles, and the share is calculated as follows: 1,640,000 / (1,640,000 + 120,000) \u003d 93%. Remaining transportation costs in the amount of 5250 rubles. goes to next month... Therefore, the final posting to invoice. 44 looks like this:

• D 90.2 K 44 - 219,910 rubles. closed sales expenses for May.

IN accounting on balance sheet 44 ("Selling Expenses") during reporting period information on the costs incurred by the organization is collected and stored. They are associated with the sale of goods, services, works, products. The account is active, calculating.

In industry

When keeping records in the industrial sector, account 44 displays information on the costs of packing and packaging products or products, their delivery to the customer, loading and unloading, fees for intermediary services, payment of warehouse rent, for example, in another region, fees to advertising agencies and other similar costs.

In trade

Enterprises that carry out commodity circulation, one way or another, will regularly have sales costs. In trade organizations, such costs can be: wages, payment for the transportation of goods, rent, advertising and similar costs.

In agriculture

In organizations involved in the field of agriculture (milk, agricultural crops, leather processing, meat processing, wool), the following expenses are summed up on account 44:

• general procurement;
• for the maintenance of poultry and livestock;
• to pay the rent of collection and collection points.

Other expenses may also be included here.

Account structure

The debit of account 44 during the reporting year shows the amount of production costs.

The loan reflects the write-off of these costs. The amount of distribution costs attributable to goods sold during the month is fully or partially written off at the end of the reporting month. This happens depending on the procedure provided for by the accounting policy of the economic entity. Transportation costs in case of partial write-off are subject to distribution between the goods sold and their balances at the end of the month.

Implementation costs include:

• subaccount 44.1 is used to display the costs incurred in the sale of manufactured products, which are displayed on debit;
• subaccount 44.2 is used mainly by enterprises engaged in trade and catering.

Account 44. Postings

Let's consider the main wiring:

• Deb.44 / Cr.02 depreciation of fixed assets used in trading activities was charged.
• Deb. 44 / Cr. 70 accrued wage trade workers.
• Deb.44 / Cr.60 reflects the cost of ancillary work and intermediary services of third parties.
• Deb.44 / Kr.68 reflects the amount of fees and taxes.
• Deb.44 / Cr.05 depreciation of intangible assets was charged.
• Deb. 44 / Cr. 60 transportation costs (VAT excluded).
• Deb.19 / Kr.60 reflects the amount of VAT on transport costs.
• Deb. 44 / Cr. 71 written off travel expenses trade workers.
• Deb.44 / Cr.94 written off shortage of goods within the norms of natural loss.
• Deb.90.2 / Cr.44 at the end of the month, selling costs were written off.

Calculation of sales costs (account 44)

The total cost of products sold for the reporting period is formed by adding the costs of sale and the factory cost.

If at the end of the month only part of the goods has been sold, then the amount of sales costs is distributed in proportion to their cost between the unsold and sold products.

The allocation ratio is the ratio of the total cost to sell to the value of products shipped.

Allocation of sales costs. Example.

In the reporting month, the organization shipped finished products in the amount of 240 thousand rubles production cost, and sold - for 170 thousand rubles. At the end of the month, sales costs amounted to 100 thousand rubles.

Task: to distribute the costs of the sale.

• Allocation ratio: 100,000 / 240,000 \u003d 0.4167.
• Selling costs for products sold are written off.

Debit 90.2 Credit 44

170,000 x 0.4167 \u003d 70,839.

• The cost of sales for the products shipped is calculated:

100,000 - 70,839 \u003d 29,161 or (170,000 - 100,000) x 0.4167 \u003d 29,169.

Advertising costs

Almost all organizations interested in profit are engaged in advertising their products or type of activity. Today there are many different ways to do this:

• place commercials, advertisements in the media;
• distribution of catalogs with products, booklets;
• sponsoring holiday events, etc.

Also on account 44 are taken into account the costs of the advertising campaign. The way of writing off such expenses is determined based on the accounting policy of the enterprise:

1. Distributed between sold products and finished products held in the warehouse.
2. The cost of advertising is reflected in the cost of goods sold.

The manufacture or purchase of gifts that the firm gives to the participants of advertising campaigns during their holding are standardized. For tax purposes, the amount of such expenses cannot exceed 1% of the proceeds of the organization (firm) for the reporting period. The rate applies to all advertising costs not included in the list of regulated expenses.

Example

LLC sponsored the City Day by paying for the performance of famous performers by transferring five hundred thousand rubles. This is considered an advertisement. Therefore, this contribution is taken into account accordingly. Such expenses are normalized.

LLC gained 47,200,000 rubles for the reporting period (including VAT of 7,200,000 rubles). The norm of advertising expenses is 400 thousand rubles: (47 200 000 - 7 200 000) x 1%.

The amount exceeding the standard is: 500,000 - 400,000 \u003d 100,000 rubles.

The taxable profit of an LLC can only be reduced by 400 thousand rubles.

During the reporting period (or month) sales costs are recorded in the ledger, and then written off to the debit of subaccount 2 "Sales" (as a result, the cost of sold resources is formed) from credit 44 of the accounting account.

All costs associated with the sale of goods, the performance of work and the provision of services are reflected in accounting through "Sales costs" - account 44 according to the accounting plan approved by Order of the Ministry of Finance No. 94n dated 31.10.2000.

Thus, account 44 of accounting (for dummies) can be defined as a position in the plan, which is intended to record the operational data of the enterprise on the costs arising in the process of selling goods, works, services (GWS).

In order to understand "Selling costs" which account is active or passive, you need to consider what is reflected in its debit and credit. The debit posts the cost receipts, and the credit posts the disposal. This means that the count. 44 is active. It is also synthetic and analytical. Subaccounts to account 44 are opened depending on the specifics of the activity and the industry affiliation of the organization, which must be fixed in accounting policy... Analytics is carried out by types and items of costs, which also depend on the type of activity of the enterprise.

What is accounted for on 44 accounts with institutions directly related to industry and the production process? For non-trading enterprises, the following types of costs are distinguished:

• packaging of manufactured products;
• loading, transportation and delivery costs;
• maintenance of premises intended for storing goods until the moment of sale;
• fees and commission payments;
• advertising and entertainment costs.

For organizations that engage in trade, such costs may represent:

• wages of employees;
• rent;
• transportation of products;
• content and storage of products;
• representation and advertising costs.

Typical postings and subaccounts

44 counts is included in the fourth section of the PS - "Finished products and goods". An accountant can create two sub-accounts in his accounting system:

• 44.1 "Commercial expenses" - to account for expenses directly related to the implementation of GWS;
• 44.2 "Circulation costs" - to reflect the costs of public catering enterprises and trade organizations.

Also, account 44.01 is allocated for trade establishments and 44.02 - for manufacturing enterprises.

Typical postings for basic operations are presented in the table:

How to close 44 account

Closing the account. 44 are produced every month. Where account 44 is written off is illustrated by the following accounting entry:

Dt 90.7 Kt 44.

Each organization must fix in the accounting policy the methodology for accounting and writing off the costs of implementing GWS.

Many specialists have a question why the 44th account does not close. This may be due to the fact that on reporting date Incomplete sale of goods is recorded, that is, the amount is partially closed due to the presence of a remainder of products in the warehouse.

In such situations, in order to write off, it is necessary to distribute transport costs in direct proportion to the volume of products sold. Balance - the value that is the balance of the goods, will not be closed, but transferred to the beginning of the next reporting period (month).

For those institutions that carry out the production process, transport and packaging costs are allocated according to the types of products shipped.

If, during the reformation of the balance sheet, account 44 (Dt 44.01 Kt 84.01) is not closed, then, most likely, the methods for determining direct costs are not filled in in the accounting system. The balances formed on the account 44, for the most part refer to direct transport costs and are not zeroed during the reformation.

Organization of sales of finished products, services or goods requires certain investments from the company. In the article, we will consider what expenses can be included in the implementation costs and how to correctly reflect them in accounting.

"Costs of sale": account 44 in accounting

The costs of selling goods, works and services are individual depending on the main activity. Consider the typical types of expenses for some areas:

Note that the above list of implementation costs, which is accounted for on account 44, is not exhaustive. The composition of these expenses is determined individually for each company, such a list should be fixed in the accounting policy of the company.

In other words, on account 44 of accounting for dummies, the company's costs should be attributed, which are aimed at selling goods, services or works, as well as to increase sales.

Accounting features

Accounting account 44 is active, therefore, the debit reflects the increase in costs, and the credit - their write-off. In accordance with the Order of the Ministry of Finance No. 94n, special sub-accounts for account 44 are provided in the working plan of accounting:

• account 44-01 is used to reflect transactions in firms whose main activity is trade;
• 44-02 is applicable in industrial and manufacturing plants.

Typical wiring:

How to close 44 account

The formed debit balance at the end of the reporting period is subject to closing. However, it is not necessary to close the account completely at the end of the month. The company independently determines the method of writing off sales expenses and fixes the decision in the accounting policy.

Where is account 44 written off “Sales expenses”, which account is offset when the transaction is formed?

To write off the organization's implementation expenses, the sales account is used, an accounting entry is drawn up:

Dt 90 Kt 44.

In other words, all sales expenses are written off to the cost of products or services. However, some types of expenses should be written off taking into account some peculiarities:

1. In industry and manufacturing, transportation and packaging costs are subject to monthly write-offs. Moreover, such expenses should be distributed among the types of products produced, depending on their volume, weight, cost and other similar indicators.
2. In trade, transportation costs must be distributed in proportion to the goods sold and goods that remain in warehouses or in retail premises. Write-off is made monthly.
3. In the procurement stages of agriculture, the costs of procurement of inventories and raw materials, as well as livestock, poultry and young animals, are subject to monthly write-off to accounting accounts 11 and (or) 15. However, the organization must independently determine the methods of attributing such costs to the cost price.

If the company has not determined the specifics of reflecting the expenses for implementation in the accounting policy and in the settings of accounting programs, errors may occur, why the 44th account is not closed. To eliminate errors in accounting, it is necessary to organize additional control over the closure of such transactions. For example, it will not be possible to generate reliable reporting if account 44 is not closed during balance reformation.

"Selling expenses"

All costs associated with the sale of goods, the performance of work and the provision of services are reflected in accounting through "Sales costs" - account 44 according to the accounting plan approved by Order of the Ministry of Finance No. 94n dated 31.10.2000.

Thus, account 44 of accounting (for dummies) can be defined as a position in the plan, which is intended to record the operational data of the enterprise on the costs arising in the process of selling goods, works, services (GWS).

In order to understand "Selling costs" which account is active or passive, you need to consider what is reflected in its debit and credit. The debit posts the cost receipts, and the credit posts the disposal.

Account 44 accounting

This means that the count. 44 is active. It is also synthetic and analytical. Subaccounts to account 44 are opened depending on the specifics of the activity and the branch of the organization, which must be fixed in the accounting policy. Analytics is carried out by types and items of costs, which also depend on the type of activity of the enterprise.

What is accounted for on 44 accounts with institutions directly related to industry and the production process? For non-trading enterprises, the following types of costs are distinguished:

• packaging of manufactured products;
• loading, transportation and delivery costs;
• maintenance of premises intended for storing goods until the moment of sale;
• fees and commission payments;
• advertising and entertainment costs.

For organizations that engage in trade, such costs may represent:

• wages of employees;
• rent;
• transportation of products;
• content and storage of products;
• representation and advertising costs.

Typical postings and subaccounts

44 counts is included in the fourth section of the PS - "Finished products and goods". An accountant can create two sub-accounts in his accounting system:

• 44.1 "Commercial expenses" - to account for expenses directly related to the implementation of GWS;
• 44.2 "Circulation costs" - to reflect the costs of public catering enterprises and trade organizations.

Also, account 44.01 is allocated for trade establishments and 44.02 - for manufacturing enterprises.

Typical postings for basic operations are presented in the table:

How to close 44 account

Closing the account. 44 are produced every month. Where account 44 is written off is illustrated by the following accounting entry:

Dt 90.7 Kt 44.

Each organization must fix in the accounting policy the methodology for accounting and writing off the costs of implementing GWS.

Many specialists have a question why the 44th account does not close. This may be due to the fact that as of the reporting date, an incomplete sale of goods was recorded, that is, the amount is partially closed due to the presence of a remaining product in the warehouse.

In such situations, in order to write off, it is necessary to distribute transport costs in direct proportion to the volume of products sold. Balance - the value that is the balance of the goods, will not be closed, but transferred to the beginning of the next reporting period (month).

For those institutions that carry out the production process, transport and packaging costs are allocated according to the types of products shipped.

If, during the reformation of the balance sheet, account 44 (Dt 44.01 Kt 84.01) is not closed, then, most likely, the methods for determining direct costs are not filled in in the accounting system. The balances formed on the account 44, for the most part refer to direct transport costs and are not zeroed during the reformation.

- 6000 rubles.

Account 44 transactions - Selling expenses

- business expenses were written off.

IN reporting year "Passive" did not sell all of its products. However, according to accounting policies the entire amount of selling expenses for the year should be written off to the debit of subaccount 90-2.

On line 2210 "Commercial expenses" of the statement of financial results for the reporting year, the accountant will reflect the amount of expenses in the amount of 30,000 rubles. Over the past year, the amount of selling expenses on this line of the report should be reduced by 6,000 rubles.

How to account for business expenses for trading firms

If you have a trading company, then on line 2210 "Commercial expenses" you need to reflect the costs written off to the debit of account 90 subaccount 2 "Cost of sales" from the credit of account 44 "Sales costs".

On account 44, trading firms take into account all the costs associated with the conduct of ordinary activities:

• salaries of administrative and management personnel and salespeople;
• expenses for renting office space and warehouses;
• payment for security services;
• hospitality expenses, etc.

In addition, trading firms can reflect on account 44 transport costs associated with the purchase of goods.

Formation of expenses

When forming commercial expenses in the accounting of a trading company, records are made:

DEBIT 44 CREDIT 10

- materials written off for packaging of goods;

DEBIT 44 CREDIT 41 SUB-ACCOUNT "CONTAINER UNDER GOODS AND EMPTY"

- the issue (consumption) of containers is reflected;

DEBIT 44 CREDIT 02 (05, 60, 76 ...)

- expenses related to trading activities (depreciation, marketing research, advertising, remuneration to intermediary organizations, etc.) are taken into account;

DEBIT 44 CREDIT 70

- accrued wages to employees of a trading company;

DEBIT 44 CREDIT 69

- contributions to the Pension Fund of the Russian Federation, FSS, FFOMS and a contribution for insurance against accidents and occupational diseases from the salaries of employees were calculated.

Example

JSC "Aktiv" is engaged in trade. In the reporting year, the company's employees were paid a salary in the amount of 300,000 rubles.

In the same year, the organization carried out an advertising campaign. The expenses for it amounted to 70,800 rubles. (including VAT - RUB 10,800). "Aktiv" pays premiums for insurance against industrial accidents and occupational diseases at a rate of 0.2%, and contributions to the Pension Fund, FSS and FFOMS - at a rate of 30%. The accountant of "Asset" made the entries:

DEBIT 44 CREDIT 70

- 300,000 rubles. - the salary is accrued to the employees of the sales department of finished products;

DEBIT 44 CREDIT 69

- 600 rubles. (RUB 300,000 × 0.2%) - a premium was charged for insurance against industrial accidents and occupational diseases;

DEBIT 44 CREDIT 69

- 90,000 rubles. (RUB 300,000 × 30%) - contributions to the Pension Fund of the Russian Federation, FSS and FFOMS were assessed;

DEBIT 44 CREDIT 60

- 60,000 rubles. (70 800 - 10 800) - reflects the costs of the advertising campaign;

Date of publication: 2015-11-01; Read: 181 | Page copyright infringement

Each information in accounting has its own account. Selling expenses also have their own account. If we look at the chart of accounts and try to search for this account, then I recommend looking for the name “selling expenses”. What is this due to, what it stores and how it works, we will learn from this article.

If you looked at the chart of accounts, you found an account under the code “44”. It is called “Expenses for Sale” and contains sub-accounts and sub-accounts. See what the 44th account looks like in 1C programs.

Account 44 - 1s accounting 7.7

Account 44 - 1c accounting 8

The main purpose of a commercial expense account is to collect expenses incurred by an enterprise for the sale of its goods, works, products and services. Pay attention to the characteristics of the account.

Account 44 Sales expenses

You see, the 44th account is the active account. This means that the collection / accumulation of information will go according to the Debit of this account. This is how account 44 looks like in a trade organization. Look also at the article what business expenses include.

Example of SALT on 44 account in a trading organization

Thanks to the sub-account on 44 accounts, we can indicate specific items of commercial expenses in our work. There are not many articles in our example. But those that are - reflect the "basic items of commercial expenses" available to the commercial enterprise. Many article titles are hidden under the term "miscellaneous expenses". For example, I would highlight rent, utility bills.

For account 44 “selling expenses” we see at least 2 sub-accounts in the chart of accounts:

- 44.1 - "Costs of circulation in organizations engaged in trading activities"

- 44.2 - "Selling expenses in organizations carrying out industrial and other production activities"

First subaccount used for trade organizations. Moreover, it is account 44 that is the main expense account in trade organizations. All the main activity of trading organizations is to sell goods. Account 44 is their entire account.

Second subaccount, as the name implies, is used for industrial organizations. By the way, the type of activity, the performance of work is also a production activity. In production activities, the main costs of manufacturing products are recorded at 20,25,26, and the costs of selling finished products will go to 44 accounts.

Business expenses are not only collected by ...

Account 44 selling expenses, also known as selling expenses, is intended not only to collect expenses. This account participates in the formula financial result... It is designed to reduce the income of the company. How else? After all, the firm bears the costs. Therefore, in the regulatory procedure “closing the month”, the following occurs: all accumulated sales expenses go from account 44 to account 90, thereby reducing the company's income collected on account 90. This phenomenon is called closing 44 accounts. Under certain circumstances, the 44th account is closed to zero: the final account balances are zero.

However, there are cases when business expenses include items for which the amounts cannot be fully transferred to account 90. There is a hindrance for such items and they cannot be completely closed: the final balances on them will not be equal to zero. The obstacle includes situations in certain accounting accounts, which, according to the law, do not allow the transfer of all expenses for certain items from account 44 to account 90. What are these names of commercial expense items and situations in other accounting accounts, we will discuss in other articles.

In closing, I want to say that using account 44 when dealing with business expenses is very easy. The most important task is to correctly solve 1) what service we buy in relation to our type of activity. for example: If we produce or perform work, then we think: "Does the expense incurred by the company help to prepare the finished product for sale or sell it?" If we trade, then there are no options at all, 44 accounts at once. b) for what purpose we use the firm's resource. You can find out more about the list of selling expenses in the article What basic business expenses include enterprises. See you in the following articles.

Account 44 in accounting: transactions, sub-accounts and examples for dummies

44 "Expenses of sale" is widely used by trade and manufacturing enterprises to collect information about the expenses moneyah for the sale of goods, works, services.

Account 44 in accounting is a generalization of the information received on the costs necessary for the sale of the company's products. It can be used by both trading firms and manufacturing organizations, depending on the field of activity, the Chart of Accounts provides the following main sub-accounts:

1. 44.01 - displays information about the costs associated with the sale of goods from enterprises engaged in trade. This may contain information:

   Fare;

   Payments to employees for wages;

   The costs of providing storage warehouses, household equipment, buildings

   Depreciation charges for equipment and intangible assets, etc.

   Thus, business entities engaged in trading activities have the right to use account 44 to display all costs of funds at the enterprise related to the main activity (with the exception of non-operating costs).

2. 44.02 - collection of information on commercial expenses of industrial enterprises directly related to the sale of products or works, namely:

   Additional costs for packaging finished products;

   Transportation costs for moving and shipping products;

   Additional payment to intermediary firms;

Account 44 in accounting is active, that is, the debit collects and summarizes information about the costs incurred directly related to the sale of products. At the close of the month, the amounts accumulated on the account are written off to the cost of goods sold in Dt 90 "Sales".

Transport costs displayed on account 44 are subject to mandatory division on a monthly basis:

1. Industrial companies - costs are allocated between the nomenclature units of shipped goods every month, based on weight, volume or other characteristics;
2. Trading firms - distribution between the products sold and the balance of goods in warehouses at the end of the reporting period.

Analytical monitoring

The analysis of the expenditure of funds for the sale of goods, works, services is carried out according to the intended purpose of costs, therefore, it is necessary to group costs by items - payments for employee wages, transportation costs, depreciation, etc.

Legislative regulation

Using the count. 44 to summarize information on the expenditure of funds for the sale of goods, works, services in trading or industrial companies is carried out in accordance with the current Chart of Accounts, approved by order of the Ministry of Finance dated 31.10.2000 No. 94, PBU 10/99 "Income and expenses of the organization" and other regulatory documents.

Basic business transactions, postings on them

1. Payments to personnel employed in trade on wages

   Dt44 Kt70 - salary

   Dt44 Kt69 - insurance premiums

2. Depreciation for equipment used for trading purposes
3. Advertising costs, payments to intermediary firms
4. Write-off of materials intended for the sale of products
5. Expenses of accountable amounts for organizing the sale of goods
6. Write-off of sales costs related to identified shortages
7. Closing the month, including costs in the cost price

Natalya Vasilieva, 2017-02-13

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Related References

Account 44 - transactions

Account 44 "Costs of sale"

Account 44 "Sales Expenses" is designed to summarize information about the costs associated with the sale of products, goods, works and services.

In organizations carrying out industrial and other production activities, account 44 "Sales Expenses" may reflect, in particular, the following expenses: for packing and packing products in finished goods warehouses; for the delivery of products to the station (pier) of departure, loading into wagons, ships, cars and others vehicles; commission fees (deductions) paid to sales and other intermediary organizations; on the maintenance of premises for storing products in the places of their sale and remuneration of sellers in organizations engaged in agricultural production; for advertising; for entertainment expenses; other similar expenses.

In organizations engaged in trading activities, account 44 "Expenses for sale" may reflect, in particular, the following expenses (distribution costs): for the transportation of goods; for wages; for rent; for the maintenance of buildings, structures, premises and equipment; storage and handling of goods; for advertising; for entertainment expenses; other similar expenses.

In organizations that harvest and process agricultural products (beets, milk, wool, cotton, leather raw materials, flax, livestock, poultry, etc.), account 44 "Sales Expenses" may reflect, in particular, the following expenses: other expenses ; general procurement costs; for the maintenance of procurement and receiving points; for the maintenance of livestock and poultry at the bases and reception centers.

The debit of account 44 "Expenses for sale" accumulates the amount of expenses incurred by the organization associated with the sale of products, goods, works and services. These amounts are written off in whole or in part to the debit of account 90 "Sales". In case of partial write-off, the following are subject to distribution:

• in organizations engaged in industrial and other production activities - the costs of packaging and transportation (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 trade and other intermediary activities - transportation costs (between the sold goods and the remainder of the goods at the end of each month);
• in organizations storing and processing agricultural products - in the debit of accounts 15 "Procurement and purchase of material assets" (expenses for procurement of agricultural raw materials) and (or) 11 "Animals for growing and fattening" (expenses for stocking livestock and poultry).

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

Analytical accounting on account 44 "Expenses for sale" is kept by types and items of expenses.

Account 44 "Sales Expenses" corresponds to the following Plan accounts:

by debit

• 02 "Depreciation of fixed assets"
• 04 "Intangible assets"
• 05 "Amortization of intangible assets"
• 10 "Materials"
• 16 "Deviation in the value of material assets"
• 19 "Value added tax on acquired values"
• 23 "Auxiliary facilities"
• 29 "Service production and farms "
• 41 "Products"
• 42 "Trade margin"
• 43 "Finished goods"
• 60 "Settlements with suppliers and contractors"
• 68 "Calculations of taxes and fees"
• 69 "Calculations for social insurance and ensuring "
• 70 "Payments to personnel on remuneration"
• 71 "Settlements with accountable persons"
• 96 "Provisions for future expenses"
• 97 "Deferred expenses"

on a loan

• 10 "Materials"
• 11 "Animals for growing and fattening"
• 15 "Procurement and acquisition of material assets"
• 45 "Goods shipped"
• 76 "Settlements with different debtors and creditors"
• 79 "On-farm settlements"
• 90 "Sales"
• 94 "Shortages and losses from damage to values"
• 99 "Profit and Loss"