Accounting for finished products and semi-finished products of our own production. Accounting for semi-finished products of own production and their assessment Moving semi-finished products 1c industrial production

The production process can be divided into several intermediate stages (redistribution, stages). The completion of each of these stages is the release of a semi-finished product, which can be transferred for further processing or sold.

Cost accounting for each production stage can be conducted in two ways: non-semi-finished or semi-finished. Selected option (clause 7 PBU 1/2008).

Non-semi-finished accounting method

With a non-semi-finished product, a product made as a result of a separate stage of the production process is not accounted for in a separate account as a semi-finished product. Its transfer for further processing is reflected only in kind (i.e., in kg, units, etc.). In this case, do not calculate the cost of the finished product. With this option, consider the costs as part of work in progress, along with the rest of the costs (i.e., on account 20).

Direct costs that are directly related to production, reflect on the debit of account 20 in correspondence with expense accounts. In this case, do the wiring:

Debit 20 Credit 10 (02, 05, 23, 29, 69, 70 ...)

General production costs first take into account on account 25, and then write off at the end of the month to account 20. In this case, make postings:

Debit 25 Credit 10 (02, 05, 23, 69, 70 ...)

Debit 20 Credit 25

General business expenses should be included in production costs (that is, on account 20) if they are not immediately included in the cost of goods sold (that is, they are not debited to account 90 "Sales"). For more details see ... In this case, do the wiring:

Debit 20 Credit 26

All costs collected on account 20 as released finished products write off the accounts from the credit to the debit of the corresponding accounts (accounts 40 and 43). For more details see How to reflect the release of finished goods in accounting ... The balance on account 20 will show the value of work in progress. For more information about WIP accounting, see How to determine the value of work in progress .

The advantages of the non-semi-finished method are that it is less labor intensive. However, using it, the organization will not be able to control the costs of manufacturing semi-finished products. This means, and to exercise constant control over the cost of finished products. In addition, if the organization decides to sell semi-finished products of its own production, it will be difficult to determine their cost.

Semi-finished accounting method

The semi-finished method assumes that the semi-finished products produced are accounted for in quantitative and total terms, their cost is calculated. In this case, the accounting of semi-finished products is kept separately on a separate account. Despite the fact that this method is more laborious, it has its advantages. Using it, it is possible to control the costs of manufacturing finished products at every stage of production. In addition, if an organization decides to sell a semi-finished product, knowing its cost, it will be able to realistically estimate financial results this operation.

In accounting, reflect the costs of the production of semi-finished products on account 20 "Main production", to which open a separate sub-account "Production of semi-finished products".

Direct costs that are directly related to the production of semi-finished products, reflect on the debit of this account in correspondence with expense accounts. In this case, do the wiring:

Debit 20 subaccount "Production of semi-finished products" Credit 10 (02, 05, 69, 70 ...)
- direct costs for the production of semi-finished products are taken into account.

General production costs first take into account on account 25, and then at the end of the month write off to account 20 ... In this case, do the wiring:

Debit 25 Credit 10 (02, 05, 69, 70 ...)
- Reflected overhead costs;

Debit 20 subaccount "Production of semi-finished products" Credit 25
- taken into account as part of the cost of production of semi-finished products overhead costs.

General business expenses should be included in the cost of production of semi-finished products (ie, on account 20) in the event that they are not immediately included in the cost of goods sold (ie, they are not written off to account 90 "Sales"). For more details see How to write off overhead and general expenses ... In this case, do the wiring:

Debit 26 Credit 10 (02, 05, 69, 70 ...)
- reflected general expenses;

Debit 20 subaccount "Production of semi-finished products" Credit 26
- taken into account in the structure of expenses for the production of semi-finished products general business costs.

This procedure follows from the Instruction to the chart of accounts (accounts 20, 25, 26).

Receipt from production

Record the receipt of finished semi-finished products from production on a separate account 21 "Self-produced semi-finished products". To capitalize semi-finished products, determine their cost. To calculate it use the methods that are used to estimate work in progress :

• at the cost of raw materials and materials used in the manufacture of semi-finished products;

• by the amount of direct costs;

• at actual or standard cost.

The use of these methods is explained by the fact that semi-finished products are part of the work in progress.

This procedure follows from clause 64 of the Regulations for the maintenance accounting and reporting.

Arrange the receipt of finished semi-finished products from production by wiring:

- capitalized semi-finished products of our own production.

Do it on the basis of the invoice requirement in the form № M-11, which is drawn up when posting semi-finished products to the warehouse.

This procedure follows from the Instructions to the chart of accounts (accounts 21, 20) and paragraph 57 of the Methodological Instructions approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

Transfer for processing

Semi-finished products of our own production can be transferred for further processing or sold. Depending on these options, the order of reflection in accounting for the disposal of semi-finished products differs.

If semi-finished products are transferred to production for further use, make the wiring:

Debit 20 Credit 21
- semi-finished products were transferred to production.

Write-off methods

The cost at which semi-finished products are debited from account 21, determine in one of the following ways:

• at the cost of each unit of inventory ;

• FIFO;

• at average cost .

Method for assessing the cost of written off semi-finished productsfix in accounting policy for accounting purposes .

Release of semi-finished products into production issue the same primary documents as all other materials .

Such rules are established by clauses 73, 82 of the Methodological Instructions approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, clause 16 of PBU 5/01 and the Instruction to the chart of accounts.

Realization of semi-finished products

Semi-finished products of our own production, intended for sale, are finished products. Therefore, arrange their implementation in a similar order. For more on this see:

• What documents to arrange for the shipment of finished products (performance of work, provision of services) ;

• How to reflect in the accounting the sale of finished products .

When selling semi-finished products, make the following entries:

Debit 62 Credit 90-1
- reflected the proceeds from the sale of semi-finished products of own production;

Debit 90-2 Credit 21
- the cost of semi-finished products sold was written off;

Debit 90-3 Credit 68 subaccount "Calculations for VAT"
- VAT is charged on the sale of semi-finished products (if such a sale is subject to VAT).

The procedure for accounting for the costs of producing semi-finished products when calculating taxes depends on the taxation system that the organization applies.

OSNO

When calculating income tax, the costs of the production of semi-finished products used in the manufacture of products, take into account as part of expenses in the general order .

If the organization applies cash method, then the proceeds from sales will be reduced by all expenses for which the conditions for their recognition in the tax base are fulfilled (clause 3 of article 273 of the Tax Code of the Russian Federation). For example, expenses for the purchase of raw materials and materials used in the production of semi-finished products can be written off to expenses only if three conditions are met simultaneously: payment, release into production and use in it at the end of the month (subparagraph 1, clause 3 of Art. 273, p. 5 article 254 of the Tax Code of the Russian Federation).

If the organization sells semi-finished products, recognize the proceeds from the sale as part of income from sales (Article 249 of the Tax Code of the Russian Federation). Revenue is recognized at the moment of receipt of payment for the shipped semi-finished products (clause 2 of article 273 of the Tax Code of the Russian Federation). The advance payment (advance) received from the buyer should also be taken into account as part of income at the time of receipt (clause 2 of article 273, subparagraph 1 of clause 1 of article 251 of the Tax Code of the Russian Federation). This rule is in effect despite the fact that at the time of receipt of the advance payment, the semi-finished products had not actually been transferred to the buyer (clause 8 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 22, 2005 No. 98).

If the entity uses an accrual basis, indirect costs write off for the production of semi-finished products in full in the period to which they relate (according to the rules of article 272 of the Tax Code of the Russian Federation). A direct costs needs to be distributed. The part of them that relates to work in progress , finished products in stock or shipped (but not sold) products, the running costs of the organization will not increase. This is provided for in paragraph 2 of Article 318 Of the Tax Code RF.

The cost of semi-finished products not transferred at the end of the month for further processing, include in work in progress for direct costs (clause 4 of article 254 and article 319 of the Tax Code of the Russian Federation). Also, calculate the cost of semi-finished products if the organization plans to sell them. In this case, determine their cost based on the direct costs of the production of semi-finished products (clause 4 of Art. 254, Art. 319 of the Tax Code of the Russian Federation, letter of the UMNS of Russia in Moscow dated October 23, 2003 No. 26-12 / 59541). When calculating income tax, take into account the cost of semi-finished products at the time of their sale (that is, at the time of transfer of ownership of them to the buyer) (clause 1 of article 272 and subparagraph 2 of clause 1 of article 268 of the Tax Code of the Russian Federation).

An example of reflection in accounting and taxation of costs for the production of semi-finished products

LLC "Production Company" Master "" is engaged in the production of snack products - crackers. The process of making crackers consists of two stages. At the first stage, in workshop No. 1, unspecified crackers are made, which are accounted for as semi-finished products. They are then transferred to workshop # 2 for final production.

In June, production costs in workshop No. 1 were:

• the cost of materials transferred to production - 400,000 rubles;

• the cost of the materials consumed - 370,000 rubles;

• the amount of the accrued salary - 240,000 rubles;

• the amount of assessed contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases - 62,880 rubles;

• other expenses (general production and general business) - 550,000 rubles.

In “Master's” accounting, semi-finished products are estimated by the amount of direct costs. Therefore, to determine their value, the accountant allocated direct costs between the semi-finished products produced and the work-in-progress balances. In the accounting policy of the organization, it is established that direct costs are distributed in proportion to the cost of materials attributable to finished products and work in progress.

The cost price of unspecified crackers made in workshop No. 1 was calculated by the accountant as follows:

- first determined the amount of direct costs (except materials) - 302 880 rubles. (240,000 rubles + 62,880 rubles);

- then he determined the share of these direct costs attributable to semi-finished products produced - 280,164 rubles. (RUB 302,880: RUB 400,000 × RUB 370,000).

The total amount of direct costs attributable to manufactured semi-finished products amounted to 650,164 rubles. (280,164 rubles + 370,000 rubles).

The accountant reflected the receipt of finished semi-finished products from workshop No. 1 as follows:

Debit 21 Credit 20 subaccount "Production of semi-finished products"
- 650 164 rubles. - capitalized semi-finished products of our own production.

In accordance with accounting policies the transfer of semi-finished products to production is carried out at the average cost. In June, unspecified rusks were transferred to workshop No. 2 in the amount of 487 623 rubles. At the same time, the accountant made the following posting:

Debit 20 Credit 21
- 487 623 rubles. - transferred semi-finished products for the production of finished products.

In tax accounting, the accountant did not take into account the transfer of semi-finished products, since the costs of their production will be taken into account only when selling finished products, in the production of which these semi-finished products were used.

If the organization sells semi-finished products of its own production at retail and in municipality, in which the organization is registered, retail trade is transferred to the payment of UTII, this operation does not fall under this special tax regime (subparagraphs 6 and 7 of clause 2 of article 346.26 of the Tax Code of the Russian Federation). This is due to the fact that the obligation to pay UTII when selling goods at retail depends, among other things, on the type of property being sold. The sale of products of its own production does not fall under UTII (paragraph 12 of article 346.27 of the Tax Code of the Russian Federation).

An exception to this rule is the sale of semi-finished products of our own production through public catering facilities (cafes, restaurants, canteens, snack bars, bars). This type of service falls under UTII (Article 346.27 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated August 15, 2006 No. 03-11-04 / 3/376, dated August 23, 2006 No. 03-11-02-185, dated November 1, 2006 . No. 03-11-04 / 3/482). In this case, the sale of semi-finished products is not subject to income tax and VAT (clause 4 of Art. 346.26 of the Tax Code of the Russian Federation). As an object of taxation when calculating the single tax, considerimputed income (Clause 1 of Art. 346.29 of the Tax Code of the Russian Federation). In addition, organize a separate accounting of property, liabilities and business transactions in relation to the activities of the organization taxed with UTII and the activities of the organization for common system taxation for calculation purposes income tax and VAT (Clause 9 of Art.274, Clause 7 of Art.346.26 of the Tax Code of the Russian Federation).

STS

The procedure for accounting for income and expenses associated with the production and sale of semi-finished products depends on the taxation object selected by the organization on the simplified basis.

If an organization pays a single income tax, the cost of producing semi-finished products does not reduce the tax base (clause 1 of Art. 346.18 of the Tax Code of the Russian Federation).

If the organization sells these semi-finished products, when calculating the single tax, income from their sale will be taken into account (clause 1 of article 346.15, article 249 of the Tax Code of the Russian Federation). Accept it in the period in which the semi-finished products will be paid. The date of receipt of income is the day of repayment of the debt to the organization (the day of receipt of money in a bank account or cash desk, receipt of property, etc.). If a bill of exchange is received as payment, recognize income at the time of payment or transfer endorsement third party. This is stated in paragraph 1 of Article 346.17 of the Tax Code of the Russian Federation.

If the organization pays a single tax on the difference between income and expenses, the cost of production of semi-finished products consider in general order regardless of which cost accounting method is used by the organization (semi-finished or non-semi-finished) (Articles 346.16, 346.17 of the Tax Code of the Russian Federation).

If in the municipality in which the organization is registered, retail trade is transferred to the payment of UTII, when selling semi-finished products of its own production at retail, this tax does not need to be paid (subparagraphs 6 and 7, paragraph 2 of article 346.26 of the Tax Code of the Russian Federation). This is due to the fact that the obligation to pay UTII when selling goods at retail depends, among other things, on the type of property being sold. The sale of products of its own production does not fall under UTII (paragraph 12 of article 346.27 of the Tax Code of the Russian Federation). An exception to this rule is the sale of semi-finished products of our own production through public catering facilities (cafes, restaurants, canteens, snack bars, bars). This type of service under other conditions falls under UTII (Article 346.27 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated August 15, 2006 No. 03-11-04 / 3/376, dated August 23, 2006 No. 03-11-02-185, dated November 1, 2006 . No. 03-11-04 / 3/482). In this case, do not tax the sale of semi-finished products. single tax with simplification (clause 4 of article 346.12 of the Tax Code of the Russian Federation). As an object of taxation when calculating UTII, consider imputed income (Clause 1 of Art. 346.29 of the Tax Code of the Russian Federation). Besides, organize separate accounting of property, liabilities and business transactions in relation to the activities of the organization taxed with UTII, and the activities of the organization on a simplified basis (clause 7 of article 346.26 of the Tax Code of the Russian Federation).

UTII

The object of taxation of UTII is imputed income for a specific type of activity of the organization (clauses 1 and 2 of article 346.29 of the Tax Code of the Russian Federation). Therefore, to determine tax base on UTII costs associated with the production of semi-finished products do not affect.

If an organization sells semi-finished products of its own production at retail, this operation does not fall under this special tax regime (subparagraphs 6 and 7 of paragraph 2 of article 346.26 of the Tax Code of the Russian Federation). This is due to the fact that the obligation to pay UTII when selling goods at retail depends, among other things, on the type of property being sold. The sale of products of its own production does not fall under UTII (paragraph 12 of article 346.27 of the Tax Code of the Russian Federation). Hence, in in this case the organization must pay taxes according to or (Clause 7 of Art. 346.26 of the Tax Code of the Russian Federation). An exception to this rule is the sale of semi-finished products of our own production through public catering facilities (cafes, restaurants, canteens, snack bars, bars). This type of service under other conditions falls under UTII (Article 346.27 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated August 15, 2006 No. 03-11-04 / 3/376, dated August 23, 2006 No. 03-11-02-185, dated November 1, 2006 . No. 03-11-04 / 3/482).

OSNO and UTII

If an organization combines a general taxation system and UTII for semi-finished products used in activities transferred to UTII and activities in a common taxation system, it is necessary to organize separate accounting forincome tax and VAT (Clause 9 of Article 274, Clause 4, 4.1 of Article 170 of the Tax Code of the Russian Federation).

The cost of semi-finished products that relate to activities in the general taxation system will increase ... The cost of semi-finished products consumed in the activity on UTII, do not take into account when taxing (clause 1 of article 346.29 of the Tax Code of the Russian Federation).

The accounting procedure for input VAT on the costs of manufacturing semi-finished products also depends on the activity in which these semi-finished products are used. If semi-finished products are used in activities on the general taxation system, VAT can be deducted when compliance with the general conditions established by article 171 of the Tax Code of the Russian Federation. If the semi-finished products were used in activities at UTII, then VAT must be taken into account in their value (clause 4 of article 170 of the Tax Code of the Russian Federation).

On the application of VAT deduction on the costs of manufacturing semi-finished products, the purpose of which is initially unknown, see.How to deduct input VAT with separate accounting for taxable and non-taxable transactions .

As a rule, it is always possible to determine to which type of activity the costs for the production of semi-finished products belong. However, situations are possible when costs are related to two types of activities at the same time. In this case, distribute them in proportion to income (for profit tax purposes) or in proportion to the share of transactions exempted from VAT (for the purpose of calculating VAT) (clause 9 of article 274, clause 4, 4.1 of article 170 of the Tax Code of the Russian Federation).

In this article, we will consider the instruction on a simple example of reflecting production operations in 1C 8.3 "for dummies", starting with the receipt of materials and ending with the release of finished products.

In this step-by-step example, we will release products in 1C 8.3 - a chair.

Before producing anything, we need to purchase materials (boards, nails and varnish). In 1C: Accounting, this operation is reflected in the document "Receipt (acts, invoices)". The type of operation in this case will be "Goods (invoice)". Materials are received at the tenth count.

We will not fill in this document in detail. If you have any difficulties, we advise you to read or watch the video:

Specification

You can go to the specifications of an item from its card in the reference book ("More" submenu).

From the list form, you can create a new specification and indicate an existing one as the main one.

Let's create a new specification and fill in its tabular section.

By default, the first created BOM will automatically be set as the main one for this product. In our case, the production of one chair requires 1 board, 100 grams of nails and 800 milliliters of varnish.

Write-off of materials

Most often, materials in 1C 8.3 are written off to production either, or:

• ТН is usually used in cases where there is no reference to a specific finished product. For example, we write off supplies, general business expenses, etc.
• The shift production report writes off materials to a specific product.

Invoice requirement

This document is located in the Production section.

In the header of the document, fill in the organization and department. Next, add to the table of materials all the items to be written off and their quantity.

The cost account will be inserted automatically when the document is posted. If you need to change it, for example, specify general business expenses instead of the main production, set the checkbox in the Cost accounts item on the Materials tab. Make all necessary changes in the appeared column of the table of materials.

In our example, we will only write off three of our own materials. We will not use the customer's materials.

When carrying out this requirement, the invoice will form three movements on.

For a detailed article on this operation, read the article or watch a video using the example of stationery:

Release of finished products using the Production shift report

Now let's look at how to make a similar write-off, but with reference to a specific product. This is usually done using the "Production Shift Report" document. It is also located in the "Production" section.

In the header, select the organization, department, and cost department. The default cost account is 20.01.

On the first tab "Products" add a line and select our "Carved chair". Immediately after that, the main specification and accounting account will be automatically substituted. You can change the values \u200b\u200bin these columns if necessary.

We will not fill in anything on the Services and Returnable Waste tab. Let's move on to filling out the materials.

On the last tab “Materials” click on the button “Fill in” and all data will be sent here automatically from the specified specification. In our case, three materials were added: board, nails and varnish.

This document formed four transactions: one for the release of the "Carved Chair" product and three for the write-off of materials (boards, nails, varnish) for production.

Conclusion

If we compare the movements of the invoice-invoice and the production report per shift, it is easy to see the difference between the purpose of these documents.

• The invoice request generates only transactions to write off materials for production (Dt 20.01 - Kt 10.01).
• The production report for the shift makes absolutely identical write-offs, but also makes the release of finished products (Dt 43 - Kt 20.01).

In this regard, do not write off materials for production by the invoice requirement if you already write off them in the production report for a shift. Otherwise, this material will simply be written off twice.

The account 20 itself is closed at the end of the month by the corresponding routine operation to close the month.

We briefly reviewed the process of release of finished products and accounting for production costs in 1C 8.3. Further, you can make the sale of these goods and materials to our customers using a document.

The division of the production cycle into several stages leads to the need to introduce a separate segment into accounting - a reflection of the movement of semi-finished products manufactured in-house. For this it is necessary to determine the cost of intermediate products.

The concept of semi-finished products of own production in accounting

Self-made products are recognized as a semi-finished product if they do not have the characteristics of finished goods and are necessary for the implementation of subsequent technological cycles. Semi-finished products are characterized by the fact that they require mandatory revision and cannot be used as an independent asset.

FOR EXAMPLE! The semi-finished product is glue and raw types of rubber, which are used in the rubber industry, various types of yarn in textile companies, wine and juice materials, parts for children's toys.

For accounting purposes, semi-finished products are defined as products that have gone through a full production cycle, in the absence of absolute readiness characteristics. Semi-finished products are supposed to be used as a component part at the next stages of the main technological cycle or a component part of ready-to-sell goods. The economic essence of the manufacture of semi-finished products is reduced to their identification with work in progress.

Accounting and tax accounting

Reflection of semi-finished products in accounting can be organized in two ways:

• apart from other products;
• as a component of the cost of work in progress.

In the first case, account 21 must be used, which is active. It accumulates the value of all manufactured semi-finished products at the enterprise.
When applying the second method, account 20 is involved in accounting. The choice of the method of reflection is influenced by the method of accounting for expense transactions fixed by the accounting policy.

If delivery of semi-finished products is required, the money spent on transportation should be shown as part of the cost price. Quantitative accounting is organized by storage location. The responsibility for its maintenance is assigned to financially responsible persons. If the production cycle does not involve the intermediate transfer of semi-finished products to warehouses, accounting is kept by the personnel of production departments.

With the alternating method in material-intensive industries, the following can be used:

1. A non-semi-finished product scheme that involves accounting for the amounts of costs incurred, broken down by redistribution. For semi-finished products, a valuation system is not applied, they are entered into accounting data only by quantitative indicators. There is no need to calculate the cost price.
2. A semi-finished product scheme records the quantitative volume of intermediate products produced and the cost estimate of each product. The calculation of the cost price is a required element. The technique is distinguished by a high level of labor costs, but it allows for effective monitoring of the safety of semi-finished products and assess the level of profitability of the production of this type of product on its own.

Evaluation of semi-finished products is carried out according to general rules one of the methods:

• by the size of the cost of raw materials and material resources;
• by the volume of direct costs that were incurred by the company in the process of manufacturing a semi-finished product;
• at the actually generated cost (relevant for a small production capacity and a small list of semi-finished products);
• according to the standard cost indicator (used by enterprises engaged in the mass production of semi-finished products).

In the second case, the direct costs will include spending on the purchase of material assets for production, depreciation deductions for equipment involved in the technological cycle, and the amount of accrued salaries staff with insurance premiums. Complete list expenses that the organization can attribute to direct, must be fixed by internal acts.

Features of the non-semi-finished accounting method

Manufactured intermediate products are not identified as a separate cost accounting element. Their transfer for further technological processing is reflected in the documentation only in physical terms. Costly transactions are to be reflected in the turnover of account 20. Expenses that are directly related to the ongoing production process are shown in debit turnovers.

General production expenses must be recorded on account 25 in debit. At the next stage, the accumulated expenses are transferred from credit 25 of the account to debit 20 to the main production. General business cost types can be attributed to primary production if they are not immediately included in the cost price and are not charged to sales.

When finished products based on semi-finished products are received, it is necessary to write off its value from account 20 to 40 or 43 accounts. The balance on account 20 indicates the presence of work in progress.

NOTE! A non-semi-finished way of reflecting technological stages attracts with minimal labor costs. The disadvantage is the impossibility to provide full control of the movement of semi-finished products and the lack of a base for determining the profitability of their manufacture.

Semi-finished accounting scheme

For a semi-finished variant, all semi-finished products must have a value estimate in the accounting data. In the accounting documentation, they are carried out both in natural and in monetary terms. Such detailing is necessary to include the cost of semi-finished items in the cost. Accounting is kept separately, a separate account is allocated for this.

Key points of tax accounting

With the accrual method on the general taxation system, the volume indirect costs the production of semi-finished products should be written off in the period to which it actually belongs. The direct cost category must be allocated. If on reporting date there were residues at the cost of semi-finished products that were not transferred to technological processing, they are recognized as work in progress.

REMEMBER! If the manufactured semi-finished products were sold to third parties, the proceeds are subject to VAT.

When selling semi-finished products when using STS income from the sale will affect the amount of the tax. It is necessary to recognize income in the period of payment for products sold. With UTII, the sale of semi-finished products does not affect the amount of taxes paid.

Account and standard correspondence

For separate reflection in the accounting of data on produced semi-finished products, active account 21 is used. The use of this synthetic account should be recorded in the accounting policy. If there is no such reference in the internal documentation, then accounting must be organized on account 20.

On debit 21 of the account, the posting of semi-finished products takes place. Credit turnover testifies to write-off for further direction to the main production, completing finished products or for sale as a separate product.

The posting and writing off of self-made semi-finished products to the shops is carried out using a bill of lading. Based on this document, a record D21 - K20 is formed. At the time of transfer of semi-finished products to production shops, products are written off from the warehouse using wiring D20 - K21.

When semi-finished products are sold to third parties, the products acquire the properties of finished goods. Sales operations are shown by correspondences:

• D62 - K90.1 - record of revenue recognition;
• D90.3 - K68 - the amount of VAT on the proceeds is reflected;
• D90.2 - K21 - shows the cost of semi-finished products sold to third parties.

When reflecting settlements within the enterprise for the provided semi-finished products, account 79 is applied. With the participation of 21 accounts, the following entries can be drawn up:

• D21 - K91 - if there is a surplus according to the results of inventory activities that need to be capitalized;
• D28 - K21 - when using semi-finished products to correct a detected defect;
• D76 - K21 - write-off of losses received in the amount of the value of semi-finished products as a result of a natural disaster (provided that an insurance contract was previously concluded for this case);
• D91 - K21 - when transferring semi-finished products without payment;
• D94 - K21 - upon detection of shortages;
• D99 - K21 - part of the manufactured semi-finished products was lost as a result of a natural disaster.

Analytics in accounting should be carried out in the context of the names, types, sizes of semi-finished products.

Step-by-step instructions on the process of accounting for simple production in 1C Accounting 8.3.

Usually all production accounting comes down to several stages:

1. posting of materials
2. their transfer to production
3. return from production of a finished product
4. calculation of production costs

Goods receipt and product specification entry

As they say, the theater begins with a hanger, and the production process, whatever one may say, begins with the well-known document “Receipts of goods and services”. We will only receive materials.

We will not describe the registration of the receipt document (materials are credited to the 10th account).

We will produce LED lamp "SIUS-3000-CXA". Let's create a new nomenclature unit with the same name in the 1C "Nomenclature" reference book.

Now you need to indicate what the lamp will be made of, or rather, create a product specification (for more details about the specifications, see the article Completing the nomenclature in 1C). We open the section "Production" in the product card and create a new specification:

What the lamp consists of - we have decided, the necessary components are capitalized and are in the warehouse. You can start the production process in 1C 8.3. Let's take a quick look at how this happens and what documents will have to be created.

To write off materials for own production in the 1C program, two documents are usually used:

• The invoice requirement serves to reflect general and general production costs. In this case, expenses are allocated to products using the “Calculation of cost” routine procedure at the “Close of the month”.
• The production report for a shift allows you to distribute direct costs (materials and services) to specific positions of finished products, which are recorded on the "Materials" and "Services" tabs.

In no case should you draw up these two documents at once.

Invoice requirement: transfer of materials to production

We will transfer materials to production at the 20th count. In this case, they will be written off from the warehouse accordingly.

For the transfer of materials from the warehouse to production, the document "Requirement-invoice" is intended. Go to the "Production" menu and click on the "Requirements-invoices" link.

The document "Requirement invoice" is used when it is necessary to write off materials that cannot be tied to a specific product. An example of such materials is stationery, fuels and lubricants, consumables and other general production or general expenses.

We create new document... We fill in the necessary details of the header. In the tabular section of the document, we select the materials necessary for production according to the specification. The quantity may be larger, the main thing is that it is enough for the production of the planned volume of products:

Let's run the document and see what postings it generated in 1C:

In fact, this document forms (not counting indirect costs) the cost of production, that is, from account 10 it transfers costs to 20.01.

To reflect other, indirect costs, in the header of the document “Requirement-invoice”, uncheck the box “Cost accounts on the“ Materials ”tab." Then another tab "Cost Account" will appear. By specifying it, you can write off expenses that are not directly related to production, but are involved in the formation of the cost.

The document "Production report for a shift" is most often used to reflect the direct costs of producing a specific unit of finished products.

We fill in the header of the new document and go to the tabular section "Products". We add the previously installed SIUS-3000-CXA luminaire from the Nomenclature reference book. We indicate the quantity and the planned price. Why scheduled?

Because we do not know the exact cost of the luminaire yet, it will be formed later, at the end of the billing period, namely at the end of the month by the “Month closing” routine procedure.

Next, we indicate accounting account 43 - finished products and select a specification (each finished product may have several specifications, depending on the availability of certain materials or product modifications):

The Services tab displays services provided by third-party contractors and related to the production process. Let's add here, for example, a material delivery service.

On the "Materials" tab, by clicking the "Fill" button, we will transfer the materials from the selected specification to the tabular section. The quantity will be calculated automatically based on the specified volume of finished products:

Note! If you have already written off materials using the "Requirements Invoice" document, you do not need to write off it a second time. Otherwise, your materials will be written off twice.

We carry out a report for the shift and see what it generated for us:

Let's move on to summing up. When the document "Requirement-waybill" is posted, turnovers are generated on the debit of the 20th account. This is what went into production.

Also, as a result of our actions from the warehouse, from the 10th account, materials were written off. And at the same time in the warehouse, on the 43rd account, there appeared finished products - LED lamp "SIUS-3000-CXA".

As mentioned above, the difference between the debit and credit of the 20th account (that is, the actual cost price) is closed by the “Month-end closing” routine procedure.

Based on materials: programmist1s.ru

Suppose LLC "Pomidorka" in June current year produced:

• Canned tomatoes (3 liter) - 300 cans;
• Pickled cherry tomatoes (euro bank) - 700 cans.

Planned product price:

• Canned tomatoes (3 liter) - 125,00 rubles;
• Pickled cherry tomatoes (euro bank) - RUB 97.00
• The target price for the entire issue is RUB 105,400.00.

You can determine the planned price "by eye", roughly representing the future price of the finished product. In any case, the program at the end of the month will bring the planned price to the real cost.

The actual cost of finished products in 1C 8.3 is formed without using account 40 Product (work, services) release.

Step 1. Setting up production accounting

Setting the Functionality of the program 1C 8.3 Accounting: section Main - Settings - Functionality... Next, go to the Production tab, where opposite the Production line put a tick:

Step 2. Configuring Accounting Policy

Setting up Accounting policy: section Main - Settings - Accounting policy.

On the Stocks tab:

• In the line Method for assessing inventories (MPZ) we indicate - Average cost:

On the Costs tab page:

• In the line Main account of cost accounting, we indicate - account 20.01 Main production;
• Opposite the line Product release put a tick;
• Using the Advanced hyperlink, open a window in which we indicate that account 40 is not used:

How to reflect the release of finished goods using account 40 for variance accounting actual cost from the standard production cost is considered in the following

Step 3. Document Production report per shift

To account for the release of finished products in 1C 8.3, we will generate a document Production report for a shift: section Production - Production release - Production report for a shift.

To work with the document Production report for a shift, you need planned prices from the Nomenclature directory. How to work with this guide in 1C 8.3 read in

Let's fill in the header of the document:

• In the line "from__" we indicate date of delivery of finished products to the warehouse;
• In the line Cost account - the account is set automatically. If the set account is not correct, then look at the setting of the Accounting Policy - Costs;
• In the line Cost division, indicate production unit;
• In the line Warehouse, enter warehouse to which finished products are transferred;

Let's fill in the tabular section of the document.

Products tab:

• In the column Products indicate name of the manufactured finished product;
• Fill in the remaining columns as shown in the figure below:

Materials tab:

• If the Specification is specified on the Products tab, then by clicking the Fill button, you can fill in the tabular section automatically:

We will post the document and form the transactions. According to the transactions received, we see that the finished product is reflected in the debit of account 43 Finished products at the planned price, and the materials are debited from account 10.01 Raw materials and materials in the debit of account 20.01 Main production:

Step 4

Let's form a balance sheet for account 43: ... From the received report, we see that the output of finished products was reflected in the planned prices, but after the close of the month it will be adjusted to the actual cost:

Step 5

Let's generate a balance sheet for account 20.01: section Reports - Standard reports - Account balance sheet... From the received report, we see that the actual cost price is 127,664.00 rubles:

Step 6. Closing the month

Let's create a document Closing the month in section Operation - Period-end closing - Month-end closing:

• In the line Period we indicate the month that is closing;
• We will repost documents by hyperlink Reposting documents for a month;
• Close routine operations by button Close month:

Result routine operation for closing costly accounts:

Step 7. Calculation of the actual cost of production

We will generate a reference-calculation The cost price of products and services produced: References-calculations - Cost of manufactured products:

Let's consider in more detail the calculation of the actual cost of production in 1C 8.3:

• Coefficient \u003d The sum of the planned cost of production / The total amount of the planned cost of the entire output:

1. Canned tomatoes (3 liter) - 37,500.00 / 105,400.00 \u003d 0.355787;
2. Pickled cherry tomatoes (euro bank) - 67,900.00 / 105,400.00 \u003d 0.644213.

• Actual cost of the manufactured product \u003d The total amount of the actual cost of the entire issue * Coefficient:

1. Canned tomatoes (3 liter) - 127 664.00 * 0.355787 \u003d 45 421.25 rubles;
2. Pickled cherry tomatoes (euro bank) - 127 664.00 * 0.644213 \u003d 82 242.75 rubles.

• Output value adjustment \u003d Actual production cost - planned production cost:

1. Canned tomatoes (3 liter) - 45 421.25 - 37 500.00 \u003d 7 921.25 rubles;
2. Pickled cherry tomatoes (euro bank) - 82,242.75 - 67,900.00 \u003d 14,342.75 rubles:

Step 8. Calculation Help Costing Costing

The actual cost in the context of cost items and materials can be viewed by forming Help-calculation Cost calculation: Help-calculations - Cost of manufactured products.

Step 9. Checking the closure of account 20

We will generate a balance sheet for account 20 after performing the routine operation Closing of the month: section Reports - Standard reports - Account balance sheet.

According to the report, we see that the 20th account is closed:

How to check accounting if 20 account is not closed. The most common mistakes when closing an account 20 are explored in

Step 10

We will generate the balance sheet for account 43, after performing the routine operation Closing of the month: section Reports - Standard reports - Account balance sheet.

It can be seen from the report that the finished products are now listed at their actual cost: