To record the release of finished products, use the Production report for a shift document ( Production > Production report for a shift ). Consider filling out the document (Fig. 139).
Rice. 139. Document Production report for a shift
The document can generate an Invoice for the transfer of finished products (form No. МХ-18) . This document formalizes the transfer of finished products from production to the warehouse.
Let’s carry out the document and consider what movements it made in accounting (Fig. 140).
Rice. 140. Result of posting the document Production report for the shift
Writing off materials to production
After the document is posted, we will form on its basis a document that writes off materials for production. This document – Requirement-invoice ( Production > Requirement-invoice ) can be generated independently of the document Production report for the shift , or you can – based on it. If, when creating the Production report for a shift , the product specifications were correctly filled in, the Requirement-Invoice document generated on its basis will be filled with a list of materials necessary for the production of products, which we draw up as a Report (Fig. 141).
Rice. 141. Document Requirement-invoice, filled out on the basis of the document Production report for the shift
Let’s draw a document and see what movements it has generated (Fig. 142).
Rice. 142. Result of posting the document Claim-invoice
Inventory of work in progress
The presence of work-in-progress inventory can be recorded using the Inventory of work in progress document ( Production > Inventory of work in progress ). We will assume that there is no work in progress at the end of the month, so we will only present the appearance of the document form (Fig. 143).
Rice. 143. Document Inventory of work in progress
This document should be filled out once a month for each of the departments of the organization where there is work in progress. In the tabular part of the Remains of work in progress, you should indicate the item groups for which there is work in progress, indicating the amounts for accounting and tax accounting. In the example under consideration, one nomenclature group was used – Finished products , in real accounting there can be as many of them as necessary to accurately reflect the characteristics of the organization’s activities in accounting.
The Inventory of work in progress document does not generate postings. It is needed only so that when calculating the cost of production and closing production cost accounts (in particular, accounts 20 and others), the program can correctly reflect the account balances.
After you have completed work with the Inventory of work in progress document, you need to create a document Closing the month . But before you do this, analyze the contents of accounts 20 and 26
Analysis of accounts 20 and 26
Let’s build a report Account Analysis ( Reports > Account Analysis ) for account 20 (Fig. 144).
Rice. 144. Account analysis report for account 20
The following expenses have been charged to the account:
From account 01 (D20 K01) – 16,000 rubles. This is the cost of fixed assets, which is written off to production costs immediately after these fixed assets are taken into account.
From account 02 (D20 K02) – 2430 rubles. This is the depreciation of fixed assets used for production purposes;
From account 10 – (D20 K10) 50,000 rubles. This is the cost of materials written off to production.
The planned cost of finished products was written off from the account to account 43 (D43 K20) in the amount of 200,000 rubles.
The debit turnover of the account amounted to 68,430 rubles, the credit turnover – 200,000 rubles, in total, before closing the accounts, a negative debit balance of 131,570 rubles was formed on the account.
Now let’s see what expenses are collected on account 26 by 01/31/2009 (Fig. 145).
Rice. 145. Account analysis report for account 26
The following expenses are charged to the account:
From account 02 (D26 K02) – 905 rubles. – depreciation of fixed assets used for general business purposes;
From account 69 (D26 K69) 11881.5 rubles. – accrued UST on the salaries of employees of the administration;
From account 70 (D26 K70) 44500 rubles. – wages of employees of the administration;
From account 71 (D26 K71) – 8398.3 rubles. – accountable funds spent for general business purposes.
The debit turnover of the account amounted to 65684.8 rubles, the same amount was the final debit balance.
When closing accounts at the end of the month, the following entries must be made:
D20 K26 RUB 65,684.8 – General business expenses are charged to the account of the main production.
After this entry, it turns out that the debit turnover of account 20 will be 65684.8 + 68430 = 134114.8 rubles. Thus, in order to close account 20 and reveal the real cost of goods produced on account 43, we must use the following reversal entry:
D43 K20 65885.2 rubles.
65885.2 = 200000 – 134114.8.
Now let’s check how the program will close accounts automatically. To do this, let’s create a new document Closing the month ( Operations > Scheduled operations > Closing the month ) (Fig. 146).
Rice. 146. Document setup Month-end closing
The document set the option Closing accounts 20, 23, 25, 26 and adjusting the cost of issue . Thanks to this setting, the system will automatically carry out the specified operations in accounting and tax accounting.
Let’s see what the accounting entries look like (Fig. 147).
Rice. 147. Result of posting the document Closing the month
Generated postings, general business expenses were included in the expenses for the main production. If several types of nomenclature were used, the document would distribute general business expenses between them in accordance with the selected distribution base – in our case, this is the planned production cost.
The document also generated two postings of the type D43 K20.01 . In the first posting, a negative amount in this case means that the posting is a reversal posting. The second entry is an additional entry that was made after the transfer of general expenses to account 20.01.
As a result, if you add up the amounts of these transactions, it turns out that they are equivalent to one reversal transaction of the type D43 K20.01
Now let’s see how account 43 looks like, let’s generate an Account Analysis report for it (Fig. 148).
Rice. 148.Account analysis report for account 43
In order to conduct a deeper analysis of the account, you can use other reports. For example, the Account card report allows you to get detailed information about account movements (Fig. 149).
Rice. 149. Account card report for account 43
Now finished products are reflected at real cost on account 43. Let’s see how it can be reflected in the program for its implementation.
In order to generate a report on the cost of manufactured products, you can use the help-calculation of the cost of production ( Operations > Scheduled operations > References-calculations > Cost of production ), fig. 150.
Rice. 150. Help-calculation of the cost of production
In order to find out the details of what parts the cost of manufactured products consists of, you can use the help-calculation Calculation of the cost of goods and services ( Operations > Scheduled operations > References-calculations > Calculation ), fig. 151.
Rice. 151. Help-calculation Calculation of the cost of production
Pay attention to other references-calculations located at Operations > Scheduled Operations > References-calculations .