What is "Account 20". Account 20 - "The main production"

Commercial enterprises are created in order to obtain the maximum amount of profit. For this, various types of economic activities are applied, for example, trade in wholesale and retail goods, services, own production. Depending on the chosen field of activity, the system of maintenance of all types of accounting is chosen.

Production

The enterprise, engaged in production activities, uses the classical system of tax and accounting management in the chosen direction. Management reports, diagrams and reports are formed in parallel on the basis of the general principle in accordance with the requirements of the owners of the organization. When carrying out production activities, each company forms the cost price of its products. For the summation of costs, 20 accounts are applied. The presence of auxiliary manufactures or a ramified system of production workshops and administrative building requires the use of accounts 23, 26, 29, 25 on which all costs pertaining to the prime cost of the main type of product are collected.

Accounting

Account 20 "The main production" in accounting is intended to reflect all production, general economic costs. It is active, synthetic, balance, closing of the account occurs as the production cycle ends. As a rule, the 20 account has no balance. The balance may reflect the amount of work in progress at a specific date. If the enterprise produces several different types of products in parallel, the account 20 is maintained for each analytical position separately. The account credit serves to write off the full (production) cost of production. The debit reflects the amount of all expenses for its issue.

Types of production costs

During each reporting period, costs are formed in monetary terms. Account 20 reflects in this case the cost of production. They can be divided into several groups:

• Basic and overhead;
• Complex and one-component;
• Indirect and direct;
• One-time and current;
• Constants, variables, conditional variables.

The total cost price is calculated by summing up the cost estimates that are posted to account 20 "Main Production". They include:

1. Current assets (materials, purchased semi-finished products, raw materials).
2. Services of third organizations used for the main production cycle.
3. Remuneration of labor of workers.
4. Deductions to the pension, extra-budgetary funds.
5. Utilities (electricity, water, heating).
6. General production expenses.
7. General running costs.
8. Marriage.
9. Depreciation of non-current assets.
10. Expenditures for the modernization and introduction of new technologies.
11. Other expenses.
12. Expenses for implementation (commercial).

Commercial costs are not included in the production cost of production, since they are expenses for sales. 20 the account may not contain this article, according to the provisions of the accounting policy of the enterprise, it can increase 44 accounts (this is typical for trading companies).

Indirect costs

Accounts 25, 23 and 26 of accounting for any reporting period collect costs for auxiliary, economic and administrative proceedings, which are an integral part of the production of a certain type of product. For the effective operation of all divisions of the enterprise, it is necessary to make timely payments of labor to their employees with the appropriate deductions, update and repair non-current funds, and ensure the uninterrupted flow of materials and raw materials.

The content of the administrative and managerial staff of the enterprise is associated with high costs that must be borne by the organization's own and borrowed funds or (which occurs much more often) in the value of the finished product. All the listed costs are summarized on the debit of the synthetic active accounts 23, 29, 25, 26. After the closing of the reporting period, the monetary expression of the debit turnover is written off to the account 20. In this case, the costs can be distributed in proportion to a certain indicator (the amount of materials consumed, Quantity of kinds of made production) or transferred to the cost price of one of the produced types of products completely. At the beginning of the next reporting period, account data should not have a balance, the amount of work in progress is reflected as the balance at the end of the period under the debit of account 20.

Document flow through 20 accounts

Manufacturing is an internal process of the enterprise, therefore at the basis of the document circulation there are accounting calculations and references, internal normative acts of the organization. The release of tangible assets to any subdivision is accompanied by a corresponding invoice, the end of the production cycle is formalized by the report, a payroll is used to include in the composition of labor costs . With the help of accounting calculation (reference), the following indicators are included in the cost price: indirect expenses distributed, depreciation (amount of depreciation) of fixed assets and NMA, costs of auxiliary production, future expenses, losses from marriage, return waste (are deducted from the cost of production).

Debit 20 account

The following postings are reflected in the synthetic account 20 debit.

Turnover for the reporting period is summarized and transferred to the cost of manufactured products. After that, 20 accounts are closed.

Account credit 20

20 The loan account contains information on the full (production) cost of products, semi-finished products, the cost of services rendered. In the process of closing the period, it is transferred in accordance with the company's accounting policies to the accounts of 43, 40, 90. Correspondence on the loan of 20 accounts is presented below.

Automated accounting

Organizations, leading accounting and tax accounting in a specialized program, significantly simplify the process of reporting, intermediate analysis of activities and can at any stage assess the movement of assets. Most often, various versions of the "1C" program are used, which is supplied with unified documents and is set up for effective application in the current legislation of the Russian Federation. Also, some versions of the program allow you to conduct in parallel accounting and tax management accounting, to form a number of non-standard reports for full disclosure of information.

Account 20 in "1C" is formed on the basis of the conducted standard documents. At the stage of preparation for record keeping, the program needs to be adjusted in accordance with the requirements of the company's accounting policy and the applicable taxation systems. Separately, the analytical accounting and the algorithm for closing the accounts are set up. Calculation accounts must be closed in strict sequence, complex expenses are distributed in proportion to the indicator specified in the program. First of all, when the period is closed, the depreciation of the OS occupied in all production and administrative divisions is accrued, then the costs are transferred to the cost of the account 23, 26, 25. 20 The account is closed only if all the preliminary registers are properly filled and the program is optimally adjusted.