Account 43 has a balance. Postings for the accounting of finished products of production. Wholesale of finished products

» accounting operations were available finished products, the program should be configured accordingly.

In the functionality settings (section "Main" - Settings - Functionality), on the "Production" tab, the "Production" checkbox should be checked:

In addition, you need to correctly: in the form of its settings on the "Costs" tab, indicate the output as a type of activity, the cost accounting for which is carried out on account 20 (Main production):

Here you can also set up accounting for products. By default, the program takes into account the released products at their planned cost on accounting account 43 (Finished products), then during the closing of the period it is produced, and the amount is adjusted.

If the accountant wants to use accounting account 40 (Release of finished products), then in the form of accounting policy, click the "Additional" button on the "Costs" tab and check the box "Take into account deviations from the planned cost". Then the released products will be recorded at the planned cost on account 40, and then the program will calculate the actual cost at the end of the period and take it into account on account 43.

Finished products in 1C on examples

Standard documents in 1C 8.3 to reflect production operations are available in the "Production" section (see the "Product output" subsection).

Reflection of production output is made by the “Report of production for a shift”. Despite the name, this program object is not a report, but a typical document.

It is first necessary to add manufactured products to the reference book "", indicating for them the type of nomenclature - Products. If the organization uses different ones in accounting for its activities, you must also fill in the "Nomenclature group" field (by selecting a position from the directory).

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An example of accounting for finished products in 1C without account 40

Example 1. At a furniture company, tables "Director" and tables "Clerk" were made. Accounting policy prescribes to keep records of manufactured products on account 43, without account 40.

1. Output. In order to reflect the release, we will create a standard document "". In the details of the "header" we indicate the warehouse (if the organization maintains warehouse records) and the cost account. On the "Products" tab, in the rows of the table, we indicate the manufactured products, manually put down their planned price. By default, the accounting account is filled - 43.

Document 1C will generate accounting entries for accounts Dt 43 Kt 20 for the amount of the planned cost of production.

1. Sales of finished products. It is registered in the program in a standard way using a standard document "".

1. Closing the month and adjusting the cost. At the end of the period (month), we will perform routine automatic processing in the program "". She will calculate the cost of production, based on the amount of actual costs posted to the debit of account 20 for the item group of products (if item groups are not used, the costs are considered as a whole on account 20). Costs usually include the cost of raw materials, the wages of workers in production, etc. Then the program will adjust the cost of production. To view the postings of this operation, you need to click on the link “Closing accounts 20, 23, 25, 26” in the form for closing the month and select “Show postings”:

We see that in 1C an accounting entry has been formed that corrects the cost of production: Dt 43 Kt 20. At the same time, the amount of the posting can be negative, depending on which cost is greater - planned or actual.

If the manufactured products were sold, then during the closing of the period, the program also corrects the cost of its write-off by generating a posting to the debit of account 90.02 “Cost of sales”:

The program allows you to generate convenient analytical references-calculations "Cost calculation" and "Cost of manufactured products". They are also available in the form of closing the month (after the completion of the closing) at the link "Closing accounts 20, 23, 25, 26".

The "Cost calculation" reflects the costs incurred for each unit of production:

Another reference-calculation - "Cost of products" - shows the value of the actual cost, planned, as well as the deviation of the "fact" from the "plan":

An example of accounting for products with an account of 40

Example 2. At a furniture company, tables "Director" and tables "Clerk" were made. The accounting policy of the enterprise prescribes the use of accounting account 40 “Release of finished products”.

In the program, it is necessary to configure the use of account 40 in the accounting policy (see the beginning of the article).

Account 43 of accounting is an active account "Finished products". It is used by organizations conducting production (including industrial, agricultural) activities to display business operations with finished products (products).

On account 43, the products manufactured by the enterprise intended for sale or for internal use are taken into account.

The balance on account 43 is formed only on debit and represents the balance of finished products at any point in time. Upon receipt of products / products at the warehouse, account 43 is debited. When selling or otherwise transferring finished products (marriage, write-off, spending, etc.), the account is credited.

Analytical accounting for account 43 is carried out both for individual categories of finished products and for places (warehouses) of their storage.

Important! Finished products must be taken into account both in monetary and natural units to improve the accuracy of accounting and ease of calculating the cost of a unit of production.

In addition, within account 43, you can create sub-accounts to account for finished products:

• 43.1 - at the planned cost;
• 43.2 - at actual cost.

Accounting for planned or actual cost is determined by the accounting policy adopted by the organization.

Typical postings on account 43

Account 43 correspondence

Account 43 corresponds in debit with the accounts of production (20, 23, 29), output (40), on-farm expenses (79), authorized capital (80) and other income and expenses (91). Such postings indicate the acceptance of finished products for accounting.

On credit, account 43 corresponds with the accounts of production (20, 23, 29), materials (10), overhead, general and commercial expenses (29, 26, 44), defects in production (28), shipped goods (45), settlements - with debtors and creditors and on-farm (76, 79), authorized capital (80), sales (90), shortages and losses from damage to valuables (94), deferred expenses (97), profits and losses (99). With such postings, finished products are written off from account 43.

When accepting finished products for accounting, the accountant makes the following posting options:

Posting write-offs of the cost of finished products from the balance sheet:

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The accounting scheme for finished products looks like this:

Examples of account transactions 43

Example 1. Accounting for finished products at actual cost

LLC "Milk" is engaged in the production of milk. In October, 145 liters of milk were produced. The costs of the main production amounted to 3,625 rubles, and the auxiliary - 870 rubles.

The following entries were made for account 43:

Example 2. Retail or wholesale sales of products

LLC "Pishchevik" is engaged in the production of sausages and has its own store for the sale of products. According to the results of October, 3,000 sticks of raw smoked sausage of the highest grade were produced; the cost of producing this volume amounted to 744,000 rubles; 1,500 sticks of sausage were transferred to the store for sale; retail price of one stick - 450 rubles, incl. VAT RUB 68.64; selling expenses amounted to 25,800 rubles.

The list of products (approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908), subject to VAT at a rate of 10%, includes raw smoked sausages, except for the highest grade, so in this case the VAT rate will be 18%.

Here is a table of postings on account 43:

The remaining 1500 pcs. the enterprise sold in bulk (wholesale price of one stick of sausage - 350 rubles; sales costs - 15,400 rubles):

Account 43 "Finished products" is intended to summarize information on the availability and movement of finished products. This account is used by organizations engaged in industrial, agricultural and other production activities.

In accordance with the current regulations, finished products are considered to be a part of inventories intended for sale (the end result of the production cycle, assets completed by processing (picking), the technical and qualitative characteristics of which comply with the terms of the contract or the requirements of other documents, in cases established by law). The delivery of finished products to the warehouse or to the customer, when the finished products are delivered on the spot, must be formalized by the established delivery documents. Items that do not meet these conditions are considered work in progress.

Finished products purchased for assembly (the cost of which is not included in the cost of manufactured products) or as goods for sale are accounted for on account 41 "Goods". The cost of work performed and services rendered is not reflected on account 43 "Finished products", and the actual costs for them, as they are sold, are written off from the accounts of accounting for production costs or account 40 "Output of products (works, services)" to account 90 "Sales", subaccount 02 "Cost".

Finished products subject to delivery to customers on site and not formalized by an acceptance certificate remain as part of work in progress; such products are not included in the composition of products accepted for accounting under account 43 "Finished products".

To account 43 "Finished products" sub-accounts can be opened:

43-01 "Planned cost price"; 43-

02 "Deviations from the planned cost"; 43-

03 "Actual production cost".

Depending on the method of accounting for finished products chosen in the accounting policy, the organization uses sub-accounts: -

when using account 40 "Output of products (works, services)" to account for manufactured products, the organization uses subaccount 43-01 "Planned cost"; -

when choosing the method of accounting for finished products at actual cost, the organization can use subaccount 43-03 "Actual production cost"; -

if, when accounting for finished products at actual production cost, the organization in analytical accounting reflects the movement of individual items at discount prices with deviations highlighted, then it uses subaccounts 43-01 "Planned cost" and 43-02 "Deviations from planned cost".

Posting of finished products manufactured for sale, including products partially intended for own needs, is reflected in the debit of account 43 "Finished products". If the finished product is completely sent for use at the enterprise itself, then it may not be credited to account 43 "Finished products", but is accounted for on account 10 "Materials" and other similar accounts, depending on the purpose of this product.

When using account 40 "Output of products (works, services)" to account for manufactured products, finished products are reflected in account 43 "Finished products" at the planned cost. In this case, account 43 "Finished products" (subaccount 01 "Planned cost") is debited in correspondence with account 40 "Output of products (works, services)" (subaccount 01 "Standard (planned) cost"). The difference between the actual and planned cost is determined on account 40 "Output of products (works, services)".

When accounting for finished products at actual cost on subaccount 43-03 "Actual production cost", its posting is reflected in the debit of this subaccount in correspondence with the credit of accounts: 20 "Main production", 23 "Auxiliary production", 29 "Serving production and farms".

If finished products are accounted for on account 43 "Finished products" at actual cost with the allocation of the accounting price and deviations, then the posting of finished products to the warehouse is reflected in the entries:

Debit subaccount 43-01 "Planned cost"

Credit of accounts 20 "Main production", 23 "Auxiliary production", 29 "Service production and farms" -

accounting price of finished products (planned cost, selling prices, etc.);

Debit subaccount 43-02 "Deviations from the planned cost"

W.W.W...I.n.e.t.L.i.b:Ru.

Credit of the same accounts -

deviations of the actual cost of finished products from the planned.

If this method of accounting is chosen in the accounting policy when writing off finished products, the amount of deviations related to these products is determined by the percentage calculated on the basis of the ratio of deviations to the balance of finished products at the beginning of the reporting period and deviations for products received at the warehouse during the reporting month, to the cost of these products at discount prices.

Finished products shipped or handed over to buyers (customers) on the spot are debited from account 43 "Finished products" in correspondence with account 90 "Sales", subaccount 02 "Cost".

If the delivery contract stipulates the moments of transfer of the right of possession, use and disposal of the shipped products and the risk of its accidental damage from the enterprise to the buyer (customer), other than the moment of shipment (for example, when exporting products), then until such a moment these products are accounted for on account 45 " Goods shipped", subaccount 01 "Goods and products shipped".

Finished products transferred to other enterprises for sale on a commission and other similar basis are also debited from account 43 "Finished products" to the debit of account 45 "Goods shipped", subaccount 05 "Goods for sale on a commission basis".

The amounts accepted for accounting on account 45 "Goods shipped" are written off to the debit of account 90 "Sales" (sub-account 02 "Cost") at the time of recognition of the proceeds from the sale of products or upon receipt of a notification from the commission agent about the sale of the products transferred to him.

When transferring finished products for use in the organization itself, its value is reflected in the credit of account 43 "Finished products" and the debit of account 08 "Investments in non-current assets" or 10 "Materials" (depending on the service life).

The cost of donated products is recognized as other non-operating expenses and is debited from account 43 "Finished products" to the debit of sub-account 91-02 "Other expenses".

The surpluses of finished products identified during the inventory are credited to the warehouse on the debit of account 43 "Finished products" and are attributed to financial results organizations. If shortages of finished products and losses from their damage are identified, account 43 "Finished products" is credited in correspondence with account 94 "Shortages and losses from damage to valuables".

Analytical accounting on account 43 "Finished products" is carried out according to the places of storage of finished products and certain types of finished products.

Table 4.4.

Account 43 "Finished products" corresponds with accounts By debit By credit 20 "Main production" 10 "Materials" 23 "Auxiliary production" 20 "Main production" 29 "Service production and farms" 23 "Auxiliary production" 40 "Output of products (works , services)" 25 "General production expenses" 7 9 "Intra-economic settlements" 2 6 "General economic expenses" 8 0 "Authorized capital" 28 "Rejection in production" 91 "Other income and expenses" 4 4 "Sales expenses" 4 5 " Goods shipped" 7 6 "Settlements with various debtors and creditors" 7 9 "Intra-economic settlements" 8 0 "Authorized capital" 90 "Sales" 94 "Shortages and losses from damage to valuables" 97 "Deferred expenses" 99 "Profits and losses" W.W.W...I.n.e.t.L.i.b:Ru. -

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Account 43 "Finished products"

Account 43 "Finished products" is intended to summarize information on the availability and movement of finished products. This account is used by organizations engaged in industrial, agricultural and other production activities.

Finished products purchased for assembly (the cost of which is not included in the cost of manufactured products of the organization) or as goods for sale are accounted for on account 41 "Goods". The cost of work performed and services rendered is not reflected on account 43 “Finished products”, and the actual costs for them, as they are sold, are debited from the accounts of production costs to account 90 “Sales”.

Acceptance to accounting finished products manufactured for sale, including products partially intended for the organization’s own needs, are reflected in the debit of account 43 “Finished products” in correspondence with the accounts for accounting for production costs or account 40 “Output of products (works, services)”. If the finished product is completely sent for use in the organization itself, then it may not be credited to account 43 “Finished products”, but is accounted for on account 10 “Materials” and other similar accounts, depending on the purpose of this product.

Upon recognition in accounting of proceeds from the sale of finished products, its value is debited from account 43 “Finished products” to the debit of account 90 “Sales”.

If the proceeds from the sale of shipped products for a certain time cannot be recognized in accounting (for example, when exporting products), then until the revenue is recognized, these products are accounted for on account 45 “Goods shipped”. When it is actually shipped, it is recorded on the credit of account 43 “Finished products” in correspondence with account 45 “Goods shipped”.

When accounting for finished products on a synthetic account 43 "Finished products" at the actual production cost in analytical accounting, the movement of its individual items can be reflected at accounting prices (planned cost, selling prices, etc.) with the allocation of deviations from the actual production cost of products from their cost at discount prices. Such deviations are taken into account for homogeneous groups of finished products, which are formed by the organization based on the level of deviations of the actual production cost from the value at the accounting prices of individual products.

When writing off finished products from account 43 “Finished products”, the amount of deviations of the actual production cost from the cost at prices accepted in analytical accounting related to these products is determined by the percentage calculated based on the ratio of deviations to the balance of finished products at the beginning of the reporting period and deviations in products received at the warehouse during the reporting month, to the cost of these products at discount prices.

The amounts of deviations of the actual production cost of finished products from their value at accounting prices related to shipped and sold products are reflected in the credit of account 43 "Finished products" and the debit of the corresponding accounts with an additional or reversal entry, depending on whether they represent overruns or savings .

Analytical accounting on account 43 "Finished products" is carried out according to the places of storage and certain types of finished products.

Account 43 "Finished products" corresponds with the accounts:

Finished products- the main result of the production process of the enterprise. It acts in the form of products and items, the processing of which in this organization is completed completely, corresponding to the standards and specifications adopted by the Quality Control Department and transferred to the warehouse of finished products. Consider typical wiring by issue and in accounting for and account.

The tasks of accounting for finished products in accounting:

• constant control over the volumes of output of finished products and their quality, safety of stocks and their size;
• timely and competent documentation of products shipped to customers;
• clear control over the supply of finished products and their compliance with the concluded contracts in terms of quantity, range and assortment;
• Accurate and timely calculation of sales proceeds, actual cost and profit.

Production and release of finished products in transactions on accounts 43 and 40

The output of finished products is accounted for at the planned or actual cost. In the first case, it is used, from which the actual cost is then written off to and the difference between the actual cost and the planned cost in correspondence with the account .02 is adjusted in a separate posting.

Wiring:

How to reflect the sale of products in the postings

Sales volume includes all finished products shipped to customers, whether paid for or not. The sale of products can take place both with its subsequent payment after shipment, and on an advance payment.

Wiring: