Accounting for finished products in 1C: Accounting. Accounting info Production output posting 1s 8.3

Production accounting in 1C can be carried out to reflect almost any business transaction. Let's consider some features of the use of popular 1C tools that can be used for production accounting purposes.

Production accounting in the 1C program: basic operations

A production accountant most often has to:

• cost accounting within production;
• accounting for operations directly related to the production of products;
• accounting of transactions reflecting the sale of manufactured products;
• closing accounts at the end of the reporting period.

Let's consider the features of solving these problems using the tools of the 1C program.

Production accounting in the 1C program: costs

When studying the principles of cost accounting in 1C, first of all, you should pay attention to the fact that accounting for production costs using the tools of this software is more convenient to carry out in the most suitable version of 1C. For example:

• if you need to keep records in production, you must select the “1C” configuration specifically for production;
• if there is specialized software designed for a specific industry, you should select “1C” to account for production in the relevant industry (this configuration will contain the entire necessary set of tools and algorithms).

The list of main activities must first be entered into the program directory.

To group certain costs by type of activity, the 1C reference book “Nomenclature Groups” is used. Provided that specific types of nomenclature items in relation to types of activity are entered into this directory, they can be selected when generating documents.

Examples of common 1C documents through which production costs can be reflected:

• form “Demand-invoice”;
• form “Receipt of goods and services”;
• "Payroll" form.

The ability to use relevant documents with a simple data entry algorithm is one of the key competitive advantages of 1C.

Thus, when entering a new document, it is assumed that the necessary transactions will be automatically generated using current accounts and subaccounts of accounting in connection with a specific product group, as well as, for example, with storage locations for materials used in production.

Among other important tools for production accounting in 1C— an option with the capacious name “Production”. Before starting work, it should indicate what methods are used by the enterprise to distribute various expenses: main, auxiliary production, general production, general business costs. That is, for 1C to work correctly, before you start entering transactions, you should enter information from the applicable accounting policy of the enterprise into the directories.

Production accounting in the 1C program: product release

In particular, the “Product Release” tab is responsible for the specified parameters for accounting for business transactions within the framework of the release of goods in 1C.

Using this tab, for example, you can set a working algorithm for product release, which can be carried out:

• using account 40 (in this case, deviations of accounting prices from actual prices are recorded);
• without using count 40 (in this case, deviations are not recorded).

If the production of goods at the enterprise involves multiple processing stages, then in the specified tab you can specify the sequence of processing stages used by the company. But you can also entrust this procedure to the program - in this case, you should select the “Detected automatically” option in the “Product Release” window.

The 1C program allows you to carry out daily accounting of product output using the document “Shift Report” (available in the “Production” section). This tool will automatically generate the necessary transactions using the correspondence of the main accounts used to account for finished products: 43, 40, 20.

The finished shift report may include information:

• about the organization;
• the warehouse to which finished products are sent;
• the department in which the goods were produced;
• specific types of manufactured products (their names, price, amount, specification, accounting account, product group).

An important aspect of accounting for product output is the reflection in the program registers of information about inventory items consumed during production. In 1C, the procedure for writing them off can be carried out using technological maps previously entered into the database.

Technical maps can determine, in particular, what volume of specific types of raw materials should be used in order to produce a given volume of a given finished product. When generating a report on the release of the corresponding finished product, “1C” will automatically, according to technical maps, write off all types of raw materials indicated in the map, spent on the production of this product, in the quantity provided for by the technology, at a cost, the calculation procedure of which is included in the program in accordance with accounting policies.

Production accounting in 1C: sales of products

Sales of released goods are reflected in 1C registers using the “Sales of goods and services” tool. This procedure also involves the automatic generation of the necessary correspondence in accounting registers, reflecting, in particular:

• receipt of revenue by the enterprise;
• write-off of cost of goods sold.

Using the “Sales of Goods and Services” tool, you can generate popular primary and supporting documents: invoices, invoices, invoices.

It is noteworthy that they can be created not from scratch, but based on the source document. To do this, you need to use the “Create based on” button, which is located in most forms of the corresponding documents. For example, when you click “Create based on” in an already completed “Implementation” document, you can, by selecting from the drop-down list, create an invoice, invoice, invoice, bank statement for receiving payment, etc. When selecting, for example, invoice information from the “Sales” document will be transferred to the new “Invoice” document automatically, without re-filling.

Closing accounts

At the end of the reporting period, the accountant is faced with new tasks related, first of all, to closing the accounts used during the period, as well as calculating the full actual cost of goods released.

To solve them, the 1C program contains a universal tool - “Month Closing”. Its use allows you to determine which regulatory operations, based on the data reflected in the 1C registers, must be carried out at the end of the period. In addition, the program provides algorithms that allow you to carry out the corresponding operations automatically. Just click on the “Close” button.

Upon completion of these operations, the accountant can generate reference and analytical documents, for example:

• certificate of calculation of direct costs in the cost of production;

How to take into account finished products in the 1C 8.3 program?

In order for operations to account for finished products to be available in 1C: Accounting 8.3, the program should be configured accordingly.

Setting up product accounting in 1C Accounting

In the functionality settings (section “Main” – Settings – Functionality) on the “Production” tab there should be a “Production” checkbox:

In addition, you need to fill out the accounting policy correctly: in the form for setting it up on the “Costs” tab, indicate production as a type of activity, the costs of which are accounted for on account 20 (Main production):

Here you can also set up product accounting. By default, the program takes into account manufactured products at their planned cost in accounting account 43 (Finished products), then during period closure, the actual cost is automatically calculated and the amount is adjusted.

If the accountant wants to use accounting account 40 (Release of finished products), then in the accounting policy form, click the “Advanced” button on the “Costs” tab and check the box “Take into account deviations from the planned cost.” Then the manufactured products will be accounted for at the planned cost on account 40, and then, when closing the period, the program will calculate the actual cost and take it into account at account 43.

Finished products in 1C with examples

Standard documents in 1C 8.3 for reflecting production operations are available in the “Production” section (see the “Product Release” subsection).

Product output is reflected in the “Shift Production Report”. Despite the name, this program object is not a report, but a standard document.

It is first necessary to enter the manufactured products into the “Nomenclature” directory, indicating the type of nomenclature for them – Products. If an organization uses different nomenclature groups to record its activities, you must also fill out the “Nomenclature group” field (by selecting an item from the directory).

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

Example 1. A furniture factory produced “Director” tables and “Clerk” tables. The accounting policy prescribes accounting for manufactured products on account 43, without account 40.

1. Product release. In order to reflect output, we will create a standard document “Production Report for a Shift”. In the “header” details we will 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 and manually enter their planned price. By default, the accounting account is filled in - 43.

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

2. Sales of finished products. Registered in the program in a standard way using the standard “Implementation” document.

3. Closing the month and adjusting the cost. At the end of the period (month), we will perform routine automatic processing “Closing the month” in the program. It 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, costs are calculated as a whole for account 20). Costs usually include the cost of raw materials, wages of production workers, 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 month closing form and select “Show postings”:

We see that in 1C an accounting entry has been generated that adjusts the cost of production: Dt 43 Kt 20. At the same time, the amount of the entry 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 adjusts the cost of its write-off, creating a debit entry in accounting account 90.02 “Cost of sales”:

The program allows you to generate convenient analytical reports and calculations “Calculation of cost” and “Cost of manufactured products”. They are also available in the month closing form (after the closing has been completed) using the link “Closing accounts 20, 23, 25, 26”.

The “Cost Cost Calculation” reflects the costs incurred for each unit of production:

Another calculation certificate - “Cost of manufactured products” - shows the value of the actual cost, the planned one, as well as the deviation of the “fact” from the “plan”:

Example of product accounting with a score of 40

Example 2. A furniture factory produced “Director” tables and “Clerk” tables. The accounting policy of the enterprise prescribes the use of accounting account 40 “Release of finished products”.

In the program, you need to configure the use of account 40 in the accounting policy (see the beginning of the article).

The output of finished products is reflected in the “Shift Production Report” in exactly the same way as in the first example. After the document is completed, accounting entries are made Dt 43 Kt 40 for the amount of the planned cost of production:

Sales of products are registered with the standard “Sales” document.

During the routine closing of the month, the program calculates the actual cost of manufactured products and generates adjusting accounting entries Dt 40 Kt 20.01 and Dt 43 Kt 40.

Based on materials from: programmist1s.ru

Reflection of operations for the production of goods is a basic operation, one might say the starting point for entrepreneurs involved in assembly or kitting. This article is not about large-scale production (plant, factory). At such enterprises, as a rule, accounting is established from the very beginning. We are talking about a small-medium business that needs to take into account the operations of transferring materials to the workshop and receiving finished products. Using the example of furniture assembly, we will look at the simplest example of accounting for production and finished products.

Task: purchase materials, transfer materials to production, production itself, sale of finished products, profit report.

Implementation: 1C Enterprise 8.3, USP configuration 1.1

1. PURCHASE OF MATERIALS FOR PRODUCTION

Materials are the same ordinary goods, so the purchase of materials is displayed as the same operation as other purchases of inventory items. To register the receipt of materials to the warehouse in 1C, the document “Receipt of goods and services” is drawn up. The purchase can be placed directly at the materials warehouse, or the transfer can be transferred using a transfer document after capitalization, or the transfer to work in progress can be processed using the “Requirement-invoice” document.

2. TRANSFER OF MATERIALS TO PRODUCTION

Let's say we do not need to transfer the entire receipt immediately to production, but only part of it for the production of a specific order. To do this, we draw up the document “Movement of Goods” in 1C, which writes off materials from the main warehouse and arrives at the production warehouse.

3. PRODUCTION

The fact of production of the finished product is reflected in the document “Production Report for the Shift”. This document simultaneously writes off materials and receives the finished product. The cost of written-off materials is transferred to the cost of finished products produced. The amount of materials spent can be entered manually in the "Materials" tab or filled in automatically using the "Fill" button according to the product specification. To automatically fill in the amount of materials to be written off, you need to enter a specification (costing) of the product. The reference book “Item Specifications” is intended for maintaining specifications in 1C UTP. The directory is located: menu Operations - Directories - Item Specifications.

4. SALE OF FINISHED PRODUCTS

We now have something to sell and we can do it using the document “Sales of goods and services”. We select the warehouse where the finished product and the finished product itself are stored. We set the trade margin at 20%. Those. in our case, the selling price is: 160 + 20% = 200 c.u.

5. PROFIT REPORT

We check our profitability and earnings with a gross profit report. The report shows that we earned $40 on the produced sofa, that is, we worked according to plan with a 20% profitability.
Using this simple example, we were convinced that with the help of 1C it is possible to organize simple production and sales of products.

6. RECALCULATION OF THE COST OF GOODS PRODUCED

When we simply registered the production of products, in the document “Production Report for a Shift” in the column “Price (planned)” we manually indicated the approximate cost of the products produced. The approximate cost is also called the planned cost. Planned cost is used by economists and estimators so that before the start of production and until all production costs are known, they have an idea of ​​the cost of manufactured (planned for release) products. Ultimately, the planned cost must be replaced by the actual cost. To replace the planned cost with the actual cost in the program, you need to create and post the “Month Closing” document. It is not difficult to create and post this document. The main thing is that everything in the program is configured correctly. In order for the month closure in 1C USP to proceed correctly and the actual cost to be substituted for the planned cost in the documents, it is necessary to make program settings and select the appropriate cost items, product groups and divisions. Item groups and divisions in the document "Production Report for a Shift" must be filled out. Below are a few screenshots of the program settings that need to be made for the production to work correctly.

Accounting for production costs in the 1C: Accounting 8 program is carried out in the context of item groups (types of activity). They must first be entered into the directory “Nomenclature Groups” ( menu: “Enterprise - Goods (materials, products, services)”).

Example:

Direct production costs are recorded in accounts 20 “Main production” and 23 “Auxiliary production”. This includes everything that can be attributed to specific types of manufactured products (semi-finished products, production services): raw materials written off for production, depreciation of capital equipment, wages and payroll taxes of production workers, as well as some services.

During the month, direct costs are reflected in the program using documents such as “Request-invoice”, “Receipt of goods and services” (the “Services” tab), “Advance report” (the “Other” tab), “Payroll”, as well as regulatory operations “Depreciation and depreciation of fixed assets”, “Calculation of taxes (contributions) from the payroll” and some others. You should pay attention to the correct indication of the nomenclature group both in documents and in the methods of reflecting depreciation expenses and reflecting wages in accounting.

Examples of direct production costs

The “Requirement-invoice” document (menu or “Production” tab) reflects the write-off of materials for production. The cost account and analytics are listed on the Cost Account tab. When posting the document, posting Dt 20.01 Kt 10 will be generated, with the corresponding analytics for account 20 (division, item group, cost item).

Method of reflecting depreciation expenses (menu or tab “OS” or “Intangible assets”). If you choose this method when accepting a fixed asset for accounting (accepting intangible assets for accounting, transferring work clothes into operation), then depreciation for this fixed asset (depreciation of intangible assets, repayment of the cost of work clothes) will be assigned to the specified account and cost analytics. In this case, the posting Dt 20.01 Kt 02.01 will be generated.

Method of reflecting wages in accounting (menu or “Salary” tab). If you specify this method in the accrual, the employee’s salary and payroll taxes will be charged to the appropriate account and cost analytics. In this case, when accruing salary, the posting Dt 20.01 Kt 70 will be generated.

At the end of the month, direct expenses collected on accounts 20 and 23 are distributed between manufactured products and work in progress by item groups (types of activity). Distribution occurs through routine month-end closing operations.

In addition, there are general production and general business expenses, which are accounted for in accounts 25 and 26, respectively.

General production expenses during the month are charged to account 25. To reflect them, the same documents can be used as to reflect direct costs. At the end of the month, costs collected on account 25 are distributed to account 20 by item groups (types of activity), within a specific division, in accordance with the distribution base, using routine operations.

General business expenses during the month are charged to account 26. To reflect them, the same documents can be used as to reflect direct costs. At the end of the month, expenses collected on account 26 can be written off in two ways. They can be distributed to account 20 according to item groups (types of activity) of the entire enterprise, in accordance with the selected distribution base. Or, if the “direct costing” method is used, general business expenses are written off directly to account 90.08 “Administrative expenses” in proportion to sales revenue.

Cost accounting is set up in the form of the organization’s accounting policy (menu or “Enterprise” tab).

On the “Production” tab, the methods for distributing general and general production expenses are indicated using the “Set distribution methods...” button. In the form that opens, you need to indicate for each account the distribution base, which can be the volume of output, the planned cost of production, wages, material costs, revenue, direct costs, and individual items of direct costs. If necessary, you can detail the methods of distribution by departments and cost items.

Here you can configure the use of the direct costing method and the distribution of production costs for services.

On the “Product Output” tab, you select the method of accounting for the output of finished products (semi-finished products, production services) - with or without using account 40. Here you must also specify the definition of the sequence of redistributions for closing accounts, which is important for multi-distribution production. It is recommended to select automatic detection. If production is accounted for at planned cost using account 40, then automatic calculation of the sequence of redistributions is impossible. In this case, you need to select the manual method, and then manually set the order of divisions for closing accounts (using the button).

Automatic determination of the sequence of processing steps is set:

A manual determination of the sequence of repartitions has been set, the order of divisions has been established:

Production and sale of finished products

The output of products (semi-finished products, production services to its own divisions) is reflected in the program by the document “Production Report for a Shift” (menu or tab “Production”). The manufactured products are accounted for at the planned cost, the document generates the posting Dt 43 Kt 20 (or, if the use of account 40 is specified, the posting Dt 43 Kt 40). It is necessary to correctly indicate the product group for the released product.

Document “Production report for the shift” and the result of its implementation (account 40 is not used):

To correctly calculate the cost in the program, it is necessary to observe the principle of matching income and expenses in the context of product groups (types of activity). That is, if there are costs for a product group, they must correspond to the output and income for this product group.

Sales of finished products are reflected in the document “Sales of goods and services”, with a revenue entry being generated: Dt 62 Kt 90.01, and a posting for writing off the cost of goods sold: Dt 90.02 Kt 43. Analytics of accounts 90.01 and 90.02 - item groups (types of activity).

Result of document implementation for product sales:

Closing the period and calculating the actual cost

Closing cost accounts and calculating the actual cost of manufactured products (semi-finished products) is carried out at the end of the month through routine operations. Previously, routine operations must be carried out to calculate depreciation of fixed assets and intangible assets, repay the cost of workwear, write off deferred expenses, calculate wages and payroll taxes.

You can use the routine processing “Month Closing” ( menu: "Operations"). In this case, the program itself will “determine” which routine operations are necessary and carry out them in the correct sequence. Execution occurs by clicking the “Perform monthly closing” button.

When carrying out the routine operation “Closing accounts 20, 23, 25, 26”, several stages are performed: distribution of indirect costs (according to the established “Distribution Methods”), calculation of direct costs for each product and for each division, cost adjustment.

Let us give an example of the operation “Closing accounts 20, 23, 25, 26” (the organization uses the “direct costing” method). There are entries for closing account 26 (not all are visible in the figure), adjusting product output, and adjusting the cost of goods sold. (Adjustment amounts can also be negative if the actual cost is less than planned).

After closing cost accounts, you can generate calculation certificates (available from the “Month Closing” processing or through menu: “Reports - Help and calculations»).

Help-calculation “Calculation”:

Help calculation “Product cost”:

Unfinished production

If production expenses were incurred during the period, but there was no output (semi-finished products, production services), or it was incomplete, then account 20 is not closed, the value of work in progress (WIP) remains on it and is transferred to the next month. Accounting for work in progress can be configured in the form of the organization’s accounting policy, on the “WIP” tab. The default method is usually “In the absence of release, consider direct expenses as WIP expenses”:

If, in the accounting policy, the WIP accounting method “Using the WIP Inventory” document is selected, then if there is work in progress, it will be necessary to enter the “WIP Inventory” document before closing the month. Here, the amounts of work in progress for each item group are manually indicated.

Sales of products- one of the main economic operations of a manufacturing enterprise.

The correct reflection of this operation is of great importance for the formation of product costs, and therefore it is important to follow the basic principles.

Firstly, the program must maintain the correct chronological sequence of document entry - i.e. Products must be received at the warehouse before they are sold.

Secondly, products must be written off from the warehouse to which they were received (or moved).

To reflect product sales in the program 1C Accounting 8 The document “Sales of goods and services” is used.

You can find a list of documents “Sales of goods and services” in the “Purchases and Sales” section, subsection “Sales”, link “Sales of goods and services”.

A new document form will open.

We indicate the type of transaction “Purchase, commission”.

The “Organization” detail will be filled in automatically if the main organization is specified in the user settings or only one organization is kept in the system.

In the “Warehouse” attribute, select the warehouse from which we sell products.

We select a counterparty-buyer, or enter it into the “Counterparties” directory if we are selling products to this buyer for the first time.

We enter an agreement with the counterparty. It is important to correctly indicate the type of contract - “with the buyer”. If we want the same price type to be always indicated in the sales documents for this buyer, we select this price type in the contract (for this, the required price type must be entered into the “Item Price Types” directory).

The detail “Advance offset” can be set in the “do not offset” provisions (i.e., advance offset entries are not generated even if there is an advance payment from the buyer), “automatically” (i.e., the program analyzes the presence of an advance payment for a given buyer and agreement) and “according to document” (in this case, you must indicate the advance document). The default is set to “automatic”, I recommend leaving it in this position.

We fill out the tabular part of the document from the “Nomenclature” directory using the “ button. We indicate the quantity of products.

If pre-filled, then when you select an item in the line, the accounting account, VAT account, and income and expense accounts for the sale of these products will be automatically filled in.

If product prices are not filled in for the previously specified price type, then you will have to enter the product sales price manually.

Depending on the previously made settings, the VAT amount will be automatically calculated.

Using the “Write an invoice” button, you can generate an “Invoice issued” document based on this document.

After entering all the details, we submit the document. Let's look at the transactions generated by the document:

Posting debit 90.02, credit 43 reflects the write-off of products at planned cost.

The second entry reflects the sale of products at sales price, including VAT.

The third entry allocates the amount of VAT.

Clicking the “Print” button opens a list of printable forms that can be generated from this document.

For this operation, the forms “Consignment note”, “Invoice”, “Consignment note (TORG-12)”, “Consignment note 1-T” and “Transport bill of lading” are suitable for us.

To learn how to correctly set up the signatures of responsible persons so that they are displayed automatically in printed document forms, read