How to close a 26 account
In accounting, all general business expenses are collected on account 26 "General business expenses". These include the cost of maintaining the office, postage and transportation costs, salaries of personnel not engaged in the main production process. At the end of the month, the account must be closed. The balance (balance) on account 26 will not be allowed, and the FSS authorities are closely monitoring this. There are 2 ways to close an account. Consider this question in more detail.
How to close the 26 account at the end of the month?
How to close the 26 account must be prescribed in the accounting policies of the organization. When in doubt, this is the first document to turn to. Many points of accounting are disclosed there.
If the organization is engaged in the production of products, works or services, then at the end of the month 26 the account is closed through the debit account. 90 "Sales" in two ways:
- Through accounts 20 "Primary production", 23 "Auxiliary production", 29 "Service production and the economy", i.e. Дт (Debit) 20, 23, 29 Кт (Credit) 26. At the same time, the amount of expenses is divided between the accounts in proportion to the costs of labor of workers employed in these industries.
- If the organization keeps records at reduced cost, then general expenses are written off to the debit account. 90/2 "Cost of sales", i.e. Dt 90/2 Ct 26.
In other cases, the closure of the account 26 is carried out immediately on the debit account. 90, i.e. Dt 90 Cr 26.
Sometimes a situation arises when the amount of expenses exceeds the size of the sale, thus forming a loss. In this case, the FSS authorities recommend to write off expenses on the acc. 97 "Future costs", i.e. Dt 97 Kt 26. Subsequently, this amount will be debited from account 97.
How to close a 26 account in 1C?
The situation is slightly different with the 1C program. All expenses on the 26th account should be written off with the document “Calculation of the issue cost price” with the obligatory indication “Write-off of general expenses”. If this does not happen and when conducting a settlement and balance sheet errors are not issued, then:
- no revenue;
- Incorrectly specified nomenclature.
To understand the reason, you need to open a reverse balance sheet (SAL) for this account. If there is a balance on a specific article, then pay attention to the subaccounts. If subaccounts for accounts. 26 and 90 are different, the program simply does not know how to conduct them, since they do not match in the nomenclature groups.If there is a problem in the absence of revenue, then it is necessary to transfer expenses from 26 accounts to 97. Perhaps earlier, an entry was made about expenses written off from 26 accounts manually. Subsequently, this account may not be closed.
With the direct costing accounting system, you can close the 26 account using 97 as follows:
- It is necessary to create a document "Sales of goods and services" for 1 kopeck, and after closing the month mark it.
- The amount of expenses is manually transferred to the 97 account, and the account 26 is closed.
- In the directory "Expenses of future periods" to create a new element indicating the month when it is expected to be implemented. The amount will be written off automatically.
- If there was no implementation, the balance is again transferred to the 97 account.
Sometimes an error may be indicated by the absence of a tick in the settings, if the accounting system for direct-costing is not specified. If the reason has not been identified, then there may be a failure in the 1C program itself. These cases are quite rare and require contacting the technical support of the developers of the 1C program.
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