Cost accounts (20, 23, 25, 26) are closed in 1C automatically when performing the routine operation "".
However, this process often ends with errors. The main reason is incorrectly entered initial data. Let's see which data errors most often lead to errors in 1C 8.3 when closing accounts 20, 23, 25, 26.
First of all, let's understand what direct and indirect costs are. Why is it that cost account data is often not closed in 1C?
Figure 1 schematically shows direct costs, i.e. those that can be attributed to specific products. These costs are written off to 20 (main production) and 23 (auxiliary) accounts.
By “cost” we can understand the wages of production workers, the cost of consumables, depreciation of equipment, and other types of costs. The main thing that unites such costs is that the products to which they relate are known in advance.
Different colors indicate products and costs with the same analytics. In 1C - this (and, possibly, divisions, if their use is configured). In order for the cost to “go” to the desired product, it must have the same analytics.
Within a product group, costs are distributed in proportion to the planned cost.
“Cost 10” (Fig. 1) will “hang” in the department, since its analytics do not coincide with any products. This is the main reason for errors when closing 20 accounts.
In this case, in the program after the month is closed, the cost calculation will look like this (Fig. 2):
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As you can see, a line with zero cost appeared in the report, although there are both direct (“nuts”) and indirect costs (“labor”). There is no issue for this nomenclature group. To correct the error in closing account 20 in 1C Accounting, you need to check the costs for the “Footwear” item group.
For analysis, you can use the standard “Subconto Analysis” report (Fig. 3). Most likely, for the cost “Nuts” the “Main nomenclature group” should be selected, according to which “Nut butter” was produced.
Indirect costs on accounts 25 and 26
Let's look at indirect costs (Fig. 4). They apply to several types of products at once, so they require distribution. Such costs are taken into account in accounts 25 and 26. These may include storekeepers, dispatchers, accountants, the same (if the equipment is used to produce different types of products), etc.
Indirect costs are distributed among cost items in proportion to the distribution base. In Fig. 4, each cost item has its own color, and each product has a corresponding base (of the same color).
Necessary conditions for distribution:
- for each item a distribution method must be assigned;
- the corresponding base must be “attached” to the product.
For example, the item “Basic materials” is distributed in proportion to the planned cost. This means that this value must be indicated in the program for each product. In 1C, the planned cost is recorded in the document “Setting item prices”.
In Fig. 4, “purple” costs will not be distributed, since the base for them has not been determined. For example, the distribution method “Wages” was set for them, but in the current period there were no direct costs for the corresponding item.
Closing a month includes several routine operations, such as: calculations of depreciation, cost calculations, etc. These operations are reflected in a strict sequence, violation of which leads to errors, as a result of which the operation to close the month cannot be completed.
The Month End Assistant allows you to perform the following operations, such as:
establish the correct sequence of operations when closing the month;
partial closure of the month;
canceling the month end;
partial cancellation of the month closing operation;
refuse to close the month in the current period;
generate reports explaining calculations and reflecting the results of performing routine operations;
viewing the results of performing a routine operation;
draw up a detailed report on the completion of all operations related to the closing of the month.
When closing expense accounts 20, 23, 25, 26, the correct reflection of business transactions is checked. As a result of this check, incorrect turnovers and balances in production cost accounts and incorrect data in registers may be detected. In this situation, the closing of cost accounts cannot be carried out, hence error messages appear. Below are the most common errors that occur when trying to perform the “end month” operation.
No or not reflected production of products, provision of services or balances of work in progress
When closing cost accounts 20, 23, 25, 26, the message is displayed: “Product output, provision of services or WIP balances are not reflected.” It is necessary to check how the basis for the distribution of direct expenses was set in the accounting policy (menu Enterprise → Accounting policy → Accounting policy of organizations, Production tab). The distribution base for direct costs can be: Based on the planned cost of production, Based on revenue.
If the distribution of direct costs is carried out according to the planned cost of production, then it is necessary to check whether the planned cost is equal to zero.
To do this, you need to generate a report Analysis of account 20(23) with detailing by subdivisions and Nomenclature groups, as well as check the compliance of the amounts of current expenses (debit turnover) and the amounts of the planned cost of production (credit turnover).
In this case, the debit and credit turnovers must be non-zero. If there is no turnover on the loan (zero), it follows that there was no production, then you need to reflect the balances of work in progress using the document “Inventory of work in progress.”
When direct expenses are distributed according to revenue, you need to check whether revenue for a given period is equal to zero. To do this, you need to generate a report “Analysis of subconto” with the subconto type Nomenclature groups, and also check the presence of turnover on accounts 90 and 20.23.
If no services were provided during the reporting period, then it is necessary to reflect the remaining WIP using the document “WIP Inventory”.
The order of divisions is not established
If the operations of closing cost accounts are determined manually (Accounting policy, tab Release of products, services), then this sequence must be specified. To do this, you need to create a document “Setting the order of departments for closing cost accounts.” If such a document has already been created, it may contain irrelevant data. In order to correct this error, you need to create a new document with the current date, automatically filling out the document using the “fill” button
Cost analytics is not filled out or filled in incorrectly
To correctly close cost accounts, it is very important to correctly indicate all objects of analytical cost accounting when reflecting expenses and output. To check, you need to generate a report: Turnover balance sheet for account 20, 23, 25, 26 with details for all types of subaccounts.
In the debit turnover of accounts 20, 23, the following details are required to be filled in: Division, Nomenclature group, Cost item. For turnover on the credit of accounts 20, 23 - Division, Nomenclature group. For turnovers on the debit of accounts 25, 26 - Division, Cost Item.
20 the account is not closed when the Subconto column in the reflection of the sale of services in the document Sales of goods and services on the Services tab is not filled in. To check whether the Subconto column is filled, you need to look at the records of the accumulation register Sales of services and check whether the Nomenclature group column is filled.
When closing expense accounts 20, 23, 25, 26, the following message may be displayed: “The item group for the issue is incorrectly specified.” The same item group cannot be used in the documents “Sales of goods and services” on the Services tab in the Subconto column and in the documents “Act on the provision of production services” and “Production report for the shift”
In order to check the correctness of the specified nomenclature groups for product output, it is necessary to compare the entries in the accumulation register “Product output at planned prices (accounting)” in the Nomenclature group column, as well as in the accumulation register “Sales of services in the Nomenclature group column”.
The counter issue accounting register is not filled in
If your organization has a counter issue, then in order to correctly close costly accounts, you must enter entries in the “Counter Issue” information register.
Counter output is usually present if products produced in the current period are written off as production expenses. This can be checked using the Account Analysis report for accounts 20, 23, 25, 26. If the Debit report contains account 43, then there may be a counter issue.
Perform the “closing the month” operation by clicking the “perform month closing” button
Both beginners and experienced users of accounting programs face the problem of closing account 20. In this publication, 1C methodologists examine the main causes of this problem and give recommendations for eliminating it. As a rule, this occurs due to incorrect or incomplete reflection of financial and economic transactions in the program. The material was prepared using the program "1C: Accounting 8" (rev. 2.0).
Operations → Closing the month):
- cancel month closure;
In economic programs of the 1C:Enterprise 8 system, account 20 “Main production” is closed (menu Operations → Closing the month
Closing the month
Month-end operations include calculations of depreciation, cost calculation, etc. These operations are reflected in accounting in a certain sequence that cannot be changed.
For some routine operations, a large number of transactions are generated. In addition, operations are simultaneously performed for tax accounting for income tax.
The month end assistant provides the option (menu Operations → Closing the month):
- perform all necessary month-end closing operations in the correct sequence;
- partially close the month;
- cancel month closure;
- partially cancel month-end closing;
- refuse to perform the operation in the current month (skip);
- generate reports explaining calculations and reflecting the results of performing routine operations;
- view the results of performing a routine operation;
- draw up a report on the implementation of routine operations.
Closing accounts 20, 23, 25, 26(menu Operations → Closing the month). When performing the operation Closing accounts 20, 23, 25, 26, the correctness of the reflection of business transactions in the program is automatically checked. As a result, for example, incorrect turnovers and balances in production cost accounts and incorrect data in registers may be detected. In such a situation, the routine operation of closing production cost accounts cannot be carried out correctly, so the program displays an error message. Below we provide a description of the most common accounting errors and the reasons for their occurrence.
Production output, provision of services or WIP balances are not reflected
When performing a routine operation Closing accounts 20, 23, 25, 26 "The production of products, provision of services or WIP balances are not reflected". In this case, you should first of all check how the basis for the distribution of direct expenses is set in the accounting policy (menu Enterprise → Accounting policy → Accounting policy of organizations, bookmark Production). Possible options in this case: At planned production cost, By revenue. Next you should proceed depending on the selected option.
If the distribution of direct costs is carried out according to the planned cost of production, then you should check whether it is equal to zero.
To do this, it is recommended to generate a report Account analysis 20(23) with detailing by subconto Divisions And Nomenclature groups(Fig. 1) and check the compliance of the amounts of current expenses (debit turnover) and the amounts of the planned production cost (credit turnover).
Rice. 1
In this case, there must be non-zero turnover in both debit and credit. If the loan turnover is zero, because there really was no issue, it is necessary to reflect the balances of the work in progress using a document WIP Inventory.
If the distribution of direct expenses is based on revenue, then you should check whether it is equal to zero. To do this, it is recommended to generate a report Subconto analysis by type of subconto Nomenclature groups(Fig. 2). And check for the presence of revolutions in account 90 and in account 20, 23 at the same time.
Rice. 2
If the services were not actually provided, then it is also necessary to reflect the remaining work in progress using a document WIP Inventory.
The order of divisions is not established
If the closing sequence of cost accounts is determined manually ( Accounting policy, bookmark Release of products and services), then it must be specified. To do this, the user needs to create, fill out and post a document .
Moreover, if the document Setting the department order for closing cost accounts created earlier, then for one reason or another it may contain irrelevant data: not all divisions or divisions belonging to another organization. To resolve this error, it is recommended to create a document with the date of the current period. The tabular part of the document is filled in automatically using the button Fill.
Cost analytics not completed
To correctly close twentieth accounts, it is important to indicate all objects of analytical cost accounting when reflecting expenses and output. To check, you should generate a report Balance sheet for account 20, 23, 25, 26 in detail for all types of subconto.
In relation to turnover on the debit of accounts 20, 23, the following must be indicated: Division, Nomenclature group, Cost item. For turnover on the credit of accounts 20, 23 the following must be indicated: Division, Nomenclature group. For turnovers on the debit of accounts 25, 26 the following must be indicated: Division, Cost Item.
Errors associated with reflecting the provision of services
Account 20 cannot be closed if, when reflecting the sale of services using a document Sales of goods and services on the bookmark Services column not filled in Subconto. To check this indicator, it is recommended to open the accumulation register entries Sales of services and make sure that the column Nomenclature group filled.
Also in the program "1C: Accounting 8" when performing a routine operation Closing accounts 20, 23, 25, 26 the following message may be displayed: "Invalid item group specified for issue". One nomenclature group cannot be used in documents Sales of goods and services on the bookmark Services in the Subconto column and in documents Act on the provision of production services And Shift production report.
To check the correctness of specifying item groups for release, it is recommended to compare the entries in the accumulation register in a collumn Nomenclature group, as well as entries in the accumulation register Sales of services in a collumn Nomenclature group.
The counter issue accounting register is not filled in
If there is a counter issue, then to properly close the twentieth accounts it is necessary to make entries in the information register Counter release.
Typically, a counter release occurs if products produced in the same period are written off as production expenses.
This can be seen, for example, by generating a report Account analysis 20, 23, 25, 26(see Fig. 3).
Rice. 3
If there is account 43 in the list of accounts in the Debit column, then there may be a counter issue.
The distribution base for indirect costs has not been set
Problems with closing production cost accounts may arise due to the lack of an allocation base for indirect costs.
In this case, the balance will be incorrectly listed on account 25 or account 26. The distribution base for indirect costs is set in the information register (menu Enterprise → Accounting policies → Methods for distributing indirect expenses of organizations).
In this register, the rules must be set so that:
- all turnovers in the debit of accounts 25 and 26 were covered;
- all distribution bases were not equal to zero.
Planned production cost, you need to view the accumulation register entries Product output at planned prices (accounting) for the current period.
In a collumn Planned cost
To monitor the formation of the distribution base Issue volume The user is advised to view the entries in the same accumulation register.
In a collumn Quantity non-zero indicators must be present.
To see how the distribution base is formed Material costs Analysis of subcontos by subcontos with a view Expenditures with selection by details Type of costs NU with meaning Material costs.
The report should show non-zero turnover on the debit of the analyzed account.
To control the distribution base Salary it is recommended to generate a report Analysis of account 20 And Analysis of account 23 along the subconto with a view Cost items with selection by details Type of costs NU with meaning Salary
The accounting operations performed by the organization are quite diverse, and it may be necessary to monitor other indicators.
To see how the distribution base is formed Selected direct cost items, it is recommended to generate a report Analysis of account 20 And Analysis of account 23 along the subconto with a view Expenditures with selection according to the list of cost items indicated in the information register Methods for allocating indirect costs in a collumn List of cost items. The report should show non-zero debit turnover.
Behind the distribution base Revenue can be traced using the accumulation register entries Sales of services for the current period. In a collumn Sum non-zero indicators must be present.
Errors when reflecting the release of finished products
Most often, errors associated with closing account 20 are due to incorrect recording of manual transactions.
When performing a routine operation Closing accounts 20, 23, 25, 26 the following message may be displayed: "The release of products or services is incorrectly reflected". To correctly close production cost accounts, it is necessary that information about the release of products and services is reflected in the following accumulation registers:
- Product output at planned prices (accounting),
- Product output at planned prices (tax accounting),
- Sales of services.
To do this, product release must be reflected in the following documents:
- Production report for the shift,
- Act on the provision of production services,
- Sales of goods and services.
If other means are used to reflect the release (manual operation, non-standard documents), then care must be taken to create entries in the above-mentioned registers.
In addition, errors may be due to the fact that the release of finished products is reflected in the credit for accounting for indirect costs.
The output of finished products is accounted for as a credit to direct cost accounts. For main production this is account 20.01, for auxiliary production this is account 23. Other accounts cannot be used to reflect the output of finished products and services.
Errors when reflecting transactions subject to UTII
When performing a routine operation Closing accounts 20, 23, 25, 26 the following message may be displayed: “The application of a special taxation procedure for certain types of activities is not indicated”. If the checkbox is not checked in the accounting policy and recognition of production costs is reflected: according to UTII - ; for all types of activities - For different types of activities, when closing the twentieth accounts, problems will arise.
In the accounting policy, you must check the box A special taxation procedure is applied for certain types of activities.
Also when performing a routine operation Closing accounts 20, 23, 25, 26 the following message may be displayed: "The item group for income and expenses is incorrectly specified".
If a nomenclature group is used to reflect revenue from services rendered related to activities subject to UTII (account 90.01.2), then this nomenclature group cannot be used to reflect revenue from activities with the main tax system and to reflect direct expenses for activities with a special taxation procedure.
To check expenses, you should generate a report Subconto analysis along the subconto with a view Nomenclature groups and subconto Expenditures with selection by details Expenditures with title For certain types of activities with a special taxation procedure and further check that the list of nomenclature groups does not include those used to reflect revenue by types of activities subject to income tax.
Errors when recording costs on direct expense accounts
There are two groups of errors here. First, problems with account 20 may arise if the allocated expenses are recorded in direct expense accounts. Expenses related to all types of activities are reflected under cost items with the type For different types of activities in the accounts of indirect expenses. We are talking about general business expenses (accounts 26) and general production expenses (25). Secondly, errors may be due to the fact that standardized expenses are recorded in direct expense accounts.
Standardized expenses are reflected by cost items as follows:
- voluntary personal insurance, which provides for payment of medical expenses by insurers;
- voluntary personal insurance in case of death or disability;
- voluntary insurance under long-term life insurance contracts, pension insurance and (or) non-state pension provision for employees;
- entertainment expenses;
- advertising expenses (standardized).
The calculation of the amount of recognition of these expenses for tax accounting is carried out in accordance with the norms established by law on an accrual basis from the beginning of the year only for indirect expenses of tax accounting.
As part of the instructions on how to close account 20, as well as other cost accounts - 23, 25, 26 in 1C: Accounting 8.3, it should immediately be noted that when checking this operation at the end of the month, the balances on accounts 25 and 26 * at the end there should not be a month; on 20 and 23, on the contrary, there may be a balance for the amount of work in progress, work or services.
*In tax accounting, until December 31, account 26 can be closed with a balance for standardized expenses (for example, advertising expenses).
From the point of view of the cost of goods produced, all expenses are classified as direct or indirect*. The first of them can, without a doubt, be included in the production process of specific types of goods, that is, they can be consumables, salaries of key production personnel, etc. The accounts of such expenses can be viewed in the “Nomenclature group” section, but indirect ones cannot be, because they cannot be attributed to the initial cost of a certain type of product. They are usually attributed, for example, to administrative expenses, payment for the work of the administrative and managerial level, etc.
*This distinction is typical primarily for the accounting of industrial companies.
Closing cost accounts at the end of the month
Closing the 25th account, as well as 20, 23 and 26, is carried out through the corresponding regulated operation, which is located in the section “Operations/Period Closing/Month Closing” or “Operations/Period Closing/Routine Operations”.
Displaying both types of expenses in accounting
The table “Settings for reflecting and writing off expenses in accounting” (below) contains settings for both types of expenses in accounting, which are located in the “Main/Accounting policies” section.
Commercial structures whose business is based on services to manufacturers check the box next to “Performance of work/provision of services...”, to configure “Costs are written off” according to one of the options:
- "Excluding revenue": from Kt 20 to Dt 90.02, i.e. even if there is no turnover on account 90.01.
- “Including all revenue”: from Kt 20 to Dt account 90.02 in the context of the item groupings for which it was.
- “Including revenue from production services only”: can be written off after registration of the issue through an act of services performed.
Manufacturers themselves must mark for execution "Output".
After these steps, a set of switches will become available “General business expenses are included”:
Thus, indirect expenses from Kt 26 will be written off to Dt of direct accounts - 20 or 23 (in the second case, at the end of the month, additional expenses will be automatically written off to Dt 20, and then from Kt 20 to 40 or 43).
If account 25 is used to display indirect expenses in a manufacturing company, then you need to establish a rule for posting them on direct accounts using the link to the posting methods discussed above. According to the accounting methodology, from 25 they are posted to Dt 20 or 23. Similarly, in the case of distribution to 23, at the end of the month the costs will automatically be written off to Dt 20, and then closed at 40 or 43.
That is, when closing the month, indirect expenses are first written off from Kt 26 to Dt 90.08 (in case of write-off using the direct costing method) or from Kt 26 to Dt 20 or 23 (according to the posting rules, if any have been established). Costs from 25 will be written off in Dt 20 or 23 according to the redistribution rules. Direct items are written off by item groups to cost.
Expenses in tax accounting
The list of direct expenses attributed to production is in the section “Main/Accounting policies/Setting up taxes and reports/Income tax/List of direct expenses.”
Expenses not listed among direct expenses will be considered indirect in tax accounting and will be written off on 90.08, and direct expenses will be written off on 40.
Both beginners and experienced users have concerns about closing 20, 23, 25, 26 accounts. Using the example of the program “1C: Enterprise Accounting 8”, ed. 3.0, let’s look at what settings need to be made so that cost accounts are closed correctly every month.Setting up accounting policies
An accounting organization is created in the program annually, and reference books are filled out along with it: methods for determining indirect costs and a list of direct costs.
The screenshot shows that there are two checkboxes:
« Output" - should be owned by those organizations engaged in production.
« » – should be used by organizations that specialize in providing production services.
If none of these settings are selected, then it is understood that the program keeps accounting records of the direction - “bought - sold” - nothing will be produced and no services will be provided, therefore, account 20 will not be used at all in the activities of such an organization .
Accounts 20, 23, 25, 26 collect production costs: 20 and 23 accounts reflect the organization's expenses that can be attributed to a specific type of product - direct costs, and 25 and 26 accounts - expenses that relate to the production of several types at once products, that is, indirect costs. In the chart of accounts “1C: Accounting 8”, direct expense accounts have the subaccount “ Nomenclature group", therefore, such expenses can be directly written off to the cost of production for a specific product group. Indirect expenses do not have a subconto " Nomenclature group“Consequently, they cannot be included directly in the cost of a specific type of product.
When setting the flag " Carrying out work and providing services to customers"A field becomes available in which you must select a condition for closing the account on January 20 at the end of the month, note that this condition applies only to services:
Without taking into account revenue - all expenses that have accumulated on account 20.01 will be written off as a routine operation when closing the month on Dt 90.02.1 " Cost of sales for activities with the main tax system", regardless of whether there was revenue or not.
Taking into account all revenue, this condition is the complete opposite of the previous one, that is, if at the end of the month the organization has revenue for a specific product group, then account 20.01 will be closed, if there was no revenue, it will not be closed. Also, if at the end of the month it is necessary to reflect work in progress for a closed item group, then it is necessary to post the document “ WIP Inventory", in which indicate a specific product group that should not be closed to the cost account 90.02.1.
Taking into account revenue only from production services - this option for writing off costs in account 20.01 is aimed at organizations that provide services of a production nature; transactions of this kind are reflected in the document “ Provision of services" With this option, only the amount of revenue that was posted using the above document will be taken into account. If the document " Sales of goods and services", then this revenue will be ignored for writing off costs.
Also here you should select the setting for closing indirect expenses reflected on account 26. If you select the option “ IN cost of sales (direct costing)", then indirect costs at the end of the month will be written off on Dt 90.08. If you select the option “In the cost of products, works, services,” then indirect costs will be written off at the close of the month to the direct costs account 01/20, and then account 20 will be closed to account 43 “ Finished products».
After checking the “ Output" register becomes available for customization " Methods for determining indirect costs" This register is filled out annually when creating the organization’s accounting policy; entries are made about which cost items are classified as indirect costs and what their distribution base is. It is necessary to pay attention to the fact that if the organization uses the direct costing method, then entries should be made here only for account 25. When creating entries in this register, you must indicate the date from which the entry is valid (each subsequent entry with a new date cancels the previous one ), organization, cost account, cost item, and allocation base for the specified item.
There are several options for choosing an allocation base for indirect costs:
Volume of output - account 25 is closed to account 20, if the database contains the document “Production Report for a Shift”, with this method we will see the number of products produced.
Planned cost - account 25 is closed to account 20 if there is a document “Production Report for a Shift”, but with this method, unlike the volume of output, we will see only the amount of products produced.
Wages - account 25 will be closed to account 20 in proportion to wages for cost items in NU - wages.
Material costs - account 25 will be closed to account 20 in proportion to material costs according to cost items in NU - material costs.
Revenue – in order for an account to be closed, there must be revenue, that is, the database contains sales documents or an act of provision of services.
Direct costs - the base is the turnover of account 20, without selection by cost items.
Individual cost items - the base is the turnover on account 20, with selection according to the specified list of cost items in the “list of cost items” field.
Not distributed - when you select this base, nothing will be closed; you will need to close it manually. This distribution base is used in rare cases when standard closure using the above distribution bases is not suitable.
List of direct expenses
To correctly fill out the report and calculate it is necessary to annually configure the list of direct expenses (menu “ Main» – « Taxes and reports» – « Income tax» – « List of direct expenses"). As you keep records throughout the year, you can add new items to this list that relate to direct expenses for correct record keeping.
In this directory, entries are configured for the correct closure of accounts 20 and 23. Similar to the directory of indirect expenses, records are created using the button " Create" The period of validity, organization, type of tax accounting expenses, debit account are indicated; for greater detail, you can also indicate an accounting cost item (one type of expense in a tax accounting system may include several accounting items, you can check this by referring to the reference book “ Expenditures" (menu " Directories" - "Revenues and expenses" - "Cost items»).
Expense items that are not listed in this list are automatically recognized by the program as indirect costs even when the month is closed with a regulatory operation " Closing accounts: 20, 23, 25, 26» are written off in tax accounting to account 90.08.
Recommendations for correcting errors that occur when closing a month
A very common situation is that the closing of the month was successful, the program did not produce any errors, but when generating the balance sheet, the user notices that on January 20 the account was closed to the account on August 90 or was not closed at all. You need to do the following:
look at the entries in the routine operation “Closing accounts: 20, 23, 25, 26” to which account the account 20/23 was closed. If it closed on August 90, then you need to check the list of direct expenses; perhaps there are not enough entries here;
according to the report “Analysis of subconto: item group, analyze for which item group and cost item the full/partial closure of account 20/23 to account 90.02 did not occur. If the direct expense accounts are not closed at the cost of production, this may mean that there is work in progress in the program, there are not enough entries in the list of direct expenses, or there is no revenue for this item group.
After checking the documents and making changes to them, you must close the month again.
It also happens that the program produces errors indicating where the problem is and what needs to be done to correct these errors. Everything is simple here, you should read all the information that the program provided, correct errors following the recommendations, and close the month again.
In conclusion, let us once again draw attention to the fact that the organization’s accounting policy is created annually, and along with it, methods for distributing indirect costs and a list of direct costs are created. The list of direct expenses is precisely due to the presence of entries in it, the program “1C: Accounting 8”, ed. 3.0, determines what to write off as indirect expenses when closing the month, and what to direct expenses.
cost accounting policy 1C
