In step-by-step instructions we will look at how accounting is carried out in 1C Accounting 8.3 finished products and the costs for it.
Before you start accounting for finished products, you need to make some preliminary settings. First of all, let's expand the functionality of the program. This can be done by clicking on the hyperlink of the same name in the “Main” section.
In the window that opens, on the “Production” tab, you need to check the box, as shown in the figure below. Otherwise, the production and release processes will not be taken into account in the program.
You most likely noticed that in our picture the “Production” flag is checked, but is not editable. This happened because the program already has documents within this functionality. To view a list of them, follow the “Production” hyperlink below.
The program generated a report for us with a list of all documents in the program that relate to production processes and product output. It is their existence that will not allow this functionality to be disabled.
The next important setting is to take into account deviations from the planned cost. When the flag is set, these deviations will be reflected in the 40th count. At the end of the month, an adjustment will be made by a special assistant to close it, and the products released will be assigned to account 43.
If you do not use such an add-on, the product release will be immediately attributed to account 43. Next, we will look at accounting reflection for both program setup options.
SOE accounting operations
Taking into account deviations from the planned cost
To reflect in the program the release of the GP produced by our organization, use the document “”. You can find it in the “Production” section.
First, we indicate all the document header data. In our example, the organization Confetprom LLC produced a certain product that was placed in the main warehouse. By default the accounting account will be 20.01.
On the “Products” tab, a list of state enterprises for which you want to reflect the release is indicated. In this example, we produced one thousand kilograms of Assorted sweets and five hundred kilograms of Cherry in Cognac. The document indicates planned prices, accounting account 43, product group and specification. The program fills in some of this data on its own.
If the finished product has a specification, then the “Materials” tab can also be filled in automatically, which greatly simplifies the work.
Please note that our candies are set to the “Products” nomenclature type, since they are a state-of-the-art product we produce.
In the situation we are considering, deviations from the planned cost are not taken into account. This is reflected in accounting policy the absence of a flag of the same name.
In this case, when conducting a production report for a shift, the “Assorted” and “Cherry in Cognac” candies will immediately be reflected on account 43, as shown in the image below. With this setting of accounting policy 40, the account for production output will not be used.
The sale of GP is reflected in the document “Sales (acts, invoices)”.
Closing the month
Let's move on to the end of October 2017, since that is when the release of our sweets was reflected.
In the routine operation to close accounts 20, 23, 25, 26, an adjustment was made to the output of products, namely our produced candies. As you can see in the image below, the adjustment was reflected immediately in account 43.
You can immediately generate from processing the month end. In our example, only the “Assorted” and “Cherry in Cognac” candies were included.
From this assistant you can generate other useful certificates and calculations.
Without taking into account deviations from the planned cost
Now let’s go back to the accounting policy of Confetprom LLC and set the flag in the item “Deviations from the planned cost are taken into account.” Now, when releasing a GP, score 40 will be used.
Let's check this by rerunning the previously created shift production report. In the formed movements, we see that the candies “Assorted” and “Cherry in Cognac” passed instead of Kt 20.01 to Kt 40.
At the end of the month, when closing accounts 20, 23, 25, 26, the generated movements when using the setting for the need to take into account deviations from the planned cost will differ from the previous example. Adjusting output will first create movements from 20.01 to 40 counts and only after that from 40 to 43 counts.
Manufacturing plants who have chosen for their main activity the direct production of finished products or semi-finished products, are faced with the task of reflecting and registering such economic processes in regulated accounting. In this article we propose step by step instructions accounting for production and release of finished products 1C 8.3 using the configuration “1C: Enterprise Accounting, edition 3.0”.
Step 1: Check production functionality
To begin with, let’s make sure that our configuration allows us to keep track of the release of finished products in 1C 8.3.
In “Administration” in the settings, click on the “Functionality” link.
We are interested functionality production accounting systems, which can be found on the corresponding tab.
We see that in this part the functions are used and cannot be turned off. At this point we consider the first step completed.
Step 2: set up accounting policy
The setting is also implemented in the main menu of the system from the “Main” section, subsection “Settings”, hyperlink “Accounting Policy”.
The accounting policy is configured for a specific organization, then we pay attention to the types of activities for account 20 and set the flag for accounting for the release of goods.
Note! At the bottom of the figure there are three additional options that also affect our accounting method:
- Accounting for deviations - turning on this flag means using account 40 “Output of products (works, services)” in accounting;
- In terms of semi-finished products, turning on this flag means taking into account multi-process production and requires setting the sequence of processing stages;
- Services to own departments – turning on this flag means accounting for counter output, and requires setting up the “Counter Issue” register to prevent looping in the calculation of the cost of goods.
We are considering an option without using count 40, counter issues and semi-finished products.
This step is complete, we have completed the necessary policy settings.
Step 3: register issues at planned cost
In the main menu of the system, the “Production” section is responsible for recording production processes, and a separate subsection is directly devoted to production.
- Request invoice – allows you to register the transfer of materials to production or any other write-off of them as costs. The release can be registered without it, but this depends on the setup of the production business process;
- Production report for a shift - registers production according to planned production and at the same time write off materials for production.
Let's analyze in detail the work with the production report for the shift.
Let's create new document and fill it out taking into account the production of one type of goods according to a simple production specification.
In the header, in addition to the name of the company and the warehouse where the material is taken from and where the released goods are placed, you will need to indicate the cost account and the production cost division.
To fill out the tabular part, the system must include indicators in the nomenclature directory, which will contain information about the varieties of manufactured goods.
The item card must have the form “Products”. For separate accounting On the main production cost account, it is necessary to fill in the item group. To automatically write off materials for manufactured products, you need to fill out a specification, which can be created directly from this card.
Our next action is to enter in the “Products” plate, the quantity of production, put down the planned price, specification. The lines “Account” and “Item group” will be filled in automatically according to the item card data.
To write off materials and add them to the s/s composition, fill out the “Materials” tab. If there is a specification, filling will occur automatically by clicking the “Fill” button.
This accounting step should be completed by completing the created form. The transactions generated by this reflect the accounting of production and release of finished products in 1C 8.3.
Analyzing the postings, we see that the credit of account 20 reflects the planned cost, and the debit of account 20 collects actual costs. To make a correct calculation, you need to understand the actual cost of finished goods.
Step 4: calculate the actual cost of production
Before calculating the actual cost, the system must reflect all necessary costs in the main production account. In addition to raw materials, this may include workers’ salaries, equipment depreciation, and other expenses. This calculation is triggered through Monthly Closing.
The current calculation is possible if the calculations of previous periods have been completed.
If the period is closed without errors, then all operations are reflected in green. To check the cost calculation, let's look at what transactions were generated when closing cost accounts. To do this, select the appropriate operation “Show transactions”.
The calculation made an adjustment to the output, this is reflected in the first posting. The posting creates a reversal entry, because The planned cost turned out to be more than the actual costs.
Step 5: analyze reports on the actual cost of goods
Finally, we just need to make accounting reports for cost accounts and finished goods. Previously, in our example, we did not reflect work in progress, assuming that all products were released to the warehouse and there were no unprocessed raw materials left in the workshops of the enterprise. This means that the balance of the main production account should be zero, and actual cost release was formed in the finished goods account.
We see that account 20 is closed.
The calculation was made correctly. The next stage will be accounting for the sale of finished products in 1C 8.3.
Program 1C: Accounting in version 8.3, to reflect the results of work during a production shift, provides for the document “Production Report for the Shift”. It is also used to reflect the services provided by departments among themselves within the enterprise. The report is accessed through the “Production” - “Product Release” section.
Setting up production accounting in 1C
To set the settings, you need to go to the section “Directories and accounting sections” - “Production”, where you check the box “Maintained” production activity", selecting the price type from the proposed options. The latter are necessary for writing off materials transferred to production.
In cases where you need to set several options for price types, you will have to use the “Setting item prices” document.
Features of filling out the “Shift Production Report”
The document has the “Production” and “Services” tabs, which are filled out depending on the field of activity of the enterprise. This document shows the production of a specific material, the place and time of its production, as well as a list of materials required for its production.
Taking into account the fact that for 1C the distribution of costs occurs on the basis of existing item groups, therefore, an incorrect choice of group can cause incorrect documents for closing accounts at the end of the month.
Activating the “Write off materials” checkbox allows the user to access the list of materials used in the production process of goods. You can see them in the “Materials” tab. If the checkbox is not selected, this tab is not shown. The tab is filled in automatically using the “Fill” button by selecting the required specification.
The presented figure demonstrates the presence of an error; in particular, one of the lines does not have the “Cost Item” field filled in. You can eliminate the inaccuracy from the document itself by making manual adjustments. If you specify an article in the nomenclature card, then it will be reflected automatically.
Returnable waste is reflected through the tab of the same name.
In case of using the technique write-off of inventories“FIFO”, for the “Materials” tab the additional column “Capitalization Document” is activated, and for transactions in the analytics “Batch” is indicated.
If necessary, batch accounting can be disabled through “Directories and accounting settings” - “Inventories”.
Posting the document “Production report for a shift” in 1C
Creation of this document activates the system to generate the following set of transactions:
The posting that reflects the capitalization of the return is shown in red. Amounts are calculated based on the price type originally specified when setting up the settings. Both when capitalizing and when writing off goods, one item group is used.
“Production report for a shift” and cost calculation
To access the cost of production, you must first carry out month-end closing operations. After this, it will be possible to generate a balance sheet for account 20.01. Next, through the “Selections” section, the required product group is established, after which the program will display all the costs, allowing you to estimate the cost of production.
In this case, all reflected costs are included in the item “ Material costs main production." In other cases, it is possible, for example, that the article “Costs of the quality department” may appear, requiring inclusion in the cost of finished products.
To do this, you will need to go to the “Report on production per shift”, where in the “Services” tab, reflect it indicating the department, account and cost item, nomenclature group.
By going to the “Materials” tab, the materials used in organizing quality control are reflected. In this case, the product group remains unchanged, that is, it corresponds to the product, but the cost item changes - “QD expenses”.
At the end of the month, closing is performed with the formation of the balance sheet of account 20, indicating the item group “Chocolate Paste”.
Accordingly, a new item appeared in the cost structure.
Thus, the “Production Report for a Shift” allows you to organize a full accounting of manufactured products, but also to collect data on direct costs, providing the ability to accurately calculate the cost of goods and services.
2017-04-25T12:44:19+00:00What kind of animal is this? Nomenclature adjustment"? I am quite often asked this question by novice accountants, because they do not understand where this adjustment comes from, how it is calculated and whether it is necessary.
Let's figure this out once and for all using the example of 1C: Accounting 8.3, edition 3.0.
Firstly, the adjustment occurs “by itself” when closing of the month.
Secondly, it occurs most often for organizations that are writing off inventories at average cost().
And that's why.
If we carefully read paragraph 18 of PBU 5/01 on approval of the provisions on accounting, then we will see the following there:
The assessment of inventories at average cost is carried out for each group of inventories by dividing the total cost of the group of inventories by their quantity, consisting respectively of the cost price and the amount of balance at the beginning of the month and the inventory received during the given month.
The same thing in the form of a formula:
Average cost inventory groups = ( Cost at the beginning months + Received cost within a month) / ( Quantity at the beginning months + Received quantity within a month)Which means the average cost should be calculated in general for the month .
Let's look at an example:
- 01.01.2014 We bought 4 bricks for 250 rubles.
- 05.01.2014 They sold 3 bricks for 500 rubles.
- 10.01.2014 We bought 2 bricks for 200 rubles.
Let's calculate average cost
bricks for January:
- Cost at the beginning month = 0 rubles.
- Received cost within a month = 4 * 250 + 2 * 200 = 1400 rubles.
- Quantity at the beginning months = 0 pieces.
- Received quantity within a month = 4 + 2 = 6 pieces.
Total, according to the formula:
Average cost for January= 1400 / 6 = 233.333 rubles.
But as of 01/05/2014, when we sell 3 bricks, we do not yet know about subsequent receipts during the month, so we write off the cost without taking into account subsequent receipts:
Average cost as of 01/05= 4 * 250 / 4 = 250 rubles.
Thus, on 01/05 we will write off our brick by 250 rubles per piece, but at the end of the month it turns out that it was necessary to write off at 233.333 rubles (cheaper brick arrived on January 10).
So there was a difference of (250 - 233.333) = 16.666 rubles per piece, which needs to be adjusted at the end of the month.
The adjustment amount for 3 bricks sold will be 3 * 16.666 = 50 rubles.
Let's check this example in the 1C: Accounting 8.3 program (edition 3.0).
We make a write-off dated 01/05/2014
We are making receipts from 01/10/2014
Finally, we close the month for January
Left-click on the “Adjustment of item cost” item and select the “Show transactions” command:
Here is our adjustment of 50 rubles.
We're great, that's all
By the way, for new lessons...
Is it possible to make adjustments with FIFO?
Yes, it's possible. And now I will show with an example when it can arise.
So, we are on FIFO (first in first out), which means goods are written off in the order they arrive at the warehouse.
Let's look at an example:
- 01.01.2014 We bought 1 brick for 100 rubles.
- 03.01.2014 We bought 1 brick for 150 rubles.
- 06.01.2014 Sold 1 brick. At the same time, the cost of 100 rubles was written off (after all, we are on FIFO).
- 10.01.2014 Received additional expenses in the form of 20 rubles for the receipt of bricks from 01/01/2014. We registered them in 1C with the document “Receipt of additional expenses”.
- 31.01.2014 We closed the month and it adjusted the write-off on 01/06/2014 by 20 rubles, since in fact the cost of the bricks received on 01/01/2014 turned out to be not 100 rubles, as we thought at the time of write-off, but 120 rubles (+20 rubles of additional expenses that we entered 10 as the number).
Sincerely, Vladimir Milkin(teacher