44 an accounting account is an article intended to summarize information about the costs incurred in the sale of goods, services, works. In terms of plan, it is actually called "Costs to sell." Consider the features of 44 accounting accounts: postings , analytics.
Manufacturing enterprises
The main costs of industrial, agricultural and other manufacturing organizations on 44 accounting accounts are expenses for:
- Packaging and packaging of products in warehouses of finished products.
- Delivery of goods to the point of departure, loading into wagons, cars, watercraft and other vehicles.
- Payment of commission fees in favor of sales and other intermediary enterprises.
- Maintenance of premises used to store goods in places of their direct sale.
- Salary of sellers.
- Advertising campaigns.
- Representative and other services.
Trading organizations
For enterprises engaged in the sale of products , 44 accounting accounts - this is the cost item for:
- Transportation of products.
- Remuneration of workers.
- Maintenance, rental of structures, premises, equipment, buildings used to sell products.
- Storage, completion, additional sorting of goods.
- Advertising.
- Representative and other similar services.
Processing and procurement organizations
These, first of all, include enterprises working with agricultural products. Poultry, meat, cotton, vegetables, etc. can be harvested and processed.
On 44 accounts, these enterprises reflect the costs:
- General procurement.
- On keeping animals at the bases.
- Operating
- On the content of reception and procurement sites and points.
Construction enterprises
If organizations procure materials and structures, they also use 44 accounts to reflect costs associated with product sales. They may, in particular, include expenses for:
- Procurement and storage of products.
- The contents of the procurement apparatus, pantries, material warehouses.
- Protection of materials.
- Product Arrival Notice.
- Other similar costs.
Subaccounts
At any enterprise, additional articles to the 44th account can be opened . In accounting, these are sub-accounts:
- "Commercial costs" - 44.1
- “Costs of circulation” - 44.2.
The first subaccount reflects the costs that are directly related to the packaging of products, loading and unloading operations, shipping products to customers on the basis of contracts. The composition of the costs also include all costs arising from the sale of goods. Among them are expenses for the maintenance of premises used for the maintenance of products at points of sale, technical items, laboratory research of products, advertising expenses, etc.
Subaccount 44.2 is usually used by procurement and processing organizations, as well as construction companies that manufacture structures and materials. In this article, they reflect the costs of procurement and transportation of products to enterprises before they are included in the actual cost of procurement / acquisition.
Features of information reflection
Amounts of expenses accumulated in debit 44 of the account are deducted partially or completely in the invoice. 90. In case of partial write-off, the following should be allocated:
- At enterprises engaged in industrial, agricultural and other industrial activities - the costs of packaging and transportation. Distribution is carried out between the types of shipped objects every month in accordance with their volume, weight, production costs, other indicators.
- At enterprises engaged in trade or other intermediary activities - the costs associated with the transportation of products. Distribution is made between the sold products and the remainder of the goods at the end of the month.
- In organizations engaged in the harvesting and processing of agricultural products - the costs of procuring raw materials for livestock and poultry. The account 44 corresponds in these cases with a count. 15 or 11, respectively.
All other costs arising from the sale of products, the provision of services or the performance of work are attributed every month to the cost.
Analytical accounting for 44 accounts is carried out by articles and types of costs.
Closing
At the end of the reporting period 44, the account is closed on the account. 90, subch. 90.7.
In the case of incomplete sales, write-offs may be partial. In this case, transport costs are distributed in proportion to the volume of products sold. The amount that corresponds to the balance of unsold products is not closed. She is transferred to the next period.
In all other cases, 44 accounts are closed every month.
The company chooses the method of recording and writing off expenses on its own. The methodology should be fixed in the accounting policies of the organization.
General Theory of Accounting in Ukraine
Reflection of expenses on the sale is carried out on the account. 93. The debit of the article accumulates the amount of recognized costs for the sale of services, products, works. Write-off is carried out on the loan 79 of the account "Financial results".
Sales costs include the costs of:
- Packaging materials.
- Transportation of products on the basis of contracts.
- Advertising and marketing.
- Salary and commission to sellers, sales staff, sales agents.
- Depreciation.
- Maintenance and repair of fixed assets and other non-current material assets intended for sales.
For debit 93, the account corresponds to the following items:
- "Depreciation (depreciation) of fixed assets."
- "Productive reserves".
- "Wearing and low-value objects."
- "Semi-finished products."
- "Production".
- "Agricultural products".
- "Cash".
- "Goods".
- "Bank accounts."
- "Settlements with customers and customers."
This list is not exhaustive. In the Ukrainian accounting system there are a lot of accounts corresponding to the account. 93.
Finally
44 account is considered one of the key in the accounting of any enterprise whose activities are associated with the implementation. It summarizes information to assess the effectiveness of costs incurred by the enterprise. According to the results of the analysis, the company's management can identify unprofitable lines of business and minimize costs.