How to close the account 26

How to close the account 26

In accounting, all general expenses collected on account 26 "Total economic costs".These include office expenses, postal and transport costs, salaries of staff not engaged in the process of primary production.At the end of the month account to be closed.Balance (balance) to 26 account is not valid, and the authorities are closely monitoring the FSS it.There are 2 ways of closing the account.Consider this question in more detail.

As at the end of the month to close 26 bill?

How close the 26 expense necessarily prescribed in the accounting policy of the organization.When in doubt, it is the first document, which is necessary to address.Many aspects of accounting disclosed there.

If the organization is engaged in the production of goods, works or services, the end of the month through 26 closes sch debit.90 "Sales" in two ways:

  1. A account 20 "Main production", 23 "Auxiliary production", 29 "Service production and management," ie,DR (Debit) 20, 23, 29 CR (Credit) 26. At the same time expenditure i
    s shared between accounts in proportion to labor costs of workers employed in these industries.
  2. If the organization keeps records on the reduced cost, the general expenses are charged to the debit of the MF.90/2 "Cost of sales", ieAT 90/2 Km 26.

In other cases, the closure of accounts 26 held immediately debited cq.90, i.e.AT 90 Km 26.

Sometimes there is a situation where expenditure exceeds the size of the implementation, thereby forming a loss.In this case, the FSS authorities recommend to write off the cost of the MF.97 "Deferred expenses", ieAT 97 Km 26. Subsequently, this amount will be debited from the account 97.

26 How to close the account in 1C?

little different situation is with the program 1C.All costs must be written off account 26 document "Calculation of cost of issue" with the obligatory indication of the "Write-off of general expenses."If it did not, and during the settlement and trial balance errors statements are issued, then:

  • no revenue;
  • incorrectly specified range.

To understand why, you need to open a trial balance (SALT) on this account.If you have a balance on a particular article, then pay attention to the sub-accounts.If a sub-account for the MF.26 and 90 are different, then the program does not know how to carry out because they are out of nomenclature groups.If the problem is the lack of revenue, it is necessary to transfer costs from 26 to 97. The bill before the recording was made possible write-off of expenses from 26 accounts manually.Subsequently, this account can not be closed.

When the accounting system of direct costing close 26 through 97, you can use the following way:

  1. necessary to form a document entitled "The implementation of goods and services" by 1 kopeck, and after the close of the month mark it..
  2. expenditure Amount manually transferred to the 97 score, and score 26 is closed.
  3. In the reference "Prepaid expenses" to create a new element with the indication of the month, when the expected realization.The amount will be charged automatically.
  4. If implementation did not, then the residue is transferred back to the 97 account.

Sometimes a mistake can give no check mark in the configuration, if not specified the accounting system direct costing.If the cause has not been identified, it may fail in the program 1C.These cases are rare and need to contact technical support of 1C program developers.