The article talks about the purpose and basis of the methodology for using 26 accounting accounts. She will help to understand typical postings using 26 accounts.
Accounting accounts
Everything accounting accounts used by Russian organizations are presented in the standard chart of accounts. This document is approved by the Resolution of the Ministry of Finance of the Russian Federation. Its use is mandatory for all entities engaged in economic activity in the country (with the exception of credit and state budget organizations).
For the unity of principles of its use, the Ministry of Finance appends instructions to the Chart of Accounts. Accounting accounts are divided into several main groups (sections of the chart of accounts). Each of the groups is used to summarize information about a certain category of business operations carried out by the company as part of the business process. For example, there is a group of accounts that is designed to register information on inventories (raw materials, materials, spare parts, etc.) or on production costs.
General running costs
Each company has many processes running parallel to production, while they affect it indirectly. These may include direct bookkeeping, the purchase of a chair for the director, the repair of the building where the board of the company sits, etc. The costs of providing these processes and the like are called general business.
26 accounting account - this is an account on which information is accumulated on the costs for management needs not directly related to production. The recommendations on the use of the chart of accounts set out a non-closed list of such costs.
Account classification
Accounting accounts are divided into three main groups: active, passive and active-passive. In order to understand, 26 the account of accounting is active or passive, it is necessary to define these concepts.
Active accounts designed to account for company property (assets), passive accounts are used to collect information about the sources of receipt (financing) of assets. Active-passive - these are accounts for accounting for the obligations (debts) of the company and the results of its activities. Any accounting account can be schematically depicted in a table.
| 26 "General expenses" | |||||
| Debit | Credit | ||||
| Opening balance | 0,00 | Opening balance | - | ||
| date | Transaction amount | date | Transaction amount | ||
| Total debit (debit turnover) | 0,00 | Total loan (credit turnover) | 0,00 | ||
| End balance | 0,00 | End balance | - | ||
In the table "Scheme of the account" presents the active account. He cannot have a credit balance (negative result). A passive account cannot have a debit balance. An active-passive account can have both debit and credit balances.
General economic expenses, at first glance, we can not attribute to the property or to the sources of its formation. The fact is that the costs collected on account 26 after the end of the reporting period (calendar month) are included in the cost of finished products, which are an asset of the company. Thus, account 26 is an active account.
Accounting Debit Postings 26 Accounts
Any business transaction in accounting is reflected in the debit of one and the credit of another account.The posting of accountants is usually called a record of any fact in the activities of the company. For each account there is a list of typical (most common) postings. For clarity, information on the main transactions using the 26 account is presented in the table below.
| Debit | Credit | Contents of operation |
| 26 | 02 | Accrued depreciation of fixed assets not used in production |
| 05 | Accrued depreciation of intangible assets | |
| 10 | Use of materials for general business needs | |
| 21 | Used semi-finished products produced by our own production milking general business needs | |
| 23 | Included in general expenses are expenses of auxiliary production | |
| 29 | Included in general expenses are expenses for servicing production facilities | |
| 43 | Use of finished products for general business needs | |
| 60 | Reflected debt to the provider of services provided for general business needs | |
| 68 | Accrued taxes and fees included in the composition of production costs | |
| 69 | Accrued contributions to the FSS and PFR for the wages of employees performing general business work | |
| 70 | Accrued salary for employees performing general business work | |
| 71 | Reflected the amount of general expenses incurred by accountable persons | |
| 76 | The debt of various creditors for services rendered for general business needs is reflected | |
| 94 | Charged to the amount of shortfalls in general expenses, in the allowable margins of natural loss | |
| 96 | A reserve for general expenses has been created | |
| 97 | Deferred expenses included in general expenses |
Loan accounting entries 26 accounts
| 08 | 26 | General expenses as capital construction expenses were taken into account |
| 20 | Charged to general expenses in production costs | |
| 23 | Charged to general expenses in general expenses | |
| 28 | General expenses are included in the costs of the correction of marriage | |
| 29 | General expenses are included in general production costs. | |
| 76 | Charged by loss on insured events | |
| 86 | Charged to target financing | |
| 90 | Charged to the amount of management expenses | |
| 97 | General expenses included in expenses for the development of new products | |
| 99 | General expenses included in extraordinary expenses |
Analytical accounting of general expenses
One of the most important accounting tasks It is the collection of information on economic activity and the provision of it to the company’s departments, which are engaged in the analysis of such data and the development of coordination decisions aimed at improving and increasing the efficiency of the business process. The purpose of solving this problem is to organize the accounting methodology so that the data used is the most correct and complete.
For greater information content, there is such a direction as analytical accounting. The system of such accounting allows you to group information according to the characteristics that are most suitable for a particular vector of commercial activity.
26 an accounting account is an account that involves grouping data by cost item. They can be material or shipping costs for wages, etc. Each company determines for itself the attributes of cost classification on the 26th account.
General and general expenses
Specialists in the field of accounting can easily distinguish between the concepts of general production and general expenses, but for the layman they may seem similar or even equivalent.
To collect information on such expenses, account 25 and 26 in accounting are used.
General business refers to expenses that are common to each of the departments of the company. And overhead will be expenses that belong only to the production link of the enterprise.For example, the salary of the legal department of the company is general business expenses, and the salary of employees of the machine shop servicing production equipment, main and auxiliary production, must be attributed to general production costs.
Practice using 26 accounts
So, you read a very brief excursion "26 account of accounting for dummies." The information presented is only a small part of the knowledge that is necessary for the error-free application of 26 accounts in practice. In order to consolidate knowledge, I will give a few practical examples.
26 accounting account - this is, for example, such correspondence:
- D26 / K60. Services provided by a third-party organization to repair the premises of the commercial department.
- D26 / K10. Reflected the use of stationery by office staff.
- D26 / K69. Accrued contributions to the FIU and the FSS for the wages of employees of the procurement department, etc.
