Selling expenses include the costs of the enterprise for the shipment and sale of goods. Moreover, their calculation and recognition procedure depends not only on the type of activity of the company, but also on the accounting policy. In this regard, there are several options for accounting for such costs in the cost of production.
Instructions
Step 1
Determine the business expenses of the enterprise that carries out industrial activities. These include the costs of: packaging and packing of products in warehouses; delivery of products to the departure station; loading into cars, wagons, ships and other vehicles; commission fees of intermediary firms; hospitality expenses; advertising and other similar needs of the company.
Step 2
List the selling expenses of the business that is doing business In this case, the costs of wages, transportation of goods, rent, maintenance of premises, storage of products, advertising, representation and other costs of the company are taken into account.
Step 3
Show the business expenses of an agricultural processing and procurement organization. These include general procurement costs, costs for the maintenance of receiving and procurement points, as well as for the maintenance of poultry and livestock at the bases.
Step 4
Consider all commercial expenses on the debit of account 44 "Sales expenses" in correspondence with account 10 "Materials", account 11 "Animals in production", account 45 "Goods shipped", account 76 "Settlements with debtors and creditors" and so on. The accumulated amounts are written off to the debit of account 90 "Sales" in full or in proportion to the volume of goods sold.
Step 5
Form and approve the accounting policy of the enterprise for the calculation and reflection of commercial expenses. It is worth noting that if these costs are not fully recognized, then the company is obliged to distribute them to certain types of costs, which are established by the instructions for using the chart of accounts.
Step 6
Calculate the selling expenses as the turnover of the debit of sub-account 90 "Cost of sales" and the credit of account 44. Reflect the result in line 030 of the profit and loss statement in form 2.
