Account 23 "Auxiliary production" is closed in the first place, since it is auxiliary production that performs work and services for most areas of the organization. For example, for agricultural organizations, subaccounts are closed in the following sequence: power supply, gas supply, heat supply, motor transport, production repair, machine and tractor fleet.
It is necessary
Financial statements for the whole year
Instructions
Step 1
First, close your electricity and water bills. Given that electricity and water are supplied to the organization at clearly established prices, the closure of these accounts occurs by the usual write-off of amounts. Electricity payments are transferred to consumers' accounts according to the planned kilowatt-hour estimate. And already at the end of the year, you can determine the actual cost of a kilowatt-hour on the debit of the corresponding subaccount. To get this figure, it is necessary to divide the entire cost by the amount of electricity generated per year.
Step 2
Then calculate the deviation of the existing cost of electricity from the planned one and adjust the costs incurred on the corresponding accounts for the amount of the resulting difference.
Step 3
Close the Water Supply subaccount in the second place, since many organizations have their own wells that operate on electricity. Divide the total cost by the total amount of water used and you will determine the actual cost of a cubic meter of water. Multiply the amount of water used by the difference between the actual cost and the planned cost, and you will get the amount of costs that need to be written off.
Step 4
Transport work performed during the year, write off monthly on the credit of the account at the planned cost and debit the accounts of service consumers. At the end of the year, determine the deviations of the actual costs from the planned ones. For commercial vehicles, the unit of measurement is 1 tonne-kilometer of transport.
Step 5
Closing of sub-accounts "Repair shop" and "Repair of buildings and structures" depends on the method of accounting for repair costs. Here, the repaired objects are used as the costing object. Simply make adjustments to the repair shop overheads and building renovations that were written off during the year at the end of the year.
Step 6
On the “Machine and Tractor Park” account, write off from the credit the cost of the performed transport works at the planned cost of one conventional reference hectare from the credit during the year. And at the end of the year, allocate costs according to the following items: depreciation of fixed assets, deductions for repairs of fixed assets, and other costs. Distribute the amount of costs for these items in proportion to the volume of work performed and write off the costs without taking into account the amounts that relate to the transport of tractors.
