Why is account 90 used? Write-off of production costs

The moment of implementation of a transaction for the sale of goods and services is associated with the need to simultaneously show the amount of revenue and the cost of production. Account 90 “Sales” was created to record the facts of sales of goods from services and derive basic values of profitability or unprofitability of business activities.

Characteristics of account 90 “Sales”

To systematize information about the level of profitability and the size of the cost part when carrying out ordinary activities, the enterprise uses account 90 in the accounting department. It is classified as a matching type of account and is characterized by the absence of a closing balance. In relation to the sections of the balance sheet, account 90 is active or passive, depending on the turnover of a specific subaccount; in the Chart of Accounts it is listed as active-passive.

Account 90 “Sales” reflects the total amount of revenue with the formed cost of:

all types of finished products;
work with services for various purposes;
purchased products to form a complete set of manufactured products;
account 90 in accounting is also necessary to reflect work related to construction and installation;
product groups;
transportation services;
loading and unloading operations;
sch. 90 is used in cases of leasing one’s property;
transfer of rights to patented inventions on a paid basis.

The debit of account 90 “Sales” reflects the formed set of expenses for the production of a specific product in the form of cost. When reflecting this loan transaction, accounts 41, , , 20 may be involved in correspondence. Account credit 90 shows the total amount of revenue received during the reporting period. Debit turnovers pass through account 62.

For enterprises specializing in the production of agricultural products, the cost price is reflected according to planned values. The difference between the planned indicators and the calculated actual data based on the results of the annual calculation is recorded as a separate debit amount. 90 account is not reflected in the balance sheet, since it is subject to reset upon closing at the end of the reporting period.

The 90 counting scheme looks like this:

Debit 90	Credit 90
Expenses in the form of product costs including VAT, including sales costs	Income part in the form of proceeds from sales, including VAT
Total expenses	Total income
*The balance indicates a loss*	*The balance shows profit*

Analytical accounting for account 90

Analytics is carried out on sub-accounts, which are closed at the end of the month and their balances are transferred to the profit and loss account. The score card 90 can have the following turns:

90.1 in relation to revenue;
90.2, showing the cost of production with operating expenses;
90.3 for VAT amounts;
90.4, intended for accounting for excise taxes;
90.5, allocated for export duties;
account 90 “Sales” for summing up its subaccounts has a subaccount 90.9.

Amounts accumulated during the month on accounts 90.1 – 90.4 are subject to write-off to 90.9. Next, account 90 is reset by posting with account 99. For the purposes of analytical accounting, a separate reflection of each type of commodity item is typical.

Account 90 in accounting: postings

Subaccounts 90.3-90.5 are not used in practice by all enterprises. Their presence is determined by the taxation system of the organization and the specifics of the chosen area of economic activity. Typical transactions for account 90 are presented in two blocks - debiting and crediting the sales account.

Postings to account 90 when reflecting revenue:

D76 – K90.1 from organizations considered other debtors and creditors;
D50 (55, 51, 52) – K90.1 upon receipt of proceeds from the sale transaction into the accounts of the selling company;
D79 - K90.1 - in this case, correspondence from account 90 shows the amount of income from subsidiaries and branch divisions;
D98 - K90.1 when attributing part of the proceeds to deferred income in the case of making advance payments.

Additional postings to account 90 “Sales”:

D90.2 – K43, 41, 40 when writing off goods or categories of finished products at discount prices;
account 90 in accounting, when reflecting trade margins, forms a posting between D90.2 and K42;
D90.3 – K68 at the time of issuing VAT on products sold.

Let's analyze the postings for account 90 using an example

In the reporting period, the company showed sales of its own products in the amount of 322,000 rubles. (excluding VAT), the cost of which is 243,000 rubles. Funds from the sale are credited to the current account, and the period is closed.

Postings with a score of 90 will look like this:

62 is debited and 90.1 is credited for 322,000 rubles. (amount of revenue).

According to D90.2 and K41 for 243,000 rubles. (cost amount).

D51 - K62 upon receipt of funds to pay for the goods 322,000 rubles.

The characteristics of account 90 suggest its closure:
D90.1 – K90.9 in the amount of 322,000 rubles;

D90.9 – K90.2 in the amount of 243,000 rubles;

D90.9 – K99 in the amount of 79,000 rubles. (322,000-243,000).

Journal order for account 90

When maintaining records using a journal order form, a journal order under No. 11-APK is used to reflect turnover on the sales account. It is formed monthly; the basis for making entries are the analytical accounting sheets of forms 60-APK - 67-APK. Monthly results are subject to transfer to the General Ledger.

Data on the organization’s income and expenses for ordinary activities are collected throughout the year on account 90, where the financial result from economic activities that constitute the main goal of the organization is formed.

By account credit 90 income is reflected,

By debit– expenses of the organization, as well as deductions from revenue (VAT, export duties, excise taxes, etc.).

Sub-accounts are opened for account 90 “Sales”:

90-1 “Revenue” - to account for the receipt of assets recognized as revenue;

90-2 “Cost of sales” - to account for the cost of sales, for which revenue is recognized in subaccount 90-1 “Revenue”;

90-3 “Value added tax” - to account for the amount of value added tax due from the buyer (customer);

90-4 “Excise taxes” - to account for the amount of excise taxes included in the price of products (goods) sold;

Organizations that pay export duties can open a subaccount 90-5 “Export duties” to account 90 to record the amounts of export duties. In the same manner, a subaccount may be provided to account for sales tax, sales expenses and other target components of the price.

To reflect the financial result, which is the difference between sales revenue and the cost of products sold (work, services), subaccount 90-9 “Profit / loss from sales” is used.

During the month, operations to record income and expenses on account 90 “Sales” are reflected as follows:

At the end of each month, the accountant compares the amount of debit turnover in subaccounts 90-2 to 90-8 with credit turnover in subaccount 90-1. The resulting result is the profit or loss from sales for the month. This amount is recorded as the final turnover of the reporting month in the debit of account 90-9 and the credit of account 99 “Profits and Losses” - in case of profit, or in the debit of account 99 and the credit of account 90-9 - in case of loss. Thus, at the end of each month, synthetic account 90 “Sales” has no balance at the reporting date. However, all subaccounts of this account have a debit or credit balance, the value of which accumulates starting from January of the reporting year.

Until the end of the reporting year, as a rule, there should be no write-offs on the subaccounts of account 90 “Sales”.

At the end of the reporting year, after writing off the financial result for December, all subaccounts within account 90 are closed. In this case, the balances on them are transferred to subaccount 90-9:

Debit 90-1, Credit 90-9 – the balance of the “Revenue” subaccount is written off;

Debit 90-9, Credit 90-2, 90-3, 90-4, 90-5, 90-6, 90-7, 90-8 – the balance of subaccounts of account 90 is written off.

As a result of these entries, as of January 1 of the new reporting year, subaccounts account 90 do not have a balance.

Account 90 “Sales” is used to display all the information necessary to determine the financial results of the company’s activities for ordinary activities

Account 90 in accounting is used by legal entities to collect information on the company’s normal activities, which allows them to determine the financial results of the activity. All income received and costs incurred that are directly related to the normal activities of the company are displayed here (sale of finished products, goods, semi-finished products, provision of services for leasing premises, freight forwarding services, etc.).

A count of 90 is considered active-passive. To exercise control over activities and calculate financial results, additional sub-accounts are opened:

90.01. Revenue - receipts from customers for goods sold, work performed, services rendered. The subaccount is passive: the loan shows the amount of revenue received in correspondence with the account for mutual settlements with customers.
Revenue is recorded in monetary terms and is equal to the assets received from the buyer and (or) the amount of the resulting receivables (for example, in case of incomplete payment for goods or when selling goods or services on a deferred payment basis).

To recognize revenue, the following conditions must be met:

there is confirmation of the company’s right to receive this revenue (existence of an agreement);

you can determine the full amount of revenue;

there is confidence that the company will receive economic benefits from this transaction: assets have been received as payment or there is confidence in their receipt in the future;

ownership of the sold products has been transferred to the buyer (the work has been completed and there is confirmation, for example, a document has been signed);

the costs associated with a given operation can be calculated.
90.02. Cost of sales is an active subaccount. Transactions on this account are displayed simultaneously with the posting of revenue in correspondence with the accounts for assets sold to the buyer (43,41,44,20, etc.)
For enterprises engaged in agriculture: when selling products according to Dt90, the planned cost of products during the reporting period is recorded, as well as the resulting difference between the planned and actual cost at the end of the year.

For retail sellers and those who record goods at sales prices: the debit account 90 records the accounting price of products sold. At the same time, the reversal of the amounts of discounts provided (accrued mark-ups on goods) that were related to goods sold in correspondence with account 42 is carried out.

Practical example.

Solnyshko LLC purchased 30 phones from a supplier (the purchase price of the goods was 9.5 thousand rubles per unit, including VAT) for subsequent resale. Accounting for LLC goods is carried out at purchase prices. The selling price of the phone is 11 thousand rubles. per piece This product was purchased for the first time and was fully sold within a month.

Reflection of business transactions:

Dt41 Kt60 - 241.5 thousand rubles - receipt of phones from the supplier.

Dt19.03 Kt60 - 43.5 thousand rubles - accounting for input VAT.

Dt50 Kt90.1 - 330 thousand rubles. - revenue received from the sale of phones.

Dt90.3 Kt68 - 50.3 thousand rubles. - VAT payable to the Federal Tax Service.

Dt90.02 Kt41- 241.5 thousand rubles. - write-off of the accounting value of goods sold.

ANALYSIS OF SCH.90

S start

Analysis of invoice 90 showed that this markup is enough to cover expenses and make a profit from the sale of phones (More details about calculating the markup in the video).
90.03. VAT: this subaccount records information about value added tax, which the seller must receive from the customer and subsequently transfer to the Federal Tax Service.
90.04. To reflect information about the amount of excise taxes that is included in the price of sold assets.
90.05. Amounts of duties on export of products.
90.09. This subaccount is the calculated financial result for the company’s normal activities. It is active-passive: the debit balance reflects the company’s loss in the current period, the credit balance reflects the profit received.

Determination of financial result

Information on sub-accounts for accounting for revenue, cost, VAT and excise taxes is recorded cumulatively during the reporting period. Every month, the debit balance (cost, excise taxes, VAT) is compared to the credit balance (revenue). The result obtained is the financial result of the activity - data from all sub-accounts will be reflected in one amount on sub-account 90.09. At the end of the month (closing operation), the financial result of the organization’s work from subaccount 90.09 is transferred to the debit or credit of account 99, respectively.

Analytical monitoring

Analytical monitoring of accounting account 90 is organized in the company for each type of goods or services sold in a given reporting period (organization nomenclature). Also, for more detailed management accounting, analytics can be carried out by sales geography, company divisions and other areas.

Normative base

The use of account 90 to summarize the information necessary when calculating the financial results of an enterprise for ordinary activities is carried out in accordance with the current Chart of Accounts, approved by Order of the Ministry of Finance dated October 31, 2000 No. 94 and other legally approved documentation (for example, PBU 9/99 for determining the organization's revenue).

You can view the current chart of accounts here.

Accounting entries for main business transactions with account 90

Receipt of funds from the buyer for sold products, works, services:
Dt50 Kt90.01 - payment in cash;

Dt51 Kt90.01 - through a current account;

Dt52 Kt90.01 - receipts in foreign currency;
Display of sales revenue:
Cost display:
Dt90.02 Kt20 - cost of work, services;

Dt90.02 Kt41 - accounting price of goods.
Reversal of trade margins at retail enterprises:
VAT and excise taxes included in the cost of goods sold:
Dt90.03 Kt68 - VAT;

Dt90.04 Kt68 - excise taxes.
Financial result for ordinary activities:
Dt99 Kt90.09 - loss;

Dt90.09 Kt99 - profit.

Victor Stepanov, 2017-12-04

Questions and answers on the topic

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Reference materials on the topic

The account is intended to determine the financial result for ordinary activities 90 "Sales".

According to the Order of the Ministry of Finance of the Russian Federation “On approval of the chart of accounts for accounting of financial and economic activities of organizations and instructions for its application,” the following sub-accounts are opened on the account:

90-01 "Revenue";

90-02 “Cost of sales”;

90-03 "VAT";

90-04 "Excise taxes";

90-09 “Profit/loss from sales.”

To avoid difficulties when filling out form No. 2 “Profit and Loss Statement”, to the account 90 Additional sub-accounts have been created:

90-06 "Sales expenses";

90-07 "Management expenses".

At the end of the month, business expenses are debited from the account 44 to the debit of the subaccount 90-06 . Debit account turnover 90-06 reflected in the “Profit and Loss Statement” using line code 030 “Business expenses”.

General business expenses are debited from the account at the end of the month 26 to the debit of the account 90-07 . Debit account turnover 90-07 reflected in the “Profit and Loss Statement” using line code 040 “Administrative expenses”.

By order of the Ministry of Finance of the Russian Federation “On approval of the chart of accounts for accounting of financial and economic activities of organizations and instructions for its application” on the account 90 It is recommended to keep analytical records by type of activity. This allows you to determine the financial result for each type of goods sold, products, work performed, services provided. Types of activities are stored in the directory " Activities" (Main menu " Accounting setup") in folder " Sale«.

In addition, to construct a VAT tax return and check the correctness of VAT calculations, analytical accounting in subaccounts 90-01 "Revenue" and 90-03 “VAT” is maintained additionally according to VAT rates; for this, a third analytics is used. According to the third analytics, it is necessary to determine only turnover, and there is no need to obtain the balance in terms of VAT rates. To do this, in the chart of accounts on subaccounts 90-01 And 90-03 the third analytics is set to “Revolutions only”. VAT rates are stored in the directory " Analysts" (Main menu " Accounting setup") in folder " Types of VAT rates«.

The financial result from sales for the reporting month is determined by comparing the debit turnover of subaccounts 90-02 "Cost of sales" 90-03 "VAT", 90-04 "Excise taxes" 90-06 "Sales expenses" 90-07 “Administrative expenses” and credit turnover on the subaccount 90-01 "Revenue."

The resulting result is the profit or loss from sales for the month.

This amount is recorded as the final turnover of the reporting month from the subaccount 90-09 “Profit/loss from sales” to the subaccount 99-FR“Profit/loss for the reporting year.”

In case of profit, the following transactions are generated:

In the event of a loss, the following transactions are generated:

Thus, at the end of each month, the synthetic account 90 has no balance at the reporting date. However, all subaccounts of this account have a debit and credit balance, the value of which accumulates from the beginning of January of the reporting year. Until the end of the reporting year, there should be no write-offs on subaccounts 90 of account.

The program writes off profit or loss from sales for the month from a subaccount 90-09 to a subaccount 99-FR occurs automatically when registering an accounting calculation in the folder “ CLOSING THE PERIOD" with the operation rule " 2. 06.Closing 90-09 at 99«.

Rice. 14-2 – Closing 90-09 at 99

To analyze the financial result obtained for the reporting month for ordinary activities, you can build a report “ Expanded balance and turnover» per month according to account 90-09 by type of activity.

Rice. 14-3– Formation of an expanded balance and turnover for account 90-09

Rice. 14-4 – Expanded balance and turnover on account 90-09

The debit turnover of the account shows the profit from sales for the reporting month, the credit turnover shows the loss from sales for the reporting month.

The ending debit balance shows the profit from sales since the beginning of the year, and the credit balance shows the loss from sales since the beginning of the year.

Sales, income and expenses, calculation of financial results

Formation of financial results

To account for the current profit of the organization, account 99 “Profits and losses” is used. It is intended to identify the final financial result of the organization’s activities for the current period (reporting year). Records are kept on it monthly throughout the year. There should be no balance on this account on the first day of the new year.

To generate information about the financial result during the month, a system of synthetic accounts provided for in the chart of accounts is used to record income and expenses:

Account 90 “Sales” (income and expenses for the main activity)
Account 91 “Other income and expenses” (other operating and non-operating income and expenses)
Account 99 “Profits and losses” (to determine the total profit or loss for the organization)

Account 90 “Sales” is intended to generate information on income and expenses for conducting normal activities of the organization during the month. Account 90 “Sales” generates the financial result from economic activities, which constitute the main purpose of creating the organization. It represents the difference between sales revenue and the cost of products (works, services) sold.

Account 91 “Other income and expenses” is intended to generate information about other income and expenses that are not the main activity. For example, expenses and income from the sale of fixed assets or materials, exchange rate differences, etc. Account 91 “Other income and expenses” reflects all operating and non-operating income and expenses (except for extraordinary income and expenses and income tax expenses, which are reflected in account 99 “Profits and losses”).

At the end of each month, the balance (difference) of income and expenses from accounts 90 “Sales” and 91 “Other income and expenses” is transferred to account 99 “Profits and losses”.

Account 99 “Profits and Losses” reflects: profit or loss written off from accounts 90 and 91, income and expenses associated with emergency situations, and the amount of accrued income tax. As a result, account 99 “Profits and losses” reveals the organization’s net profit.

When reforming the balance sheet on December 31 of the calendar year, the amount of net profit of the reporting year, formed in the debit of account 99 “Profits and losses,” is transferred to the credit of account 84 “Retained earnings (uncovered loss).” This entry is made by the final posting of December of the reporting year in such a way that as of January 1 of the year following the reporting year, account 99 “Profits and losses” has no balance. Account 84 “Retained earnings (uncovered loss)” is included in the “Capital” section. The economic content of this account lies in the accumulation of profits not yet paid in the form of dividends (income) or retained earnings, which remain with the organization as an internal source of long-term financing.

The formation of profit or loss can be schematically represented as follows:

The main type of activity is account 90 “Sales”

To generate the financial result for the main activity of the enterprise, account 90 “Sales” is used. Account 90 “Sales” is used not only to calculate the result of the sale of products, goods, works, services for the reporting month, but also to generate cumulative data for the profit and loss statement. For this purpose, the following structure of account 90 “Sales” is provided.

On account 90 “Sales”, subaccounts are opened to reflect individual components of the financial result from sales.

To account for sales revenue, subaccount 90.1 “Sales Revenue” is used.

To account for the cost of products sold (goods, works, services) - subaccount 90.2 “Cost of sales”.

To account for value added tax included in the price of products sold (goods, works, services), subaccount 90.3 “Value added tax”.

Additionally, other sub-accounts may be opened. For example, to account for the excise tax provided for in the price of products sold, subaccount 90.4 “Excise taxes” can be used.

Likewise, a subaccount may be provided to account for sales tax and other expenses.

To calculate the result from sales, subaccount 90.9 “Profit/loss from sales” is used.

During the month, postings to account 90 “Sales” are made as follows:

Sales account structure

At the end of each month, the turnover on the specified subaccounts is compared: the sum of the debit turnover on subaccounts 90.2, 90.3, etc. is compared with the total credit turnover on subaccount 90.1. The difference represents the profit or loss on sales for the current month. This amount is recorded as the final date of the month in the debit of account 90.9 and the credit of account 99 “Profits and losses” (in case of profit) or in the debit of account 99 “Profits and losses” and the credit of account 90.9 (in case of loss).

Thus, at the end of each month there should be no balance (balance) on the synthetic (general) account 90 “Sales”. However, all subaccounts of this account have a debit or credit balance, the value of which increases from January to December of the reporting year.

In December of the reporting year, after writing off the financial result for the specified month, final entries are made within account 90 “Sales” to close all subaccounts. To do this, the corresponding balances are written off from all subaccounts to subaccount 90.9. Subaccounts 90.2, 90.3 are closed with credit entries to the debit of subaccount 90.9. The amount from subaccount 90.1 is written off from the debit to the credit of subaccount 90.9. As a result of the entries made, as of January 1 of the new reporting year, none of the subaccounts of account 90 “Sales” had a balance.

Also see the section “Accounting for sales and settlements with customers”.

Structure of the account of other income and expenses - 91 “Other income and expenses”

To account for income and expenses for non-core (other) activities 91 “Other income and expenses”. The structure and procedure for using this account is similar to account 90 “Sales”.

Other income and expenses of the organization, depending on their nature, conditions of implementation and areas of activity, are divided into:

operating income and expenses
non-operating income and expenses
extraordinary income and expenses

The following subaccounts are opened to account 91 “Other income and expenses”: 91.1 “Other income”, 91.2 “Other expenses”, 91.1 “Balance of other income and expenses”.

In subaccounts 91.1 “Other income” and 91.2 “Other expenses”, data is accumulated throughout the year by type of other income and expenses. This information is used to prepare income statements and other financial statements. Subaccount 91.9 “Balance of other income and expenses” is intended for the formation of a profit and loss account during the reporting year.

Account 90 Sales - application, postings

Each enterprise uses account 90 “Sales” in its accounting, which allows you to reflect those income and expenses that relate to ordinary activities - the sale of goods, products, services, works. This account is complex, as it includes several mandatory subaccounts.

Sub-accounts of account 90:

Accounting Features

The peculiarity is that entries for the first four sub-accounts are accumulated throughout the year. At the end of the year, the account is closed, as a result of which the balance of all subaccounts is reset to zero.

The financial result is calculated at the end of each month and is reflected in the 9th subaccount of account 90, so the total balance in account 90 at the end of the month is zero.

Accounting example:

The organization sells goods subject to VAT. The cost price is collected from the purchase price of goods reflected in account 41, and selling expenses collected in account. 44.

The initial data is as follows:

a batch of goods with a total cost of 100,000 rubles was purchased;
sales expenses amounted to 10,000 rubles;
the sale of this batch was carried out for a total cost of 236,000 rubles, including VAT.

Postings to account 90:

During each month, revenue is reflected, costs are formed and VAT is calculated on all transactions related to ordinary activities. At the end of the month, the financial result for the month is calculated, which is reflected in the 9th subaccount of account 90 in correspondence with account 99.

At the end of the year, the procedure for closing account 90 should be carried out.

How to close a 90 account?

Each separate subaccount (from 1st to 4th) accumulates a balance - a credit balance for the first subaccount, a debit balance for the rest.

At the end of the year, each subaccount has a total balance accumulated over 12 months. The task is to reset this balance for each subaccount, thereby the entire account 90 will have a balance of 0.

How to close account 90:

1st subaccount - posting D90.1 K90.9 is performed for the amount of the credit balance at the end of the year;
from the 2nd to the 4th subaccount - posting D90.9 K90.2 (90.3, 90.4) is performed for the amount of the debit balance for each subaccount;
9th subaccount - as a result of the actions indicated above, the balance on it will be equal to 0.

Thus, the postings for closing account 90 look like:

D90.1 K90.9 - the first one closes;
D90.9 K90.2 - the second one closes;
D90.9 K90.3 - the third closes;
D90.9 K90.4 - the fourth one closes.

The balance for each subaccount and for account 90 as a whole is equal to 0 at the end of the year. At the beginning of the year, the account should be reopened, again starting to accumulate cost, revenue and taxes on it.

Example of closing account 90:

We have these numbers at the end of the year. Black shows the final balance for each subaccount at the end of the year.

To close an account, you need to make the following transactions:

Sum	Operation	Debit	Credit
	Closing subaccount 1	90.1	90.9
	Closing subaccount 2	90.9
180000	Closing subaccount 3	90.9

The count is 90 company sales transactions are taken into account. The conditions for recognizing expenses in accounting are regulated by law.

Costs are incurred in accordance with available on legal grounds: a sales contract concluded between the seller and the client, in accordance with legislative or regulatory acts, as well as business traditions. The amount of expenses can be displayed in a certain monetary amount. The operation and its outcome are aimed at improving the economic situation of the organization and are carried out in its interests.

Basic definitions

Income that was not received from the main activities of the enterprise is considered other income. Other income may include:

Among other things, they also include means of compensation for losses incurred from the occurrence of an emergency, which include compensation under an insurance contract, as well as the valuation of assets that are not suitable for use or cannot be restored. Since 2007, this information has been recorded on account 91 - other income and expenses, and not on account 99 on profits and losses.

Expenses that cannot be classified as basic are called other. They represent following:

Related to the leasing of company assets.
Appear in connection with participation in the authorized capital of other companies.
Arising from the sale, write-off or disposal of fixed assets and other assets not related to cash (except for the currencies of other countries), goods sold and manufactured products.
Interest paid on credit and loan obligations.
Related to fees for services provided by a credit institution.
Contributions to valuation reserves, which are created in accordance with all accounting rules and regulations (reserves for debts of dubious origin, finances in case of depreciation of securities).
Established reserves that were created in connection with the recognition of contingent facts of the economic activity of the enterprise.
Other category, including payments for accounting services provided by third-party companies.
The amount of penalties, penalties and penalties incurred due to failure to comply with the terms of the contract or in connection with failure to comply with its terms. Displayed in accounting documentation in the amount established by the court or with the consent of the debtor.
Payment for damage caused to an enterprise or repayment by an organization of a loss resulting from its fault.
Expenses of past years that were recognized in the reporting year.
The amount of receivables with a past presentation period.
The total amount of outstanding debts that cannot be collected.
Expenses for compensation of exchange rate differences.
The amount of revaluation of assets in the direction of reducing the cost of their valuation.
Expenses for transferring contributions to finance charitable activities.
Produced for the purpose of paying for recreation, entertainment, sports, cultural events or other similar purposes.
Arose due to emergencies related to the economic activities of the enterprise (natural disasters, major accident or nationalization of property).

Starting from 2007, in accordance with PBU standards, expenses of these types are accounted for - other expenses, and not for profit and loss. All available information is collected in this account and displayed in the balance sheet. Account 91 at the end of the reporting period will not have a residual balance.

Accounting and cost

Count 90 contains sales information. In the chart of accounts for accounting, it is part of the section called “Financial Results”.

The purpose of this account is to display information on it based on the collected data on the income received by the company and the expenses incurred by it.

In accordance with the legislation of the Russian Federation, revenue must be considered the financial resources received from the sale and disposal of goods, manufactured products and services provided. In addition to this, it includes:

Income received from the provision of temporary possession or use of property owned by the organization.
Granting the right to use the intellectual property of an enterprise.
Taking part in the authorized capital of other companies, provided that the company positions this type of activity as one of its main activities. If the company is not engaged in this in its profile, then such profit belongs to the section of other income.

90.1 – contains information about the amount of revenue;
90.2 – displays sales costs;
90.3 – display of VAT;
90.4 – assessment of existing excise taxes;
90.5 – takes into account the amount of duties paid for the export of goods;
90.9 – the amount of income received and expenses paid is taken into account.

To recognize revenue in accounting documents, recording:

Dt. 62 Kt. 90.1

In order for the income that a company receives from trade to be recognized as valid, it is necessary to fulfill following conditions:

The right to receive income must have a legal basis. For example, it may be confirmed by contract or other legal means.
The amount of income in monetary terms must be clearly defined.
This operation should improve the economic benefits and prospects of the enterprise.
The property right (ownership, possession, disposal and use) to the purchased goods must transfer from the seller to the buyer.
The costs that will be associated with the process of selling a product must be clearly defined.

If at least one condition is not met, the revenue received by the firm should be shown as accounts payable and should not offset the accounts receivable. When displaying revenue, entries must be made in which the cost of sold industrial and industrial components is written off:

Dt. 90.2 Kt. 40, 41, 43, 45

In addition, VAT is charged on sales:

Dt. 90.3 Kt. 68

Write-off of expenses to cost occurs in next order:

Dt. 90 subaccount “Administrative expenses” Kt. 26;
Dt. 90 subaccount “Business expenses” Kt. 44.

The company has the right to choose and record two write-off methods in the text of its accounting policies.

Method 1- count 20 (and also 23, 29). With this method, general business expenses are taken into account as part of the full cost of production and are taken into account in the expense accounts in full at the end of the reporting month. They may be distributed between types of production or categories of products. Then from these accounts they will be transferred to accounts displaying the total cost and will be subject to a write-off proportional to the cost of products sold.

Method 2- on account 90. The entire amount of general business expenses is displayed without distribution between sold and unsold products, and is taken into account in the financial result for the month. This method makes it easier to write off expenses from account 26, but it increases the amount of expenses displayed and reduces the profit margin. A company that has chosen this method must carefully describe it in the company's accounting policies.

Monthly distribution at partial write-off:

For manufacturing companies - costs associated with the delivery and packaging of manufactured products.
For retail organizations - the cost of delivering goods.

The remaining expense items are written off completely.

Firms that sell goods in retail trade can keep records of goods in the form of sales prices. For example, a company purchased 34 kg. sausages of one type and gave 300 rubles. per 1 kg, including VAT of 18%. Display is carried out at sales prices. Selling price - 400 rubles. per 1 kg., including VAT of 18%. There were no leftover sausages at the beginning of the month.

Dt. 41.1 Kt. 60– 10,200 — payment for products at the purchase price.

Dt. 19 Kt. 60– 1555.93 – the amount of VAT paid.

Dt. 41.2 Kt. 41.1– 10,200 — the product has entered retail sales.

Dt. 41.2 Kt. 42– 3400 (13 600 – 10 200) – trade margin.

Within a month, all the goods were sold out.

Dt. 50 Kt. 90.1– 13,600 – revenue.

Dt. 90.3 Kt. 68– 2074.57 – VAT on sales.

Dt. 90.2 Kt. 41.2– 13,600 — write-off of cost of sales at sales prices.

Dt. 90.2 Kt. 42– 3400 — markup write-off.

Determination of financial result

Postings for account 90 are made throughout the reporting year. The amount of income and expenses accumulates. In order to obtain information about the results of the company’s activities, the accountant calculates funds for expenses (account 90 for debit) and income (account 90 for credit). The difference between the two indicators is either profit or loss and is reflected by the posting:

Dt. 90.9 Kt. 99 – if profit was made

Dt. 99 Kt. 90.9 – if loss

At the end of the year, the subaccounts are formed closing balance, which should be reset to zero. For a debit type balance, an entry is made for the full amount of the subaccount credit and D90.9., for a credit balance, vice versa:

Dt. 90.1 Kt. 90.9

Dt. 90.9 Kt. 90.2

Dt. 90.9 Kt. 90.3

Closing procedure

At the end of the month it is formed sales result. A balance is calculated for each individual subaccount.

The financial result is displayed using bills 90.9 and is written off to score 99. Profit is displayed – Dt. 90.9 Kt. 99.1, and the loss is Dt. 99.1 Kt. 90.9.

At the end of the month, each subaccount 90 has a balance, except for synthetic ones. Closing at the end of the year sch. 90.x on 90.9 . Debit accounts - Dt. 90.9 Kt. 90.x. Credit - Dt. 90.x Kt. 90.9.

At the end of the year, the balance will be reset to zero, and the new year will start at 0.

Postings

Dt. 62 Kt. 90.01.1– recognition of proceeds from goods sold. The basis is a delivery note or invoice.

Dt. 90.02.1 Kt. 45– write-off of the cost of sales of goods. The basis is cost calculation data.

Dt. 90.3 Kt. 68.02– VAT is charged at 18% of the sales amount. The basis is an invoice.

Dt. 90.4 Kt. 68.03– calculation of the amount of money for excise duty based on the invoice.

Example: Dolphin LLC sold two batches of goods in April 2016. The cost amount for one batch is equal to 100,000 rubles, the selling price will be 130,000 rubles. The cost of the second is 110,000 rubles, and the amount of revenue is 140,000 rubles.

VAT: 19,830.50 and 21,355.93 rubles. respectively.

Let's calculate the sales result for the month:

(Total loan turnover, that is, the amount of revenue) - (VAT + cost - this is debit turnover) = total.

(130 000 + 140 000) – (19 830,50 + 21 355,93 + 100 000 + 110 000) = 18 813,57.

Dt. 62 Kt. 90.1– 130,000 – the amount of sale of the first batch. The basis is an act.

Dt. 90.3 Kt. 68– 19,830.50 – 18% VAT charged on the first batch. The basis is an invoice.

Dt. 90.2 Kt. 43– 100,000 - a reflection of the cost of the first batch. The basis is an accounting certificate.

Dt. 62 Kt. 90.1– 140,000 – reflection of the amount of sale of the second batch. The basis is an act.

Dt. 90.3 Kt. 68– 21,355.93 – VAT on the second batch. The basis is an invoice.

Dt. 90.2 Kt. 43– 110,000 – accounting for the cost of the second batch. The basis is an accounting certificate.

Dt. 90.9 Kt. 99– 18,813.5 – total sales for the month (April 2016). The basis is an accounting certificate.

Example 2 for VAT accounting: Stealth LLC shipped a batch of bags to Basis LLC in the amount of 50,000 rubles, including 18% VAT - 7627.11 rubles. The cost amounted to 35,000 rubles. Ownership of the bags passes to Basis LLC after payment.

Dt. 45 Kt. 41– 35,000 – displays the amount of goods shipped.

Dt. 76 Kt. 68.02– 7627.11 – VAT on the sale amount.

Dt. 51 Kt. 62– 50,000 – crediting funds to the account of Stealth LLC for the shipped goods.

Dt. 62 Kt. 91.01.1– 50,000 – display of funds received by the organization.

Dt. 90.02.1 Kt. 45– 35,000 – accounting for the written-off cost of products shipped to Basis LLC.

Examples and postings of account 90 are presented in this manual.

This will facilitate the preparation of the income statement within the framework of filling out the lines “Commercial expenses” and “Administrative expenses”. When recognizing revenue in accounting, the following entry is made: Dt 62 Kt 90.1. Revenue is recognized subject to the conditions specified in clause 12 of PBU 9/99:

the company has a legally certified right to receive it;
it can be calculated in total terms;
the company has received or will receive payment;
ownership has been transferred;
expenses incurred to obtain revenue can be calculated in total terms.

If at least one condition is not met, then the payment received by the organization should be reflected as accounts payable, and not repay accounts receivable. Read about the relationship between revenue and balance sheet in the article “How is revenue reflected in the balance sheet?”

Accounting account 90 is “sales”. subaccounts account 90

At the moment when revenue is shown in accounting, the corresponding cost of sold goods and materials must also be written off: Dt 90.2 Kt 40, 41, 43, 45. And it is also necessary to charge VAT on the sale: Dt 90.3 Kt 68.

Info

Write-off of administrative and commercial expenses to cost price Write-off of administrative and commercial expenses occurs through the 90th account as follows:

Dt 90 subaccount “Administrative expenses” Kt 26;
Dt 90 subaccount “Business expenses” Kt 44.

Let's dwell on the choice of method for writing off expenses from the 26th account. An organization can choose and record in its accounting policy one of 2 methods of writing off to the following accounts:

20 (23, 29);

With method 1, general business expenses participate in the formation of the full cost of finished products, ending up in cost accounts in full at the end of the month.

Analysis of account 90: sale of finished products, goods

Subaccount 1: all entries are reflected only on credit, accordingly, the balance on this subaccount is always credit, to make it equal to 0, you need to calculate the loan balance and make an entry for this amount D90/1 K90/9. As a result, the ending balance on this subaccount becomes 0.
2: all entries are reflected only in debit, the balance is always debit. This means we count the turnover and debit balance and make the entry D90/9 K90/2 for this amount. As a result, the debit and credit balances are the same, and the ending balance is 0.

3: similar to subaccount 2. 9: as a result of the above transactions, the balance on this subaccount also becomes equal to 0. Account 90 is closed, its balance is 0, from January of the new year we will re-open account 90 “Sales” and again begin accounting for sales of products , services and goods. In order for the principle of accounting for sales on the account. 90 has finally become clear, I propose to consider an example in numbers.

Account balance 90 01 1

They can be distributed between main, auxiliary and service industries, as well as between types of products. In the future, from the 20th (23rd, 29th) account, these expenses will go to the finished product accounts and will be written off in proportion to the volume of products sold to the cost price.
With the 2nd method, the financial result includes the entire amount of general business expenses incurred during the month, without being distributed between the products sold and those remaining in the warehouse. The 2nd method makes it much easier to write off expenses from the 26th account, and also increases expenses, reducing profits. The organization must describe the choice of method for writing off general business expenses in its accounting policy.
The chart of accounts does not give you a choice as to which account to write off sales expenses - only to the 90th. However, the organization can choose whether to write them off completely or partially.

Account 90 in accounting (nuances)

Based on the results obtained, we can talk about the formation of profit or loss. The corresponding turnovers are written off from all subaccounts 90.01–90.07 to the debit 90.09 when a loss is formed at the end of the month, and to the credit 90.09 - the amount of profit.

At the end of the year, all subaccounts of account 90 (except 90.09) are subject to closure by writing off their turnover to account 90.09. This method of organizing accounting is very convenient, since the data for each sub-account corresponds to the columns of the “Profit and Loss Statement” for all items of income and expenses of the enterprise for the main type of activity.

Reflection of revenue on account 90 What is revenue? This is the amount of funds due to the organization from buyers or customers of its work (services) for products sold or services (work) performed. When funds of this kind are received, they should be reflected in the credit of subaccount 90.01.

Account 90-1 - revenue

Account 90 from month to month accumulates information about the income and expenses of the enterprise, which relate to its main type of activity. Their detailed distribution into the relevant subaccounts facilitates the procedure for preparing financial statements and analyzing the results.

30.05.2016

Account 90 in accounting. accounting for the sale of finished products, goods, services. postings

Algorithm:

We carry out the necessary sales transactions and calculate VAT.
Financial result for the month = 75,000 + 15,000 - 100,000 = - 10,000 - profit.
We close account 90. Let me remind you that we close each subaccount to subaccount 9; in the figure, account closure is shown in blue. As a result of closing, the balance for all subaccounts is 0.

I hope that now the issue of accounting for the sale of finished products, goods, and services does not cause difficulties. In the next article we will continue the topic of accounting for financial results, consider accounting for other income and expenses on the account. 91. Rate the quality of the article.

Characteristics of account 99 in accounting

Add to favoritesSend by email Account 90 in accounting has several functions, and most importantly, it serves to generate profit or loss for the organization. Read about the features of its use in this article.

Attention

Accounting for revenue and cost Write-off of administrative and commercial expenses to cost Accounting for goods at sales prices Determination of financial results for core activities Results Accounting for revenue and cost Account 90 “Sales” is included in the “Financial results” section of the chart of accounts, approved by order of the Ministry of Finance of the Russian Federation dated October 31. 2000 No. 94n. It serves to collect data on income and expenses for the main activities of the organization.

According to clause 5 of PBU 9/99, approved by order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n, revenue is considered to be proceeds from the sale of goods, works, services (GWS).

Account 90.01.1 - revenue from activities with the main tax system

Account 90 in accounting: entries, examples The video lesson explains in detail account 90 in accounting, typical entries and examples. The lesson is taught by a consultant, expert of the site “Accounting for Dummies”, chief accountant Gandeva N.V. ⇓

You can download the slides and presentation for the video using the link below. Download the presentation “Account 90 in accounting: entries, examples” in PDF format Entries on account 90 “Sales” D62 K90/1 - revenue from the sale of products, goods, services is reflected.

D90/2 K41 (43, 45, 20) - reflects the cost of goods sold, products, services. D90/3 K68 - VAT is charged on products sold. At the end of the month, based on the account data. 90 is considered a financial result.
Let's take 3 months as an example: October, November and December. Let's see what transactions we make on the account during the months. 90, and how the account will close. 90 at the end of the year in December. Example of accounting for sales on account 90 An organization sells its products, for example, lamps. October: Sales: first batch: cost 80,000 rubles, revenue 100,000 rubles, VAT for ease of calculation, let’s assume 15,000 rubles. (in fact, in this case, VAT should have been calculated as revenue * 18 / 118 = 15,254 rubles, but we will round for simplicity; you can read more about this in the article “How to calculate VAT?”; you can also use an online VAT calculator for the calculation ). second batch: cost 120,000 rubles, revenue 200,000 rubles, VAT 30,000 rubles.

Account 90 01 closing balance

Writing off the cost of production The process of recognizing revenue is accompanied by writing off the cost of production to the financial result, i.e. to account 90 of the accounting. In the article, code 90.02 is conditionally accepted as a subaccount for the cost of production. Here information is collected on production and sales costs for those categories of goods (works, services) that were registered in account 90.01. Account 90.2 mainly corresponds with accounts 20, 43, 45. The entries when writing off cost look like this: Dt 90.02 Kt 20, 43, 45. Reflection of taxes The next step after recognizing revenue and writing off cost is the calculation of the corresponding taxes, the amount of which is included in the cost of sales goods (VAT, excise taxes). Postings are made after the transfer of ownership of the goods to the buyer. VAT is calculated by posting: Dt 90.03 Kt 68 “VAT”.
November: In November we open a new account. 90, we transfer the final balance for each subaccount from October; in November it will be the opening balance. Sales: 1st batch: cost 90,000, revenue 150,000, VAT 23,000. 2nd batch: cost 180,000, revenue 300,000, VAT 46,000. Algorithm:

The postings will be similar to the previous month, I will not repeat them.
Financial result: (90,000 + 180,000) + (23,000 + 46,000) - (150,000 + 300,000) = - 111,000 - profit.

Account 90 and counting 99 at the end of the month will look like this (the beginning balance is marked in green, the ending balance in red, the current transactions in black): December: We transfer the ending balance for each subaccount from November, it will be the beginning balance for December. Sales: 1st batch: cost 75,000, revenue 100,000, VAT 15,000.

Account 90 is a special account used to reflect and analyze the amounts of income received and expenses incurred by the enterprise. Based on the balances in this account, the financial result of the organization’s activities is determined. In the article we will look at the basic operations on account 90 in examples and postings.

Account 90 is used to determine and analyze the amounts and volumes of sales for main activities, in particular:

industrial/non-industrial work;
construction, design, survey work;
rental services;
supply of goods (including products of own production);
granting rights to intellectual property.

Subaccounts 90 accounts

Accounting for transactions on account 90 is usually carried out using the following main subaccounts:

Typical transactions for account 90

Consider the count of 90:

90 account transactions using examples

To consider accounting for transactions to reflect sales amounts, VAT and financial results on account 90, we will use illustrative examples.

Postings for sales with deferred payment (account 90.1)

Signal JSC and Faza LLC concluded an agreement for the supply of paint and varnish products, according to which the cost of the goods is 857,500 rubles. Faza LLC pays for the goods within 30 days after receiving them. Having the opportunity to defer payment, Faza LLC pays 0.15% for each day of deferment (RUB 857,500 * 30 days * 0.15% = RUB 38,588)

The following entries were reflected in the accounting of Signal JSC:

Accounting for VAT amounts (account 90.3)

According to the supply agreement, Magnit LLC shipped a consignment of goods (sports equipment) to Marshal JSC. The cost of delivery under the contract is 457,000 rubles, VAT 69,712 rubles. The cost of the goods is 305,400 rubles. JSC “Marshal” receives ownership of the consignment of sports equipment after payment has been made.

The following entries were made in the accounting of Magnit LLC:

Dt	CT	Description	Sum	Document
	41	A batch of sports equipment has been shipped	RUB 305,400	Packing list
76		The amount of VAT charged on the cost of the shipped goods	RUR 69,712	Invoice
	62	Funds were credited from JSC “Marshal” to pay for sports equipment	457,000 rub.	Bank statement
62	.1	The amount of revenue received is taken into account	457,000 rub.	Bank statement
		The cost of the shipped batch of sports equipment was written off as expenses	RUB 305,400	Costing