90 through - "Sales".

click fraud protection

Every commercial organization during the time of economic activity is interested in a thorough analysis of the financial results.For timely monitoring of current income and expenses are few of accounts: 99, 90, 91. Obtaining reliable information about the structure, dynamics, volume performance is only possible if the correct reflection of the data on these accounts.

Feature account

Account 90 "Sales" the most complex structure that makes it possible to receive and evaluate the interim results of the company.It should be noted that the main direction of the work meant that specified in the statutes.This activity brings a permanent financial result, which is the sum of the total index takes at least 5-7%, with the possibility of the company to engage in any permitted from the point of view of the law, the type of work.The key areas can be distinguished:

  1. production of various types of products (goods, intermediate goods, raw materials and so on. D.).
  2. provide certain range of services (telecommunications, transportation, utilities, household and so on. D.).
  3. Implementation of varying degrees of difficulty under contract (non-industrial and industrial nature).

by 90 serves to reflect the amounts of income from principal activity and costs associated with it.

Reflection in accounting

of accounts 90 is a synthetic, active-passive, depending on the specific situation applied in the sub-account.The balance (balance) at the beginning and end of the period, he has not, is not reflected in the balance sheet.The main purpose of this bill is the definition of a financial (interim) results from the work of the enterprise for the current period.The calculated amount is transferred to form a common indicator of profitability or loss of work.The economic result is calculated as the difference between turnover subaccounts.90 score has a distinctive feature: it is completely closed only during the Reformation, the balance at the end of each calendar year.Charged to reflect all costs on the loan - the revenues (revenues from sales).

structure analytical accounting

run correctly open a sub-account of account 90 for the following positions:

  • 90/1 «Trading revenue";
  • 90/2 «Production cost of goods";
  • 90/3 «VAT";
  • 90/4 «Excise duties»;
  • 90/5 «Export duties";
  • 90/9 «Gains and / or losses on sales."

Each subaccount is filled throughout the year economic operations.Formed at the end of each revolution period closes at 90/9 and has no intermediate remainder.Financial and economic performance of the past month is calculated as the difference between turnover on the debit and total credit turnover on sub-accounts.Depending on the sign of the resulting value is carried out on the sub-account 9, which is closed to through 99.

Revenue for the reporting of assets, recognized by RAS (the position of the Accounting) 9/99, revenues from principal activity is created subaccount 90/1.It takes into account revenue from sales of goods, works, goods sold, services and so on. D. The amount of income received appears loan sub-account in correspondence with account 62 "Settlements with buyers' debit.Can also be used wiring:

  • AT 76 Km 90/1 "Proceeds from other debtors and creditors."
  • AT 50, 55, 52, 51, CR 90/1 "revenues credited to the bank, the currency, the special account or to the cashier of the enterprise."
  • AT 79 Km 90/1 "Income from a branch or a subsidiary."
  • AT 98 Km 90/1 "A portion of the proceeds allocated to the income of the next period" (for advance payment).

Total turnover on the loan 90/1 summarized and shows sales revenue for the current month, which later will serve to calculate the financial outcome of the main economic activities of the company.

production costs (full) cost of manufactured products is formed on the accounts of calculation and debited to the account 41, 43, 45, 40. At this price it is taken into account at the warehouse where it is stored until sold.When the sale of goods, products, providing a variety of services and performance of work by any organization carries additional costs not included in the cost of manufactured products.This type of cost is called business expenses that arise as a result of training and marketing.These include for AR № 10/99 on advertising costs, additional packaging, transportation and storage.Account wiring 90 in this case forms the following:

  • AT 90/2, Rm 43, 40, 41 "copied goods (finished products) at discount price."
  • AT 90/2, Km 42 "After the trading margin."
  • AT 90/2, Km 44 "accrued amount of commercial (realizable) costs."

Retailers do not form the cost of production, purchased for sale assets are recognized by 45 bill.When implementing any additional (commercial) costs conducted in Rm 44 "Distribution costs".


If an enterprise, in accordance with the law, is the payer of excise tax, VAT, the sale of works, goods and services is made with the inclusion of these types of tax in the total price.Taking into account exposed to the payment of taxes to buyers 90/3, 90/4.In the case of conducting international trade now takes into account the export duty on account 90/5.When calculating the VAT by 90 corresponds to the commission of a business transaction, the following posting:

  • AT 90/3, Km 68 "Exhibited VAT related to sales."

Similarly reflect all taxes payable to the budgets of different levels.

Reformation balance

90 by closing stages, is primarily determined by the turnover for the current period for each sub-account.Each of them locked wiring on 90/9.Closing the account 90 is carried out in a particular order, according to the scheme:

  1. calculates the amount of transactions on sub-account 90/1, wired subaccount closed AT 90/1, 90/9 Cr.
  2. summed turnover on spending and totals carried Debit 90/9, 90/2 loan, 3, 4, 5.
  3. turnover on all 90 sub-accounts and balances should be zero.
  4. On 9 subaccount determining financial performance, which is calculated as the amount recorded on the DR - turnover Rm account.Depending on the result reverses it at the expense of 99.
  5. Balances with the / sch.9 "Profit, loss on sales" should be shut down at the end, t. E. Be zero.

The balance of account 90 is not reflected at all resulting inventories necessary to check, perhaps for the calendar year as a result of an error by the turnover is unclassified.If this amount exists, it is necessary to cancel the corresponding wiring, conduct reformation balance before delivery reporting.Simultaneously, the total value is written off account 91 "Other income and expenses", resulting in the closure of 90 and 91 account for 99 financial result generated by the organization for the current year.

Automation of account

Job modern accounting involves competent use of specialized programs.Closing all the necessary billing happens automatically when you close the period.The duties of the employee's accounts include the results of the scrutiny and reflection of economic operations.Study of trial balance and account analysis will enable to track the regularity of the closure of the accounts to obtain accurate results.The score of 90 is deducted before the balance sheet, it is crucial to obtain objective information.Therefore, the chief accountant of the reformation process of balance is particularly important.It implies not only the correct closing of the accounts, but also checking his conduct during the whole period.