Cost Accounts

21 January 2024, 19:09

IV. Calculation accounts are used for recording actual costs and determining the cost of produced goods and completed works.

The cost is determined by summing up the amounts of expenses reflected on the debit side of calculation accounts.

These accounts include: 20 "Main Production", 23 "Auxiliary Productions" and others.

Calculation accounts, in terms of their structure, belong to asset accounts, where all costs are accumulated on the debit side, which make up the cost of produced goods and completed works, while actual cost of work is written off from the credit side. The balance in these accounts can be only a debit one, indicating unfinished production.

Source: "Methodological Recommendations for Accounting and Reporting at Grain Receiving and Flour Milling Enterprises" (approved by the Ministry of Agriculture)

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Морфология

Род

Понятие «калькуляционные счета» мужского рода.

Склонение и число

Падеж	Единственное число	Множественное число
Р	калькуляционного счёта	калькуляционных счётов
Д	калькуляционному счёту	калькуляционным счётам
В	калькуляционный счёт	калькуляционные счета
Т	калькуляционным счётом	калькуляционными счётами
П	калькуляционном счёте	калькуляционных счётах