Consider all the costs of the enterprise and identify those that relate to General. They are characterized by the fact that can not be directly attributed to the manufacturing process and are adopted for the calculation of production costs. SG & a expenses are: management and administrative costs; depreciation and payment of repairs to fixed assets that have management or General purposes; remuneration of labor of administrative personnel; rent for premises General; payment of consulting, auditing, information and other services; other management costs.
Reflect the General expenses to the debit of the collective-distributive accounts 26. In correspondence with it are accounts of the settlement with the contractors, employees, inventories and other, which karakteriziraju operations. All costs must be documented: acts, payment orders, statements, invoices or other primary documentation.
Calculate the total amount of General expenses that have accumulated on the debit of account 26. This value must match exactly with the corresponding accounting statements in the form No. 15, which shall be prepared by the accountant during the reporting period on the basis of primary documentation and the table.
Download all General expenses of the enterprise at the end of the reporting period, depending on the method of formation of production costs. If the calculation is made at full manufacturing cost of the credit on the account 26 "General economic expenses" and a debit account 20 "Primary production". In some cases, the account 23 "Auxiliary production". If the company adopted the abbreviated cost calculation, the cost of the account 26 are transferred to the sub account 90.2 "Cost of sales".