9. Включены в себестоимость командировочные расходы на производство продукции 1 6000
10. Списаны общепроизводственные расходы на себестоимость (база распределения косвенных расходов - заработная плата основных производственных рабочих):
10.1. продукции 1 ?
10.2. продукции 2 ?
11. Выпущена готовая продукция (95% стоимости незавершенного производства в декабре):
11.1. Продукция 1 ?
11.2. Продукция 2 ?
12. Отгружена готовая продукция покупателям
12.1. Выручка 1500000
12.2. Начислен НДС по отгруженной продукции 250000
12.3. Списана себестоимость проданной продукции ?
12.4. Зачтен ранее полученный от покупателя аванс 32000
12.5. Зачислена на расчетный счет оплата от покупателя 1400000
13. Удержан НДФЛ из заработной платы, начисленной в декабре (без учета стандартных вычетов) ?
14. Поступили денежные средства с расчетного счета в кассу предприятия для выплаты заработной платы за декабрь ?
15. Выдана заработная плата работникам предприятия за декабрь из кассы ?
16. Перечислены с расчетного счета взносы во внебюджетные фонды за декабрь ?
17. Произведена частичная оплата с расчетного счета краткосрочного кредита 25000
18. Произведена оплата с расчетного счета задолженности по налогам и сборам 14000
19. Списаны общехозяйственные расходы за декабрь ?
20. Списаны коммерческие расходы за декабрь ?
21. Принят к вычету НДС по приобретенным ценностям в декабре ?
22. Отражен финансовый результат ?
According to the information provided, the cost of business trips for the production of product 1 has been included in the cost of production, which should be accounted for in further calculations. Additionally, the general production expenses have been allocated to the cost of product 1 and 2 based on the wages of main production workers. It is important to note that 95% of the cost of unfinished production in December has been attributed to the cost of product 1 and 2 respectively. With regard to the sales, the revenue from sales of 1.5 million has been recorded, with 250,000 of VAT being charged to the customer. The cost of the sold products has not been specified, however, it should be deducted from the revenue to calculate the profit. Additionally, an advance payment of 32,000 has been received from the customer, which should also be accounted for in the calculations. The remaining amount of 1.4 million has been deposited into the company's checking account as payment from the customer. The income tax withheld from the wages in December should be taken into account, while considering only the standard deductions. In order to pay for the wages in December, an amount has been transferred from the checking account to the company's cash holdings. It is important to note that contributions to external funds in December have been transferred from the checking account. A partial payment for the short-term loan of 25,000 has also been made from the checking account, while also settling the tax and fee liabilities of 14,000 from the checking account. The company has recorded expenses for general management and commercial activities in December, as well as taxes paid on acquisitions. Furthermore, the financial outcome of the company should also be reflected in the financial statements.
