Open Access
Table 3.
Recommended correspondence of accounts in accounts 92 “Marginal profit (loss)”
| Account Number and Name | Assignment | The Name of the Operation | Account Correspondence | |
|---|---|---|---|---|
| Debit | Credit | |||
| 92 “Marginal profit (loss)” | intended to account for the amount of marginal profit (loss) | Marginal profit is reflected | 90 “Sales” | 92-1 “Marginal profit (loss)” |
| Marginal loss is reflected | 92-1 “Marginal profit (loss)” | 90 “Sales” | ||
| Written off fixed expenses for financial result | 92 -2 ‘Fixed costs’ | 26 “General expenses | ||
| Revenue from sales is revealed | 92-3 “Profit (loss) from sales” | 99 “Profit and loss” | ||
| Loss from sales is revealed | 99 “Profit and loss” | 92 “Profit (loss) from sales” | ||
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