Accounting for retail transactions. Accounting for material assets and analysis of turnover in trade organizations. Peculiarities of normative regulation of accounting at trade enterprises

Retail is a favorite industry for scrutiny by various regulatory authorities. Indeed, in this business, the maximum turnover of funds is the most, which forces the tax authorities to be more careful when checking these types of businesses. That is why it is so important to organize the correct accounting. In this article, we will look at how accounting is carried out in retail.

Accounting for goods in trade

Accounting for goods and materials is kept on an active-passive account 41 (see → “ “.). The value of property can be reflected both at purchase prices and at sale prices.

Important! The chosen method of accounting must be fixed in the accounting policy of the organization.

Consider the pros and cons of each of the accounting methods in more detail.

Accounting for goods at purchase prices

The purchase price accounting method is more typical for wholesale trade or for the retail sale of single goods, for example, household appliances or furniture. That is, when it is possible to track the batch and the purchase price of goods and materials: quantitative-sum accounting. This approach will more correctly reflect the result of the transaction for each product, and if the company uses modern inventory accounting systems, then it is easy to organize accounting using this method even in a huge supermarket. But if the store is small, there are no automated systems, and the assortment is quite extensive, for example, in grocery stores, then accounting for goods and materials at purchase prices is a very labor- and time-consuming matter.

The disadvantages of this method include:

• Increased costs (automated systems or involvement of a separate specialist);
• Time costs and errors during the inventory;
• Errors in determining the retail price, tk. purchase prices are constantly changing even for one supplier;
• Lack of efficiency etc.

Therefore, accounting for goods and materials in retail is most often carried out at selling prices.

Accounting for goods at sales prices

To organize accounting in this way, an extra charge is added to the purchase price, which is reflected in account 42. This account is passive, that is, turnover is only on credit.

Important! The trade margin is not taken into account in the balance sheet, and therefore the cost of goods and materials is entered into the document only at purchase prices, regardless of the chosen method of accounting for goods.

The markup amount can be determined by:

• Adding a certain percentage to the purchase price;
• Adding the same amount to the price of each item;
• Establishing a single price for a certain type of product and deducting purchases from it.

In retail, it is the 3rd option that is most often used, since different suppliers for the same product may have different prices. And so that sellers do not get confused, a single price is set for it.

The amount of the mark-up for each receipt of goods and materials is documented in the register of retail prices. It is most convenient to draw up a new document for each receipt of goods. The form can be developed independently. From the details you must specify:

• Title of the document;
• Date and number;
• Nomenclature;
• Purchase price;
• markup;
• Selling price;
• Signatures of responsible persons.

The well-known abbreviation of goods and materials is inventory, a whole block of funds called current assets, without which not a single production process can do. As a rule, stocks are the basis for processing materials into a product produced in a company. Let's talk about goods and materials: composition, accounting, movement and place in the strict hierarchy of the balance sheet.

Get to know TMC

The interpretation of this concept combines general information about inventories and includes several types of funds classified as follows:

Raw materials and materials;

Spare parts;

Semi-finished products of own production in warehouses;

Purchased and finished products;

Construction Materials;

Fuel and lubricants;

Returnable waste and useful residues;

Household inventory;

Container.

Inventory and materials are working capital, objects of labor used for household needs, consumed in the production process and increasing the cost of the product. Inventories are the most liquid (after funds) assets of a company. The period of effective use of materials does not exceed 1 year.

Inventory accounting

Like all assets, stocks must be accounted for, and for this purpose several balance accounts are provided and a number of unified primary documents and registers of synthetic accounting have been developed. In the balance sheet, goods and materials are accumulated in the second section "Current assets". It reflects the balance of inventories in monetary terms at the beginning and end of the reporting period.
Information about the availability of stocks in the balance sheet is the final result of the accounting work carried out, information about the dynamics of the movement of materials is reflected in primary documents and generalized registers - order journals and material accounting sheets.

Admission

Obtaining goods and materials is usually carried out as:

Acquisition for a fee from supplier companies;

Mutual exchange in barter transactions;

Free supply from the founders or higher organizations;

Posting of products produced on their own;

Receipt of useful residues during the dismantling of obsolete equipment, machine tools or other property.

Any receipt of stocks is documented. On the values ​​purchased from suppliers on invoices and invoices, in the pantry make up a receipt order f. No. M-4. It becomes the basis for entering information on the quantity and value of stocks in the warehouse accounting card f. No. M-17.

When deliveries are made without an accompanying invoice or when differences are identified in the cost or quantity of materials actually received with information in the documents, an act of acceptance f. No. M-7. It is compiled by a special authorized commission, which receives materials according to the actual availability and accounting prices. The total surplus is subsequently reflected as an increase in the debt to the supplier, and the identified shortage of goods and materials is the reason for making a claim to it.

The receipt of materials by the freight forwarder or other representative of the recipient company at the supplier's warehouse is formalized by issuing a power of attorney f. No. M-2 or M-2a - a document authorizing the receipt of goods and materials on behalf of the enterprise. For the arrival of materials of own production in the pantry, they make up a requirement-invoice f. No. M-11.

Useful residues coming from the dismantling of production equipment, buildings or other assets are credited to the warehouse according to the act f. No. M-35, which indicates the object of dismantling, the quantity, price and cost of incoming returnable waste.

Features of pricing in accounting for materials

The issued documents for the receipt of goods and materials are transferred to the accountant who maintains the appropriate records. The accounting policy of the enterprise accepts one of the two existing options for the cost accounting of inventories. They can be accounted for at actual or discount prices.

Actual prices of goods and materials are the amounts paid to suppliers in accordance with the agreements concluded, reduced by the value of refundable taxes, but including the payment of costs associated with the purchase. This method of accounting is used mainly by companies with a small range of reserves.

Accounting prices are set by the enterprise independently in order to simplify the accounting of expenses. This method is preferable if there are many names of values ​​in the enterprise. Let's look at the differences between prices on the given examples.

Example #1 – accounting when applying actual cost

OOO "Argo" purchases office supplies for the total amount of 59,000 rubles including VAT. The accountant takes notes:

D 60 K 51 - 59 000 - invoice paid.
D 10 K 60 - 50,000 - posting of goods and materials.
D 19 K 60 - 9,000 - VAT on purchased stocks.
D 26 K 10 - 50,000 - write-off of goods and materials (products issued to employees).

Discount prices

This method involves the use of balance sheet account No. 15 "Procurement / purchase of goods and materials", the debit of which should reflect the actual costs of purchasing stocks, and the credit - their accounting price.

The difference between these amounts is deducted from the account. 15 per count. No. 16 "Deviations in the cost of goods and materials." The total differences are written off (or reversed with negative values) to the accounts of the main production. When selling stocks, differences from the variance account are reflected in the debit account. 91/2 "Other expenses".

Example #2

PJSC "Antey" purchased paper for work - 50 packs. In the supplier's invoice, the purchase price is 6,195 rubles. with VAT, i.e. the price of 1 package is 105 rubles, with VAT - 123.9 rubles.

Accounting entries:

D 60 K 51 - 6,195 rubles. (payment of invoice).
D 10 K 15 - 5,000 rubles. (paper posting at discount price).
D 15 K 60 - 6,195 rubles. (actual price fixed).
D 19 K 60 - 945 rubles. ("input" VAT).

The accounting cost was 5,000 rubles, the actual cost was 5,250 rubles, which means:

D 16 K 15 - 250 rubles. (the amount of excess of the actual price over the accounting price is written off).

D 26 K 10 - 5,250 rubles. (the cost of the paper transferred to production is written off).

At the end of the month, deviations taken into account in the debit of the account. 16 are debited to expense accounts:

D 26 K 16 - 250 rubles.

Storage of goods and materials

Not always stored values ​​are reflected in balance sheets as acquired. Sometimes a company's storerooms store materials that don't belong to it. This happens when warehouse space is rented out to other enterprises or when goods and materials belonging to other companies are accepted for safekeeping, that is, they are only responsible for the safety of goods and materials.
Such materials do not participate in the production process of the organization and are accounted for in the balance on account 002 “Inventory and materials accepted for storage”.

The transfer of goods and materials for safekeeping is formalized by drawing up appropriate agreements that fix all the main conditions of the contract: terms, cost, circumstances.

Disposal of goods and materials

The movement of materials is a normal production process: they are regularly released for processing, transferred for their own needs, sold or written off in case of emergencies. The release of stocks from the pantry is also documented. Accounting documents for disposal are different. For example, the transfer of limited materials is issued with a limit-fence card (f. M-8). When consumption rates are not established, vacation is made on demand-invoice f. M-11. The implementation is accompanied by the issuance of an invoice f. M-15 for the release of goods and materials on the side.

Valuation of goods and materials on vacation

When releasing stocks into production, as well as during other disposals, goods and materials are evaluated using one of the methods, which is mandatory stipulated by the company's accounting policy. They are applied for each group of materials, and one method is valid for one financial year.

Evaluate goods and materials by:

The cost of one unit;

Average cost;

FIFO, i.e. at the price of the first materials at the time of purchase.

The first of these methods is used for stocks used by companies in an extraordinary way, for example, when producing products from precious metals, or with a small range of material groups.

The most common way is to calculate the price at the average cost. The algorithm is as follows: the total cost of a type or group of materials is divided by the quantity. The calculation takes into account the inventory balances (quantity / amount) at the beginning of the month and their receipt, i.e. such calculations are updated monthly.

In the FIFO method, the cost of materials at disposal is equal to the value of the purchase price in time at an earlier date. This method is most effective in case of rising prices and loses its relevance if the emerging situation provokes a fall in prices.

Accounting records upon disposal of goods and materials

D 20 (23, 29) K 10 - transfer to production.
D 08 K 10 - leave for construction in a household way.
D 91 K 10 - write-off upon sale or gratuitous transfer.

Analytical accounting of goods and materials is organized in places of storage, i.e. in pantries, and is a mandatory maintenance of accounting cards for each item of materials. Responsible persons are storekeepers, and supervisors are accountants. At the end of the month, the storekeeper displays the balance of goods and materials on the cards, where they indicate the movement, opening and closing balances, the accountant compares them with the documents and certifies the correctness of the storekeeper's calculations by handwriting in a special column of the card.

In accounting, on the basis of documented transactions, the accountant displays the balance of inventories in value terms, which is recorded in the second section of the balance sheet as the cost of goods and materials. A breakdown of the balances for each position is given in the material accounting sheet.

Accounting for the receipt of goods.

Accounting at a retail trade enterprise should provide:

Control over the implementation of the plan of retail turnover, preparation of information necessary to manage all the services of the enterprise;

Checking the correctness of documenting, the legality and expediency of commodity transactions, their timely and complete reflection in accounting;

Organization of liability for goods;

Control over the correctness of write-off of commodity losses;

Monitoring compliance with the rules for conducting inventories, timely identification and reflection in the accounting of their results.

The main tasks of accounting for the receipt of goods and the fulfillment of supply contracts:

1) control over the implementation of the plan for the receipt of goods in general, as well as by sources of receipt;

2) monitoring the fulfillment of contractual obligations by suppliers in terms of quantity (volume), assortment, quality, delivery time of goods;

3) control over the correct determination of the quantity, quality, prices, cost of goods received by the store, over the timely and high-quality execution of documents for the goods received. This determines the substantiation and timely presentation of claims to the supplier or transport organizations for the short supply of goods, for lowering their quality compared to that specified in the supplier's documents;

4) control over the timely and complete posting of received goods by materially responsible persons, which is an important condition for ensuring the safety of inventory items;

5) control over the implementation of timely and correct settlements with suppliers for received and credited goods.

The main component of the retail turnover is the sale of goods to the population for cash, and the volume of sales is determined by the proceeds from the goods sold. At a retail enterprise, one of the most important parts of accounting is accounting for goods.

The acquisition of inventory items on the side can be carried out in two ways. In the first option, for the acquisition of inventory items on the side, the enterprise appoints its attorney. He is given a cash account with the right to receive goods and immediately pay for them, or a power of attorney by which inventory items can be obtained, in accordance with an agreement that takes place between enterprises in the form of a supply contract or a letter of guarantee with the visa of the supplier’s head (independently paid for commodity material values ​​previously or not). Delivery of goods in such cases is carried out by self-delivery, regardless of the geographical location of the buyer and supplier. In the second option (remoteness of the supplier from the recipient, and / or the constancy of supplies), deliveries are carried out by an intermediary - a transport company or directly by the supplier. The accounting department of a trading enterprise must control the completeness and timeliness of posting goods and the correctness of their payment. Control should begin from the moment of payment for the goods, and if the goods arrive before payment, from the moment they actually receive money.

In practice, in the conditions of manual accounting, there are mainly two methods of accounting control over the completeness and timeliness of posting goods, as well as the correctness of their payment:

1 Method - maintaining a position accounting register on account 60 "Settlements with suppliers and contractors"

Method 2 - non-registration.

Organizations often use one method, based on the combination of analytical accounting of settlements with suppliers with synthetic accounting. With a journal-order form, such an accounting register is a journal-order on the credit of account 60 “Settlements with suppliers and contractors” with a debit statement. This register is opened every month. The debit statement reflects the payment for goods, and the journal-warrant reflects the posting of goods. Operations in the accounting registers are reflected in a positional way - on the same line of both parts, credit amounts are recorded, meaning the posting of goods and debit indicators, meaning payment for goods.

Accounting for settlements with suppliers by maintaining a position accounting register is very laborious and requires a large amount of records. In retail trade, the registrationless method of accounting for settlements with suppliers is effective. Settlement documents are compared with the goods, which is noted in a special part of the commodity report, that is, the date of payment is indicated. At the end of the month, on the basis of unclosed positions in the commodity report, a posting statement for unpaid goods is compiled. The statement indicates the supplier's code and trade units, the date and number of the sales document, the cost of goods and containers, transportation costs, the amount payable. In the statement of credited, but not paid for goods, marks are made in the next month on payment for goods. The non-registration method of accounting for settlements with suppliers is very simple and provides operational control over posting and payment for goods. It excludes double registration of transactions, both for payment for goods and for posting goods.

With computer processing: control is carried out automatically on the basis of a comparison of two arrays - information on payment for goods and on their posting by financially responsible persons. When using a PC, the timeliness of payment for goods is automatically determined, which constitutes the modern principles for issuing information on deviations from the normal course of economic life. Information about paid settlement documents is accumulated in the PVEM memory and used to compile synthetic accounting registers.

The procedure for recording shortages and losses from damage to goods identified upon acceptance depends on many factors (guilty persons, terms of the supply contract, time of payment for goods, etc.). If the culprit of the shortage or damage is the supplier and the terms of the supply contract provide for in this case the refusal to pay for the missing (damaged) goods, and the money for the goods has not yet been transferred to the supplier, then the buyer, when paying for the goods, reduces the amount of payment and the cost of these goods. Other reasons for the shortage of goods may be the natural loss of goods during their transportation, normalized losses from the destruction of goods in glassware, products made of fragile materials, theft in transit, etc. The amounts of shortfalls are written off within the limits of natural attrition and losses from the battle within the established norms, and when specific perpetrators of the shortage are identified, the write-off is made at the expense of the guilty person.

Upon receipt of goods, if there is no discrepancy between the quantity and cost of the goods received and the supplier's accompanying documents, then the acceptance is issued on the invoice or other document replacing it by affixing a special stamp and the signature of the financially responsible persons on these documents. Signatures of the receiving and delivering person are required. If there is only one signature, the document is invalid.

Accounting for goods and containers in retail trade enterprises is carried out on account 41 "goods", sub-account 2 "Goods in retail trade". Goods in this account are recorded at retail or final sale prices. The difference between the cost of goods at retail or final selling prices and their purchase price is accounted for on account 42, subaccount 2 “Trade margin (discount, cape) for goods in retail enterprises.

Received goods and containers from suppliers, confirmed by the signature of materially responsible persons in documents (invoices, consignment notes, etc.), are accounted for in accounting records:

Account 41 debit, sub-account 2 "Goods and containers in retail trade enterprises" (at retail or final selling prices) Credit of account 60 "Settlements with suppliers" - for the purchase cost of goods and containers ".

If the goods are accounted for on account 41 at sales prices, then an additional entry is made for the amount of the trade allowance calculated by its average percentage of the cost of the goods actually received:

Account 41 debit, sub-account 2 “Goods and packaging in retail outlets” (at retail or final selling prices) Account 42 credit “Trade margin”

In accordance with the contract, the invoice or waybill by the supplier may include transportation costs payable by the buyer. For this amount, in addition to the above entry for the posting of goods and containers, an entry is made to reflect the costs of delivery of goods:

Debit of account 44, sub-account 2 "Distribution costs of retail trade enterprises" Credit of account 60 "Settlements with suppliers".

Accounting for the sale and other disposal of goods.

The sale of goods in retail trade enterprises is carried out for cash. Accounting for goods at retailers selling goods to the public is carried out in sum or quantitative-sum terms. Documentation of the sale of goods for cash depends on the form of customer service and the procedure for obtaining cash from them.

Cash registers must be installed in all retail outlets. They must be registered with the tax office and in good condition. Work with cash registers at trading enterprises should be carried out in accordance with the current directive and methodological documents. All settlements with the population must be accompanied by the issuance of cash receipts. The buyer pays the cost of the goods at the checkout. Money is received by cashiers - tellers. A check is knocked out on the cash machine, and a copy of the check is printed on its control tape. Sellers release the goods for the amount indicated in the check. Cash receipts are kept during the day on tattoos, and at the end of the day they calculate and determine the amount of revenue for the day. This amount must correspond to the data of the indications of the summing money counters of the cash register. For unused checks, money is returned to customers after the corresponding inscription of the store manager, and the amount of returned checks is deducted from the sum of the readings of the summing counters. Goods may be sold on invoices. On the basis of the power of attorney of the buyer, the goods are released from the account of the materially responsible person.

At self-service enterprises with subsequent payment for goods, the cashier-controller receives the money. With this order, the main document that remains at the enterprise and where sales data is recorded is a control cash tape. Sales proceeds are determined based on the readings of the cash register meters, taking into account the act on the return of money to buyers on unused cash receipts.

All operations on the movement of the cashier's proceeds are recorded in the book of the cashier - teller. It reflects the readings of the cash register meters at the beginning and end of the working day, the amount of revenue per day, the handed over cash receipts and paid documents, the amount of checks returned by customers, as well as deviations (shortages, surpluses) between the readings of revenue on the counters and the actual availability of money and cash documents at the cashier.

The results of the work of the cash desk are confirmed daily by the director and cashier of the store with their signatures. The accounting department is provided with a daily cash register report. Controllers of cash desks installed on the trading floor hand over the proceeds to the senior cashier of the store, who writes out cash receipts and receipts for them. Receipts for the receipt cash order for the amount of proceeds handed over to the cash desk are attached to the commodity report and serve as the basis for writing off the cost of goods sold from the account of materially responsible persons. Senior cashiers attach orders to their cash reports, and send the proceeds to the bank for crediting to the company's current account. The heads of departments, sections of the store, on the basis of incoming and outgoing documents, draw up commodity reports and submit them to the accounting department within the time limits established by the chief accountant. Reports after verification and accounting processing are the basis for recording data on the movement of inventory items in accounting registers.

A commodity report is compiled on the forms of a commodity-monetary report and basically in the same way. The difference is only in filling out the expenditure part of the report, where cash sales are reflected on the basis of the readings of cash register meters in the amount of actual revenue received by the cashier from buyers.

The cash register report is compiled by the cashier of the trade enterprise on a daily basis in the prescribed form. In the column "Incoming" the received proceeds from the sale of goods by departments (sections) are recorded based on the indicators of cash counters recorded in the book of the cashier - teller. If there is a refund on unused checks, then the amount of revenue is reflected in the report, with the exception of money returned to customers. In the column "Expense" write down the amounts for each document separately for the delivery of money to the bank, the issuance of wages and other payments made from the proceeds. The report is drawn up in two copies, one of which, together with the documents, is submitted to the accounting department against receipt on the second copy.

Most goods are sold at free prices, which are divided into holiday and retail prices. Free prices are set by manufacturers in agreement with buyers of goods and are used in the calculation of manufacturers with all buyers. Free retail prices for goods are formed by a retailer who sells to the public on the basis of: free selling prices of the manufacturer, trade markups, including paid wholesale markups, as well as other costs associated with the delivery of goods to retail enterprises, storage and sale of goods at retail, profit. The difference between the cost of goods at sale (free selling, free retail) prices or the retail markup is the purchase price. Above it, packaging and transportation costs may be paid, which are reflected in the supplier's accompanying documents as separate items.

To account for the sale of goods and containers for cash, as well as for accounting for the receipt of goods, account 41, subaccount 2 "Goods in retail trade enterprises" is used. The proceeds are deposited daily.

Along with the sale, there is another disposal of goods from retail trade enterprises (losses, shortages, markdowns of goods, etc.). identified through inventory. The procedure for conducting and documenting the results of the inventory is determined in the instructions for the inventory of property and financial obligations.

Commodity losses can occur, both for objective and subjective reasons, they are divided into standardized and non-standardized:

Normalized losses - losses within the limits of natural attrition are formed as a result of physical and chemical changes in goods that cause a decrease in their initial mass (volume). The maximum amount of losses is regulated by the norms of natural loss, which is written off according to a special calculation approved by the head of the enterprise, only if there are actual shortages of goods during the inventory and only within the limits approved in the manner prescribed by law.

Non-normalized losses - losses in excess of the norms of natural loss. They are drawn up by acts drawn up by the commission for damage, battle, scrap of goods. These goods, which have become completely unusable and are subject to write-off, must be seized and destroyed. Acts are considered by the head of the enterprise. Losses must be recovered from the perpetrators and only in the absence of specific perpetrators can they be written off at the expense of the enterprise.

Some products must go through a preparation stage before entering the trading floor: release from binding materials, containers and paper wrappers, cleaned contaminated surfaces, windward sections, a yellowed layer of fat, etc. The resulting waste is discarded. Some goods are accounted for immediately after the minus of waste according to established standards. Depending on the terms of the supply contract, these wastes are written off either at the expense of an additional discount from the supplier or at the expense of a trade organization. An act is drawn up for the disposal of waste. The calculation of the amount of waste according to the approved standards is made directly on the receipt documents themselves. The financially responsible person receives the goods in net weight, that is, minus waste.

In self-service stores and with an open display of goods, in addition to losses due to natural loss during storage and sale, there are losses due to the “forgetfulness” of buyers. Previously, such losses were normalized (as a percentage of the turnover of goods) and differentiated taking into account the specialization of the store, that is, additional norms for writing off losses exceeding the norms of natural loss were established. Write-off of losses within these norms is allowed when the shortage of goods identified during the inventory exceeds the norms of natural loss. Such additional losses within the norms, as well as natural loss, are written off to distribution costs or at the expense of the accrued reserve. The procedure for recording operations for accruing a reserve and writing off such losses in accounting is similar to the procedure for writing off the natural loss of goods. Currently, there is no mention of these losses in any regulatory document. But they arise objectively and should be equated with natural loss and written off according to approved norms.

Losses of goods due to battle, damage, scrap are activated and written off at the expense of the guilty parties. In addition to the mandatory details, the act indicates the cause of the loss and the possibility of further use: scrapping, selling at a lower price, recycling or destruction. The destruction of damaged goods is carried out in the presence of a commission in order to avoid repeated write-offs and activation. Delivery of goods for processing, scrap and fattening stations draw up a waybill. Acts on the fight, damage, scrap of goods are transferred to the accounting department to check the correctness of the compilation, after which they are transferred to the head of the enterprise for approval to decide at whose expense the resulting losses should be written off. Since these losses arise due to mismanagement (unsatisfactory storage conditions, improper handling of goods during transportation, storage, vacation), they are recovered from the guilty parties. And only if it is impossible to establish the specific perpetrators of the damage, the losses are written off at the expense of the enterprise. Losses of goods due to the fight, damage, scrap in the account are reflected in the generally established order.

When posting goods received in containers (for example: caviar, jam, jam in barrels), the net weight of goods is determined by subtracting the tare weight from the marking from the gross weight. After the sale of such goods, the released containers are weighed, and it may turn out that the actual weight of the container is greater than indicated on the label due to the absorption of the goods into the container. The resulting difference between the actual tare weight and the tare weight indicated on the marking is called the tare curtain. This means that less goods were sold than were credited. Due to the fact that the veil of the container occurs not through the fault of the financially responsible person, but for objective reasons, the amount of the veil of the container is written off as an excessively credited goods. The curtain of the container is drawn up by a special act. The terms of its preparation are established by the terms of delivery. If the term is not specified, then the act must be drawn up no later than ten days after the release of the container, and for semi-liquid goods and with brine - immediately after its release. When drawing up an act, a mark is made on the container indicating the date and number of the act to prevent repeated weighing of the same container.

Goods for which veils of packaging are possible are registered in a special journal, it indicates the name of the supplier and goods, the date and number of the document, the weight of the goods according to the supplier's documents (separately gross, net, tare weight). Depending on the terms of the contract with the supplier, the curtains of containers are written off in different ways. If the write-off occurs at the expense of the supplier, then a letter of claim is sent to him with a copy of the act on the curtain of containers, and on the basis of this letter a claim is made to the supplier, while the curtains of the container are written off from the financially responsible person at accounting prices, and the purchase price of the goods is recovered from the supplier. If it is impossible to make a claim to the supplier (an act on the curtain of containers was not timely or incorrectly drawn up), then these losses are attributed to the guilty parties. If the culprits cannot be identified, the container curtains can be written off at the expense of the trading company.

Write-off of shortages of goods in glass containers and empty glass containers as a result of breaking within the limits during transportation to retail trade enterprises is carried out according to the actual size on the basis of a special calculation, in an amount not exceeding the limit standards. Write-off can be made only after the inventory of valuables: for goods in glass containers - at the prices at which the goods were credited (together with the container); for empty glass containers - at average mortgage prices. Losses of goods from breaking glass containers within the limits are charged to distribution costs at purchase prices, losses from breaking empty glass containers within the limits are charged to distribution costs at average margin prices. In excess of the norms, losses are reimbursed by a financially responsible person: from the breakage of glass containers with goods - at discount prices, from the breakage of empty glass containers - at average mortgage prices.

The container, after its release from under the goods, should, as a rule, be handed over to suppliers. For the returned container, an expense or consignment note is issued in two copies. The invoice indicates: the name of the container, the quantity, the discount price and the amount. The persons accepting the container check its actual condition and, in case of compliance with the data of the accompanying document, sign for receipt, and one copy of the invoice is returned to the trade enterprise. If discrepancies are identified during acceptance, then an incoming invoice is issued. One of its two copies is handed over to the person handing over the container, and the second, when reporting, is handed over to the accounting department.

Sum and quantitatively - the sum method of accounting for the receipt and sale of goods.

Goods can be taken into account in sum or quantity terms.

The sum method of accounting - implies accounting for inventory in monetary terms. As mentioned above, goods entering the retail trade are credited on the day they are received on the basis of invoices, bills of lading or other accompanying documents for the name of the goods in value terms. Accounting in the warehouse can be maintained either at the selling price (using account 42 Trade margin) or at the purchase price (without using account 42 Trade margins).

Consider the options: The use of account 42 "Trade margin" suggests that the selling price should be fixed. In the conditions of floating prices and the instability of the ruble, this is an unaffordable luxury. The main argument for the use of account 42 is the storage in the pantry and the assignment to the materially responsible person of goods at selling prices. In the case of compensation for losses, the materially responsible person will be charged the shortage not at the purchase price, but at the selling price. But it is not always the case. Even if goods are accounted for at the selling price, then compensation for shortages does not have to be entered at the same price. And since compensation for damages is an extraordinary case, it does not happen often, it is better to slightly complicate the calculation algorithm when collecting shortages than to complicate the calculations associated with everyday work. This approach is convenient in relation to control over the safety of goods and the work of materially responsible persons. In this case, you can daily compare the totals on the cash register - income for goods sold with the totals on consumption from the reports of financially responsible persons. However, this method of accounting for goods in the pantry makes other work difficult. Accounting entries become more complicated due to the fact that separately on account 42 it is necessary to reflect the difference between the cost of goods stored in the pantry at the sale price with their cost at the purchase price. Such an approach is inconvenient in case of frequent changes in the price for the goods sold, and if we take into account the multiple price changes within one working day, it becomes clear that such an approach is inconvenient. Therefore, in practice it is better to apply accounting without using account 42 “Trade margin”. With the sum method of accounting, the sale of goods is made out only by cash receipts, they indicate only the cost of the goods sold. Nevertheless, this method is still quite widespread in our country, since our trading enterprises are not yet equipped with equipment that automates accounting operations with the allocation of specific product names, for example: based on the use of bar codes.

In trade, the use of the sum method of accounting is not very effective. Maintaining quantitative and sum accounting leads to a significant reduction in theft and losses, faster and more reliable information and, as a result, to an increase in the profitability and profitability of the enterprise. The amount of released goods is determined according to the reports of sellers (storekeepers or other financially responsible persons). To identify discrepancies between the reports of financially responsible persons and the actual balances in the pantry, it is necessary to regulate (for example: once a month) to conduct an inventory. If the inventory is carried out regularly.

On account 50 "Cashier" analytical accounting is kept for sellers, cashiers and is confirmed by the cashier's report. Depending on the level of automation of accounting at the enterprise, postings are reflected in reality less often (at the time of the need) or based on the results of work per day (at the end of the working day) or for the reporting period.

The name and quantity of goods sold are recorded by sellers and reflected in their daily sales reports.

Accounting for trade margins and discounts.

Account 42 "Trade margin" is intended to summarize information on trade margins (discounts, markups) for goods in organizations engaged in retail trade, if they are recorded at sales prices. Account 42 "Trade margin" also takes into account discounts provided by suppliers to organizations engaged in retail trade for possible loss of goods, as well as for reimbursement of additional transportation costs. Account 42 "Trade margin" is credited when goods are accepted for accounting for the amount of the trade margin (discounts, capes).

The amount of the trade margin (discounts, markups) for goods sold, released or written off due to natural loss, marriage, damage, etc., is reversed on the credit of account 42 "Trade margin" in correspondence with the debit of account 90 "Sales" and other relevant accounts . The amounts of markups (discounts) relating to unsold goods are specified on the basis of inventory lists by determining the allowable markup (discount) for goods in accordance with the established sizes.

The amount of the discount (markup) on the balance of unsold goods in organizations engaged in retail trade can be determined by the percentage calculated on the basis of the ratio of the amount of markups (discounts) on the balance of goods at the beginning of the month and the turnover on the credit of account 42 "Trade margin" (excluding reversed amounts) to the sum of goods sold during the month (at sales prices) and the balance of goods at the end of the month (at sales prices).

Analytical accounting on account 42 "Trade margin" should provide separate reflection of the amounts of markups (discounts) and price differences related to goods in organizations engaged in retail trade and goods shipped.

Documentation of trade transactions.

The receipt of material assets from suppliers is carried out on the basis of business contracts concluded between buyers and suppliers. The contracts concluded between suppliers and buyers stipulate: types of supplied commodity and material assets, commercial terms of delivery, quantitative and cost indicators of commodity and material assets, terms of contract execution, settlement procedure (payment terms), as well as the responsibility of the parties for improper performance of the contract .

Each business transaction, including the receipt of goods, must be documented. Any document must have the following basic details:

Name of the document (form);

Form code;

Date of preparation;

Meters (in quantitative and cost terms);

Name of the positions of persons responsible for the performance of business transactions and the correctness of its execution;

Personal signatures and their decoding.

Additional details may also be included. Documents are drawn up at the time of the operation, and if this is not possible immediately after the end of the operation.

To receive goods and containers from suppliers, a representative of the enterprise (forwarder) is issued a power of attorney. All powers of attorney are registered at the time of issue in a special journal. A power of attorney is issued only by an accountant to a specific individual, indicating the validity period and the names of the values ​​expected to be received. The signature of the freight forwarder is required on the power of attorney, which must be certified by the signatures of the accountant and the manager with the imprint of the company's seal. By proxy, a representative of the enterprise can receive the goods directly from the supplier with the issuance of shipping documents at the same time.

The main documents on the basis of which goods are received are invoices, waybills, etc. Waybills are issued when goods are delivered by road, in other cases invoices are issued. Invoices are registered in the sales book and in the purchase book.

Invoices are drawn up by the supplier in the name of the buyer's enterprise in two copies, the first of which is presented by the supplier to the buyer no later than ten days from the date of shipment of goods or prepayment (advance payment) and entitles to offset (reimbursement) of amounts for value added tax. The second copy of the invoice (copy) remains with the supplier for reflection in the sales book.

The invoice must indicate:

The serial number of the invoice;

Name and registration number of the supplier of goods;

Name of the recipient of the goods;

Cost (price) of goods;

The amount of value added tax;

Date of submission of the invoice;

Erasures and blots are not allowed on the invoice. Corrections are certified by the signature of the head and the seal of the supplier's enterprise indicating the date of correction.

Received and issued invoices are stored separately in the invoice register. They must be filed and numbered.

Buyers of goods keep a register of invoices received from the supplier and a book of purchases. The purchase book is intended for registration of invoices in order to determine the amount of value added tax. Invoices submitted by suppliers are subject to registration in the purchase book in chronological order as the purchased goods are paid for and credited. The shopping book must be laced, its pages numbered and sealed. Control over the correctness of keeping the book is carried out by the head of the enterprise or a person authorized by him.

Depending on the characteristics of the goods, the waybills or invoices may be accompanied by documents confirming the quantity of goods or their quality (quality certificates, certificates, certificates of laboratory analysis results).

The freight forwarder delivers the received cargo with accompanying documents to the warehouse of his company. When delivering goods by road, the driver of the fleet is a representative of the supplier and, together with the goods, transfers to the financially responsible person one copy of the bill of lading.

For violation of the terms of the contracts, suppliers and buyers bear mutual financial responsibility in the form of forfeit, fines and penalties for non-fulfillment of contractual terms, for delay in payment of settlement documents and for unreasonable refusal.

When promoting goods from suppliers to buyers, transportation costs and the problem of their payment arise. Transportation costs may be paid:

Supplier;

Buyer;

Part of the cost is paid by the supplier, part by the buyer.

The procedure for the distribution of transportation costs between the supplier and the buyer is determined, by agreement of the parties, in the supply contract. Transportation costs are included in distribution costs.

Depending on the terms of the supply contract, the goods may be paid for after or before they are received by the buyer.

Regardless of the method of payment and delivery, the procedure for posting inventory items must meet certain requirements. With any option of receiving goods from the supplier and any delivery option, they are presented to the financially responsible person for posting. Acceptance at the warehouse is carried out by the method of direct counting, weighing, measurement and external examination, in order to identify compliance with the data of the accompanying documents. In the event that, during the acceptance of goods, shortages, surpluses, regrading, quality inconsistencies or receipt of valuables without the supplier's accompanying documents are detected, a commission is created, which draws up an Act on the established discrepancy in quantity upon acceptance of products (goods), an Act on the acceptance of goods by quality or an Act for posting goods received without a supplier invoice. On the drawing up of the act, a mark is made on all copies of the waybills. The acts are drawn up in three copies: one copy remains at the enterprise that accepted the goods, the other is handed over against receipt on the first copy to the representative of the supplier or sent to him upon a claim, the third copy is submitted to the accounting department. The act is signed by a representative of the host organization and a representative of the supplier. This act is the main document on the basis of which the relevant claims can be made to the supplier.

If a shortage is detected during the acceptance of valuables, the cost of goods received by the enterprise is reduced by its value, and the corresponding amounts are reflected in the settlements for claims or shortages and losses from damage to valuables, as well as calculations for compensation for material damage by accessory. The container received with the goods is also accounted for. For containers, as well as for packaging materials received from unpacking the goods and for containers received in packaging included in the price of the goods and not shown separately in the supplier's invoices, an Act is drawn up for the posting of containers not indicated in the supplier's invoice. The act is drawn up by a commission consisting of the director of a trading enterprise (or his deputy), a materially responsible person in one copy, which is transferred to the accounting department with a commodity report.

Goods entering retail trade are accounted for on the day they are received on the basis of invoices, bills of lading or other accompanying documents for the name of the goods in value terms

Based on the documents that formalize the receipt and disposal of goods and containers, materially responsible persons draw up reports and submit them to the accounting department together with the primary documents.

Reports of materially-responsible persons are of great importance. They are used to control the safety of valuables, the implementation of the plan, the amount of inventory, etc.

At enterprises that have cashiers, liability for inventory and cash values ​​is delimited. Therefore, commodity and cash reports are compiled.

Synthetic and analytical accounting of commodity transactions.

Goods - a part of the organization's inventory, acquired or received from other legal entities and individuals, intended for sale or resold without additional processing. Goods are accepted in accounting for accounting at actual cost.

Account 41 "Goods" is intended to summarize information on the availability and movement of inventory items purchased as goods for sale. This account is mainly used by organizations engaged in trading activities, as well as organizations providing catering services.

In organizations engaged in industrial or other production activities, account 41 “Goods” is used in cases where any products, materials, products are purchased specifically for sale or when the cost of finished products purchased for assembly is not included in the cost of goods sold, and reimbursable by buyers separately.

Organizations engaged in trading activities on account 41 "Goods" also take into account purchased containers and containers of their own production.

Goods accepted for safekeeping are recorded on the off-balance account 002 "Inventory accepted for safekeeping". Goods accepted for commission are recorded on off-balance account 004.

To account 41 "Goods" sub-accounts can be opened:

41-1 "goods in warehouses" - this takes into account the presence and movement of inventories located at wholesale and distribution bases, warehouses of organizations providing catering services, etc.

41-2 “goods in retail trade” takes into account the presence and movement of goods located in organizations engaged in retail trade and in canteens of organizations engaged in public catering. It also takes into account the presence and movement of glassware in organizations engaged in retail trade and in canteens of organizations engaged in public catering.

41-3 "tare under goods and empty" take into account the presence and movement of containers under goods and empty containers.

41-4 "purchased products" organizations engaged in industrial and other production activities take into account the availability and movement of goods.

The posting of goods and containers arrived at the warehouse is reflected in the debit of account 41 "Goods" in correspondence with account 60 "Settlements with suppliers and contractors" at the cost of their purchase. When an organization engaged in retail trade records goods at sale prices, simultaneously with this entry, an entry is made in the debit of account 41 "Goods" and the credit of account 42 "Trade margin" for the difference between the acquisition cost and the cost at sales prices. Transportation and other expenses for the procurement and delivery of goods are charged from the credit of account 60 “Settlements with suppliers and contractors” to the debit of account 44 “Sales expenses”.

The receipt of goods and containers can be reflected using account 15 "Procurement and acquisition of material assets."

Upon recognition in accounting of proceeds from the sale of goods, their value is debited from account 41 "Goods" to the debit of account 90 "Sales". If the proceeds from the sale of released (shipped) goods for a certain time cannot be recognized in accounting, then until the moment of recognition, these goods are recorded on account 45 “Goods shipped”. When the goods are actually released, an entry is made on the credit of account 41 "Goods" in correspondence with account 45 "Goods shipped". Goods transferred for processing to other organizations are not debited from account 41 "Goods", but are accounted separately.

Analytical accounting on account 41 "Goods" is carried out by responsible persons, names (grades, batches, bales), and, if necessary, by places of storage of goods.

Goods inventory

Goods are entered in the inventory for each individual item, indicating the type, group, quantity and other necessary data (grades, etc.).

The commission, in the presence of the warehouse manager and other financially responsible persons, must count, weigh, measure the goods available at the enterprise. Moreover, it is forbidden to enter data into the inventory from the words of financially responsible persons or according to accounting data without checking their actual presence.

Goods received during the inventory are accepted by responsible persons in the presence of commission members and are credited according to the register or commodity report after the inventory. These goods are recorded in a separate inventory under the name "Goods received during the inventory".

All organizations must apply the forms of primary accounting documentation for recording the results of the inventory, approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

For each type of property, separate unified forms of primary accounting documentation are filled out: No. INV -1, No. INV - 1a, No. INV - 3, etc.

In the event that the commission found discrepancies between the actual balances of material assets identified during the audit and the balances recorded in the accounting accounts, a collation statement should be drawn up.

When compiling collation statements, it is necessary to take into account the regrading of inventory items.

The results of the inventory should be reflected in the accounting and reporting of the month in which the inventory was completed, and for the annual inventory - in the annual accounting report.

The surplus identified as a result of the inventory of property must be capitalized at market value on the date of the inventory. The cost of such property increases, according to subparagraph "a" of paragraph 3 of Article 12 of Law No. 129 - FZ, the financial results of the organization.

Dt 41 Kt 91/1

Dt 91/1 Kt 99

For example, during the inventory, a shortage of goods and containers was found in the warehouse and in retail trade:

The shortfall is attributed to the guilty person

The main indicators characterizing the work of retail trade enterprises are retail turnover and profit. Retail turnover is the sale of goods to the population through a trading network. The primary documents for the posting of goods are TTN, TN, which are accompanied by packaging labels, quality certificates. In cases where discrepancies are found during the acceptance of goods, a commission is created that accepts the values ​​with the preparation of an acceptance act. Goods received in retail trade are reflected in the active account 41/2 "Goods in retail trade" at free retail or fixed retail prices with VAT, and for some goods - with sales tax.

Since the free retail prices differ from the purchase prices, it becomes necessary to take into account the difference between the sale and purchase prices, which includes VAT on the retail price of the goods, trade surcharges and sales tax. This difference is reflected respectively in three sub-accounts: 42/1 "Trade margin", 42/3 "Value added tax in the price of goods", 42/4 "Sales tax".

Input VAT is taken into account on sub-account 18/4. Settlements with suppliers - on account 60, expenses - on sub-account 44/2 "Distribution costs". Upon receipt of goods, the following records are made:

- Debit 41/2 Credit 60 - at the supplier's selling prices without VAT;

- Debit 18/4 Credit 60 - VAT on the purchase price of goods;

- Debit 41/3 Credit 60 - packaging without VAT;

- Debit 44/2 Credit 60 - transportation costs for delivery;

- Debit 41/2 Credit 42/1 - trade allowance;

- Debit 41/2 Credit 42/3 - VAT in the retail price of the goods;

- Debit 41/2 Credit 42/4 - sales tax in the retail price of the goods;

- Debit 60 Credit 51 - payment to the supplier for the goods received;

- Debit 68/2 Credit 18/4 - VAT paid to the supplier.

The moment of realization in retail trade is the moment of receipt of money at the cash desk. For synthetic accounting of the sale of goods, account 90 is used. It is designed to control the volume of retail turnover, identify gross sales revenues, i.e., the amount of realized trade allowances, VAT and other taxes paid from gross sales revenues. Within a month, the sale of goods at sales prices is reflected on this account for debit and credit. On credit - trade revenue at sales prices based on cash reports, on debit - the cost of goods sold at sales prices (based on commodity reports). At the end of the month, the realized trade markups, VAT and sales tax are calculated, and distribution costs are written off for the goods sold. After that, the amount of profit received is determined and account 90 is closed by account 99.

The amount of sales tax on goods sold is determined by multiplying the amount of goods sold by the average percentage of tax and dividing by 100. The tax is reversed on the amount received on the credit of subaccount 42/4 and the debit of subaccount 90/2, while the tax is charged to the budget on the debit of subaccount 90/5 and sub-account credit 68/2. To determine the amount of VAT, it is necessary to multiply the amount of goods sold by the average percentage of tax and divide by 100. This amount is recorded using the “red reversal” method Dt 90/2 Kt 42/3. At the same time, VAT is charged on the proceeds for the same amount by the entry: Dt 90/3 Kt 68/2.

To determine the realized trade markup, it is necessary to multiply the amount of goods sold by the average percentage of the trade markup. The amount received is reflected by the “red reversal” method Dt 90/2 Kt 42/1.

The receipt of revenue at the cash desk of the store is reflected in the posting D-t 50/1 K-t 90/1. Write-off of the cost of goods sold - Dt 90/2 Kt 41/2. Delivery of proceeds to the bank's collector - Dt 57 Kt 50. Crediting of proceeds to the settlement account Dt 51 Kt 57.

Accrual of deductions to target budget funds from proceeds at the established single rate - Dt 90/5 Kt 68/2. Write-off of distribution costs attributable to goods sold - Dt 90/2 Kt 44/2. Reflection of the financial result - Dt (kt) 90/9 Kt (dt) 99.

Every accountant of a company that is engaged in retail trade should familiarize themselves with the features of accounting for goods. We will describe what to look for, which accounts to use and what nuances to take into account when recording a transaction.

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A company that is engaged in retail sales must correctly account for the goods that arrive and are sold. Let's look at the basic information.

Required Information

Let's find out what concepts we will have to face when considering this issue.

Basic terms

Goods are the company's inventories that are purchased or received from another legal or natural person and are intended for sale or resale without further processing.

Accounting is a system for collecting, registering and summarizing data in monetary terms about the state of the property, liabilities and capital of the company.

It is also a continuous and documentary reflection of changes in any business transaction. The object of accounting is the property of the company, obligations and economic operations that are carried out during the conduct of activities.

Accounting for a trading company is an important link in the formation of economic policy.

This is the main mechanism for managing trading processes. Retail trade - entrepreneurial activity in the trade area.

Retail trade is understood as the sale of goods in small quantities, by the piece. It is carried out through retailers. The object is buyers, the subject is sellers.

What is the purpose of doing it?

Accurate, complete, and timely economic data is essential to properly manage a retail organization. And this can be achieved through bookkeeping.

The main object of accounting is the goods, and therefore it is important to organize a complete accounting of incoming products. It should be reflected in the accounting of disposal transactions in a timely manner.

The main purpose of accounting:

Tasks:

The legislative framework

The forms that the accountant must use are established.

Retail accounting

What should you pay attention to when organizing accounting in retail? Let's outline the general points.

Goods movements

• with general turnover;
• with an assortment of goods turnover;
• with an average percentage;
• with an assortment of merchandise.

It is not necessary to adjust the amount of income received for the purpose of taxation, since the formation of the financial result is carried out in accordance with the requirements of tax accounting.

Costs are written off, and the margin is distributed between the goods sold and the balance in the warehouse.

It is advisable to use such postings:

Analytical accounting is organized taking into account the method of storage - varietal, batch, batch-varietal. But in all cases, the supply of product labels is mandatory.

Analytical accounting is carried out:

• by business entity;
• by business entity - by persons who are financially responsible;
• for materially responsible persons - for the range of goods;
• in sections convenient for the company.

Accounting is organized in the accounting department and in the warehouse.

On admission

When forming an accounting policy, they indicate the chosen methods of valuation of goods, ways of recognizing accounting costs in the cost of goods sold in the reporting period as expenses for ordinary activities.

Indicate the accounting account of the goods. Possible use:

• accounts 41;
• accounts 41, 15.

The second method of accounting in retail trade is appropriate if the goods received are accepted for accounting at actual cost indicators.

The explanation is that when recognizing acquisition costs, the costs may not coincide with the moment when the goods are credited.

The goods can be sold at the time of receipt of an invoice for the price of services of a third-party company. Difficulties may also arise in attributing costs to specific batches of products.

The rules for writing off deviations in actual costs when purchasing goods from the cost are determined by the company independently at the stage of acceptance.

In such a situation, posting Dt 41, 15 Kt 60 is used. The price of goods that are on the way should be included in the calculations of the average annual price of property objects when establishing the amount of tax on company property.

VAT is taken into account according to general rules on account 19-3. If account 15 is not used upon receipt of goods:

Gift certificates

Accounting for gift certificates is carried out in 3 stages:

• certificates are produced;
• sold, exchanged for goods;
• certificates not presented for redemption are redeemed.

Let's figure out how accounting is carried out if the company uses. The certificate is produced in a printing house, but can be presented with a plastic card.

Production costs should be attributed to the costs of the ordinary activity, as they are associated with the purchase and sale of goods.

They are reflected on debit account 44 (which is approved by Order No. 33n dated May 6, 1999). For a loan, this is account 60. VAT should be deductible when posting forms.

Often, a gift card has a number and a face value, and these are signs of a BSO that should be taken into account on account 006 in conditional estimates.

With the internal movement of such forms, primary accounting documents are formed. Receipt of cards is processed with the help of credit orders, reflecting the numbers.

Certificates are issued subject to availability. The form can be found in .

In the event that the price of the goods exceeds the face value, the certificate holders make an additional payment of the difference in value. The surcharge is recognized as revenue with VAT charges.

Total Accounting

The sum accounting method makes it possible to quickly obtain data on the amounts of goods in all retail outlets and the total sum margin. With this accounting, information about the nomenclature of goods is not supported, they are only generalized.