Warehouse accounting of goods in retail trade: opportunities and their implementation. Commodity accounting What is called goods in accounting

Receipt and disposal of material assets. Features of storing goods in a warehouse.

Receipt of goods from the supplier

Goods are material assets that an organization purchases from a supplier (seller) for the purpose of their further resale. Moreover, the sale of goods refers to the usual activities of the enterprise. Let's take a closer look at how to accept goods for accounting, at what cost they should be received and to what account.

Goods may be received at the enterprise warehouse by:

• Purchase price
• Sales value
• Registration prices

Moreover, wholesale trade enterprises can only use the first and third methods. Retailers can use any of the three presented.

Let us consider in more detail each of these methods of accounting for commodity values.

Accounting for goods at purchase price

If a trade organization chooses this method of accounting for goods, then its decision must be reflected in the order on accounting policies.

The purchase price includes the direct cost of the goods indicated in the supplier’s documents, minus VAT. In addition, this includes all associated costs associated with the receipt of goods at the warehouse (transportation costs, procurement costs, etc.).

Transportation and procurement costs (TZR) can either be included in the purchase price of the goods or allocated separately to the account of sales expenses.

To reflect all transactions related to goods, there is account 41 “Goods”, this is an active account, the debit of which reflects the receipt of goods, and the credit their write-off (disposal).

When accepting goods for accounting, the accountant performs posting D41 K60. The cost of this transaction does not include VAT. That is, if the supplier presented an invoice with a allocated amount of value added tax, then VAT is allocated from the cost of the goods by posting D19 K60, after which it is sent for reimbursement from the budget D68/VAT K19.

If transportation and procurement costs are also included in the purchase price of the goods, then posting D41 K60 (76) is reflected, VAT on TZR is also allocated separately by posting D19 K60 (76).

Postings upon receipt of goods:

Accounting for goods at sales price

This method of accounting for goods is used only by retail enterprises. Its essence lies in the fact that commodity values ​​are accounted for in account 41, taking into account the trade margin. For these purposes, additional account 42 “Trade margin” is introduced.

First, goods are debited to the account. 41 at the purchase price (posting D41 K60) excluding VAT, after which a trade margin is added using posting D41 K42.

When the goods are sent for sale, the trade margin will be deducted from the credit account 42 using the “reversal” operation (entry D90/2 K42). In this case, the amount of write-off of the trade margin must be proportional to the shipped goods.

If goods are sent for other needs, then the trade margin is written off to the account to which the goods are written off.

Postings to account 41:

Accounting for goods at discount prices

This method involves the use of pre-established discount prices. When goods arrive, they are debited to the account. 41 already at the discount price. In order to reflect the difference between the accounting value and the purchase value, two additional accounts are introduced: 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets”.

At the purchase price, goods are debited to the account. 15 using wiring D15 K60 (excluding VAT). After which the goods are credited to the account. 41 at discount prices using wiring D41 K15.

On account 15, a difference has formed between the debit and credit values ​​(purchase and accounting prices), this difference is called a deviation and is written off to the account. 16.

If the purchase price is greater than the accounting price (debit is greater than credit), then the entry for writing off the deviation has the form D16 K15. Posting is carried out exactly for the difference between the book value of the goods and the purchase price.

If the purchase price is less than the accounting price (credit is greater than debit), then the posting looks like D15 K16.

After the manipulations on the account. 16 reflects the deviation in debit or credit, which at the end of the month is written off as selling expenses. If the deviation is reflected in the debit of account 16, then the posting for writing off the deviation looks like D44 K16. If the deviation is reflected on credit account 16, then the “reversal” operation is performed - posting D44 K16.

Postings upon receipt of goods at accounting prices:

Accounting for transportation and procurement costs

Receiving goods, materials, fixed assets, obtaining services, and work is accompanied by certain costs, which include delivery costs and various procurement works; these costs are called transportation and procurement costs (TPP). Their accounting in accounting can be done in two ways.

Let's imagine a situation: a supplier delivers goods. He can bear the costs of delivering the goods, or he can pass them on to the buyer. In the latter case, the buyer needs to somehow take them into account in his accounting. If transportation and procurement costs are paid by the buyer, then the supplier, as a rule, highlights them as a separate line in the invoice. Also, transport and procurement services can be provided by a third-party organization, for example, delivery of goods will be carried out by a transport company, which will provide the buyer with documents indicating the amount for delivery.

The buyer, having received the goods and documents indicating the cost of delivery, must make certain entries in his accounting department.

Accounting for goods and materials can be done in two ways:

• included in the price of the goods
• included in selling expenses

In the first case, delivery costs are taken into account on account 41 and are included in the purchase price of the goods; in the second case, they are taken into account on account 44 “Sales expenses”.

Transport costs are included in the price of the goods

This method of accounting for goods and materials is not the most convenient and not the most widespread, but, nevertheless, it can be used.

Upon receipt, goods are taken into account as a debit to account 41. In this case, VAT is allocated separately from the cost of purchased goods.

Transportation and procurement costs for these goods are also debited to account 41; if their cost includes VAT, then the tax is also allocated to a separate sub-account for reimbursement from the budget.

Postings for accounting of goods and inventory in this case have the form:

Accounting for different types of goods can be kept in different subaccounts of account 41. If several consignments of different goods came from one supplier, and the amount of goods and materials is total for the entire delivery, then when accepting the goods for accounting, it is necessary to determine the transportation costs for each consignment. To understand how to do this, consider an example:

The following goods were received from the supplier: 10 sofas in the amount of 300,000 and 5 cabinets in the amount of 200,000, with a total cost of 500,000. Delivery costs amounted to 20,000. The goods are accepted for accounting taking into account the TZR.

We calculate transportation costs for each batch of goods:

Sofa delivery costs = 20,000 * 300,000 / 500,000 = 12,000.

Shipping costs for cabinets = 20,000 * 200,000 / 500,000 = 8,000.

The cost of the sofas, taking into account the costs of their delivery, was 312,000, the price for 1 sofa was 31,200.

The cost of the cabinets, taking into account the costs of their delivery, was 208,000, the price for 1 cabinet was 20,800.

Transportation and procurement costs are reflected in selling expenses

Trade organizations whose main activity is the sale of goods have a special account 44 “Sales expenses”, the debit of which collects all the organization’s expenses, after which they are included in the cost of goods sold.

If an organization wants to take into account TZR separately, then for the amount of these expenses it makes the posting D44 K60 (76).

On account 44, as a rule, several sub-accounts are opened in accordance with the organization’s expenses. To account for transportation costs, a sub-account “TZR” is opened.

During the month, transportation costs are collected in the debit of account 44/TZR, after which at the end of the month they are included in the cost of goods sold for the month by writing off using posting D90/2 K44/TZR.

The amount of transportation expenses to be written off at the end of the month should be in proportion to the goods sold.

This amount can be calculated using the following formula:

TZR = debit balance of account 44/TZR * credit balance of account 41 / debit balance of account 41.

The balance is calculated by adding the turnover for the month to the initial (incoming) balance.

Let's look at an example:

The organization received goods worth 500,000. TZR amounted to 20,000. At the time the goods were accepted for accounting, goods worth 200,000 were in the warehouse. TZR on account 44 at the beginning of the month were equal to 12,000. During the month, goods worth 400,000 were shipped. What should the amount of TZR be written off from account 44?

TZR = (12,000 + 20,000) * 400,000 / (200,000 + 500,000) = 18,286.

It is this amount that will be written off at the end of the month using posting D90/2 K44/TZR.

An organization can use any method convenient for itself to account for transportation costs. The chosen method must be indicated in the accounting policy order.

Storage and disposal of goods

After goods are accepted for accounting, they can be stored in a warehouse for some time until they are sent to the buyer. The storage of goods in a warehouse must be properly organized so that there is no confusion either in accounting or in the warehouse itself. Proper organized storage will allow you to find the right item at any time in the shortest possible time.

There are two ways to store goods:

1. Party
2. Varietal

Batch method of storing goods

This method is characterized by grouping incoming goods into batches as they arrive at the warehouse. Each batch is stored separately.

When accepting goods into the warehouse, the storekeeper or other financially responsible person draws up a batch card in the MX-10 form for each individual batch. The card is drawn up in two copies, one copy is transferred to the accounting department, the other remains in the warehouse.

When goods are disposed of from a batch for sale, the warehouseman makes a note in the batch card about the number of disposed goods, the date of shipment and the document on the basis of which it was released from the warehouse.

After all the goods from the batch have been shipped, there is no need for a batch card for this batch and the document is transferred to the accounting department.

Thus, the batch card allows you to control the balance of goods in the warehouse for each batch and shows the number of valuables shipped.

This storage method is convenient if each subsequent batch is noticeably different from the previous one (in quality, price or other characteristics).

Variety method of storing goods

With this method, all goods are grouped not by batches, but by varieties, brands, and names. Grouping occurs regardless of the date of receipt of goods.

When the next batch arrives, the goods are divided by item and added to those already in stock.

To control the movement of goods using the varietal storage method, an accounting log form TORG-18 is used. When goods arrive at the warehouse, a receipt order is issued, on the basis of which a record of receipt is already made in the TORG-18 journal. Similarly, when goods are removed from the warehouse, an expense document is drawn up, on the basis of which an entry is made about the disposal in the TORG-18 journal.

A product label is attached to each variety, brand, or product name, which is issued using the unified TORG-11 form. The label is always located next to the product, which allows you to find out at any time what kind of commodity valuables are stored in a given place and in what quantity. This data is usually used in the inventory process.

Storing goods in a warehouse may also be accompanied by the execution of documents such as:

• Card of quantitative and cost accounting form TORG-28, which is used for more detailed accounting of goods (analytical) taken into account in quantitative and cost terms
• Internal movement invoice form TORG-13, used when it is necessary to transfer goods from one division of an enterprise to another, that is, when moving goods within the organization
• Report on damage, damage, scrap goods and materials, form TORG-15, is filled out if damaged goods are identified that are subject to write-off

Disposal of goods

As a rule, goods are purchased for the purpose of their further sale. Therefore, they are removed from the warehouse when they are sold to customers.

The sale of goods belongs to the usual activities of the enterprise and is registered using account 90 “Sales”, this is a complex account with several sub-accounts:

• the credit of the first subaccount reflects the proceeds from the sale
• on the debit of the second - the cost of commodity assets
• on the debit of the third – accrued VAT payable
• on the debit or credit of the ninth subaccount - profit or loss from sales

Note that the posting reflecting the shipment of goods to customers has the form D62 K90/1.

Valuation of goods when written off for sale can be carried out in one of the following ways:

• Based on the average cost of each unit
• At average cost
• FIFO method

The organization chooses one of the methods for itself and reflects it in its accounting policies.

Write-off of the cost of goods for sale is recorded using posting D90/2 K41.

This also includes sales expenses, which are written off at the end of the month from account 44 in proportion to the shipped merchandise values ​​using posting D90/2 K44.

Selling expenses may include:

• Transport and procurement costs (if they are accounted for separately on the 44th account
• Staff salaries
• Expenses for renting premises and equipment
• Depreciation of fixed assets and intangible assets
• Advertising expenses
• Entertainment expenses
• Expenses for business travel, etc.

If an organization is a value added tax payer, then VAT must be charged on the cost of goods for payment to the budget; the corresponding entry has the form D90/3 K68/VAT.

Shipment is made on the basis of a delivery note.

These entries are made if the transfer of ownership of the goods occurs at the time of shipment. If the contract provides for the transfer of ownership at the time of receipt of payment from the buyer, then slightly different entries are made in the seller’s accounting; additional account 45 Goods shipped is used.

Transfer of ownership of goods

As a result of the sale of goods, ownership rights are transferred from one person to another. A change of ownership of goods can occur at the time of shipment or at the time of payment for goods.

The Civil Code of the Russian Federation provides for the transfer of ownership at the time of transfer of commodity assets to the buyer, but there is a clause “unless the contract provides for a different procedure.”

Transfer of ownership of goods upon shipment

If ownership passes at the time of shipment to the buyer, then transactions for the sale of commodity assets in the seller’s accounting department must be reflected on the day of shipment.

Postings upon transfer of ownership at the time of shipment:

Transfer of ownership of goods upon payment

If an agreement is concluded between the buyer and seller, which stipulates that ownership passes at the time of payment, then the seller’s accountant must make slightly different entries.

In this case, account 45 “Goods shipped” is used, this account is used to reflect the movement of shipped goods, for which the proceeds from the sale cannot be recognized by the seller for some time.

This account can account for both shipped goods entering the debit of account 45 from the credit account 41 “Goods” and shipped products entering the debit of account. 45 from credit account. 43 “Finished products”.

Also on the debit of the account. 45 reflects the costs associated with the shipment of commodity assets (for example, transportation and procurement costs), coming to the debit of account 45 from the credit of account 44 “Sales expenses”.

On loan account 45 reflects the write-off of shipped goods to the debit of account 90 “Sales” at the moment when sales revenue is recognized in the seller’s accounting.

Thus, if the agreement between the counterparties states that the transfer of ownership of the goods occurs at the time of payment, that is, at the time of recognition of revenue from sales, then the shipment of the goods is formalized using posting D45 K41, which will mean that the goods have been shipped, but also are listed on the seller's balance sheet.

After the buyer pays for the valuables received, posting D90/2 K45 will be made, which will mean that the goods are written off from the seller’s balance sheet and sent for sale.

As for value added tax, it must be charged at the time of shipment, that is, before the transfer of ownership occurs. The accrual of VAT is also reflected in account 45 using posting D45 K68/VAT. Thus, the goods will be listed on account 45 along with VAT.

Postings when changing ownership when paying:

Return of goods: accounting with the buyer and supplier

Upon receipt of the goods, the purchasing organization must carefully inspect the received valuables, conduct an external inspection for defects, malfunctions, damage to packaging, containers, and unpresentable appearance. In addition, it is necessary to carefully check the documents accompanying the goods and compare the data specified in the documents with the actual values ​​received. Check that the documents are filled out correctly and that there is an invoice if the product is subject to VAT.

If the purchasing organization is satisfied with everything, it accepts the goods; if something is not satisfactory, then the buyer can return it to the supplier. How do I return goods? What are the features of return accounting for both parties to the transaction: supplier and buyer? What documents need to be completed? We'll talk about this below.

Documentation of returning goods

If the purchasing organization decides to return the goods to the supplier, then it must properly document this fact.

If inadequate quality of goods or incorrectly executed documents are detected at the acceptance stage, then the buyer draws up a statement of discrepancy, in which he sets out his complaints to the supplier and indicates what exactly is not satisfactory. For registration, you can use the existing unified TORG-2 form and fill out this document in the presence of the person who delivered the goods.

A letter of claim must be attached to the discrepancy report, in which the buyer states what he was not satisfied with and what further actions he expects from the supplier (replacement, refund if the goods have been paid for).

If the documents are drawn up in the presence of the forwarding driver or another person who delivered the goods, then the documents are transferred to this person along with the goods.

If a defect or discrepancy between documentary and factual data is detected later, after the driver’s departure, then the letter of claim along with the attached report is sent to the supplier in any other way.

Accounting for supplier returns

Having received a claim from the buyer, the supplier must take certain actions. Return the product or replace it with a quality one.

First of all, you need to find out whether payment has been received from the buyer.

If the item is paid for

If the buyer returns the paid goods, the supplier opens account 76 “Settlements with various debtors and creditors”, which will account for the received claim.

An accepted claim is reflected using posting D62 K76, posting is carried out for the amount of the claim indicated by the buyer.

If it is not planned to replace the product, then it is necessary to make transactions that neutralize the sales-related transactions made during its shipment. This is done using the “reversal” operation, that is, the same transactions are made for the same amounts, but they will be subtracted from those made earlier.

For example, if goods are shipped in the amount of 118,000 rubles, including VAT 18,000 rubles, cost price 60,000 rubles, then the sales transactions will look like this:

• D62 K90/1 in the amount of 118,000 – revenue from the sale is reflected
• D90/3 K68/VAT – VAT charged on sales
• D90/2 K41 – cost written off

Postings for reversing a sale will look the same, only all amounts will be with a “-” sign, that is, they will be subtracted.

As a result of this, the sale is neutralized, but since the buyer paid for the goods, the supplier incurs a debt to the buyer. The supplier returns the money to the buyer, this is documented by posting D76 K51. Thus, account 76 will be closed, the sale will be reversed, and the buyer will return the goods.

If the item is not paid for:

If the buyer did not have time to pay for the goods, then the supplier simply makes transactions to reverse the sale and that’s it. There is no need to open account 76.

Postings when returning goods from the buyer:

Accounting for the return of goods from the buyer

If the organization did not have time to accept the goods and deliver them to the receipt, then no postings were made.

If the organization accepted and capitalized the goods, and even paid for them, then it is necessary to carry out the transactions indicated below.

If the organization has paid for the goods, then the amount of the claim is reflected in account 76 “Settlements with various debtors and creditors” using posting D76 K60. After that, postings are made to reverse the postings made upon receipt of goods.

The refund from the supplier is reflected using posting D51 K76, thereby closing account 76.

Postings when returning goods to the supplier:

Based on materials from: buhs0.ru

Accounting for commodity transactions carried out on the territory of the Russian Federation.

Accounting for commodity transactions

Coursework in the discipline "Accounting"

Completed by: student gr. 3276 Seregina N.V.

Moscow State Industrial University

Accounting for commodity transactions carried out on the territory of the Russian Federation

General provisions

The development of market relations is associated with the movement of goods from producers to their final consumers, due to the objective and continuous process of deepening the social division of labor. The sphere of commodity circulation in a developed market not only covers trade, but also extends to all social production. In this regard, information about the movement of goods generated in accounting becomes of paramount importance for managing the entire complex of commodity transactions. Accounting ensures the safety of goods, information on price movements and costs, and assessment of the efficiency of production and sales of goods.

In accordance with Art. 4 of the Law of the Russian Federation dated March 22, 1991 No. 948-1 “On competition and restriction of monopolistic activities in commodity markets” (as amended and supplemented by the Federal Law dated May 25, 1995 No. 83-FZ), a product is a product of activity (including works, services) intended for sale or exchange.

Based on this definition, commodity operations are understood as operations associated with the processes of acquisition and sale of goods.

The sphere of circulation of goods (their acquisition and sale) represents the content of the concept “commodity market”, within which, depending on its location in relation to the customs territory of the Russian Federation, one should distinguish between the internal commodity market (located within the customs territory of the Russian Federation) and the external commodity market (located outside of it).

The organizational and legal foundations for the creation and effective functioning of the domestic commodity market and its participants are determined by both general legislative acts and specific ones: Law of the Russian Federation of March 22, 1991 No. 948-1 “On competition and restriction of monopolistic activities in commodity markets” (as amended and additions dated May 25, 1995 No. 83-FZ); Law of the Russian Federation “On Commodity Exchanges and Exchange Trading” dated February 20, 1992 No. 2383-1; Law of the Russian Federation "On consumer cooperation in the Russian Federation" dated June 19, 1992 No. 3085-1; Decree of the Government of the Russian Federation "On measures for state regulation of trade and improvement of trade services to the population" dated August 12, 1994 No. 936, etc.

In particular, in Art. 4 of the Law of the Russian Federation dated May 25, 1995 No. 83-FZ states that the commodity market is the sphere of circulation of goods that do not have substitutes or interchangeable goods on the territory of the Russian Federation or its part, determined based on the economic ability of the buyer to purchase goods in the relevant territory and the absence beyond this possibility. This document defines the types and content of state control over the creation, reorganization, liquidation of commercial organizations and the responsibility of commercial structures for violation of antimonopoly legislation.

In accordance with Federal Law No. 158-FZ of September 25, 1998 “On licensing of certain types of activities,” the implementation of certain commodity transactions on the domestic commodity market is subject to licensing. A license is an official document that authorizes the implementation of the type of activity specified in it for a specified period, and also determines the conditions for its implementation.

The list of goods subject to licensing, bodies authorized to conduct licensing activities, and the procedure for issuing licenses are determined by the above-mentioned resolution of the Government of the Russian Federation, which is given in Appendix 2.

According to the clarification of the Supreme Arbitration Court of the Russian Federation (letter dated January 19, 1993 - No. S-13/OP-19ВЯ-21), activities that require a special permit (license) and carried out without said permit should be considered illegal. In this regard, in case of detection of facts of enterprises and individuals carrying out entrepreneurial activities without an appropriate license, taking into account Art. 14 of the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation” and civil legislation, any transactions aimed at obtaining profit from such activities may be declared invalid and everything received under such transactions shall be collected as state income, and the enterprise shall be liquidated.

Operations for the purchase or sale of goods represent the main content of a separate form of economic activity - trade. Depending on the type of sale for which the goods are intended, trading activities are divided into wholesale and retail.

The definition of wholesale trade is contained in the letter of the State Tax Service of the Russian Federation dated December 20, 1995 No. 05-4-09/41 “On value added tax.” According to this letter, wholesale trade is the sale of goods and products to enterprises, institutions, supply and distribution, intermediary and other organizations (with the exception of the population - the final consumer) both for their further use and for resale.

Organizations (subjects) of wholesale trade are understood to be:

legal entities engaged in wholesale trade, for which trading activity is the main activity;

legal entities engaged in wholesale trade, but for which trading activity is not their main activity.

The content and subjects of retail trade and its differences from wholesale trade are determined by the Instructions for determining retail turnover and inventory by legal entities, their separate divisions, regardless of the form of ownership, engaged in retail trade and public catering, approved by the State Statistics Committee of Russia dated 01.04.96 No. 25, entered into force in the third quarter of 1996. The Instruction does not apply to small enterprises, legal entities with foreign participation, and foreign legal entities.

Retail trade is primarily the sale of goods to the population for cash, as well as the sale of food products to individual legal entities (for social purposes: hospitals, children's institutions, homes for the disabled, the elderly, etc.) by bank transfer from a retail trading network, small wholesale bases , public catering networks for organizing meals for the population they serve. Retail trade also includes the sale of goods to legal entities and their separate divisions for cash.

The sale of non-food products to legal entities and their separate divisions for their own needs by bank transfer, previously classified as retail trade, is currently considered wholesale.

Retail trade enterprises are understood as organizations engaged in the retail sale of goods, regardless of whether it is their main activity or not.

The total cost of goods sold is called turnover. Depending on the type of sale, turnover is also divided into wholesale and retail. Retail turnover includes turnover of retail trade and public catering.

According to the Civil Code of the Russian Federation (Article 492), an object of retail trade is a product intended for personal, family, household or other use not related to business activities. An approximate enlarged list of such goods is determined by the Methodological Recommendations for classifying industrial and agricultural products as consumer goods, approved by the Ministry of Economy of the Russian Federation and the State Statistics Committee of the Russian Federation on July 27, 1993.

The organization of accounting of commodity transactions is influenced by various factors, among which the most significant are:

the type of commodity market on which commodity transactions are carried out - internal or external;

form of entry into the product market: direct (seller or buyer) or indirect (with the participation of an intermediary: attorney or commission agent);

ownership of goods: owner (seller or buyer; principal or principal) or intermediary (attorney or commission agent);

type of turnover (wholesale or retail);

contractual terms;

accounting policy of the enterprise;

taxation.

The classification and relationship of factors influencing the accounting methodology of commodity transactions is presented in Diagram 1.

Goods accounting

The basic requirements for documenting the movement, storage and reflection of commodity transactions in accounting and reporting are determined by the following legislative and regulatory documents:

1) Civil Code of the Russian Federation, adopted by the State Duma on December 22, 1995;

2) Federal Law of November 21, 1996 No. 129-FZ “On Accounting”;

3) Order of the Ministry of Finance of the Russian Federation dated July 28, 1994 No. 100 “Accounting Regulations “Accounting Policy of the Enterprise”;

4) Instructions for the application of the Chart of Accounts for accounting the financial and economic activities of enterprises, which was approved by order of the Ministry of Finance of the Russian Federation dated December 19, 1991 No. 56, taking into account the changes and additions made;

5) Order of the Ministry of Finance of the Russian Federation dated November 12, 1996 No. 97 “On the annual financial statements of enterprises”;

6) Order of the Ministry of Finance of the Russian Federation dated November 21, 1997 No. 81n “On the preparation of annual financial statements”;

7) letter of the Committee of the Russian Federation on Trade dated July 10, 1996 No. 1-794/32-5 “Methodological recommendations for accounting and registration of operations for the receipt, storage and release of goods in trade organizations”;

8) an album of forms of primary accounting documentation in trade and public catering, approved by order of the Ministry of Trade of the RSFSR dated November 28, 1988 No. 229.

Accounting for goods receipt

Goods supplied to wholesale and retail trade enterprises must have accompanying documents provided for by the terms of delivery of goods and the rules for the transportation of goods. The main documents confirming the receipt of goods include: waybill, waybill, railway waybill, air waybill, bill of lading, invoice, invoice.

The invoice is issued by the financially responsible person when registering the release of goods from the warehouse and when accepting goods at the trade organization. The number of copies of invoices issued depends on various factors: the conditions for receiving the goods by the buyer, the type of organization of the supplier, the place where the goods were transferred, etc.

The invoice is signed by the financially responsible persons who delivered and accepted the goods, and is certified by the round seals of the organizations of the supplier and recipient.

When delivering goods by road, the accompanying document is a consignment note, consisting of two sections: goods and transport.

The railway waybill, air waybill and bill of lading are issued upon delivery of goods by the appropriate mode of transport. Other documents may also serve as accompanying documents for incoming goods. Thus, the receipt of goods from the distribution warehouses of retail trade enterprises is formalized by an invoice, and when transporting goods by road - a specialized consignment note No. 1-t (trade), 1-t (ring), standard interdepartmental form No. 1-t.

Depending on the characteristics of the goods and the delivery conditions, other documents accompanying the cargo may be attached to the waybill. Specifications and packing lists may be attached to the railway waybill, and a note about this is made on the waybill. When sending goods by rail in containers, a “Waybill for the carriage of goods in a universal container” is issued.

To pay for incoming goods at trade enterprises, an “Invoice” or “Invoice” can be used.

The posting of received goods is formalized by placing a stamp on the accompanying document: waybill, invoice, invoice and other documents certifying the quantity and quality of received goods.

Goods received by the enterprise without accompanying documents or with their partial absence are accepted by the commission and issued an acceptance certificate.

To receive goods from warehouses and supplier bases, financially responsible persons are issued a power of attorney.

If, during the acceptance of goods, discrepancies in quantity and quality with the data of the accompanying documents are identified, the selection committee with the obligatory participation of the financially responsible person and the supplier’s representative (it is possible to draw up an act unilaterally with the consent of the supplier or lack thereof) draws up an “Act on the establishment of discrepancies in quantity and quality when accepting inventory items." The act is drawn up in two copies: one - to record the movement of material assets, the other - to send a letter of claim.

Internal movement of goods between structural divisions is carried out on the basis of an order from the head of the enterprise and is issued with an invoice.

Primary receipt and expense documents serve as the basis for drawing up a commodity report.

The receipt part of the commodity report reflects in value terms the balance of goods as of the date of the previous report and the receipt of goods and packaging for each accompanying document, indicating the source of receipt of goods, the number and date of the document, and the amount of goods received.

In the expense part of the product report, the total amount of goods consumption for the reporting period is calculated.

In wholesale organizations, commodity reports may contain information about balances, receipts and expenses for each item of goods, both in value and in quantitative terms.

In accordance with the Chart of Accounts, the presence and movement of goods that are the property of wholesale and retail trade enterprises are taken into account in account 41 “Goods”.

On account 41, purchased containers and containers of own production are also taken into account, except for inventory, which serves for production and economic needs and is accounted for on account 01 “Fixed assets”.

Sub-accounts can be opened for account 41:

41/1 "Goods in warehouses";

41/2 "Goods in retail trade";

41/3 "Container under the goods and empty"

41/4 "Purchased products", etc.

s/s 41/1 takes into account the availability and movement of inventory located at wholesale and distribution bases, warehouses, pantries of public catering establishments, vegetable storehouses, refrigerators, etc.; at s/s 41/2 - the availability and movement of goods located in retail establishments (in shops, tents, stalls, kiosks, etc.) and in public catering buffets. The same sub-account reflects the presence and movement of glassware (bottles, cans, etc.) at retail establishments and in buffets of public catering establishments; on s/s 41/3 - the presence and movement of containers, both under the goods and free, with the exception of glassware in retail establishments and in buffets of public catering establishments; on s/s 41/4 - organizations carrying out industrial and other production activities take into account the availability and movement of goods (in relation to the procedure provided for accounting for inventories).

In accordance with the Chart of Accounts, analytical accounting of goods is carried out for each trade unit (store), and within it - for financially responsible persons, names (grades, lots, bales). For certain types of goods, analytical accounting is carried out for each unit of goods. Financially responsible persons (warehouse managers, warehouse section managers, storekeepers or other employees of the enterprise) keep records of goods in the warehouse (their receipts, movement within the warehouse and disposal outside the warehouse), usually in physical terms. Along with natural accounting, in practice it is possible to simultaneously use cost accounting.

The organization of accounting for goods in a warehouse depends on various factors: the storage method, the volume of stored goods and their assortment, and the computer technology used.

The main methods of storing goods are batch, varietal and by item.

The batch method involves storing goods arriving at the enterprise's warehouse in batches. A batch is understood as a set of goods arriving under one transport document. The batch may contain different names and types of goods.

With this storage method, batch accounting of goods in the warehouse is carried out in batch cards, issued for each batch by financially responsible persons in two copies and registered in batch books. One copy of the batch card remains in the warehouse, and the second is transferred to the accounting department. The main details of this card are: date of opening of the party card; number and name of the incoming commodity document; name, article, type of product;

quantity or mass; date of disposal of goods; quantity or weight of disposed goods; number of the consumable document; date of closing of the party card.

The batch card is closed subject to the complete disposal of goods for a specific batch. The financially responsible person, having closed the card, transfers it to the accounting department for verification.

With the varietal method, goods are stored in the context of each item by grade. Goods newly received at the enterprise's warehouse are stored in storage areas also broken down by their names by grade. For each name and type of product, a quantitative and total accounting card is opened, which reflects the balances, receipts and consumption of goods. Product books can be used for the same purposes.

Entries in quantitative accounting cards or commodity books are made on the basis of incoming and outgoing documents attached to commodity reports by financially responsible persons.

If the volume of stored goods is small and their range is limited, warehouse accounting is carried out directly in commodity reports.

Due to the specific nature of the acquisition, storage, sale of goods, as well as conducting settlements for them and the special value of individual goods (products made of gold, platinum and other precious metals and precious stones, cars, expensive household appliances, computer equipment), analytical accounting of goods in commission trade is carried out for each unit of goods. Analytical accounting of goods in accounting using the batch method is carried out in the second copy of the batch card, handed over by the financially responsible person. According to the party card data, a turnover sheet is compiled, the results of which are compared with the turnover and balance of account 41 (in value) and with warehouse accounting data (in physical terms).

With the sorted method of storing goods, analytical accounting of goods in accounting is carried out in quantitative-total accounting cards or in commodity books, on the basis of which turnover sheets are compiled. In these statements, for each name and type of goods, the balance at the beginning and end of the month, income and expenses are indicated in physical and value terms. The statement results are reconciled with the balance of account 41.

The instructions for using the Chart of Accounts stipulate that at retail, supply and distribution enterprises, goods are valued at retail (sale) prices or at purchase cost. According to the accounting regulations “Accounting for inventories” (PBU 5/98) (clause 12), the valuation of goods at retail prices applies only to retail trade enterprises. The valuation of goods chosen by the enterprise must be recorded in the accounting policy of the enterprise.

If accounting for goods that are the property of a trading enterprise is kept in account 41 at sales prices, then there is a need to take into account the resulting difference between the sales and purchase prices. This difference represents a trade markup (discounts, markups) and is taken into account in account 42 “Trade markup”.

At public catering establishments, account 42 takes into account the amounts of trade discounts and mark-ups on food and goods located in pantries, buffets, and kitchens, as well as amounts added in the prescribed manner to the cost of kitchen and pantry products at sales prices.

Account 42 also takes into account discounts provided by suppliers to trading organizations for possible losses of goods, as well as for reimbursement of additional transportation costs.

Sub-accounts can be opened for account 42:

When goods are capitalized for the amounts of trade and additional discounts (markups), account 42 is credited; for the amounts of trade and additional discounts (markups) on goods sold, released or written off due to natural loss, defects, damage, shortages, etc., it is debited.

In accordance with the Chart of Accounts, goods purchased into the ownership of a trading enterprise can be preliminarily accounted for as the debit of account 15 “Procurement and acquisition of materials” with subsequent debit from the credit of this account to the debit of account 41 of the purchase price of the goods actually purchased. The use of account 15 in accounting must be recorded in the accounting policy of the enterprise.

In accordance with clause 19 of the Instruction of the State Tax Service of the Russian Federation dated October 11, 1995 No. 39 “On the procedure for calculating and paying value added tax” (as amended by subsequent amendments and additions), the amount of value added tax to be paid to the budget by a wholesale trade organization is is defined as the difference between the tax amounts received from buyers for goods (work, services) sold and the tax amounts paid to suppliers of these goods and material resources (work, services), the cost of which is attributed to production and distribution costs.

Accounting for goods in wholesale trade organizations is carried out on account 41 “Goods” at the cost of purchase without value added tax.

VAT amounts on purchased goods are reflected in the debit of account 19 “Value added tax on purchased assets” (corresponding subaccount) in correspondence with settlement accounts - 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”.

In order to attribute the amount of VAT on purchased goods to the debit of account 19, the amount of value added tax must be highlighted as a separate line in the primary accounting documents (invoices, invoices, invoices, etc.), and on their basis in settlement documents ( orders, requirements-instructions, registers of checks and registers for receiving funds from a letter of credit, etc.). In this case, VAT amounts from wholesale organizations on goods received and capitalized, purchased for resale, are accepted for offset after their actual payment to suppliers, regardless of the fact of sale of these goods.

The following entries are made in accounting (Table 1).

Accounting for VAT on goods received Table 1

In accordance with Decree of the Government of the Russian Federation dated July 29, 1996 No. 914, an indispensable condition for VAT reimbursement from the budget is the presence of an invoice received from the supplier, drawn up and registered in the purchase book in accordance with the requirements of the resolution.

If in the primary accounting documents confirming the cost of purchased goods, the amount of value added tax is not highlighted as a separate line, or there is no invoice with the amount of VAT highlighted in it, or it is not registered in the prescribed manner, it is not calculated by calculation. In this case, the purchased goods are credited to account 41 “Goods” at the full cost of the acquisition.

Also, the amount of value added tax is not accepted for credit from the buyer, and the goods are credited to account 41 “Goods” at the full purchase price when purchasing goods at retail trade enterprises, from the population, as well as from entrepreneurs without forming a legal entity, since individual private entrepreneurs are not payers of value added tax.

If goods are purchased from a manufacturer or other wholesale organization for cash (the maximum amount for cash payments must be observed), then if there is a cash receipt order and an invoice for the release of goods, indicating the VAT amount on a separate line, as well as an invoice, compiled and registered in the prescribed manner, value added tax is reflected in account 19 and is applied to settlements with the budget in the generally established manner.

Unlike wholesale trade organizations, retail trade organizations record purchased goods in account 41 “Goods” at the full cost of acquisition, including value added tax paid to suppliers of these goods.

The following entries are made in accounting:

a) goods from the supplier are received:

D sch. 41 Kch. 60 (76) - for the full cost of goods, including VAT;

b) the invoice of the supplier of goods has been paid:

D sch. 60 (76) To account. 51 - for the invoice amount, including VAT.

Goods that are not the property of a trading enterprise are recorded on off-balance sheet accounts. If goods are accepted by an enterprise for safekeeping, then account 002 “Inventory assets accepted for safekeeping” is used to record their availability and movement.

Buying enterprises record goods accepted for storage in account 002 in cases of receiving valuables from suppliers that:

the company refused to pay;

not paid and prohibited from spending under the terms of the contract until payment;

accepted for safekeeping for other reasons.

Supplier enterprises record in account 002 goods paid for by customers, which, as an exception, were left for safekeeping, issued with safekeeping receipts, but not exported for reasons beyond the control of suppliers.

Account 002 also takes into account goods received by barter before the counter goods are shipped.

Goods are recorded on account 002 at the prices stipulated in acceptance certificates, invoices, etc.

Analytical accounting for account 002 is carried out by owner enterprises, by types, varieties and storage locations.

If goods were received by a trading enterprise under a commission (order) agreement and are the property of the principal (principal), then they are accounted for in off-balance sheet account 004 “Goods accepted on commission”. The accounting of goods on this account is carried out at the prices stipulated in the acceptance certificates and invoices.

Analytical accounting for account 004 is carried out by type of goods and owner enterprises (principal or principal).

Accounting for commodity losses

Commodity losses in trade occur during acceptance, transportation, storage in warehouses, preparation of goods for sale and sale. The main factors of their formation are:

1) discrepancy between the actual quantity, quality and completeness of goods upon their acceptance and sale with the terms of the contract;

2) unforeseen circumstances: natural disasters (flood, fire, etc.), accidents, wars, epidemics and other emergency events caused by extreme situations;

3) weak control over compliance with the requirements for acceptance, storage and sale of goods and accounting for the movement of goods;

4) loss of specific physical and chemical properties of goods;

5) accounting errors (when documenting the movement of goods and (or) accounting for their receipt and sale, when transferring balances from accounting registers to the General Ledger and vice versa, etc.);

6) malicious intent.

Under the influence of these factors, different types of commodity losses are formed, the main of which are:

1) losses during acceptance of goods through the fault of suppliers and transport organizations, which occur in the event of a discrepancy between the actual availability, quality and completeness of goods with the terms of the contract;

2) losses due to unforeseen circumstances;

3) losses due to theft, damage, breakage, scrap of goods resulting from poor organization of control and accounting;

4) losses from natural loss resulting from the loss of specific physical and chemical properties of goods (shrinkage, weathering, cracking, spraying, leakage, spillage during pumping and dispensing of liquid goods, spoilage, breakage, etc.);

5) container curtains, etc.

What these commodity losses have in common is that each of them entails a shortage of goods, which can occur at any stage of their movement. Traditional methods are used to identify it.

What is specific for them is that, along with common features in the organization of their accounting and control, each of them is characterized by features in the methods of its identification, documentation and reflection on accounts,

Loss of goods is identified through inventory, during which the following is checked:

actual availability of goods;

compliance of the actual availability of goods with accounting data;

condition of goods;

evaluation of goods.

The procedure for conducting an inventory of goods and recording its results is established by the Federal Law “On Accounting” and the Methodological Guidelines for the Inventory of Property and Financial Liabilities, approved by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49. The results identified during the inventory are documented in inventory acts (inventories).

Along with inventory, other methods are used to identify losses.

Commodity losses identified upon acceptance are formalized in an act that serves as the basis for making claims to the supplier or transport organization and recording them in accounting (D account 76 “Settlements with various debtors and creditors” s/s “Settlements on claims” Account 60 “Settlements with suppliers and contractors").

Shortages of goods accepted for commission are reflected in accounting by the following entries (Table 2).

Accounting for shortages of goods accepted for commission Table 2

Loss of goods due to unforeseen circumstances are documented with special documents (conclusions, certificates, acts, etc.) of the relevant specialized bodies confirming the cause and fact of their occurrence. Such losses are reflected in the debit of account 99 “Profits and losses” in correspondence with the credit of account 41 “Goods”.

All other types of commodity losses identified in the process of procurement, storage and sale of goods are reflected at the accounting price in the debit of account 94 “Shortages and losses from damage to valuables” in correspondence with the credit of account 41 “Goods”.

If goods are accounted for at sales prices, then at the same time the trade markup relating to their shortage is written off:

D sch. 42 "Trade margin"

To account 98 “Deferred income”, s/s “The difference between the purchase and appraised value”.

In the process of procurement, storage, preparation of goods for sale and sale, losses may occur that do not depend on the activities of the enterprise. Such losses include: natural loss, spoilage, breakage, scrap and curtains of containers. As already noted, their occurrence is associated with the specific physical and chemical properties of goods, which do not exclude the possibility of their unintentional loss.

Such losses, due to objective reasons, require their rationing and write-off from financially responsible persons within acceptable limits.

Order of the USSR Ministry of Trade dated April 2, 1987 No. 88 “On approval of the norms of natural loss of food products in trade” and the Instructions for their application approved the norms of natural loss: for food products, from broken glassware with food products and empty glass containers.

The norms for the natural loss of medicines in pharmaceutical warehouses were approved by order of the Ministry of Health of the Russian Federation dated November 13, 1996 No. 375 “On approval of the maximum norms for the natural loss (production waste) of medicines in pharmaceutical warehouses.”

The norms for losses from combat during the transportation, storage and sale of certain types of non-food products (perfumery and cosmetics; household and haberdashery products; cultural goods made of plastic; household chemical goods; household mirrors; porcelain and earthenware, majolica and pottery, etc.) are regulated by a number of orders of the Ministry of Trade RSFSR.

According to the order of the USSR Ministry of Trade dated April 2, 1987 No. 88, the norms of natural loss for food products are established for standard goods as a percentage of the cost (weight) of the goods to compensate for losses resulting from drying, spraying, crumbling, leakage of goods (melting, seepage), consumption of substances for breathing (flour, cereals) and bottling when pumping and dispensing liquid goods.

Norms for the natural loss of food products are established by type of product depending on the climate zone, transportation conditions, storage and sales periods, etc.

Norms of natural loss for food products do not apply:

the transfer, reception or release of which is organized without weighing (in a single count or using a stencil);

written off due to scrap, stripping, crumbling, damage, reduction in the quality of goods, curtains and damage to containers;

piece goods, as well as goods supplied to retail outlets in packaged form;

taken into account in the warehouse turnover, but not actually stored in the warehouse (for transit operations);

according to which waste standards are established (during the preparation and sale of sausages, smoked meat, fish, etc.).

Losses as a result of natural loss are identified during inventory on the basis of checking the compliance of the actual availability of goods with accounting data, the condition of the goods and their valuation.

Write-off of losses from natural loss of food products is carried out only after inventory and on the basis of calculations.

Shortages of these goods within the norms are written off from financially responsible persons at the prices at which they were capitalized. Commodity losses are included in distribution costs at purchase prices (D account 44 To account 94).

The loss norms for goods in glass containers and empty glass containers established by order of the USSR Ministry of Trade dated April 2, 1987 No. 88 are associated with compensation for possible damage during reception, sorting, storage, release, as well as during transportation of these goods by road and horse-drawn transport.

These norms are applied only in cases where, when checking the actual availability of goods in glass containers and empty glass containers, there will be a shortage against leftovers, resulting from broken containers and confirmed by executed acts.

The maximum losses from broken glass containers with goods and empty glass containers are determined regardless of storage periods in the following order:

a) for goods in glass containers (for each type of container):

in warehouses (bases) of wholesale and retail organizations and public catering organizations;

from the received and released quantity of goods in glass containers, divided by two;

at retail trade enterprises and public catering establishments - from turnover for the sale of goods in glass containers;

b) for empty glass containers (regardless of the type of container):

in warehouses (bases) of wholesale and retail trade organizations and public catering organizations - from the received and released quantity of glass containers, divided by two;

when loading glass containers into railway cars (barges) - depending on the number of empty containers loaded;

in retail trade networks and public catering establishments - from the released (handed over) quantity of empty containers.

Writing off from financially responsible persons the shortage of goods in glass containers and empty glass containers as a result of breakage within the limits of standards during transportation, in warehouses (except for containers), bases and at retail trade enterprises and public catering establishments is carried out according to actual sizes based on the corresponding calculation, but not above the maximum standards.

A battle can be written off only after an inventory of valuables:

for goods in glass containers - at the prices (including containers) at which the goods were registered;

for empty glass containers - at average deposit prices.

Loss of goods as a result of broken glass containers, within the normal limits, are included in distribution costs at purchase prices. The difference between purchase and retail prices is attributed to trade discounts (mark-ups).

Losses from the breakage of empty glass containers, within the norms, are included in distribution costs at average deposit prices.

Commodity losses that occurred during the transportation of goods from suppliers to buyers and identified upon acceptance are written off within the established norms for each shipping document.

According to the Chart of Accounts, shortages or damage to goods identified upon acceptance of goods received from suppliers are attributed by the buyer:

within the limits of natural loss:

D sch. 94 "Shortages and losses from damage to valuables"

To account 60 "Settlements with suppliers and contractors";

above the norms of natural loss:

D sch. 76 "settlements with various debtors and creditors" s/s "Settlements on claims"

To account 60 "Settlements with suppliers and contractors." (This posting is drawn up on the basis of the act and letter of claim presented to the supplier or transport organization.)

Losses of goods during transportation due to natural loss are written off at the purchase price by writing:

D sch. 44 "Sales expenses"

If the arbitration authorities refuse to recover amounts of losses from suppliers or transport organizations, the amount previously debited to account 76 c/c “Settlements of claims” is written off to account 94 “Shortages and losses from damage to valuables”.

Within the limits of the norms, losses during the preparation of goods for sale are also written off as distribution costs. In particular. Methodological recommendations for accounting of costs included in distribution and production costs, and financial results at trade and public catering enterprises dated April 20, 1995 No. 1-550/32-2, approved by the Trade Committee of the Russian Federation, established (clause 2.13) , that distribution costs are reflected in: "... regulated waste generated during the preparation for retail sale of sausages, smoked meat and fish in net mass (weight); losses from stripping butter, crumbling caramel and refined sugar." If such losses occur, their write-off (for example, write-off of oil stripping) will be reflected in the following accounts:

1. When accounting for goods at sales prices:

D sch. 62 "Settlements with buyers and customers" - for the sale price of strippings

To account 98 s/s “The difference between the purchase and appraised value” - for the amount of the trade markup for stripping;

D sch. 44 "Sale expenses" - for the difference between the purchase and sale costs of strippings

To account 94 “Shortages and losses from damage to valuables” - for the cost of cleaning at accounting prices.

2. When accounting for goods at purchase prices, the entries are similar to the previous ones, with the following exception: there is no entry in account 98 c/c “The difference between the purchase and estimated value.”

When registering certain goods received in containers (for example, butter, caviar or jam in barrels), the net weight (net weight) of the purchased goods is determined by subtracting the container weight according to the marking from the gross weight (weight of the goods with containers). After the sale of such goods, there may be a difference between the actual weight of the goods and the accounting data. According to accounting data, the balance of goods that are out of stock will be listed. This discrepancy in data may be a consequence, for example, of the product being absorbed into the container.

In order to eliminate the influence of this factor, after the sale of goods, the released containers are weighed. The difference between the actual weight of the container after it is released from under the goods and the weight of the container according to the stencil is the container curtain.

All goods for which there may be a curtain of containers are registered in the “Registration Book of Goods and Materials Requiring a curtain of containers”. Entries in the Book are made on the basis of receiving commodity documents. The curtain of containers is registered in this Book on the basis of the “Act on the curtain of containers”.

The certificate for the curtain of containers is drawn up by the commission in one copy and submitted with the goods report to the accounting department. If the container weight exceeds the weight indicated in the supplier's invoice, the report is drawn up in two copies: the first is attached to the product report, and the second, together with the complaint, is sent to the supplier to compensate for the loss of goods.

An act on containers is drawn up within the period stipulated by the contract with the supplier, but no later than 10 days after its release, and for containers containing wet goods (jam, preserves, etc.) - immediately after its release. A mark is made on the container with paint about the screening, indicating the date and number of the act.

If the missing amount of goods exceeds the norm of natural loss, the containers must be written off from the financially responsible person as excessively capitalized.

Write-off of all containers is carried out at the expense of the supplier, the guilty person or the trading company.

Write-off of the curtain at the expense of the supplier depends on the terms of the contract.

1. The weight of containers can be written off due to an additional discount on the weight provided by the supplier to the buyer under the terms of the contract. Such a curtain is written off on the basis of inventory data on the presence of a shortage of goods in excess of the norm of natural loss. In this case, the following entries are made in the accounting records of a trade organization:

when goods are received, account 42 “Trade margin”, c/c “Discount on container weights” is credited in the amount of the discount provided by the supplier for containers;

for the amount of the actual curtain due to the discount provided in excess of the natural loss rate:

D sch. 42, s/s "Discount on container curtains"

for the amount of actual container weight within the limits of natural loss:

D sch. 44 Kch. 94.

2. The actual amount of containers can also be written off at the expense of the supplier if the contract defines the buyer’s right to file a claim within the time period established by the contract.

In this case, the actual amount of goods is written off on the basis of an act on the amount of packaging and a properly completed claim. With this option, the following entry will be made in the accounting records for the purchase price of goods excessively capitalized under the act of veiling containers:

D sch. 76/2 "Calculations for claims"

To account 94 "Shortages and losses from damage to valuables."

If goods are accounted for at sales prices, then simultaneously with the entries in the indicated cases for the amount of the trade markup related to the curtain of containers, the following entry is made:

D sch. 98 s/s "The difference between the purchase price and the appraised value"

To account 94 "Shortages and losses from damage to valuables."

Write-off of losses from containers for. the account of the guilty person is carried out on the basis of the act on the curtain of containers and the order of the head of the enterprise.

In accordance with Art. 12 (clause 3 "b") of the Federal Law "On Accounting" shortfalls in excess of established standards are attributed to the guilty parties. Since compensation for damage caused to an enterprise must be made at market price, the following entries are made in accounting:

for the amount of shortfall in excess of the established norm in the valuation at the book price:

D sch. 73 "Settlements with personnel for other operations", s/s 2 "Settlements for compensation for material damage"

To account 94 “Shortages and losses from damage to valuables”;

for the difference between the market and book prices:

D sch. 73/2 "Calculations for compensation for material damage"

To account 98/4 "The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables."

In exceptional cases (if it is impossible to identify the culprits), by order of the head of the enterprise, the actual amount of containers is written off at the expense of the trading enterprise:

D sch. 84 Kch. 94.

One type of commodity losses is losses due to theft, damage, breakage and scrap of goods, resulting from poor organization of control and accounting. Such losses as a result of mismanagement are written off mainly at the expense of those responsible.

The basis for writing off losses from theft, damage, damage and scrap at the expense of specific guilty parties are: inventory acts (inventory) and special acts. Thus, damage, damage and scrap of goods are documented in the “Act of Damage, Damage, Scrap”, which indicates: name, article, grade, price, quantity and cost of goods, causes and culprits of losses, possibility of further use of goods (sale at reduced prices , delivery to scrap or processing, feeding organizations or destruction).

The delivery of goods to scrap, processing or feeding organizations is documented with a consignment note.

The destruction of damaged goods in order to avoid re-submitting them for registration and write-off is carried out in the presence of the commission that drew up the act.

Based on the specified documents approved by the head of the organization, the write-off of losses at the expense of specific guilty parties is reflected in the accounting records with the following entries:

1) for the amount of shortage in excess of the established norm in the valuation at the book price:

D sch. 73/2 To account. 94;

2) the difference between the market and book prices:

D sch. 73/2 To account. 98/4;

3) repayment of debt for shortage of goods to the guilty parties:

D sch. 50, 70 K. 73/3;

4) writing off the difference between the market and book prices to the financial result:

D sch. 98/4 To account. 99.

It should be noted that entry 4 is compiled at the time the guilty person pays off the debt for the shortage of goods.

According to the Federal Law “On Accounting”, in exceptional cases when the perpetrators have not been identified or the court has refused to recover damages from them, commodity losses due to theft, damage, breakage and scrap of goods are written off in contrast to the previously valid procedure (D sch. 44 To account 94) on the financial results of the enterprise (D account 99 To account 94).

Summarizing the above, we can conclude that the composition of commodity losses should be divided into standardized and non-standardized losses. This approach to commodity losses is regulated by the Federal Law “On Accounting”. Chart of accounts and instructions for its use.

Accounting for distribution and production costs

Expenses of trading organizations arising in the process of moving goods to consumers, as well as expenses associated with the production and sale of products of their own production and the sale of purchased goods at public catering establishments, represent distribution costs.

Methodological recommendations for accounting of costs included in distribution and production costs, financial results at trade and public catering enterprises, approved by order of the Trade Committee of the Russian Federation dated April 20, 1995 No. 1-550/32-2 (Appendix 7), for enterprises wholesale, retail trade and public catering, a unified accounting nomenclature for items of distribution and production costs has been established (Table 3).

Nomenclature of items of distribution and production costs of trade and public catering enterprises

Table 3

Enterprises are given the right to reduce and expand the list of items within the limits of costs provided for by the standard Regulations on the composition of costs for the production and sale of products (works, services), included in the cost of products (works, services), and on the procedure for generating financial results taken into account when taxing profits , approved by Decree of the Government of the Russian Federation dated 05.08.92 No. 552 and dated 01.07.95 No. 661.

To summarize information about the costs of supply, marketing and trading enterprises, account 44 “Sales expenses” is used.

According to the order of the Trade Committee of the Russian Federation dated April 20, 1995 No. 1-550/32-2, under the article “Transport costs” the following are taken into account (clause 2.2):

payment for transport services of third-party organizations for the transportation of goods and products (payment for transportation, for supplying wagons, weighing goods, etc.);

payment for the services of organizations for loading goods and products into and unloading vehicles, fees for forwarding operations and other services;

the cost of materials spent on vehicle equipment (shields, hatches, racks, racks, etc.) and insulation (straw, sawdust, burlap, etc.);

payment for temporary storage of goods at stations, piers, ports, airports, etc. within the regulatory time limits established for the export of goods in accordance with concluded agreements; payment for the maintenance of access roads and non-public warehouses, including payment to railways in accordance with agreements concluded with them.

The indicated order of the Trade Committee of the Russian Federation (clause 2.2) established that “a trading enterprise, when purchasing goods independently (including for import and for goods exchange operations), is allowed to include, when calculating the purchase price of incoming goods, along with the price stipulated in the contract, transportation costs, customs duties and other procurement and transportation costs." Therefore, if an enterprise independently purchases goods, transport costs should be taken into account in account 41 “Goods”. In other cases not related to independent purchases of goods, transport costs are taken into account in account 44 “Distribution costs”.

In accordance with the Decree of the Government of the Russian Federation dated July 1, 1995 No. 661, from January 1, 1995, distribution costs are taken into account in the amount of actual expenses incurred. For tax purposes, costs are adjusted taking into account approved limits, norms and standards. Adjustable expenses include:

compensation for the use of personal cars for business trips;

costs of maintaining official vehicles;

business travel expenses;

entertainment expenses;

payment of scholarships;

tuition fees based on agreements with educational institutions, for the provision of additional services for training, advanced training and retraining of personnel;

payments on bank loans.

Expenses incurred in the reporting period, but related to the following reporting periods (rent, electricity charges, advertising costs, etc.), are taken into account in account 31 “Future expenses” and written off from it monthly in the share related to the reporting period (month), during the period with which they are associated, for distribution costs or other sources.

Part of the distribution costs, recorded in the debit of account 44, is subject to distribution between goods sold in the reporting month and the balance of unsold goods at the end of the month. The remaining amount of distribution costs attributable to goods sold during the current month is written off to the debit of account 90 “Sales”.

The distributed expenses include the amount of transportation costs and expenses for paying interest on a bank loan. For their distribution, the average percentage (Рср) is calculated;

where TRIach is transportation costs for the balance of goods at the beginning of the month;

TPO - transportation costs incurred in the reporting month;

PBnach - expenses for paying interest on a bank loan for the balance of goods at the beginning of the month;

PBO - expenses for paying interest on a bank loan incurred in the reporting month;

That is the cost of goods sold in the reporting month;

Tk: - balance of goods at the end of the month.

By multiplying the amount of the balance of goods at the end of the month (Tc) by the average percentage (Rsr), the amount of transport costs and expenses for paying interest on a bank loan is determined, relating to the balance of unsold goods at the end of the month (Io) and taken into account as the final balance on account 44.

The amount of transportation costs and expenses for paying interest on a bank loan attributable to goods sold for the current month (Ir) is determined by the following formula:

and is controlled by calculation:

Ir = TRIach + PBiach + TPo + PBo + Ig - Io,

where It is distribution costs (D count 44) for goods received during the month.

At the end of the month, the amount of distribution costs (IR) attributable to goods sold is written off from account 44 to account 90.

Typical accounting entries for accounting for distribution costs are presented in table. 4.

Accounting for distribution costs Table 4

Accounting for sales of goods in wholesale trade

Accounting for the sale of goods is kept on account 90 “Sales”, which has the following structure.

Process of selling goods represents a set of business transactions related to the sale of goods.

Wholesale trade - This is the sale of inventory items to enterprises, institutions, organizations (with the exception of the population) for their further use in production and for resale.

Retail- this is the sale of goods to the population (in exchange for their money), or undocumented expenses to the population, as a rule, using cash registers. The purpose of reflecting business transactions for sales in accounting accounts is to identify the financial result from the sale of goods.

Check 41 "Products" is intended to summarize information about the availability and movement of inventory items purchased as goods for sale, as well as rental items. This account is used mainly by supply, distribution and trading enterprises, as well as catering establishments.

At industrial and other manufacturing enterprises, 41 accounts are used in cases where any products, materials, products are purchased specifically for sale or when the cost of finished products purchased for assembly at industrial enterprises is not included in the cost of manufactured products, but is subject to reimbursement by buyers separately .

Supply, sales, and trading enterprises also take into account purchased containers and containers of their own production on account 41, except for inventory used for production or economic needs and accounted for on account 01.

Expenses for the procurement and delivery of goods are recorded on account 41 (or using account 16 “Deviation in the cost of inventory items”). Expenses for storage and sale of goods are recorded in account 44 “Sales expenses”.

Goods accepted for safekeeping are accounted for off-balance sheet account 002“Inventory assets accepted for responsible storage.” Goods accepted for commission are accounted for off-balance sheet account 004“Goods accepted for commission.”

In supply, marketing and trading enterprises, goods can be accounted for in account 41 at purchase or sale prices.

When accounting for goods at purchase prices The posting of goods and containers arriving at the warehouse is reflected:

D 41 K 60 and D 19 K 60 (in the amount of VAT).

When accounting for goods at sales prices the difference between the purchase price and the value at sales prices (discounts, markups) is reflected separately on the account 42 “Trade margin”.

Example.

Goods were purchased from a supplier worth RUB 23,600, incl. VAT (18%) – 3600 rub. Trade margin 20%.

The following entries are made in the accounting of a trade organization:

D41 K60 23600 rub. - posting of goods;

D41 K42 4720 rub. (23600 * 20%) – trade margin added.

The selling price of the goods is 28,320 rubles.

Account 42 also takes into account discounts provided by suppliers to trading organizations for possible losses of goods, as well as for reimbursement of additional transportation costs:

D42 K20, 23, 29, 40, 91.

Account 42 is credited when goods are posted for the amount of trade and additional discounts (markups), and debited for the amount of trade and additional discounts (markups) on goods sold, released or written off due to natural loss, defects, damage, shortages, etc.

The amounts of discounts (markups) in the part related to sold goods are reversed by credit 42 and debit 90. The amounts of discounts (markups) in the part related to goods sold and released from warehouses and bases are determined according to issued invoices and written off (reversed ) in a similar manner.

Goods released or shipped to buyers (customers), the proceeds from the sale of which are recognized in accounting, are written off:

If revenue from the sale of goods cannot be recognized in accounting for a certain time (for example, when transferring goods for sale to a commission agent), then until such time these goods are recorded in account 45 “Goods shipped”. When they are actually released, the following is recorded:

Goods transferred for processing to other enterprises are not written off from account 41, but are accounted for separately.

Trade is a specific human activity. It is associated with the process of purchasing and marketing products. Trade includes a complex of economic and technological operations. They ensure the exchange of material values. Accounting for goods and services is of particular importance in this area.

General characteristics of exchange

Acting as a branch of the economy, trade forms the market for consumer products. Within its framework, specialized enterprises provide products to customers. The function of the industry as a whole is, therefore, the ongoing regulation of the consumer market. Trade ensures the sale of goods through commercial transactions. Thanks to this, the process becomes the subject of activity of special enterprises and other economic entities.

Industry challenges

Trade helps to provide goods and services to the individual needs of all segments of society. It includes interactions between enterprises of different forms of ownership and the population. People purchase goods with their own income through the trading network. Products may be in circulation for a certain period. However, it ends up becoming personal property.

The sale of goods to the public acts as the final and determining stage of their circulation. The market, being an economic category, covers the corresponding production and distribution relations, interactions within the framework of exchange and the interrelation of these processes. Trade is presented as a form of these connections. It participates in the formation of market relations between labor and consumer measures. Trade affects the size of the population's real income and stimulates people's economic activity. Sales are carried out in different modes. Retail and wholesale trade are considered the most common in Russia. Sales can also be carried out on a commission basis.

Terminology

Basic concepts are explained in State Standard R 51303-99, approved by the State Standard Resolution and put into effect since 2000. In accordance with it, trade is a type of commercial activity that is associated with the purchase and sale of products and the provision of services to customers. The wholesale mode involves the purchase of products with their subsequent resale or professional use. Retail should be understood as trade and provision of services to consumers for family, personal, home use not related to commercial activities. The commission regime involves the transfer of products to third parties under commission agreements for carrying out business transactions with them.

Accounting for goods in accounting

The price of products is determined on the basis of the monetary expression of its value and sales operations. Finished products within various operations (release from production, shipment to customers, sales) are accepted for accounting at actual cost. It is equal to the value of all costs related to production and provision to consumers. In multi-item production, the actual cost can be determined only at the end of the reporting period. Accounting for the movement of goods, as well as their availability, is usually carried out in the corresponding prices. They can be used:

• Standard (planned) cost.
• Market (negotiable) price.
• Reduced (incomplete) production cost, which characterizes direct costs.
• Other conditional instruments for expressing product prices.

Evaluation of finished products

The Regulations on Reporting, paragraph 60, establishes that accounting for goods in accounting is carried out at purchase cost or at sales prices. The same provision is present in clause 13 of PBU 5/01. Valuation of goods is the choice of the accounting price at the enterprise at which the products will be written off and capitalized.

This should be recorded in the appropriate documentation. If the movement of goods is accounted for at purchase prices, their cost is formed in accordance with the rules provided for in PBU 5/01 in clause 6. In this case, the price includes all costs related to the acquisition of products, with the exception of VAT. Enterprises can keep records of sales of goods at weighted average cost. In this case, the average unit price of each type of product involved in turnover in the reporting period is determined. Also, accounting for goods in trade can be carried out at the cost of the first or last ones in the purchase period.

FIFO method

It represents the accounting of goods at first cost (including the price of balances) during the reporting month during which purchases were made. This method involves the assessment of product blanks based on actual estimates. When selling and disposing of products for other needs, write-off is carried out at the cost of the first purchases for the reporting month, including the price of products listed at the beginning of this period. To do this, the cost of goods not used at the end of the month is established. It is determined based on the costs of recent purchases. The cost of sales of products is calculated by subtracting from the price of product balances at the beginning of the month, including the cost of goods received during the month, the amount attributable to the quantity remaining at the end of the month. Distribution among accounts is carried out in accordance with the average unit of each type and quantity sold or disposed of for other needs.

LIFO method

This organization of goods accounting helps ensure consistency between current expenses and income, and also allows one to take into account the impact of inflationary processes on the company’s financial results. The LIFO method involves valuing items at the end of the month based on their quantity and assuming that their cost is formed from the costs of their first purchases. The price of sales products is calculated by subtracting from the balance at the beginning of the month, including units received during the period, the amount that accounts for the number of products remaining at the end of the month. Distribution among accounts is carried out based on the average cost of a sample from each type of product and the volume of products sold.

Specifics of application of methods

Accounting for the sale of goods and their inventories in the specified ways directs companies to form an analytical assessment of products not only by type, but also by individual batches. The Regulations on the analysis of material and production reserves provide for another method by which the actual cost of all retiring products is determined - writing off the cost of each unit. This method is used quite rarely. The use of this method is advisable only for products, each unit of which has a high price and is usually sold individually.

The considered methods for valuing retiring products are used in inventory at the actual cost of acquisition. The enterprise, after conducting a comparative analysis of existing methods, chooses for itself the procedure by which goods will be accounted for. It must be documented in the relevant documentation. In this case, the enterprise must consistently apply the acceptable method in practice. If goods are accounted for using an account. 15 and 16, then from the count. 41 products are written off at the appropriate inventory price. Then, using a special calculation, the amount of deviations that falls on the sold products is removed.

Accounting for goods in retail trade

To effectively manage a company's activities, it is necessary to have accurate, objective, complete, sufficiently detailed and timely economic information. This task is accomplished through accounting. The main object in this activity is products. In this regard, the authorized department of the enterprise must ensure that the receipt of goods into the enterprise is recorded, as well as the reflection of transactions relating to their disposal.

Activity goals

Accounting provides:

1. Control over product safety.
2. Timely provision of information to the head of the enterprise about gross (actual) income, the state of inventory and the efficiency of its use.

The tasks that the activity involves can only be accomplished with proper planning. Deficiencies that may arise during it are the reasons for accounting lags, late submission of reports and other information. Large time gaps between the appearance of information and its use create obstacles to increasing economic efficiency and profitability of the enterprise. Disadvantages of accounting can lead to its confusion, the formation of conditions for theft of material assets, and increased costs of maintaining responsible personnel.

General procedure

The rules and terms during which the receipt of goods is recorded (in terms of completeness, quantity, quality), as well as their documentation, are regulated by existing technical delivery conditions, contracts and instructions. All operations with products are divided into two categories. The first includes the direct receipt of goods to the company. The second category consists of product disposal operations. Accounting for goods in retail trade is carried out in accordance with the accompanying documentation, delivery conditions, cargo transportation rules (waybills (waybills, railway and others), invoices or bills of lading).

Reporting

Accounting for goods is accompanied by the preparation of special documentation, which reflects the availability and turnover of products. Its registration is carried out by the financially responsible person. In the incoming part of the report, each document (number and date, source of receipt of products, their amount) is entered separately. After this, the total amount of capitalized items is calculated, the total with the balance at the beginning of the reporting period. The consumable part contains information on documents on disposal of products. In particular, data on the direction of products, date and paper number, and total amount are entered. Next, the balance of production at the end of the reporting period is determined. Each type of expense and income contains documents arranged in chronological order.

The total number of papers on the basis of which the report is drawn up is indicated in words at the end. The documentation must be signed by the financially responsible employee. The report is prepared in 2 copies (carbon copies). The first is attached to the documents arranged in sequence and submitted to the accounting department. The chief specialist of the department, in the presence of the responsible person, checks the report, indicates the date and certifies both copies with his signature. The first remains in the accounting department along with the attached documents. The second copy is transferred to the financially responsible employee. Next, each document is checked for compliance of completed transactions with the law, pricing policy, calculation, and taxation.

Accounts

Accounting for goods in stock and in circulation has its own characteristics. One of them is that their reflection on the count. 41 is carried out at the price of receipt, to which a premium is added. If the products are not owned by the enterprise, then they are recorded on an off-balance sheet account. 002, which records inventory items taken for safekeeping. If questions arise regarding payment or under the terms of the contract, products are prohibited from being sold until the delivery obligations are repaid. Accounting for goods accepted on a commission basis is carried out on an off-balance sheet account. 004. Analytical assessment of products can be carried out not only by materially responsible persons. This activity is also the responsibility of the accounting department. The main objective of such an assessment is to obtain the information necessary to manage product inventories. At the end of the month according to account. 41 the results are summed up in the accounting register. They are compared with the corresponding indicators for the remaining accounts.

Inventory

During the activities of trading retail companies, there is a daily turnover of goods. To control the availability and condition of material assets, an inventory of containers and products is carried out. During this process, it is established that the actual quantity of products and packaging at the time of checking their balances corresponds to the information from the financial statements.

Documentation

Accounting for goods in the warehouse is accompanied by filling out delivery notes, routing sheets, acts and other papers. All these documents must be signed by the head of the department who delivers the products, as well as by the person responsible for storage. Large cargo is usually accepted by the customer at the place of manufacture, assembly and packaging. The responsible person reflects information about the release of finished products and their arrival at the warehouse in a special accounting card. Its form and content are similar to the document on receipt of materials (form No. M-17).

Quantitative counting

It is carried out in units corresponding to the physical properties of the product (weight, area, volume, in pieces or linear parameters). Homogeneous products can be calculated in conditionally natural terms. For example, canned food is accounted for by cans. Analytical assessment is carried out not only in quantitative, but also in cost terms.

Sales

The release and accounting of goods in the store is carried out using an invoice. Form M-15 can serve as a standard form. Enterprises involved in various manufacturing sectors use specialized forms of invoices and other primary documents for registration. They contain mandatory details, reflect the main properties and characteristics of the shipped products, the name of the company division that carries out the supply, the name of the buyer and the basis for transferring the products to him. The invoice is filled out in accordance with the order of the head of the enterprise or a person authorized by him, as well as the agreement with the customer (buyer).

Control of shipment and export

1. In a warehouse with finished products or in the sales department, an invoice is issued in 4 copies. They are transferred to the accounting department, where they are registered in a journal and certified by the signature of an authorized person.
2. Endorsed invoices are transferred to the sales department. One copy is taken by the financially responsible person. For him, the invoice acts as a basis for the release of finished products. An invoice is issued for the second invoice. The third and fourth copies are transferred to the buyer of the product. He, in turn, puts a signature on the invoices, which certifies the fact that the products were transferred to him.
3. When the buyer exports products, one copy is handed over to the security officer at the checkpoint. The remaining invoice serves as an accompanying document.
4. The security officer records the invoices in a special journal and then transfers them according to the inventory to the accounting department.
5. Authorized departments periodically reconcile information about products released from the warehouse and products actually exported by comparing invoices with the registration journal.

Additionally

If the products are delivered to a transport company, then the freight forwarder who accompanies the cargo is given a receipt for the receipt of the valuables. Together with the invoice, it is returned to the accounting department to issue an invoice and payment documentation. Initial papers on acceptance of finished products and their shipment to the consumer are accepted from the storekeeper and checked. They are then used in the formation of synthetic and analytical accounting registers. Reflection of products in reporting as sales is carried out according to invoices, receipts of the transport company, certificates of work performed and other documents.

Conclusion

In addition to the reporting described above, enterprises also maintain tax records of goods. When receiving products from domestic suppliers, the cost in one and other documents will be the same. If products are purchased for other reasons, there is a possibility that discrepancies will be identified. In practice, the following situations are noted when non-compliance is inevitable:

• Receipt of products free of charge.
• Receiving products for foreign currency.
• Detection of surpluses during the inventory process.

When purchasing for foreign currency, discrepancies occur in the case of advance payments. In accounting, the cost of goods in such situations is established at the rate that was in effect on the date of deduction of money. This requirement is present in PBU 3/06. For income tax purposes, the cost of goods purchased for foreign currency is determined in terms of rubles on the date of their acceptance for accounting.

Purchasing goods

Goods are part of inventories acquired or received from other legal entities or individuals and intended for sale.

Upon receipt of goods, a Certificate of Acceptance of Goods is issued (form No. TORG-1). If the quantity and quality of goods does not coincide with the data specified in the accompanying documents, an additional Statement of Discrepancy is drawn up (Form No. TORG-2).

For accounting purposes, the organization chooses the price of goods and the order of reflection on accounts from the following methods:

At purchase prices

goods are accounted for at actual cost on account 41 “Goods” (Fig. 96);

Rice. 96. Goods account

goods are accounted for at book value (using account 15 “Procurement and acquisition of material assets”);

At sales prices

goods are accounted for at their sales price (using account 42 “Trade margin”).

Purchase price= supplier price (excluding VAT) + excise taxes + customs duties

Selling price= purchase price + trade margin

Trade margin= organization income + VAT amount.

In this case, depending on the chosen method, the correspondence will be as follows (Table 5):

Table 5

Postings

The transfer of goods from retail to wholesale is reflected in the entries presented in Table 6.

Table 6

Postings

Receipt of goods

Goods receipt is very similar to materials receipt.

Create a new document Receipt of goods and services(Purchase > Receipt of goods and services) with document type Purchase, commission(Fig. 97).

The document is filled out in the same way as a similar document was filled out when materials were received. However, it is very important to take into account the fact that the goods that will be indicated in the tabular part of the document must be described in the directory Nomenclature, in section Goods- or in another section for which analytical accounting of items on account 41 is configured (this is done in the information register Item accounting accounts).

Rice. 97. Completed document Receipt of goods and services

The document will generate movements (Fig. 98).

Rice. 98. Result of posting the document Receipt of goods and services

They are similar to movements formed by a document reflecting the receipt of materials. The main difference is that the goods are accounted for in account 41.

Now you need to specify sales prices for incoming goods. To do this, based on the newly created document Receipt of goods and services let's create a new document - Setting item prices(Fig. 99).

Rice. 99. Document Setting item prices

In the document, in the field Price type choose Basic selling price, in the toolbar of the table field, click the button Change, select an action in the window that appears Change prices by % and indicate, for example, 20%, apply the change (Fig. 100). After the prices have been changed to the required size, we will save and post the document.

Rice. 100. Processing the tabular part

Now, if you need to sell goods and the price type is used in the document Basic selling price- prices will be entered automatically from the corresponding information register filled in by the document Setting item prices.

Acceptance of goods on consignment

To register the receipt of goods from the consignor, the same document is used Receipt of goods and services(Purchase > Receipt of goods and services) with document type Purchase, commission.

When filling out a document, in particular, fields Agreement, please note that goods are supplied under a commission agreement; previously we used only agreements with suppliers. In Fig. 101 shows filling out the contract form with the counterparty.

Rice. 101. Setting up the parameters of an agreement with the principal

In the field Type of agreement Let's enter With the principal.

In the field Price type let's introduce Negotiable (excluding VAT). This type of price does not include VAT.

In the field Calculation method let's choose Percentage of the sale amount and in the field Percent let's indicate 7% - the organization's remuneration from the sale.

In Fig. 102 you can see the completed document Receipt of goods and services.

Rice. 102. Completed document Receipt of goods and services

Please note that goods accepted for consignment are taken into account on the account 004 “Goods accepted for commission”

In the directory Nomenclature there is a group Products on consignment. For this group, item accounting accounts are set so that the receipt of goods is reflected in account 004 (Fig. 103).

Rice. 103. Product inventory accounts for goods accepted for commission

Therefore, filling out the tabular part Goods a new item was created Wallpaper is waterproof and placed in a group Products on consignment.

Then fill in the invoice information. An invoice is presented upon the sale of goods after the commission agent reports to the principal.

On the tab Settlement accounts into the fields Account for settlements with counterparties and you should enter account 76.09 - it can be used for settlements with the principal.

Let's run through the completed document and see what movements it generates (Fig. 104).

Rice. 104. Document movements Receipt of goods and services

Sale of goods under supply contracts

Accounting for sales of goods is kept in account 90 “Sales” (Fig. 105).

Rice. 105. Account 90 “Sales”

Subaccount 90.01 “Revenue” is used to accumulate revenue, subaccount 90.02 “Cost of sales” is used to reflect the cost of goods sold.

Subaccount 90.03 reflects the VAT payable (in correspondence with the VAT settlement account - 68.02).

Subaccount 90.04 reflects excise taxes.

In subaccount 90.07 - sales expenses that relate to goods sold.

The selling price usually includes the purchase price, trade markup and value added tax.

Entries to account 90 are made at the time revenue is recognized for ordinary activities, usually in accordance with the method of recognition of income upon transfer of ownership.

To record sales of goods under supply contracts, use the document Sales of goods and services(Sales > Sales of goods and services). When creating a document, you can choose one of three document types:

Sale, commission - used to process regular and commission sales;

Shipment without transfer of ownership - to formalize the shipment of goods for which the transfer of ownership depends on the fulfillment of additional conditions;

Equipment - used for selling equipment;

In Fig. 106 document with the transaction type Sale, commission.

Rice. 106. Document Sales of goods and services

The default price type in this document is - Basic selling price. Therefore, when we fill out the table field Goods- after selecting product items, price data will be added to it. Above we installed Basic selling price for goods- now this price will be inserted into the document.

Filling out the header of the document does not have any special features when filling out the tabular part Goods you should select the necessary nomenclature items from the directory Nomenclature. If they are in a group Goods and accounting accounts are configured accordingly for this group - most of the information in the table field will be filled in automatically, all that remains is to manually fill out the field Quantity.

Tab Services, which we do not fill out, contains information about the implementation of services.

Tab Settlement accounts contains account numbers (62.01 and 62.02) for which settlements with customers are recorded.

Tab Additionally contains data about the organization-sender and consignee.

Procedure for working with the document Sales of goods and services looks like this. After filling out the document, write it down and print out the necessary printed forms. The document is processed after the accounting department receives information that the goods have been released from the warehouse. After posting the document, you can enter information about the invoice issued to the buyer. To do this, just open the document form and click on the link Enter invoice(Fig. 107).

Rice. 107. Form Invoice issued

In this case, leave all form data in the default fill state and click OK.

Let's see what movements the document generated Sales of goods and services(Fig. 108).

Rice. 108. Result of document Sales of goods and services

Sale of goods under a commission agreement

The sale of goods under a commission agreement differs from the usual wholesale sale under a supply agreement. Let us remind you that above we looked at an example of the receipt of goods on commission.

First, let's create a new document Sales of goods and services with the type of operation Sales, commission.

Filling out the details of this document is quite standard (Fig. 109). The main thing is to correctly indicate the item accounting accounts. In our case, they will be substituted automatically, since the nomenclature element Wallpaper is waterproof stored in group Products on consignment.

Rice. 109. Document Sales of goods and services, sale of goods received on commission

After filling out the document, you need to generate the necessary printed forms, having received information about the shipment of goods - post the document and fill out the invoice information.

In Fig. 110 you can see a window with information about document posting.

Rice. 110. Carrying out the document Sales of goods and services, sale of goods received on commission

The process of registering the sale of goods accepted for commission and settlements with the principal is not completed. The next stage in the execution of such a transaction is a document Report to the consignor on sales of goods(Purchase > Report to the consignor on sales of goods).

In Fig. 111 you can see the form of this document with a filled-in header.

Rice. 111. Document Report to the consignor on sales, filled in header

Please note that some details are filled in automatically, and it is best to fill in the details starting with the details Counterparty.

Now let's fill out the table part Goods. This can be done automatically using the menu commands Fill in, which is located in the toolbar of the tabular section Goods. For example, the command Fill in > Sold under contract, fills out the tabular part with a list of goods that were sold under the contract with the principal. Knowing the transaction parameters, you can fill in the fields manually.

As a result, after filling out the tabular part Goods the document looks like this (Fig. 112).

Rice. 112. Document Report to the principal on sales

Let's move on to filling out the following tabs. Namely, on the tab Settlement account(Fig. 113) you should enter information about the account of settlements with the counterparty - that is, with the buyer (62.01) and about the account of settlements with the principal - 76.09.

Rice. 113. Document Report to the principal on sales, tab Accounts for settlements

Now let's fill out the tab Income Accounts. In Fig. 114 you can see the completed tab.

Rice. 114. Document Report to the principal on sales

It contains information on how income received from intermediary activities should be accounted for. In particular, in the field Reward service you need to enter a service for which the organization accepts remuneration. This service should be selected from the directory Nomenclature(Fig. 115).

Rice. 115. Reward service

On the tab Additionally You can enter the person responsible for the operation.

Let's examine the document and see what movements it has generated (Fig. 116).

Rice. 116. Result of the document

Features of accounting for goods in retail trade

The receipt of goods for retail sale can be accounted for in two different ways - using account 42 “Trade margin” - that is, at sales prices, and without its use - that is, at purchase prices.

In the organization used in our example, retail goods are accounted for at sales prices - using account 42 “Trade margin”. This is recorded in the accounting policy of the organization (Enterprise > Accounting policy > Accounting policy of organizations, tab Accounting, parameter Method for evaluating goods in retail set to value By sales price)

In order for the system to automatically generate transactions for account 42, we need to take into account several important points.

Firstly, the goods must be in a warehouse with an established price type, including VAT. In our case, this is a warehouse with the name Warehouse in a store. In Fig. 117 you can see the parameters of this warehouse.

Rice. 117. Warehouse parameters Store warehouse

Goods in the warehouse are accounted for using the price type Retail (including VAT). Please note that the warehouse has the Retail type, otherwise this type is called Automated point of sale, that is, a point equipped with cash register equipment. We will need this information later, when we set up item accounting accounts and process the purchase and sale of goods. In particular, we note that 1C: Accounting provides a special account in which goods are recorded at their selling price at automated retail outlets. This is account 41.11 “Goods in retail trade (in ATT at sales value).” It is to this account that goods will be accounted for when accounting for retail trade at their sales price, and from here they will need to be written off when registering a sale.

Since we keep track of goods in retail using account 42 “Trade margin”, in order for the system to automatically generate transactions for accounting for trade margin, before posting the document that accrues to the corresponding goods, you need to set the prices for them.

The product must be included in the directory Nomenclature, to the standard group Goods. In Fig. 118 you can see the result of the command Go > Item accounting accounts for this group.

Rice. 118. Account parameters for the Products product group

Now let's add it to the group Goods directory Nomenclature new element - Wallpaper glue(Fig. 119).

Rice. 119. Shape of element Wallpaper glue

After the basic information about the item has been entered, save the entered data (using the Save button) - additional tabs for entering data will become available. In our case this is the tab Prices(Fig. 120).

Rice. 120. Setting the price of an item

Here we need to enter for the price of the form Retail (including VAT) and press the button Record prices.

Now everything is ready to receive the goods. Let's call the document Receipt of goods and services(Purchase > Receipt of goods and services) with document type Purchase, commission. In Fig. 121 you can see his tab Goods.

Rice. 121. Filling out the document Receipt of goods and services

Let's look at the features of filling out this tab and explain some of the subtleties that affect the subsequent reflection of the transaction in accounting. As you remember, we take into account retail goods at sales prices. This means that the document will have to generate transactions of the type D41 K42 for the amount of the trade margin. We set the price above Retail (including VAT) for wallpaper glue. This price type is specified for the warehouse to which the goods are delivered. But in the document you need to set that type of price (button Prices and currency), according to which we accept goods, in our case it is Negotiable (including VAT).

In the tabular section Goods create a new row and add it to the column Nomenclature Wallpaper glue, enter quantity and price, other parameters will be calculated automatically.

Tab Settlement accounts is filled in in a completely standard way - here, in the fields Account for settlements with the counterparty And Advance settlement account Accounts 60.01 and 60.02 must be present, respectively.

Tab Additionally contains information about receipt documents, tab Invoice about the invoice received from the supplier.

Let’s post the document (using the button OK) and see what movements he formed (Fig. 122).

Rice. 122. Results of the document Receipt of goods and services

After the goods are received, we will sell them at retail.

Data on retail sales of goods is entered based on the fact of sale using a document Retail sales report(Sales > Retail Sales Report). Let us recall that the goods sold were stored in a warehouse Warehouse in a store, which has the form Retail. Sales of goods stored in such a warehouse are carried out using cash register equipment.

Therefore, when creating a document Retail sales report select the document type as KKM. This document can be created with the choice of one of two types of operation:

KKM- to reflect sales made using cash registers;

NTT- to reflect sales made at a manual point of sale.

In Fig. 123 you can see the completed document form.

Rice. 123. Completed document form Retail Sales Report

When filling out the tabular part Goods we only need to indicate product items and the number of units sold. The system will enter other data automatically based on the parameters configured earlier.

Tab Payment cards and bank loans serves to enter information about sales by payment cards or on credit.

Let's examine the document and see what movements it made (Fig. 124).

Rice. 124. Result of the document Report on retail sales

Please note that the document forms movements on account 50 - that is, it reflects the receipt of revenue at the cash desk. Based on document Retail sales report you can enter Receipt cash order with the type of operation Acceptance of retail revenue. It should be noted that this PKO, when carried out, does not generate movements in registers - cash book entries are generated on its basis, so it needs to be generated.

Above, we looked at the scheme of entries in accounting accounts for the sale of goods at retail. You will notice that the document Retail sales report does not generate a reversal transaction of the form D90.02 K42. This posting can be done by a document Closing the month(Service > Regular operations > Closing the month), rice. 125.

Rice. 125. Document Closing the month

As a rule, trade margins are written off at the end of the month for all goods sold. As you can see, the document item is responsible for generating records for writing off trade margins Calculation of trade margins on goods sold.

After posting (Fig. 126), the document generated the following accounting entry.

Rice. 126. Result of the document Closing the month

In 1C:Accounting, the reversal entry is made with a negative amount. In ordinary accounting, negative numbers are not used, but the meaning and effect of such an entry coincide with ordinary reversal entries - the amount from such an entry reduces the account turnover rather than increases it.

Accounting for settlements with commission agents (organization as a principal)

To account for the organization's settlements with commission agents, the following scheme is used: when transferring goods to the commission agent, a record of type D41 K45 is made - for the cost of goods shipped. This record is formed on the basis of a commission agreement concluded with the commission agent. In order to formalize the transfer of goods to the commission agent for sale, a document is used Sales of goods and services(Sales > Sales of goods and services) with the type of operation Sales, commission. It is important that when filling out information about an agreement with a counterparty acting as a commission agent, it indicates that the agreement has the form With a commission agent(Fig. 127).

Rice. 127. Setting up the parameters of an agreement with a commission agent

After the commission agent reports to our organization about the goods sold, a document is filled out Commissioner's sales report(Sales > Sales agent report). This document, firstly, generates entries for the sale of products, which are recorded on account 45 as shipped, and secondly, it generates entries for accounting for the remuneration that our organization pays to the commission agent).

Warehouse accounting

1C:Accounting has a menu Warehouse and the corresponding bookmark in Function panels. They are intended for organizing warehouse accounting. Namely, the following commands are provided here:

Inventory of goods in the warehouse;

Movement of goods;

Posting of goods;

Write-off of goods;

An inventory of goods can be carried out using a document. The document can be used to carry out inventory in wholesale warehouses, retail warehouses, as well as in warehouses that are non-automated retail outlets.

The document can be filled out automatically with the remaining goods (or materials) in the corresponding warehouse. In Fig. 128 you can see the document Inventory of goods in the warehouse.

Rice. 128. Inventory of goods in the warehouse

The document was generated for the warehouse Store warehouse. It is filled automatically by the command selection Fill > Fill according to stock balances. If, during an inventory, it is discovered that the actual data corresponds to the accounting data, the tabular part of the document does not need to be edited. If they do not correspond, the numbers in the column Quantity can be brought into line with real data - then in the graph Deviation the difference between accounting and actual information will be found.

After filling out the document, you can print printed forms of documents by selecting one of the commands Seal. The following items are available here:

INV-3 (Inventory list of goods);

INV-19 (Comparison statement);

The document does not generate transactions after posting. Its main value is the ability to fill out the following documents on its basis:

Posting of goods: This document is needed when there is a surplus in the warehouse.

Retail sales report: this document is usually used when inventory is taken of storage areas that are non-automated retail outlets - that is, with the help of inventory, the number of goods sold is identified, after which the data is automatically transferred to a document that generates the corresponding accounting records;

Write-off of goods: If deficiencies are found in the warehouse, they are written off with this document.

Using a document Movement of goods You can register the movement of goods between different warehouses.