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EDUCATIONAL INSTITUTION
Economy and Finance "
Methodical instructions
And practical tasks
"ACCOUNTING
IN TRADE"for students of 5 courses specialty 080109 "Accounting, analysis and audit"
Publishing house
Economy and Finance
Ministry of Education and Science of the Russian Federation
Federal state budgetary
EDUCATIONAL INSTITUTION
Higher professional education
"St. Petersburg State University
Economy and Finance "
Department of Accounting and Audit
Methodical instructions
And practical tasks
for independent work Students at the rate"ACCOUNTING
IN TRADE"for students of 5 courses of specialty "Accounting, Analysis and Audit"
day and evening branches
Publishing house
St. Petersburg State University
Economy and Finance
Recommended by the University Scientific and Methodological Council Methodical instructions and practical tasks for independent work of students in the course "Accounting in trade"for students of 5 courses specialty 080109 "Accounting, analysis and audit" of day and evening compartments. - St. Petersburg. : Publishing house SPBGUF, 2012. - 58 p.
Methodical instructions and practical tasks at the trade accounting course include the main topics of the course and are presented by a number of tasks for the audit and independent work of students studying in the specialty "Accounting, Analysis and Audit" in the daily and evening branches. The main place is paid to the features of accounting at wholesale enterprises retail and catering. The most complex and ambiguous economic situations are considered with the aim of forming professional skills and skills and the development of professional judgments in the field of accounting in trade organizations.
Compiler Cand. ECON. Sciences, Associate Professor T.A. Sokolova Reviewer Associate Professor L.V. Pereverzev © SPBGEF,
Introduction
The publication contains a list of tasks according to the most significant topics of the accounting course in trade and guidelines for their implementation.The purpose of teaching this discipline is to study the peculiarities of the economic activity of trade organizations related to the process of acquiring, storing and selling goods, with the need to take into account and monitor the safety of goods and the submission of timely and complete information on trade turnover, gross income and the state of inventory to the organization managers.
As a result of the implementation of practical tasks presented in this edition, students should receive practical knowledge and skills:
Calculating trade allowance for the balance of goods, retail price, gross income from the sale of goods, transportation costs for the balance of goods at the end of the month;
Keeping synthetic accounting movements of goods depending on the terms of the contract and the selected metering method for the purposes of accounting and tax accounting;
Maintaining synthetic I. analytical accounting costs of circulation in trade and catering organizations;
- Perform required calculations For obligations to budget and reflect them in accounting.
On the practical activities Under the discipline "Accounting in trade" students are mastered by the main techniques and methods of reference trade operations on accounting and tax accounting.
Practical classes include a collective discussion of the most pressing, complex and controversial issues of the topic, consideration different options During the solution of tasks.
During independent work, students study regulatory and legislative acts and techniques, as well as the main and additional literature For accounting and tax accounting in wholesale, retail and catering organizations of various forms of ownership.
Control of knowledge and skills of students are carried out through testing, as well as solutions for independent and test work.
The names of organizations and the digital material given in the tasks are conditional.
Topic 1. Characteristics of accounting
IN TRADE
Questions theme:1. Regulatory and legal regulation of accounting in trade in the Russian Federation.
2. Features of the application of IFRS 2 "stocks".
3. Formation of optimal accounting policies of trade and catering enterprises:
- for accounting purposes;
- For tax accounting purposes.
4. Development of an order on the accounting policy of the trading enterprise.
5. The procedure for registration of the Treaty on Material Responsibility in Trade Enterprises.
6. Drawing and submission of reporting on operations with goods and tarah.
7. Check reporting on operations with goods and Tara.
1.1. Describe regulatory documentsdefining a system of accounting and taxation in trade enterprises.
1.2. Analyze the methods of accounting for goods in accordance with PBU-5/01 "Accounting of material and IFRS" Stocks "and highlight the general and differences in the methods of accounting for PBU and IFRS.
1.3. Explore the procedure for the formation of an accounting policy of trade enterprises on the basis of a working trading enterprise. Determine the characteristic features of accounting commodity Operations.
1.4. Make an "Treaty on Material Responsibility" with the seller or cashier-operating system in accordance with applicable law.
1.5. Explore the procedure and timing of the preparation of the "Commodity Report"
(Unified form No. TORG-29). Explain the rules for checking reports on commodity operations.
When performing a task, use regulatory and legal documents and unified forms of primary documents on the reporting of materially responsible persons.
Topic 2. Documentary
Receipt and disposal of goods
1. Instructions for use and filling unified form According to trading operations.3. Documentary registration of acceptance of goods at trade and catering enterprises.
4. Documentary design of goods vacation for sale or in production at catering facilities.
Tasks and check questions:
2.1. To study the instructions on the use of unified forms on the accounting of trading operations approved by the Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132.
2.2. Consider the possibility of applying non-unified primary documents by trade enterprises, in accordance with customs of business turnover and applicable law.
2.3. Fill out forms forms in order to obtain practical work skills with primary documents:
- Torg-12 "Commodity Patch";
- TORG-13 "Overhead on the internal movement, transfer of goods, containers", etc. (at the instruction of the teacher);
- Torg-29 "Commodity Report".
Conditions for the task to fill the unified forms of TORG-12; TORG-13; TORG-29:
Task 2.3.1. Fill out the "commodity invoice" (TORG-12) No. 10 dated 09.22.201_g. For shipment of the following goods:
- sugar - packaged in bags of 10 kg at a price of 18 rubles. / 1 \u200b\u200bkg (without VAT; VAT rate - 10%), in the amount of 20 bags;
- Sugar - packaged in bags of 25 kg at a price of 17.5 rubles. / 1 \u200b\u200bkg (without VAT; VAT rate - 10%), in the amount of 30 bags;
Wheat flour - packed in 10 cardboard boxes, containing 20 flour packs, packaged 1 kg in a package, at a price of 22 rubles. / 1 \u200b\u200bPack of flour (without VAT; VAT rate - 10%);
Pasta - Spaghetti: packed in 5 cardboard boxes, accommodating 30 packages of spaghetti weighing 0.5 kg, at a price of 27.5 rubles / 1 package (without VAT; VAT rate - 10%);
Groats - millet: packed in 2 cardboard boxes, containing 10 packets of millet weighing 1 kg, at a price of 17 rubles / 1 Package (without VAT, VAT rate - 10%).
Supplier (shipper) - Onega LLC, is located at: 191054, St. Petersburg, ul. Salova 15, Liter B.
Bank details: PC No. 40702810850000100558, Bank St. Petersburg, St. Petersburg, Cor. Bank account 30101810520000000655, Beach 044030655 KPP 784243002.
Based on the "contract for the supply of goods" No. 5 of 18.01. 201_g.
Vacation of goods allowed - commercial director of Onega LLC Smirnov V.N.
Chief Accountant - Soloviev A.P.
The load went to the head. Warehouse Medvedev P.F. 09/22/2018.
Buyer (consignee) - a trade enterprise LLC "Partner", located at: 193156, St. Petersburg, Ageles, d. 134.
Bank details: PC No. 40702581850000100692, JSC VTBG. St. Petersburg, Cor. Bank account 30102450520000000651, Beach 044030655, PPC 784243018.
Delivery terms - goods receive a representative of the Buyer, on the basis of power of attorney.
The load took on the "power of attorney" No. 3 of 09.22.201_g. Driverspector LLC "Partner" - Melekhov A.P.
The load took on the warehouse of the consignee Storekeeper Ponomarev M.A. 09/22/2018.
Methodical instructions on the completion of the "commodity invoice"
(TORG-12) in the string "The shipper" - indicates the full or abbreviated name of the shipper in accordance with the constituent documents. If shipping is carried out by the supplier's structural division, then you must specify the address of the location of such a unit. The terms of the contract may be provided that the supplier and shipper are not the same person.
The group "conspirator" - indicates the full or abbreviated name of the consignee in accordance with the constituent documents and its postal address.
The "Supplier" line indicates the full or abbreviated name of the supplier in accordance with the constituent documents.
In the "Payer" line, the full or abbreviated name of the buyer is indicated in accordance with the constituent documents.
"Commodity invoice" is compiled by an authorized person of the shipper organization.
The bottom line indicates the number and date of the contract, as well as the number and date of the "transport invoice", issued for the carrier organization (in this example, cargo exports a consignee by its transport).
"Commodity invoice" sign:
- employee of the seller, who allowed cargo leave;
- chief Accountant seller organization;
- An employee of the seller, producing cargo's vacation.
It is indicated by the date of the operation and is assigned to the provider's organization.
Officials authorizing goods shipment, sign "commodity invoice" personally. Signatures are certified by the print print of the organization. The possibility of using facsimile should be specified in the supply contract.
Products receive a representative of the buyer's organization, endowed with relevant powers. The fact of accepting the goods is fixed by the signature and seal of this official in the relevant section of the "commodity invoice".
If the goods are accepted on "power of attorney" (forms "M-2 or 2A), then its data is made to the invoice and are certified by the signature, and the signature puts the person specified in the power of attorney. The "power of attorney" or its certified copy is applied to the return copy of the "commodity invoice".
Signatures of authorized persons on the "commodity invoice" are assigned by sellers and the buyer's organization. The first copy is stored in the seller accounting, the second - in the buyer's accounting.
The commodity section is filled with a shipper, it indicates the name of the goods, the variety, the article, the amount, the price, the amount, the amount of the wholesale allowance, total amount By payment (with the allocation of VAT amount). The transport section of this document is filled with the transportation and implementation of loading and unloading.
It should be noted that organizations that are on special tax regimes ("Simplified", ENVD, etc.), and the Organization, for other reasons liberated from the payment of VAT, the columns 13 and 15 are not fill.
In the "commodity invoice" no cleansing and blots.
The error correction in the primary document is made by the "correct way" and must be agreed by the inscription "FIRST", confirmed by the signature of those who signed the document, as well as the fixation date.
Product data specified in the invoice must comply with the invoice data.
It is allowed to draw up a "commodity invoice" in the form developed by the organization independently. In this case, it must contain the following data:
- the name of the document and the organization, on behalf of which a document was drawn up;
- the date of drawing up the document;
- product name, its number and cost;
- posts of persons responsible for this economic operation;
- Personal signatures of these persons;
- Print organization.
If the carriage is carried out by a third-party organization, then often, together with the commodity invoice, the "commerce-transmission invoice", confirming the receipt of goods for transportation and passing it to the recipient. The unified form No. 1-T "Commodity and Transport Outline" is most often used.
resolution of the State Statistics Committee of Russia of November 28, 1997 No. 78). The number and date of the commodity consignment should be indicated in the "commodity invoice" composed in the form of Torg-12.
Form No. 1-T consists of 2 sections:
1. Commodity defining relationships of shippers and consignee serving to write off commodity material values For shippers and their gaining consignees.
2. Transport defining relationship of shippers - vehicles with vehicles with vehicles who have been transporting goods and employees to account for transportation work and payments for shippers or consignees with vehicle owner organizations for transportation services provided.
Under conditions, when several cargoes are simultaneously transported on one vehicle to one or more recipients, the consignment invoice is discharged for each batch of goods and each consignee separately.
Commodity overhead is discharged in 4 copies:
1st - remains at the shipper and is intended to write off the MPZ;
2, 3 and 4 copies, certified by the signatures and seals of the shipper and the driver's signature, are driven by the driver;
2nd - by the driver to the driver and is intended to post up the MPZ from the freeware of goods;
3 and 4 copies, certified by signatures and seals (stamps) of the consignee, for rent organization-owner of the vehicle.
The third copy serves as the basis for calculations, the motor transport company is making an account for the carriage and sends a payer to the customer of motor vehicles.
The fourth copy is attached to the way sheet and serves as the basis for the accounting of transport work and accrual wages driver.
Task 2.3.2. Fill out the "invoice on the internal movement, the transfer of goods, containers" (TORG-13) No. 5 dated 09/26/201_ for vacation of goods from a warehouse to the "Partner's" trading room LLC - Division "Gastronomy" for the implementation of the difference.
To fill the shape of the TORG-13, we use the conditions for the task 2.3.1.
Retail prices for goods are established as accounting prices for goods in the accounting policies of the trade policy of the merchant enterprise (trading margin for food products of this group installed 25% of the procurement cost).
They released from a warehouse (Storekeeper MA Ponomarev) The following products:
- Sugar - in the amount of 5 bags of 10 kg in the bag at an account of 22.50 rubles. / 1 \u200b\u200bkg;
- Sugar - in the amount of 15 bags, packaged 25 kg in the bag, at an account price - 21.90 rubles / 1 kg;
Wheat flour - 4 Cardboard boxes for 20 flour packs, packaged 1 kg in a package, at an account of 27.50 rubles. / 1 \u200b\u200bflour package;
Pasta - Spaghetti: 2 Cardboard boxes, 30 packages of spaghetti weighing 0.5 kg, at a price of 34.50 rubles / 1 package;
- Crupes - millet: 1 Cardboard box, containing 10 packages millet weighing 1 kg, at a price of 21.50 rubles / 1 package.
Let go from the warehouse of the trade enterprise LLC "Partner" - Storekeeper Ponomarev MA 09/26/2011
I received in the trading hall of LLC "Partner" - a head. Department "Gastronomy" Mikhailova A.Yu.
NOTE - DATA Employees of the Trading Enterprise LLC "Partner" are substantially responsible persons.
Task 2.3.3. Fill out the "Commodity Report" Form No. Torgpo Schedule - Storekeeper Ponomarev MA and the Gastronomy Department - head. Department Mikhailova A.Yu. For the reporting month (September).
In September 201_, they were implemented in the Gastronomy department (confirmed by the KKM checks) - the head. Department Mikhailova A.Yu. The following products:
- Sugar - in the amount of 2 bags of 10 kg in the bag at a retail price of 22.50 rubles / 1 kg;
- Sugar - 7 bags of 25 kg in a bag, at a retail price - 21.90 rubles. / 1 \u200b\u200bkg;
- Wheat flour - 85 flour packs packaged 1 kg in a package, at a retail price of 27.50 rubles / 1 package of flour;
- Pasta - Spaghetti: 42 package of spaghetti weighing 0.5 kg, at a price of 34.50 rubles / 1 package;
- Crupes - millet: 5 packages millet weighing 1 kg, at a price of 21.50 rubles / 1 package.
Head Department A.Yu. Mikhailova passed the following documents to the accounting department:
Checks with CCM for 5 working days of the department in September (in the amount of 5 copies). When filling out the expenditure commodity Report (TORG-29) In the Count "Document" indicate the "Check KKM" without a number, the date is conditional from 09/26/2010 to September 30, 201_.
Storekeeper MA Ponomarev transferred the following documents to the accounting department:
Dates and numbers of the relevant documents are indicated in the conditions of the problem.
Reports of material and responsible persons accepted and checked the chief accountant of LLC "Partner" Vladimirov P.S.
Topic 3. Formation of the price of goods
Tasks and check questions:Questions theme:
1. Formation of the pricing policy of the trading enterprise.
2. Types of credentials for goods.
3. The influence of the delivery conditions on the formation of the price of goods.
4. Transfer prices.
5. Possible options Calculation of transfer price for trade enterprises.
6. Calculation of trade markup.
Task 3.1. To form the purchase price of goods in accordance with the terms of delivery:
A) Franco warehouse supplier.
B) Franco station of departure.
C) Franco-station destination.
D) Franco-warehouse of the buyer.
Task conditions 3.1:
The commercial enterprise LLC Dawn acquires the manufacturer's enterprise - a supplier of the goods "Segment" of the batch of goods.
Contract price of a party of goods (in the amount of 14,500 cans of stews at a price of 34.50 rubles / 1 bank without VAT) is 590 295 rubles, incl.
VAT at a rate of 18% in the amount of 90,045 rubles.
The list of costs for the organization of shipment and delivery of goods to the buyer:
1. Costs for the preparation of goods for shipment, such as: quality check and special packaging, the cost of which is 9,440 rubles, incl. VAT - 1 440 rubles.
2. Expenses for loading goods in the warehouse of the supplier, delivery to the station of departure and loading to the car amounted to 11,800 rubles, incl.
VAT - 1,800 rubles.
3. The costs of payment of the railway tariff for the transportation of goods to the destination station are 44,700 rubles, incl. VAT 7 200 rubles.
4. Cargo insurance - 1.5% of the price of goods (without VAT), which is 7,500 rubles.
5. Unloading of goods from the car at the destination station - 5 900 rubles, incl. VAT - 900 rubles.
6. Expenses for loading goods at the destination station and delivery by road to the buyer's warehouse - 17,700 rubles, incl. VAT - 2 700 rubles.
Decision of the task 3.1. To determine who from the Parties to the Treaty (Buyer or Supplier) pays the costs given in the condition of the task 3.1, in accordance with the terms of the Franco-place: A; B; IN; R, and specify the sequence number of the cost from the list of the list in the corresponding column of Table 1.
Composition of transport and procurement expenses A. Franco-warehouse Supplier B. Franco-wagon Departure station V. Franco-wagon Purpose Station G. Franco Warehouse Buyer Task 3.2. Calculate the purchase price of the goods batch and determine the actual cost per unit of goods of the purchased party in accordance with the accounting policy of the trading enterprise:
1st option - the purchase price is formed in accordance with the contractual value of goods and pre-sale preparation from the supplier, additionally included in the account, and the costs of loading, unloading, transportation, insurance and other similar costs are reflected as circulation costs;
The 2nd option - the purchase price includes the contractual value of goods and all expenses incurred by the buyer for the purchase, transportation, loading, unloading, insurance, etc. Expenditures directly related to purchased parties of goods.
Methodical instructions:
To perform the task 3.2, use the terms of the task 3.1.
Task 3.3. Transfer pricing at trade enterprises to consider the possibility of applying various methods for the formation of transfer price (TC) in trade activities and determine the optimal version of the shopping center, reflecting the interests of the management of both the head organization and its branches.
Task conditions:
CJSC "Rodnichok" is a major trading organization for the sale of water prepared by industrial cleaning.
It has a head unit, purchasing water and equipment, and a network of branches.
Information on the costs of the headquarters and branches:
Perform the calculation of the shopping center (based on the implementation of 100 bottles) using the following methods presented in Table 2.
Proceeds for 100 bottles of water Variables 100 bottles Permanent costs 100 bottles Profit from sales Revenue for 100 water bottles Procurement price Variable branch expenses for permanent costs of a branch for income from implementing a branch Task 3.3.1. Based on the calculations performed, analyze how the profit is behaved on the organization as a whole, depending on the method of calculating the transfer price and what are the financial results of the work of the relevant units.
The task of the administration of ZAO "Rodnichok" is to choose the optimal option for transfer pricing, favorable in all structural units. The most acceptable approximate to market prices will be the shopping center established by the "costs plus" formula.
To confirm the correctness of the assumption for this company, calculate the shopping center constituting 200% of complete cost (Table 3).
Influence of transfer price on financial results headcond company, branch and organization as a whole revenue for 100 bottles of water variable costs for permanent costs of profit from sales revenue 100 bottles of water procurement price (shopping center) 100 bottles of water Variables branch costs permanent costs The expense of the costs of the preparation and delivery of goods to the warehouses produced before the transfer of goods for sale can be written off:
2. At what exchange rate is recalculated in rubles. Foreign currency when paying received goods in foreign currency:
a) at the date of discharge of the accompanying document;
b) at the date of concluding a contract;
c) at the date of the recovery of purchased goods?
3. Is it possible to change the actual cost of goods in which they are accepted for accounting:
c) No, except for the case provided by law?
4 At what prices should be taken into account the raw materials in storeroom catering enterprises:
a) at the cost of acquisition;
b) at prior prices;
c) at the cost of acquisition or prior prices?
5. Do organizations have the right to independently set the size of the trading charge:
c) No, except for the cases provided for by law?
6. What determines the successful functioning of transfer pricing within the organization:
a) what structural units can negotiate among themselves on the establishment of the shopping center;
b) whether structural units can go beyond the enterprise for the purchase of goods, in the presence of alogistic goods from other segments of the organization;
c) whether the TC should be based on cost calculations or market prices;
d) all the answers are correct?
7. The purpose of transfer pricing is:
a) optimization of the taxation of the organization;
b) improving the organizational structure of the enterprise;
c) assessment of the results of the responsibility center;
d) stimulating management managers to make effective management decisions.
8. The head organization transmits a branch of 100 units of goods on the shopping center 30 rubles. The shopping center is established on the basis of the full cost of the goods at the head organization (25 rubles) and profits (5 rubles). The branch has the ability to purchase these goods on the side of 28 rubles. In this situation, the branch should:
a) buy goods at the head organization;
b) buy products from a third party organization;
c) any decision is possible, as it does not affect the assessment of the work of the branch.
9. Specific variables for the purchase of goods at the head unit (see Test 3) amount to 20 rubles. The branch, having the opportunity to purchase goods on the side of the price of 28 rubles, he suggests to increase purchases from the head unit by setting a transfer price of 24 rubles. Is this proposal favorably with the head unit:
b) unprofitable?
Task 3.4. Calculation of the trade markup Condition of the task:
The balance of goods in the warehouse and in the commercial hall at the beginning of the month is the amount of 1000 thousand rubles.
Received over the month of goods in the amount of 10,000 thousand rubles.
The total value of goods intended for implementation is 11,000 thousand rubles.
Trading margin for the balance of goods at the beginning of the month - 300 thousand rubles.
Trading margin of the goods received for the month - 3,800 thousand rubles.
Total sales charge by goods -? thousand roubles.
During the reporting month, goods are sold in the amount of 7500 thousand rubles.
Task 3.4.1. Determine the average percentage and the sum of the trading charge, assigned to the realization of the reporting month (the gross income of the trade enterprise).
Topic 4. Synthetic Accounting Receipt
And sales of goods at enterprises
Wholesale and retail
Task 4.1. Accounting for goods:1. Reflect on accounting accounts economic operations Arrival of goods on commerce enterprises:
1st option - on account 41 and its subaccounts (without the use of SC. "Production and acquisition of material values");
2nd option - with the use of SC.15 "Production and acquisition of material values".
2. Accounting wiring to perform in the log of economic operations (Table 4).
Task conditions:
Trade (Wholesale / Retail) has concluded an agreement with the manufacturer for the supply of goods on a prepayment, according to which 118 thousand rubles were transferred to the Supplier's account: cost of goods 100 thousand rubles, VAT - 18 thousand rubles.
When accepting a product in a warehouse of a trading enterprise (Buyer), the inconsistency of the number of goods specified in the documents of the supplier and actually adopted on the warehouse was identified. The total shortage is 5% of the total cost of goods.
On this product, the standard of natural liability is 6%, therefore the act "On losses within the limits of natural loss" in 2 copies was compiled. One handed over to the representative of the supplier, and the other in the accounting department of the commercial enterprise (buyer), whose employees on the basis of this act and the invoice for the supply of goods performed the corresponding wiring on accounts and subaccounts.
the amount of VAT relating to the shortage of goods.
Task 4.1.2. Formulate the content of economic operations, register in the log of economic operations (Table 4) and perform account correspondence:
- in the amount of the advance payment;
- in the amount of revealed shortage;
- the amount of shortage within the limits of natural liability is written off on the costs of circulation;
- on the amount of credited goods (without VAT), taking into account the identified losses;
- reflected VAT on credited goods, taking into account the identified losses;
- the amount of prepayment is credited when calculating suppliers;
Submitted from the VAT budget for credited to the goods (excluding the VAT amount attributed to the missing values).
Note: The price is the price of the purchase price (purchase price without VAT).
Magazine Registration of economic operations No. Contents of the economic amount, posture of goods using the SC. Task 4.2. Accounting for the sale of goods under the contract of delivery Terms of assignment:
Wholesale trade enterprise Almaz LLC under delivery contracts has shipped the goods of La La Ltd. (under the conditions of pre-payment - 1st option) and BIT LLC (on the conditions of transition of ownership after payment of the goods - the 2nd version).
Tasks 4.2.1:
1. To reflect in the log of economic operations, correspondence for registered operations (Table 5).
3. Close accounts at the end of the month, calculating the turnover and balance, the ultimate on them.
Magazine registration of economic operations for October 20_God 1st Option of the preliminary transferred to the current account from the buyer Preliminary payment (VAT rate 18%) Accrued VAT from a preliminary payment was shipped to the Buyer written off the cost (procurement value) of goods sold by VAT from a prepayment (procurement) in reducing the debt of the buyer LLC "Light" for the 2nd version - the transition of ownership after payment is shipped by the buyer goods (by middle Costs - Accrued VAT for shipped credited to the current account money from the buyer for the goods is recorded in accounting. Sale of goods was written off. Produced goods are written off the accrued VAT for shipped goods (paragraph 2.2) to reduce gross profits from the sale of goods Guidelines for opening synthetic accounts:
- CH sch.41-1 \u003d 140,000 rubles. at the actual cost of acquisition;
- For all other accounts found in the wiring, the initial balance (SH - the initial) balance is equal to "0".
Task 4.3. Accounting for the purchase of goods under the contract of delivery Terms of the task of the retail trade enterprise LLC "Luch" (under the conditions of pre-payment - 1st option) and BIT LLC (on the conditions of transition of ownership after payment of the goods - the 2nd version) under delivery contracts Products from wholesale base LLC Almaz
(Table 5).
Tasks 4.3.1:
1. To reflect in the log of economic operations, correspondence for registered operations (Table 6).
2. Reflect on synthetic accounts of the amount of economic operations.
3. Close accounts at the end of the month, calculating the turnover and the balance of the final on them.
Journal of Registration of Economic Operations For October 20_God 1st Option of Preliminary Payment LLC "Light"
Produced from a current account Payment of goods by the Supplier (preliminary payment, reflected VAT from the preliminary payment (presented to the goods received from the supplier restored by VAT from the prepayment (on operation 1.2), prepayed earlier to deduct the prepayment of the property debt after payment of the goods "BIT"
Almaz LLC Unpaid goods (purchased price according to the terms of the contract) paid from the current account with the supplier for goods (the rate is reflected in the account of obtaining ownership of goods:
He was written off from the off-balanced account. Goods that have become the property of the VAT buyer, paid on credited goods, is presented to deduct from the budget. Methodical instructions for opening synthetic accounts:
- Remains at the beginning of the month on account 51 "Current account" are equal to 150,000 rubles;
- For all other accounts found in wiring, the initial balance (CH) equal to "0".
Task 4.4. Accounting for the facts of economic activities related to the receipt of goods Task 4.4.1: perform account correspondence in Table 7.
Journal of registration of economic operations for October 20_Good on the workpiece and delivery of goods to the place of sale:
Reflected in the accounting of a deficiencies identified at the acceptance or damage of goods (on the purchase value with VAT):
Cover from account 94 shortage and damage:
A) within the limits of natural loss and loss of combat within the limits established norms during the transport of goods:
B) within the limits provided for in the contract values:
In organizations that take into account the goods on the sales task 4.5. Accounting for selling goods under the retail sales contract for cash Task 4.5.1: perform account correspondence in Table 8.
Accounting for retailers in retail enterprises entered the cashier revenue for the goods sold off goods at discount prices (retail reflected financial result to specify account correspondence) Task 4.6. Accounting for the purchase and sale of goods, the cost of which is expressed in conventional units (OU) and is subject to payment in rubles. Task conditions:
Wholesale Organization of Almaz LLC May 10, 201_ shipped enterprise Retail Trade La Loose Products in the amount of 590 USD
(including VAT - 90 cu). The actual cost of shipped goods is 14,200 rubles. On the same day, the buyer accepted the goods to account.
Under the terms of the contract, goods are paid in rubles at the rate of the Central Bank of the Russian Federation on the day of payment.
Payment for goods made on May 25 of the same year. In the same day cash Enrolled on the settlement account of the seller.
Tasks 4.6.1:
1. To make correspondence of accounts on the facts of economic activities of trade enterprises of Almaz LLC and Loose LLC in the magazine registration of economic operations (Table 9).
2. Determine the amount in rubles in accordance with currency courses at the date of operations.
Revenue reflected from the sale. The cost of sold goods was written off. Revenues for sold goods reflected in accounting the summion difference (including VAT) the goods received from the supplier are reconciled.
Accounting VAT on credited goods is listed by the Supplier reflected in the accounting of the total amount difference, which arose in connection with the increase in the currency exchange rate (including VAT), in account of the task 4.7. Accounting for the purchase and sale of goods, the cost of which is expressed in foreign currency and is subject to payment in foreign currency Terms of Task:
LLC Almaz (Seller) concluded with the company "Vega" (foreign buyer) Contract No. 35 for the supply of 200 units of goods "Sports jackets". Goods are exported from the territory of Russia in export mode. Applied "0" VAT rate.
Under the terms of the contract, the cost of one unit of goods is 30 euros, payment is carried out 10 days after delivery.
Delivery of goods was carried out 05.10.201_. The course of the Central Bank of the Russian Federation at the shipping date is 40,000 rubles per euro.
Payment for goods made by the buyer 15.10.201_. The amount of payment amounted to 6000 euros. The course of the Central Bank of the Russian Federation at the date of receipt of payment is 41,500 rubles / euro.
Task 4.7.1:
1. Formulate and reflect the fact of economic activities in the log registration journal (Table 10).
2. Meet the correspondence of accounts for economic operations.
Journal of Registration of Economic Operations Organization OOO "Almaz"
Task 4.8. Accounting for sale (purchase) of goods using payment cards.
1. Condition of assignment: Accounting for calculations from the seller Retail enterprise Pass LLC acquired from the wholesale trade enterprise Almaz LLC products - "Children's Pants", in the amount of 100,000 rubles, incl. VAT at a rate of 10% in the amount of 9,090 rubles.
The buyer paid for goods "payment card." Per banking service For maintenance of calculations on electronic plastic cards LLC Almaz, accrued and listed 1,200 rubles. (without VAT).
The procurement value of goods - "Children's pants" is 75,400 rubles.
2. Condition of assignment and methodical instructions: Accounting for calculations from the buyer's organization Organization-buyer of Parus LLC for making calculations based on payment cards filed a statement to the Bank "Statement", which indicated the type of card, the type and amount of currency introduced to a special card Account (SCS), name and passport details of future card users.
SCS is open at the expense of its own funds LLC "Parus" in the amount of 500,000 rubles.
Bank for services provided by organizations for the opening of the SCS and maintenance of operations on it, received a reward of 3,700 rubles. After opening SCS, the Bank issued an organization a corporate card.
An employee of the organization (included in the register of the Map users) LLC "Parus" acquired the goods - "Children's pants" in Almaz LLC in the amount of 100,000 rubles, incl. VAT 9 090 rub.
Commodity checks and overheads, invoice attached to " Advance report"And transferred to the accounting department of" Parus ". It served as the basis for the gain of goods and write-off with payment card spent money.
Task 4.8.1: Complete accounts for the facts of economic activities in the log of registration of economic operations (Table 11).
Magazine registration of economic operations is reflected in accounting for sale of goods (paid goods by the buyer of a plastic card) Solded goods for the purchase price Accrued VAT from the cost of sold goods enrolled to the current account Money for sold goods Accrued to the bank trading concession for servicing calculations on payment cards listed Bank trading concession Task 4.8.2:
Fulfill accounts for the specified facts of economic activity in the log of registration of economic operations (Table 12).
Magazine Registration of Economic Operations The content of the economic operation Debit Credit reflected the FCD on the opening of the SCS at the expense of own funds, the goods "Children's trousers" were recovered, spent funds based on the "Advance Report"
The VAT is reflected on the certified cash with the SCS on the basis of the bank's discharge presented to the settlement of the VAT budget for the task of 4.9. Accounting for operations with promissory notes Methodical recommendations of bills are divided into financial and commodity depending on the nature of the current accounts of payables.
So, if the bill is discharged to pay for the goods delivered, it is considered a commodity. Bill, receipt of which is not related to payment of goods, is recognized financially.
Accounting for operations with promissory notes is governed by the following regulatory documents:
Order of the Ministry of Finance of Russia of January 15, 1997 No. 2 "On the procedure for reflecting in accounting operations with securities";
Instructions of the Ministry of Finance of Russia of October 31, 1994 No. 142 "On the procedure for reflection in accounting and reporting of operations with bills used in the calculations of organizations for the supply of goods, performing work and provision of services".
These documents provide features inherent in the accounting of commodity bills:
- Commercial bill is made to account on the nominal value indicated on it;
Income from the commercial exchange is the amount to which its nominal value exceeds receivables, occurs at the time of its design;
The implementation of the commercial promissory note on the side or its presentation at a price below the nominal is recognized as a loss, which is repaid at the expense of own funds of the organization;
- The turnover of the trade bill will end on the day when money for valuable paper was received.
The condition of task 4.9. Wholesale organization of Almaz LLC (Seller) implemented the enterprise of Retail Trade Brigantine LLC products in the amount of 118,000 rubles. (including VAT - 18,000 rubles).
Procurement price of goods sold 50,000 rubles.
Cost of appeal for the reporting month 28 000 rubles.
Retail trade enterprise Brigantine LLC
weeping bill, the rated value of which is equal to 118,000 rubles.
Next month, the Wholesale Organization of Almaz LLC paid for this Weekly purchased goods from the organization.
Task 4.9.1. Reflect in accounting sales of goods, receiving bills to pay for goods and determine the financial result (in Table 13).
Journal of Registration of Economic Operations Organization OOO "Almaz"
The condition of task 4.9. Wholesale organization of Almaz LLC (Buyer) acquired products from the manufacturer's organization in the amount of 110,000 rubles. (including VAT at a rate of 10% in the amount of 10,000 rubles). In payment for the received goods was transferred to the bill received from Brigantine LLC in the amount of 118,000 rubles. (including VAT at a rate of 18% in the amount of 18,000 rubles).
Task 4.9.2. Reflect in accounting, the purchase of goods, payment of goods by Weekly, obtained from LLC "Brigantin", Book by VAT on purchased goods and determine the financial result on the turnover of bills (in Table 14).
Journal of Registration of Economic Operations Organization OOO "Almaz"
Explanations on VAT calculations:
VAT payer, which is used to calculate a third-person bill, can attribute the amount of tax on payments with the budget at the time of the transfer of bill to pay the goods acquired by him;
A bill must be obtained as payment for shipped goods, performed works or services rendered;
The tax amount is reimbursed from the budget only within the cost of purchased goods, which should not exceed the cost of shipped goods paid by the Week.
Task 10. Accounting for calculations In the repayment of debts by a third party Methodical instructions in accordance with the legislation in the process of production and farming organizations may arise settlements with third parties.
To obtain the skills of accounting for such calculations, we use the situation when "Wholesale Firm" purchases the goods from the enterprise "Confectionery Factory" under the contract of delivery. Then sells purchased goods to the store "retail".
We will take conditions:
- "Wholesale firm" has a debt to the "confectionery factory";
Sends a letter to the retail store, with which it has trading relationships, with a request to transfer funds to the current account of the Confectionery Factory. At the time of circulation, the debt shop in front of the "wholesale company" has no.
No between them and non-valid contracts for the supply of products;
- the store "Retail Trade" listed the required amount to the settlement account of the "Confectionery Factory";
- Subsequently, the "Wholesale Firm" concluded a contract with the retail store and put the goods;
The arrears of an unpaid loan arose, which was listed for the "wholesale company", was enrolled as a preliminary payment for the goods supplied.
From the point of view of civil legislation, in this case, the following relations arose between the parties:
1. "Confectionery Factory" - "Wholesale Firm":
- Supply of goods under the contract and the emergence of payable debt;
Repayment of accounts payable through the fulfillment of obligations to third parties (retail store).
2. "Wholesale firm" - a "retail store":
1) on the basis of a letter and payment order for the transfer of funds to the "Confectionery Factory" account - the store provided a "wholesale firm" loan by transferring funds to a third party account;
2) on the basis of a subsequent supply of the contract between the "wholesale base" and the retail trade store, the delivery of products under partial pre-payment conditions.
3. Store "Retail Trade" - "Confectionery Factory":
- there are no contractual relations and obligations between the parties;
The fulfillment of obligations by a third party (the store listed money to the settlement account of the confectionery factory).
Task condition 4.10. "Confectionery Factory" put the "wholesale firm" products in the amount of 94,400 rubles. including VAT - 14,400 rubles.
The "wholesale company" has a payable debt, for the repayment of which she turned with a letter to transfer funds to the "Confectionery Factory" to the "Retail Shop".
The "retail trade" store listed the required amount of 94,400 rubles. At the account of the "Confectionery Factory" (confirmed by the payment order with a bank marker).
Subsequently, the "Wholesale company" concluded a contract of delivery with the retail trade store, which shipped goods to it in the amount of 120,000 rubles. including VAT - 18300 rubles.
At the same time, the amount of debt listed for the "wholesale company" of the debt in the store "Retail trade" on an outstanding loan in the amount of 94,400 rubles. was credited as a preliminary payment.
Task 4.10.1. Reflect the economic operations for each of the parties to the above setting in the journal registration of economic operations (Table 15).
Determine when the "wholesale company" will have a duty to pay VAT to the budget.
1) "Confectionery Factory" - economic operations for shipment of goods, the formation of receivables and its repayment by a third party.
2) "Wholesale firm" - the postunition of goods received from the "Confectionery Factory" and the formation of payables for settlements with suppliers;
After the store enumerations in the order of mutual calculations of funds to the current account of the Confectionery Factory - a reflection of the debt on the loan in front of the store "Retail Trade";
- reflect VAT to reimburse from the budget for credited goods;
After the entry into force of the contract for the supply of the "Retail trade" store of the batch of goods to translate the amount of the irrevocable loan as a preliminary payment for the supply of goods, considering VAT with a prepayment for accrualing to the budget ( settlement rate 15,25%);
Operations for shipment of goods (in the amount of 120,000 rubles. Including VAT - 18300 rubles., Procurement price of goods is 80,000 rubles.) To reflect in the general order;
- Book a preliminary payment for payment for the store supplied Goods.
3) Store "Retail Trade" - after transferring funds in the order of mutual settlements to the current account of the Confectionery Factory at the request of the borrower of the "wholesale company" - to reflect the loans provided;
After the entry into force of the contract with the "wholesale company" on the supply of goods, the amount of the irrevocable loan is credited to the "advance payment issued" for the supply of goods (sch. 60-2);
- Operations on the gain of received from the "wholesale company"
goods take into account in the usual manner;
- Book advances issued to reduce settlements with suppliers.
Magazine Registration of Economic Operations Store "Retail
Topic 5. Accounting for circulation costs
Task 5.1. Accounting for sale expenses to reflect in accounting of enterprises wholesale trade of LLC "BIT"the following facts of economic activity (in Table 16):
Task conditions:
1. BIT LLC has entered into agreement No. 5 of January 15, 201_ for the provision of services for the transport of goods with the transport organization of Transmix LLC. Payment for services rendered is made on the actual provision of services for the delivery of goods on the basis of accounts exhibited by Transmix LLC.
For the reporting month - November 201_g. Transportation organization put accounts for payment:
Account number 32 of 05.11.201_ in the amount of 28,000 rubles, incl. VAT - 4 280 rubles;
Score number 37 of 11/15/201_ in the amount of 31600 rubles, incl. VAT - 4 819 rubles;
Account number 41 of 25.11. 201_g. in the amount of 17400 rubles, incl. VAT - 2 655 rub.
2. Accrued and paid for the trade and procurement organization for providing intermediary services for the purchase of goods Amount 4200 rubles, incl.
VAT - 640 rubles.
3. 15.11. 201_g. - paid from the ticket office of the trading enterprise to the driver, for renting a truck crane for unloading heavy containers with a product Amount 1500 rubles. (without VAT - IP).
4. Listed from the current account of the insurance company for insurance of cargo - 3600 rubles. (without VAT).
5. According to the "Advance Report" No. 7 of November 28, 2010. Employee of the enterprise Solovyov A.V. Expeditionary costs for maintenance of cargo in the amount of 1,200 rubles were written off. (without VAT).
6. The statement of the settlement of depreciation for November for the main means of the trading enterprise (Table 16). Depreciation is charged linear during the period useful use object.
Calculation of depreciation of fixed assets for November 201_
Personal rack (cabinet furniture) 7. Accrued rental rental warehouse in the amount of 11 800 rubles, incl. VAT - 1,800 rubles.
8. Accrued OJSC Lenenergo for the amount of electricity received for November 1.200 rubles, incl. VAT - 320 rubles.
9. Communal payments for heating and water supply in the amount of 5400 rubles are accrued, incl. VAT - 825 rubles.
10. Listed organizations for repair and maintenance of the CCM in the amount of 3200 rubles, incl. VAT - 488 rubles.
11. Salary accrued to store employees based on the data given in the task:
Data for paying salary:
In accordance with the staff schedule, forms and wage systems:
A) official salaries are installed:
- Director Sergeev I.I. - salary 20 000 rubles / month., Personal surcharge 25% to salary;
- Chief Accountant Petrova M.I. - salary 15 000 rubles / month, monthly premium 10% to the salary;
Senior Cashier Operations Fedorova S.V. - 8 000 rubles / month, the premium is set in the amount of 2% of the revenue from the sale of goods for the month;
- Cashier-Operatingist: Nazarova L.F. -7500 rub. / Month, Prize 2% of revenue from the sale of goods for the month.
Sellers Consultants Ivanova G.S., Mikhailova P.Ya., Zvyagintseva P.M. - timeless payment of labor - 7,500 rubles / month, a bonus of 1% of the sale of goods for the reporting month (net sales).
For November, goods are implemented in the amount of 250,000 rubles. (without VAT).
B) Additional Information To calculate wages:
Director Sergeev I.I. from 5.11 to 10.11. inclusive was in the next vacation, during the given period, holidays in the amount of 7,150 rubles are accrued;
- Cashier-operatingist Nazarova L.F. was in a study holiday from 10.11 to 15.11, vacations are accrued - 2380 rubles;
- Seller Ivanova G.S. It was on vacation at its own expense from 11.11. on 13.11, without payment.
C) keep NDFL from employees:
Workers have benefits:
From 01/01/2012 - Standard deductions for the content of the first child - 1,400 rubles / month. Application was issued by the staff of Nazarov L.F. and Zvyagintseva P.M.
D) calculation to execute in Table 17.
PF of the Russian Federation - 22%; FFOMs - 5.1% and from accidents and injuries 0.2%).
To calculate compulsory insurance payments, use previous payroll calculations of employees from Table 14, Count 10 "Total for the month" for each employee.
Director Sergeev I.I and Chief Accountant Petrova M.I. - year of birth until 1966
Calculation of mandatory insurance payments in FSS, PF of the Russian Federation, FFOMS Task 5.2: Open account 44 "Sale expenses", reflect economic operations on account 44 for the reporting month and determine the cost of circulation costs reporting period.
To write off the cost of appeal at the end of the month to the implementation of the reporting month.
Make the necessary calculations under the terms of the task, formulate the content and register in the journal economic operations, make correspondence of accounts.
Journal of Registration of Economic Operations Task 5.3. Calculate the costs of appeal to the balance of goods The condition of the task on the accounting policy of the trade enterprise LLC "BIT"
"Transport and procurement costs" (TZR), accountable ones. "Sale expenses", subaccount "TZR", are subject to distribution to the balance of goods at the end of the reporting month.
According to accounting data:
- TZR for the balance of goods at the beginning of the reporting month was 50,000 rubles;
- The total amount of circulation costs for the reporting period amounted to 540,000 rubles, incl. TZR - 130,000 rubles;
- During the reporting period, goods are sold 2,400,000 rubles;
- The balance of goods at the end of the reporting period was 800,000 rubles.
Task 5.3.1:
1. Determine the average percentage of TZP.
2. Determine the sum of the TZP coming to the balance of goods (SC. 44, subaccount "TZR").
3. Determine the amount of TZP to be debited in the reporting period to sell goods, and execute accounting wiring.
Methodical instructions for calculating the average percentage of TZP to the balance of the product formula:
Cf. percentage (%) \u003d (sch. 44, subaccount "TZR" + the sum of TZP for the reporting month) / (the cost of goods implemented in the month + cost of the balance of goods at the end of the month) x 100%.
Topic 6. Accounting for export-import operations
Task 6.1. Synthetic accounting of operations to import goods The condition of task 6.1. Wholesale trade organization Almaz LLC acquired a product from a foreign supplier "Vector" product for further resale. The supplier lists the advance in the amount of $ 100,000 at the rate of 30 rubles / 1 dollars.Terms of delivery, in accordance with the contract, CIP - Transportation and Insurance are paid to St. Petersburg.
Transition of ownership of goods at the date of registration of the customs declaration.
Foreign partner "Vector", in accordance with the contract, set the necessary product at the set time.
The dollar exchange rate on the day of customs was 31 rubles per 1 dollars.
Task 6.1.1. Fulfill the accounts and reflect the receipt of goods in foreign currency and in the ruble equivalent in the log of registration of economic operations (Table 20).
Journal of Registration of Economic Operations Execution of the Bank. Listed Advance Supplier "Vector"
GTD, reception documents. Accepted for accounting Goods on the day of passage of accounting. The amount of the paid advance payment for the consumption of accounting is studied. Reflects the term difference in the promotion receipt received goods. The amount of accrued customs duty is reflected (at a set rate - 20% for the cost of the goods declared) certificate of customs clearance. Reflects the amount of accrued customs fee for cargo registration (0.05% of the value of the goods declared) Court order M-4. Imported imported goods for the formed actual cost of acquisition Calculation of accounting. Reflects the amount of VAT, paid when importing goods to customs (calculation of VAT from the customs value of the goods) Further registration of the imported goods acquired is not different from the generally accepted condition for the task 6.1. Importer - foreign organization "Centaur" supplies under the contract wholesale enterprise OJSC Alfa Battery of Food Products. Import duty - 10%; VAT rate - 10%. Charge for customs clearance of goods - 150 rubles.
The contract value of the goods is 1000 euros.
Foreign expenses transport company For the transportation of goods to the place of customs clearance in the Russian Federation - 110 euros.
Expenses for the delivery of goods from customs to warehouse wholesale organization - 1180 rubles, incl. VAT 180 rubles.
According to the Accounting Policy of Alpha OJSC, the costs of transporting goods within the country are debited on account 44 "Sale expenses".
To calculate the actual cost of imported goods in accounting, the account of 15 "acquisition of imported goods" is used.
Official currency courses:
- at the date of the transition of ownership of goods (shipping by a foreign supplier) - 39.50 rubles / 1 euro;
- payment of expenditure on transportation abroad - 39.60 rubles / 1 euro;
At the date of registration of GDT to calculate the customs value of goods and payment of customs payments - 39.65 rubles / 1 euro;
- At the date of payment of goods by the supplier - 39.70 rubles per 1 euro.
To reduce the number of accounts, the purchase operation is recorded, as a rule, without expenses.
Task 6.1.2. Reflect in accounting for the purchase of imported goods (Table 21).
Log of registration of economic operations The condition for the task 6.1. The organization of retail trade LLC "Almaz", in accordance with the terms of payment of the contract by a foreign supplier, made a prepayment of $ 3,000.
In addition, 10,000 rubles listed on the deposit of customs for subsequent calculations on customs payments.
After receiving the goods from a foreign supplier, the following payments were made:
Imported fee in the amount of 15% of the customs value of the goods, which is calculated at the foreign exchange rate at the date of adoption of the State Code for registration;
- excise - 30% of the amount of the customs value of goods and customs duty;
VAT - 15% of tax base to calculate VAT, which includes the customs cost of the goods + the amount of the customs value + excise;
- Charge for customs clearance of goods - 320 rubles.
Guidelines for assignment:
- transfer money supplier - 30 rubles / $ 1;
- Transition of ownership of goods (shipping day - contract value of the goods) - 30.10 rubles. / 1 \u200b\u200bdollars.
- Adoption of GTD for registration - 29, 95 rubles. / 1 \u200b\u200bdollars
The course set on the date of adoption of the CTA is used to calculate the customs value of goods and customs payments (customs duty; excise tax; VAT).
Task 6.1.3. Reflect in accounting for the purchase of imported goods (Table 22)
p / p shopping operation in. shaft / rub.
Task 6.2. Synthetic accounting of export operations Guidelines for the export of goods:
Exports of goods is a customs regime in which the goods are exported outside the territory of Russia without obligations of their reverse import.
The main method of determining the customs value of the exported goods is the method at the cost of a transaction with exported goods, which includes the price of goods and additional accruals, the closed list of which is listed in paragraph 17 "Rules for determining the customs value of goods exported from the customs territory of the Russian Federation", approved. Decree of the Government of the Russian Federation of August 13, 2006 No. 500.
Commercial expenses related to shipping export goods are taken into account in account 44 "Sale expenses", subaccount "Export of goods".
The costs relating to the implemented goods are written off into the debit of account 90 "Sales", subaccount 2 "Cost of sales".
Since the ownership of goods is transferred from the seller to the buyer, not immediately after their shipment, but later, in the deadlines established by the contract, then before the transition of ownership of the shipped goods to the buyer, they are recorded in the account "Goods shipped" by actual cost ( purchase price) goods.
Task condition 6.2. Wholesale firm LLC "Onega" has shipped a batch of goods to a foreign buyer (export).
The contract value of goods is 10,000 euros.
Procurement price of goods for export - 22,000 rubles.
Charge fee for customs clearance of goods - 1 000 rub.
Export duty for this product - 10%.
Official currency rate on the date:
- at the date of adoption of GTD to customs clearance and transition of ownership - 39.00 rubles / 1 euro;
- enrollment of revenue to the currency account - 39,95 rubles / 1 euro.
Task 6.2.1. Reflect in the accounting of operations on the export of goods (Table 23).
Journal of Registration of Economic Operations P / P of the Economic Operation In. shaft / rub.
Task 6.3. Accounting for settlements by goods obtained by the Commission Methodical recommendations Trading firms sell not only the purchased imported goods, but also the goods obtained on the Commission's terms. The committee in this case is a foreign partner.
On the basis of Article 990 of the Civil Code of the Russian Federation Part 2 under the Commission's Agreement, the commission agent on behalf of the Committee makes one or more transactions on his own behalf, but at the expense of the committee.
The commissioner receives a commission for services.
The goods taken at the Commission are not the property of the commissioner and are on the responsible storage, so accounting leads on the off-balance account 004 "Goods adopted at the Commission" in rubles at the rate of the Bank of Russia for the day of customs. When changing the exchange rate, the revaluation is not subject to.
In coordination of the Parties, the costs associated with selling goods are carried out at the expense of the Committee: VAT pay for customs; payment of customs duties and procedures; payment of storage in stock; expenses for advertising goods, etc.
Revenue, which entered the goods sold, belongs to the Committee and should be transferred to it less expenses produced by the Committee and Commission remuneration.
Calculations under the contract of the Commission with foreign partners are recorded in account 90 "Sales" and its subaccounts and account 76, subaccount "Calculations with a committee in rubles"; Account 76, subaccount 2 "Calculations with a committee in currency".
The accountant should pay special attention to reflecting operations under the Commission's contract for two points:
1. Determining the income of a foreign person.
2. Calculation and payment of VAT for the committee.
The income of a foreign legal entity obtained in the territory of Russia is considered the difference or part of the difference between the value appointed by them and the more favorable price, in which the commissioner sold the goods and which should be listed by the Committee.
Task conditions 6.3. CJSC "Price" received the goods to the Commission in the amount of $ 100,000. And adopted to account at the rate on the date of receipt of the goods - 30.50 rubles per $ 1 dollars.
CJSC PRAYS paid for foreign committee VAT from the amount of customs value and customs duty. VAT rate - 18%.
The official dollar rate on the date of registration of the CTA - 30.40 rubles. / 1 \u200b\u200bdollars.
Customs duty is installed on this group Goods - 25% to the customs value of the goods.
Customs fee for the design of goods at the customs amounted to 1200 rubles.
All goods were sold for $ 115,000. Plus VAT at a rate of 18%.
The dollar rate on the date of the transfer of revenue was $ 30.55 / 1 dollars.
The amount of VAT is calculated in rubles from the ruble equivalent of the value of the goods (the calculation of VAT \u003d ($ 115,000. $ 30.55 / $ 1 dollars.) X 18% / 100%).
So Revenue from the sale of goods obtained at the Commission in the ruble equivalent will be:
- ruble equivalent of the sales price of goods \u003d ($ 115,000. x 30,55 rubles / $ 1) - plus the amount of VAT \u003d ($ 115,000, 30.55rub. / 1 \u200b\u200bDoll.) x 18% / 100%) \u003d - equals ??? (Determine).
The total amount of revenue including VAT in dollars will be ???
The amount of commission amounted to 4% of revenue from sales in rubles (including VAT - 18%). Amount in rubles determine ???
Determine the income of a foreign committee under the terms of this task in rubles and calculate the amount of income in dollars to list the committee from the currency account. The dollar rate at the date of transfer of funds to the Committee is 30.50 rubles. / 1 \u200b\u200bdollars.
Task 6.3.1. Reflect in accounting operations on goods received at the commission from a foreign committee (Table 24).
Journal of Registration of Economic Operations P / P of the Economic Operation In. shaft / rub.
Topic 7. Features of accounting of commodity operations
In public diet
Methodical instructions of the catering catering as property complexes are traditionally consisting of three structural divisions: pantry; production (kitchen); Buffets (bars).In practice, others may have organizational structures (lack of storeroom, buffets, etc.) for accounting for raw materials, goods and products own production The following accounts are used:
- sch. 41-1 - for accounting for raw materials and goods in stock;
- sch. 20 "Basic Production" - for the accounting of raw materials and its own products in production (kitchen);
- sch. 41-2 - for accounting for goods and products of own production in buffets (bars).
In the sash service. 20 is not a calculation, as in other industries, and performs the function of the usual material account For accounting for the presence and movement of valuables at work (kitchen).
This account reflects only the costs associated with the use of raw materials. All other expenses related to the production and sale of products and goods are recorded in account 44 "Sale expenses", subaccount "Cost of circulation".
Task 7.1. Synthetic accounting of the movement of products and goods in the production condition of the task 7.1. 1) Planet LLC, Planet LLC received raw materials and goods from the supplier for purchasing prices:
- Raw materials in the amount - 22,000 rubles, incl. VAT - 2 000 rubles;
- Goods worth - 59,000 rubles, incl. VAT - 9 000 rubles.
Trading margin on the received goods installed as follows:
- on raw materials and goods - 35% of purchasing price.
In accordance with accounting policies, raw materials and goods are accounted for at purchasing prices, a trade margin is used to calculate the sales price of kitchen products.
2) The storeroom received goods acquired in cash for the amount of 35,400 rubles.
3) in the reporting month released to production for cooking dishes (kitchen products):
- raw materials in the amount of 12,000 rubles. (without VAT);
- goods worth 64,000 rubles. (without VAT).
4) from production was implemented:
- for cash payment for products in the amount of 75,000 rubles. taking into account the trading charge (under the terms of the problem - 35%);
Transferred products of the kitchen in the buffet for the implementation of 20,000 rubles. (taking into account the trading charge of 35%) 5) the amount of revenue from sales in the buffet amounted to 18,000 rubles.
6) The residue of unrealized products from the buffet was returned to production. Determine the amount, perform wiring.
7) At the end of the month, the costs of appeal to the implementation in the amount of 15,000 rubles were written off.
eight). Calculated and written off from producing the procurement value of raw materials and goods consumed on the realized products of the kitchen. The amount to determine taking into account the established trading charge.
Run wiring.
9) The amount of VAT on the goods implemented for the month in production and a buffet amounted to 14,183 rubles.
Task 7.1.1. Reflect in the accounting of commodity operations in public nutrition and determine the financial result for the reporting period (Table 25).
Journal of Registration of Economic Operations Task 7.2. Calculation of sales prices for products of own production Methodical instructions in public catering under the calculation understand the definition of the sale price of a unit of products (one dish, one serving, one kilogram, etc.).
With the traditional method of calculating the selling price of the dish is determined by drawing up the calculation jacket form No. OP-1.
It, as a rule, is not on one dish, but to "bookmark"
(per 100 dishes or other quantity).
The raw materials set of one or another dish is usually determined by the collections of dishes and culinary recipes. The norms stipulated by the recipes are mandatory and cannot be changed.
The cost of the raw material set, the products are included at the acquisition price, and the selling price of the dish is determined by adding catering charges to the total value of raw materials at purchasing prices;
In the cost of the raw material set, products are included at the sales price (purchase price plus a markup), and the sales price of the dish is equal to the cost of the raw material set.
Conditions for the task 7.2. In the production of the restaurant Planet LLC, according to Planumen, produces two types of salads (cold snacks):
one). "Pepper salad" - a grocery set, according to a recipe for 4 servings:
Salad products:
4-5 Bulgarian peppers - weight 300 g;
3 red tomatoes - weight 180 g;
2 heads of the bunch - weight 100 g;
- greens (parsley, dill, celery and others) - 15 g.
Products for refueling:
- teaspoon salts;
1 teaspoon of sugar;
1 teaspoon mustard;
1 tbsp. spoon of vinegar;
60 g of vegetable oil;
2) "Salad with crab"
Salad products:
250 g of fresh crabs;
150-160 g of white cabbage;
Brag outcome of a kitchen 100% to the purchase cost of the grocery set.
To solve the price of the price of the products given in the task, applying on the basis of the current average prices for these products at the time of the calculation.
Task 7.2. Perform the calculation of the sale price of 1 portion of the specified salads based on the calculation card (sample form No. OP-1 - Table 26, 27).
Organization_ Structural division_ Name of dishes_ document number number_, Date of compilation
Calculation card
Price sale dishes, rub. Cope.
The yield of one dish in the finished form, the gram of the workmanship (signature and the signature of the signature) was the calculation (signature and decoding of the signature) Approve the head of the organization Organization_ Structural unit_ Name of dish_ Document number No., Date of compilation_
Calculation card
Raw set on shopping markup 100%, rub.Price sale dishes, rub. Cope.
The output of one dish in the finished form, the gram of the workmanship (signature and decoding of the signature) was the calculation (signature and decryption of the signature) Approve the head of the organization's accounting role in A. in accounting and controlling the production management of trade activities;
Classification of the facts of the economy, the formation of a working plan of activity in no accounts;
menclature of accounts Accounting B. Establishment of accounts, participating accounting means: in the economic operation, and the accounting policy of trading A. for one year;
the organization applies: B. for three years;
With automated A. Primary information is found in which case A. If it occurs if it is a cashier of referency in the materialization;
but-responsible person: B. The employee holds the position whether trading organizations are used;
forms of primary documents V. Currently not obligatory to account for the movement of goods: But their use?
On which accounts of accounting A.C. twenty; sch. 25; sch. 26; sch. 44;
accounting reflects the B. Sch. 41; sch. 42; sch. 44;
of goods and costs of circulation: V.Sch. 43; sch. 40; sch. 44?
p / P in which estimate is reflected by A. At the actual cost of the remnants of goods in the accountant manufacturing;
retailing goods in Retail-V. DSH. 10; DSH. 19 to the sch. Noah trade:
What accounting wiring A. DSch. 26 KSh.10; sch. 02; sch. 70;
changes to make changes: B. From the beginning of the new fiscal year;
For what items of A. under the articles of material costs;
calculate costs - B. According to the articles of material and the pipes in the enterprises are generally associated;
food: V. According to the actual production cost?
The combination of methods of vocational school of accounting;
accounting accounting - B. accounting policy;
write off the shortage of goods B. DSch. 91-2 to sch. 94;
the service Declaration on VAT V. can be made when surrendered unreasonable attribution to the cost of circulation 3,000 rubles. And accepted to deduct VAT in the amount of 540 rubles.
In accounting, the corrected entry must be made:
1. Civil Code Russian Federation, h. 1-4.
2. Tax Code of the Russian Federation, Part 1-2.
3. Labor Code of the Russian Federation.
4. Federal Law of November 29, 1996 No. 129-FZ "On Accounting" (as amended by 07/27/2010; Law as amended on December 6, 2011 No. 402-FZ is introduced from 01/01/2013) .
5. Position of accounting and accounting reporting, approved. Order of the Ministry of Finance of the Russian Federation of December 24, 2010 No. 186n.
6. PBU 1/2008 "Accounting Policy of the Organization", approved. Order of the Ministry of Finance of the Russian Federation of 06.10.2008 No. 106n.
7. PBU 3/2006 "Accounting for assets and liabilities whose cost is expressed in foreign currency", approved. Order of the Ministry of Finance of the Russian Federation of November 27, 2006 No. 154n.
8. PBU 4/99 "Accounting Reporting Organization", approved. Order of the Ministry of Finance of the Russian Federation of 06.07.1999 No. 43N.
9. Regulation on accounting of PBU 5/01 "Accounting of material and production reserves", as amended by the Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 No. 186n.
10. PBU 9/99 "Revenues of the Organization", approved. Order of the Ministry of Finance of 06.05.1999 No. 32n.
11. PBU 10/99 "organization expenses", approved. Order of the Ministry of Finance of the Russian Federation of 06.05.1999 №33N.
12. The plan for accounting accounts of financial and economic activities of organizations and instructions for its use, approved. Order of the Ministry of Finance of the Russian Federation of 31.10.2000 №94n.
13. Regulations on the procedure for maintaining cash operations With banknotes and coins of the Bank of Russia in the territory of the Russian Federation, approved. CBRF of 10/12/2011 No. 373-p.
14. Methodical instructions on accounting of logistical reserves, appliance. Order of the Ministry of Finance of the Russian Federation as amended dated December 24, 2010 No. 186n.
16. Methodical recommendations for the accounting of raw materials, goods, production in enterprises of public (mass) nutrition of various forms of ownership, approved. Order of Roskomtorga of August 12, 1994 No. 1 Album Unified Forms of Primary accounting documentation on the accounting of cash transactions and inventory results, approved. Resolution of the State Statistics Committee of Russia of 18.08 1998 No. 88.
18. Album of unified forms on the accounting of trading operations, trading operations when selling loan and in commission trade, apply. Resolution of the State Statistics Committee of Russia of December 25, 1998. № 132.
19. Album of unified forms of primary accounting documentation for the accounting of inventory of commodity values \u200b\u200bin storage places, appliance. By the decision of the State Statistics Committee of Russia of 09.08.1999 No. 66.
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1. Source data
Table number 1.
Statement of residues at the beginning of the reporting period
Document Untitled
Invoice number |
Account name |
||
Fixed assets |
|||
Depreciation of fixed assets |
|||
Investments in fixed assets |
|||
Materials |
|||
Raw materials and materials |
|||
Inventory and household supplies |
|||
VAT on purchased assets |
|||
VAT when acquiring fixed assets |
|||
VAT on purchased goods |
|||
VAT on acquired |
|||
Products in retail |
|||
Tara under the product and empty |
|||
Trading markup |
|||
Sale expenses |
|||
Cassa organization |
|||
Operating office |
|||
Checking account |
|||
Translations on the way |
|||
Calculations with suppliers and contractors |
|||
Calculations for taxes and fees |
|||
Profit tax calculations |
|||
Calculations on the income tax of individuals |
|||
Value added tax calculations |
|||
Social Insurance Calculations and Provision |
|||
Social Insurance Calculations |
|||
Pension Calculations |
|||
Calculations on mandatory health insurance |
|||
Pension Insurance Calculations |
|||
Calculations on compulsory insurance against industrial accidents and professional diseases |
|||
Calculations with wage personnel |
|||
Calculations with different debtors and creditors |
|||
Calculations for claims |
|||
Calculations for deposited amounts |
|||
Reserve capital |
|||
Cost of sales |
|||
Sale expenses |
|||
Profit / loss from sales |
|||
Other income and expenses |
|||
Other income |
|||
other expenses |
|||
Balance of other income and expenses |
|||
Profit and loss |
|||
2. Comment on Table No. 1
2.1. To provide required conditions The work of commercial enterprises are needed business materials and stationery, which are taken into account on a synthetic account of 10 "Materials", to which the relevant subaccounts are opened:
- subaccount "Raw materials and materials"intended for accounting for economic materials and stationery;
- subaccount "Inventory and household supplies"designed to take into account the work of labor, the useful life of which is less than one year.
When issuing these material values \u200b\u200bfrom the warehouse, their cost is written off on the expenses of a trading enterprise - the costs of circulation that are taken into account in the account 44 "Sale expenses".
2.2. Account 19 "Tax of value added on acquired values" is designed to account for VAT provided by the taxpayer with suppliers, that is, VAT included with suppliers in the accounts issued by suppliers of any values \u200b\u200bor services of a production nature and payable to suppliers. To control these amounts of the enterprise, including trading, can open subaccounts other than those provided by the account plan. So, trade enterprises make sense to open the following subaccounts:
Subaccount "VAT on purchased goods",
Subaccount "VAT on acquired material resources".
2.3. Retailing enterprises within account 41 "Goods" open subaccounts:
Subaccount "Products in retail",
Subaccount "Tara under the goods and empty."
As a rule, retail trade enterprises do not quantify the goods being implemented, therefore, their value is a selling cost, including the purchase price, trade markup and VAT.
2.4. According to the reason mentioned above (the absence of quantitative accounting of the goods sold), retail trade enterprises form a sales price of goods at the time of their acceptance for accounting. This causes the need to take into account such an object as a trade markup. The trade markup is intended to cover the expenses of the trading enterprise (costs of circulation) and education profits from the sale of goods. In addition, the trade margin contains the share of the state as part of the revenue - the value added tax. However, to fulfill its purpose, a trade markup will be able only if the goods are sold, and cash proceeds will fall at the enterprise, equal to the amount of the sales price of goods, that is, a trade markup will be implemented. That is why, in taking into account retailers, great importance is attached to the calculation of the trading charge permitted by the goods, or a realized trading markup. And only after this enterprise calculate the amount of actual debt to the budget on VAT. Trade margin accounting is carried out on score 42 "trade markup".
2.5. Retail trade enterprises implement goods, as a rule, the population is in cash, so they are obliged to use cash registers. To account for funds coming from buyers, used subaccount "Operating Cassa" By account 50 "Cashier". Cashiers operators lead a special register, which reflects the cash flow at each operating cash desk. In addition, in retail trade enterprises, as in any other enterprises, there is a division "Home Cashier" or a cash desk of an organization, receiving revenue from cashier-operating officers, transmitting it to collectors, issuing wages to employees of the enterprise, etc. Accounting for cash flow in this division of the enterprise is carried out on subaccount "Cassa organization". Both at operating cash desks, and in the main cashier, the amount of cash balance at the end of the working day is limited in coordination between the administration of the enterprise and the bank, in which the company opens the current account.
2.6. The amount of funds exceeding the established limit, daily rent bank collectors, or is delivered to the bank by the forces of employees of the trading enterprise, to enroll in the settlement account of the trading enterprise. Accounting for such a sum is carried out on account 57 "Translations on the way". On it, the amount of money is listed since its disposal from the ticket office of the trading enterprise until the moment of enrollment on the current account.
2.7. The sale of goods is taken into account on account 90 "Sales"To which subaccounts open to each component of the financial result from the sale. A feature of the sale of goods in retail, as already noted, is the lack of quantitative accounting of goods sold. This circumstance makes it impossible to identify the result from the sale (trade markup) immediately after the sale and necessitated at the end of the month to make up a trade mark-up percentaged to the products implemented, on average percentage. The amount of sales survey, or the gross income of the trading enterprise, is reflected by the Red Storn on the Debet of the Sales account, subaccount "Cost of sales". After this entry in the debit of the subaccount "Cost of sales" it turns out the purchase of goods sold. The cost of their cost is reflected on the loan of the subaccount "Revenue". In addition to the cost of buying goods, trading enterprises carry some expenses related to the organization of trading activities - the costs of circulation. The costs of appeal incurred on the goods sold should also be taken into account when the financial result is derived. For this, they are also written off into the debit of account 90, subaccount "cost of sales", and only after that is a financial result by comparing the amount of income from the sale (revenue) and the amount of the cost of buying and selling goods. The amount of financial results identified in this way is postponed to account 99 "Profit and losses". The relationship between account 90 and 99 is carried out using subaccount 9 "Profit / loss from sales".
For the convenience of the formation of accounting indicators, the sum of the written costs of the circulation costs is advisable to reflect on a separate subsecuit to the account 90 "Commercial expenses": it is such an indicator that is reflected in the form No. 2 of the financial statements "Profit and Loss Statement".
We add that as of January 1, the balance on subaccounts to the account 90 "Sales" zero. During the year, each of them accumulates the increasing result of a one-sided balance, which characterizes the corresponding indicator.
2.8. On the account 91, "Other income and expenses" also expanded on subaccounts, operating and non-deactive income and expenses, respectively, on subaccounts "Other revenues" and "Other expenses" are reflected. Quarterly, the amount of other income is compared with the amount of other expenses, and the detected balance with the help of the Saldo of other income and expenses is postponed to 99 "Profits and Losses".
Document Untitled
1. Adopted goods received from the supplier, according to which: |
|
- Value Added Tax (VAT) - 18% |
|
- Transportation costs included in the supplier account, |
|
- VAT on transport costs |
|
Trading markup for received goods - 35%. |
|
2. Cash, which was at the beginning of January on the road (at collectors), are enrolled on the bill account of the store |
|
3. In the operating cash offices received a trade proceeds |
|
4. On the basis of commodity reports of financially responsible persons, sold goods sold |
|
5. From the operating cass of the store, revenue is transferred to the main cashier |
|
6. From the main cash desk of the store in cash, the supplier for received goods (see Operation 1), after which the amount of VAT paid by the Supplier was adopted to deduct |
|
7. The amount of trading revenue at the end of the working day was handed over to collectors for delivery to the bank |
|
8. From the current account paid by the advance supplier for the upcoming supply of goods and containers. The bank is written off from the current account of the store Cash |
|
9. The stores paid for earlier goods and packaging were received to the store store and adopted: |
|
- cost of goods at the purchase prices |
|
- cost of glass containers (bottles) |
|
- VAT on glass station 18% |
|
- Tara value (except glass) |
|
- fare |
|
- VAT 18% of the amount of transportation costs |
|
The trade markup for the received goods is 45% installed. Determine the sum of the trading charge, the sale of goods and the correctness and completeness of the calculation with the supplier, taking into account the prepayment |
|
10. The operating cash registers received a trading revenue |
|
11. Improved goods |
|
12. Revenue is transferred from operating cash desks |
|
13. Trading revenue withdrawn by bank collectors |
|
14. Listed an advance supplier for the upcoming supply of goods and containers. The amount of payment is composed of; |
|
- Purchased value of goods |
|
- Cost Tara |
|
- fare |
|
- VAT on transport services 18% |
|
15. Adopted earlier goods and containers received from the supplier. When accepting, a shortage of goods (incomposition of the fault of the supplier) at the purchase prices |
|
The supplier presents a claim to the purchase value of the missing goods and VAT paid, which occupied for missing goods. The rest of the goods and the entire container are distributed. Trading markup for received goods - 38%. Sold value determine yourself. |
|
16. Acts are drawn up on damage to the goods, the selling value of which |
|
- trade markup for these goods |
|
17. The leader decided to write down losses from damage to the store at the expense of the store. Debt has been restored before the VAT budget coming to spoiled goods. The amounts of postings arise from the data of the previous operation. |
|
18. Enrolled on the current account: |
|
- Payments on previously presented claims |
|
- Revenue, which was on the road (at collectors) |
|
19. The operating cash registers received a trading revenue |
|
20. From operating cashier, revenue is handed over to the main cashier |
|
21. Written offered goods |
|
22. Trading revenue withdrawn by collectors of the bank |
|
23. Payment orders are listed from the current account of the income tax of individuals, one social tax and contributions to pension insurance and insurance against industrial accidents and caregings |
|
24. From the cash register issued by the wage last month |
|
25. Overacted in time wages deposited; |
|
the amount of unpaid wages is transferred to the bank to enroll in the current account |
|
26. On the current account of the store received 120,000 rubles to the loan provided by the Bank for production needs for a period of 3 months under 20% per annum (the refinancing rate of the Central Bank in the 1st quarter of 15%) |
|
27. interest interests are accrued bank credit in the reporting month; For income tax purposes |
|
the total amount of interest is calculated. |
|
28. Paid from the current account of the plastics plant for the manufacture of plastic bags for promotional purposes: |
|
- Package cost |
|
29. Received from the supplier Refrigerator Counter: |
|
- cost of trading equipment |
|
30. According to the statement from the current account, paid by the Supplier for the acquired facility of fixed assets |
|
31. Paid by cash services for the delivery of a refrigeration adjustment: |
|
cost of delivery |
|
32. Accrued specialized organization for installing a refrigeration |
|
33. Refrigerated meter was put into operation on the act of acceptance-transmission. Determine independently initial value object of fixed assets |
|
34. According to expendable cassovoy order Cash is issued under the report of the store to pay for travel expenses - |
|
35. The advance report on commercial expenses produced, including: |
|
within the limits of established norms |
|
excessive costs not confirmed by documents |
|
36. Accrued salary for the current month |
|
37. Accrued allowances for temporary disability to other workers |
|
38. Painted tax on income of individuals in the amount of 13% of the taxable amount taking into account standard deductions (25000 + 1300 rubles) |
|
39. Adjusted from wages of one of the employees by executive List in favor of a third party |
|
40. Associated a single social tax, pension insurance contributions and insurance against industrial accidents and occupational diseases |
|
41. Celebrated by the Bank for servicing the current account for the reporting month |
|
42. The amount retained from the cash register deposited from the wages of one of the employees in favor of a third party |
|
43.Article depreciation of fixed assets for the reporting month |
|
44. Accepted accounts of different organizations for the work performed and the utilities rendered and rendered |
|
45. The Bank is written off from a current account. Cash in the payment to suppliers and various organizations for work and services. |
|
46. \u200b\u200bAt the end of the month, the amount of trading margin belonging to the goods implemented over the month is defined and written off by the "Red Storn" method. |
|
47. At the end of the month, the accountable costs of the appeal belonging to the goods implemented were written off. |
|
48. Reflects the amount of VAT received from buyers and payable to the budget |
|
49. The amount of VAT paid to suppliers on the goods received and services is made to deduct. The payment order from the current account is listed in the budget amount of VAT for the reporting period. |
|
The amount to determine independently |
|
50. The financial result from the sale of goods for the reporting month |
III. Procedure for performing the task
1. Reviewed business operations register in the book of accounting of economic operations in the form shown on page ......, make up accounting wiring. Open the accounts according to the traditional form, write the initial balances in them (see Table No. 1 "Statement of Rests at the beginning of the month"), then separate all economic operations registered in the book of accounting of economic operations. Calculate the result of the booking books of economic operations.
2. The amount of wiring over operation 46 should be determined by making the calculation of the implemented trading markup, the form of which is shown below. When drawing up the calculation, use the information contained in the accounts 41/2, 42 and 90/1. Score 41/2 will no longer be used in the preparation of wiring, so now it should be calculated and remove the final balance, which will be required to calculate. The amount obtained from the calculation should be reflected in the accounts 42 of the "trade markup" and 90 "Sales", the subaccount "cost of sales" or subaccount "realized trade markup" by the "Red Storn" method.
Calculation of the amount of sales surveillance for the reporting month
Document Untitled
Trade markup, |
Products on sales |
Wed% |
The amount is realized |
||||||
Implement |
Residue |
TOTAL |
|||||||
Balance |
Turns |
||||||||
Prevail |
|||||||||
3. When calculating the calculation of the amount of operation 47 use information not about the total cost of circulation costs, but only about transport costs. The calculation determines the value of the costs of the appeal relating to the goods implemented for the month, which is written off into the debit of account 90 "Sales", subaccount "Cost of sales" or "Sale expenses". This calculation reveals the value of the costs of the treatment relating to the residue of unrealized goods at the end of the month. This amount is not subject to write-off from account 44 "Sale expenses" in this month and remains on it as a final debit balance. It is this magnitude of the cost of circulation that is reflected in the balance sheet under the article "Incomplete Production", the form of calculating the costs of circulation to the balance of goods is shown on page.
4. Count the turnover accounts and output the final balance. Numeric revolutions and balance at the beginning and end of the reporting period enter into a revival statement and calculate its results. Check out the results of revolutions from a negotiable statement with the total book of accounting of economic operations, as well as make sure the pairing equality of the results of the negotiable statement. The form of a negotiable statement is shown on page ........
5. According to operation 7, make up payment orderUsing conditional data for this.
6. According to operations 16, make an act on the established discrepancy in quantity and quality when accepting inventory values.
7. According to the relevant task operations, fill out a commodity report.
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1. Determine the following indicators (in rubles): sale price, turnover, trade allowance, gross income, cost of goods sold.
Baseline data: Activated goods in a trading organization 100 disks of type A 25 rubles. Sold 35 floppy disks A, the trading allowance was 40%
Trading allowance - a surcharge to the price of goods (trade markup) when it is realized from the bases and warehouses of wholesale firms necessary to cover their costs and obtain a certain average profit.
Trading markup \u003d 25 * 40% \u003d 10 per pcs., 35 * 10 \u003d 350 rub. D 41 k42;
The sale price is the price for which the goods are sold for cash with immediate implementation.
Sales accounting is carried out using an account 42 "trade margin".
Sales price \u003d 25 rub. + 10 rubles. \u003d 35 rubles. D62 K90;
Commodity - circulation of goods - stage of the reproduction process, binding production and consumption. In the field of commercial circulation, the products manufactured (means of production and objects of consumption) occur through their sale.
Commodity turnover (gross income) \u003d 35 pcs. x 35 rubles. \u003d 1225 rub.
Gross income is an income that the company receives from its main activity. In many countries, the term gross income is synonymous with the term turnover.
The cost of goods sold - includes all direct costs associated with the production of goods or services.
Cost of goods sold \u003d 35 pcs. x 25 rubles. \u003d 875 rub.
2. Reflect on accounting accounts acceptance for accounting of goods.
Initial data: Accepted for accounting Products in a trading organization: 100 disks of type A 25 rubles, 140 disks type b to 30 rubles
accounting trading gross allowance
Table. 1. Log of registration of economic operations
Table. 2. Debit 41 "Goods" Credit
3. Reflect on accounting accounts acceptance for goods and selling them. Initial data. The balance of goods in the warehouse at the beginning of the month is 18,300 rubles. The balance of the account 42 is 5900 rubles. Adopted for accounting flop over the amount of 14,500 rubles. The disposal of goods to the sales price is 8%. Accepted in the cashier revenue from the sale of a floppy disk in the amount of 6000 rubles. Different diskeys and written off the markup related to the goods sold?
Table. 3. Log of registration of economic operations
|
The amount in rubles. |
Base (primary document, calculation) |
|||||
|
Accepted goods |
||||||
|
Performed accommodation for goods |
Accounting certificate |
|||||
|
Revenue from Sales |
Cash order |
|||||
|
Received revenue |
Overhead, Commodity Overhead |
|||||
|
Written off diskettes |
Accounting certificate |
|||||
|
Written out of charge for sold goods |
Accounting certificate |
|||||
|
Revealed financial result (profit) |
Accounting certificate |
|||||
|
Accrued income tax |
Accounting certificate |
|||||
|
Reflects the amount of net profit |
Accounting certificate |
Table. 4. 41 "Goods" 42 "Trading markup"
Table. 50 "Sales" 99 "Profit and Losses"
Posted on Allbest.ru.
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