Products adopted for commission in 1C. Accounting at the Committee: wiring with examples. Transfer of goods to the Commission

Commission trade implies that one person (committee) instructs on the contract basis to another person (commissioner) for the sale of its goods for remuneration. Feature commission trade It is that the goods do not go to the ownership of the seller. When making the receipt from the Committee, the goods are reflected and begins to be listed on the off-balance account. Let's see how the commission trade process can be displayed in the program 1C 8.3 "Company Accounting 3.0". Adoption of goods at the commission in 1C 8.3 To reflect the adoption of the goods to the Commission in the Program, the document "Arrival: Goods, Services, Commission" is served. To create a document, let's go to the "Shopping" menu, the submenu (link) "Receipt (acts, invoices)". In the document list window, press the "Arrival" button. The drop-down list will open, in which you need to choose "Goods, Services, Commission". A new document creation window opens.

Commission trade in 1C Accounting 8.3: Accounting at the Committee and the Commissioner

With 8.3 Accounting 3.0 at the Committee. About all the necessary settings in 1C 8.3 to account for commission trade can be found in the next article. Content

1 Reflection of operations under the Commission agreement at the Committee
- 1.1 Transfer of goods to the commissioner
- 1.2 Commissioner report for sold goods
- 1.3 Registration of invoice for the amount of commission remuneration
- 1.4 Arrival of payment from the commissioner for sold goods

Transfer of goods by the commissioner Create a paper sales document - Implementation Select Products, Services, Commission: For a counterparty We specify an agreement with a commissioner (agent) for sale: Fill the document: After the document makes the posting: the commissioner's report for the goods sold on the basis of the implementation document will create a new document Report of the Commissioner (Agent) on sales. Fill the document on bookmarks.

Accounting info

Fill out the bookmark information about the cash received from the buyer for the goods of the Committee: We will conduct a document, the wiring is formed: the invoice issued is recorded in the sales book, reports-VAT-book Sales: Registration of invoice for the amount of commission on the basis of the document Commissioner (Agent) About sales Create a document invoice received: Document in 1C 8.3 is filled automatically: the paper made will make the wiring: the receipt of payment from the commissioner for sold goods will create a document admission to the current account on the basis of the document of the Commissioner's report (Agent) on sales: 1C 8.3 The document is filled automatically on the basis of the document Report of the Commissioner (Agent) on sales: how to complete the report of the commissioner about sales in 1C 8.3 read in the next article.

Commission trade in 1C Accounting 8.3: Accounting for the Committee and the Commissioner

Therefore, when the commissioner will set the appropriate invoices, the Subcomisera will need to return to the document report to the Committee, on its basis to create a document (Documents) invoice received and in the list that appears to select a view of the invoice - invoice for receipt (see Figure . 3). Figure 3. In the document form that opens, the invoice obtained specifies the number and date of the invoice received from the commission agent, as well as, using the reference to the selection, the invoice sent by the Subcommissioner to the buyer is selected. Code of the type of operation - 04 products, works, services of the committee.

When conducting such a document is recorded only in the account account metering journal. The invoice obtained is presented in Fig. 4. Figure 4. Organization "Commissioner", receiving a report from the subcommissation, in his program creates a document of a commissioner (agent) report on sales.

Commission trade in 1C Accounting 8.3: Accounting at the Committee

Important

The type of contract should be with a committee (principal) for sale. The contract indicates a method for calculating the commission remuneration - 10% of the amount of sale. In tabular part on the bookmark, the goods are selected (created) the corresponding nomenclature - the goods on the Commission, its number and price. The nomenclature used should have the kind of goods at the Commission.

To this type of nomenclature in the register of information of the accounting account of the nomenclature should be registered with the accounting account 004.01 "Products adopted by the Commission. Goods in stock ».Conalially, during conducting, the document will take into account the debit of the above-mentioned account received from the Committee product. Example of filling out the document Receipt and the result of it is shown in Fig. 2. Figure 2.

Accounting at the Committee: Postings with examples

A subcomisera need to open a document created by handling an invoice issued and change the type of invoice to an advance on the advance of the Comituent's advance, indicate the Committee (in our case, the commission agent) and, of course, emphasize the document. Code of the type of operation - 05 Advances for goods, works, services of the Committee. The document The invoice issued overlooking the Advance of the Committee does not charge the VAT in accounting, is not registered in the sales book, but is registered in the invoice journal. Document invoice issued with the type of invoice for the Advance of the Committee is presented in Fig.

6. Figure 6. According to paragraph 11, the rules for conducting the accounting log of the received and invoices of the invoices applied in the calculation of value added tax, the commission agent must receive an invoice for an invoice on an advance and register it in the accounting journal and invoices . According to p.
In the bottom tabular part for each buyer, the implemented goods are indicated, their number, sale price and transfer price. The amount of commission is calculated automatically. Accounting account 45.01 "Purchased goods shipped", income account 90.01.1, account of VAT 90.03 and expense account 90.02.1 are established from the account of accounting account information.

In the upper tabular part for each buyer, the SF flag is set and indicates the date of the invoice exposed by the commission agent. Documents The invoice issued to each buyer will be created automatically when conducting a document. On the Cash tab: It is indicated by the type of payment report - the advance payment, buyer, the date of the advance payment, the amount with VAT, the VAT rate and the amount of VAT.

Products for commission in 1C 8 3 at the Committee

Let's see what is found in the sales book and the book of shopping at the Committee, in the accounting magazines for invoice at the commissioner and the subcommissional. In the book of sales at the Committee's two entries. An invoice for an advance (Code of the type of operation is 02) and an invoice for implementation (Code of the type of operation - 01) addressed to the buyer (graph 7), information about the intermediary (column 9 and 10) is filled. Barn sales of the Committee, in Parts of our example are shown in Fig. 12. Figure 12. In the book of shopping at the Committee, three records. The invoice from the goods supplier (the code of the type of operation is 01), the invoice from the commissioner for remuneration (the code of the type of operation is 01) and the VAT is restored according to the received advance (code of type of operation - 22). Book of buying a committee, in terms of our example shown in Fig.

13. Figure 13. Let's see the account of accounting of invoice at the commission.

The commissioner exhibited an invoice for an advance (code of the type of operation - 05) and an invoice for implementation (the code of the type of operation - 04). In column 8, the buyer is specified, the seller is indicated in column 10 - the Committee, and in column 14 - the invoice commissioner will refer to the invoice in part 2 of the magazine obtained from the Committee. The column 10 parts of the magazine specified subcommissioner (see

Fig. fourteen). Figure 14. We will see the magazine accounting magazine at the subcommissional. The subcommissional exhibited an invoice for an advance (the code of the type of operation - 05) and the invoice for implementation (the code of the type of operation - 04). In column 8, the buyer is specified, the seller is specified in column 10 - the commission agent, and in column 14 - the invoice issued by the subcommissioner refers to invoices in part 2 of the magazine obtained from the commissioner (see
Fig. fifteen).

The lower tabular part is filled separately for each buyer. It specifies realized goods, their number, sale price and transfer price. The amount of commission is calculated automatically for each row.

Accounting account 004.02 "Goods transferred to the Commission." The remaining accounts, in the case of transferring goods to the subcommission, do not have any meaning. In the upper tabular part for each buyer, the sum of all and the amount of VAT is calculated automatically based on the value of the goods sold. In accordance with PP. A, and, K, L Clause 1, the rules of completing the invoice, when drawing up a committee (principal) of the invoice issued by the commissioner (Agent), indicates the date of the invoice issuance by a commissioner (agent), the name and details of the buyer.

Therefore, it is necessary to install the SF flag and specify the invoice date displayed by the subcommissional to the buyer.
On the tab, the main thing is indicated by the commissioner, the contract with it, the method of calculating the commission of the commission (in accordance with our example - 5% of the amount of the sale), indicates the range of remuneration, revenue account, and account account account (accounting accounts are established from the account information register accounting of nomenclature). If the commission is referred to the main type of activity (accounting account of the income 90.01), then the subconto - the nomenclature group is indicated (the nomenclature is filled from the directory). The tabular part on the bookmark goods and services is filled automatically using the "Fill" button - fill out implemented under the contract.

Attention

Invoices are recorded only in the account accounting journal. On the Cash tab: It is indicated by the type of payment report - the advance payment, buyer, the date of the advance payment, the amount with VAT, the VAT rate and the amount of VAT. Then on the tab, the main invoice was recorded by a subcommissional commission for commission. Document report of the commissioner (agent) on sales is shown in Fig.

5. Figure 5. When conducting a document with a credit of accounts 004.02 Implemented goods transferred to the subcomission (wiring 1), accrues to the debit of account 62.01 Debt for sold goods of subcommissions and credit account 76.09 Debt Committee (Wiring 3), accounting on account debit 44.01 The costs of a commission remuneration (wiring 4) will allocate on the debit of account 19.04 the amount of VAT filed by the subcommissional (wiring 5), and will hold a commission of revenue (wiring 2).

We continue the series of articles on the technology of accounting for operations within the framework of intermediary treaties in "1C: Accounting 8" (ed. 3.0). On how to take into account the implementation of the Services of the Principle for agency Agreement, we wrote in the article "Implementation of services for agency agreement for the principal in" 1C: Accounting 8 "(ed. 3.0) . On the reflection of the sale of goods at the Committee, as well as on the features of the accrual and deductions of VAT from the advice in accounting, read in this article. In the preparation of the article, the materials of the section "Accounting and Tax Accounting" were used information system 1C: ITS from "Director economic operations. 1C: Accounting 8 "- http://its.1c.ru/db/hoosn#Content: 700:18:18: Accounting for value added tax - http://its.1c.ru/db/accnds# Content: 1442: 2.

Accounting for implementation and VAT at the Committee

Under the Commission's contract, the commission agent undertakes on behalf of the Committee for the remuneration to make one or more transactions on his own behalf, but at the expense of the Committee (paragraph 1 of Art. 990 of the Civil Code of the Russian Federation).

In the case when the subject of the contract is the sale of goods, the Committee transfers the commissions to the goods that he undertakes to implement for a certain remuneration. At the same time, the goods transferred to the commission remain in the property of the Committee and are on its balance on the account of 45 "goods shipped". The commissioner takes into account the goods received on the off-balance account 004 "Goods adopted by the Commission.

After the sale of commissions, the Committee receives a report on the sale of goods and an account for a commission (act on services performed, invoice).

Under the terms of the contract, the commission can be kept by a commissioner from revenues received from the sale of goods. The revenue of the committee will be the amount obtained from the sale of goods. The commission paid commissioner is included in the expenses of the Committee.

In the implementation of goods (works, services, property rights) through the mediator, the Comittor (Principal) determines tax base in common order In accordance with the requirements of Art. 154 Tax Code of the Russian Federation.

The date of determining the tax base at the Committee (Principal) is the earliest of the dates (paragraph 1 of Art. 167 of the Tax Code of the Russian Federation):

date of shipment of goods (works, services, transfer of property rights);
date of receipt of payment (prepayment) to the account of the upcoming shipment.

The date of shipment for the committee (principal) is the date of the first time primary documentdecorated by an intermediary in the name of the buyer (letter of the Federal Tax Service of Russia dated January 17, 2007 No. 03-1-03 / [Email Protected]). This means that the Comittor (principal) determines the tax base at the shipping date of the mediator of goods (works, services, property rights) to the buyer.

But when transmitting goods (works, services), the Committee (Principal) must not accrue VAT and invoice invoice. After all, the ownership of goods (results of work, services, property rights) until their transfer to the buyer remains at the Committee (principal) and under any circumstances under no circumstances (paragraph 1 of Art. 996, Article 1011 of the Civil Code of the Russian Federation).

The calculation of VAT at the Committee (Principal) is made in the same way as in the usual sale of goods (works, services) by the seller to the buyer (paragraph 1 of Art. 146, paragraph 1 of Art. 153 of the Tax Code of the Russian Federation).

The date of receipt of the prepayment from the buyer (Customer) at the Committee recognizes not only the date of receipt of the advantage from the buyer, but also the date of receipt of the prepayment to the account or in the commissioner's cash register (Agent) (letter of the Federal Tax Service of Russia dated February 28, 2006 No. MM-6-03 / [Email Protected]).

Based on the invoices issued by intermediaries to buyers (customers) during the sale of goods (works, services) or upon receipt of the prepayment from them, the Committee (Principal) reverses the mediator of the invoice with similar indicators.

At the same time, the Committee (Principal) should take into account the following special requirements for such invoices:

the date of statement of a re-edible invoice, reflected in line 1, should coincide with the date of the invoice issuance by the Intermediary to the Buyer (Customer), and the number should be assigned in accordance with the general chronology adopted by the Comitant (Principal) (PP. "A" 1 Rules for filling the invoice, approved. Decree of the Government of the Russian Federation of December 26, 2011 No. 1137);
in lines 6, 6A, 6B, the name, address, TIN and CPP of the actual buyer (customer), and not an intermediary (subparagraphs "and", "K", "L", paragraph 1 of the Completion Completion Rules, the letter of the Ministry of Finance of Russia from 10.05.2012 No. 03-07-09 / 47);
all other lines and graph indicators must fully comply with the invoice indicators to the mediator to the buyer (customer).

Removed invoices Comitant (principal) registers:

in terms of 1 journal, accounting and invoices of the invoice and invoice issues of the accounting magazine obtained and invalidates, approved. Resolution No. 1137);
in the book of sales of that tax periodIn which the goods were shipped (works, services) to the mediator to the buyer (customer) or a prepayment from the buyer (Customer) (paragraph 20 of the Rules of Sales Book, approved. Resolution No. 1137).

To deduct the Committee (Principal) can declare a prepayment tax received from the buyer (Customer):

after shipment by the mediator of goods (works, services), in which the prepayment was obtained (paragraph 8 of Article 171, paragraph 6 of Art. 172 of the Tax Code of the Russian Federation);
when changing the conditions or terminate the contract and return the amounts of advance payments to the Buyer (Customer) (paragraph 5 of Art. 171, paragraph 4 of Art. 172 of the Tax Code of the Russian Federation).

At the same time, reverted invoices for the prepaid received from the buyer (customer) as the right to tax deduction Included in the shopping book (P.P. 2, 22 rules for maintaining purchases, approved. Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137).

In addition, the Committee (Principal) has the right to a tax deduction for the remuneration of an intermediary, as well as on the costs of expenses.

Reflection of the position of the Committee in the program "1C: Accounting 8" (ed. 3.0) When implementing goods under the Commission agreement, consider in the following example.

Example

CJSC "TF Mega" (Committee) concluded from CJSC "Platinum" (commissioner) Agreement of the Commission, according to which the Committee's goods for remuneration is implemented by buyers. Both companies use general System Taxation and VAT payers. Under the terms of the contract, the commissioner implements goods at prices, not lower than those indicated in the invoice for the transfer of goods, participates in the calculations. The commissioner's remuneration is 10 percent of revenue. Remuneration is held by a commissioner from funds received from the buyer.

March 03, 2014, the Committee gave the commissioner of 8 Elektrosila vacuum cleaners in the amount of 40,000.00 rubles. (including VAT 18% - 6 101.69 rub.). March 31, 2014, the commissioner presented to the Committee's report on sales for the month in the amount of goods sold 50,000.00 rubles. (including VAT 18% - 7 627,12 rub.). According to the report, the commissioner has been shipped:

On March 10, 2014, the buyer of NGO "Monolith" 3 vacuum cleaner 6500.00 rubles. (including VAT 18%);
On March 17, 2014, the buyer LLC "Carpenter +" 5 vacuum cleaners of 6100.00 rubles. (including 18% VAT).

The commissioner's report attached a set of confirmation documents (account, act, invoice for commission remuneration, copies of payment documents confirming the receipt of funds from buyers).

At the same time, the commissioner submitted information on invoice invoices issued by customers when selling committed goods. Per reporting period The commission agent was set two invoices:

buyer NPO "Monololit": March 10, 2014 in the amount of 19,500.00 rubles. (including VAT 18% - 2,974,58 rubles);
buyer LLC "Carpenter +": March 17, 2014 in the amount of 30,500.00 rubles. (including VAT 18% - 4 652.54 rubles.).

Also, the commission agent features information on advance invoicing invoices issued by customers when receiving prepayment from them to the upcoming supplies of goods. During the reporting period, a commissioner was set by one invoice for prepayment:

buyer LLC "Carpenter +": March 10, 2014 in the amount of 30,500.00 rubles. (including VAT 18% - 4 652.54 rubles.).

Of the amount spent from the sale of the Committee's goods, the commissioner kept a remuneration of 10 percent of revenue in the amount of 5,000.00 rubles. (including VAT 18% - 762.71 rubles.). Cash for the proceeded goods in the amount of 45,000.00 rubles. The commissioner listed the Committee on April 3, 2014.

Settings for accounting parameters

For the right organization of accounting of operations within commission trade in the program "1C: Accounting 8" (ed. 3.0), you must perform the appropriate settings.

For the organization of CJSC "TF Mega" in Account parameters (section the main thing) On the tab Trade Need to set the flag Activities under the contracts for sale (Fig. 1).

Fig. 1. Setting accounting parameters for commission trade

Transfer of goods to the commissioner

To register the transfer of goods, the commissioner in the program needs to create a document Realization of goods and services With the type of operation Goods, Services, Commission (Fig. 2).

Fig. 2. Registration of the transfer of goods of the committee to the Committee

When filling out the details of the document caps, you must fill the fields Warehouse, counterparty and Treaty. When filling out the field Treaty Attention should be paid to the following:

in the contract selection window, only those agreements that have a type of contract are displayed. With buyer or ;
in the directory Contractants contracts In the form of a contract used, it is necessary to establish the type of contract With a commissioner (agent) for sale;
in the directory Contractants contracts In the form of the contract used, it is possible to immediately establish a method for calculating and percentage of commission remuneration (in the example of the example, the calculation method is selected as Percentage of sales, and percentage of remuneration - as 10%), then when filling out the document Commission remuneration will calculate automatically.

Realization of goods and services The following postings are formed:

Debit 45.01 Credit 41.01 - at the cost of the goods transferred to the Commissioner.

For purposes tax accounting For the income tax, the relevant amounts are also recorded in the resources Amount well DT and The sum is CT.

Report of the Commissioner (Agent) on sales

In № 6 (June) "Bu 7 for 2014 on p.22, we considered detail the procedure for filling out the document Report of the Commissioner (Agent) on sales. This document is designed to reflect the operations of implementation, both at the committee and the principal, accrual VAT from the implementation, as well as the accrual of remuneration and deduction from the revenue of the Committee (Principal).

We remind you that the form of the document consists of several bookmarks. On the tab the main thing The main details of the Commissioner's report are indicated: the number and date of the report, the name of the commissioner and the number of the contract with it, the method of calculating the commission of the commission, the VAT rate of the commission, the procedure for accounting for remuneration, and the date and number of the invoice for remuneration (Fig. 3) is registered.

Fig. 3. Filling the titular details of the Commissioner's report

Amounts in the fields Total and VAT (including)As in relation to the implementation of the committee and in relation to commission remuneration, calculated automatically according to the data filled on the document form tab Sales.

On the tab Sales Placed two table parts related to each other (Fig. 4):

at the top of the document there is a table of buyers - third parties that the commission agent implemented the goods of the Committee;
in the lower part of the document, the name, the number and value of the goods sold by the Committee through the commissioner, as well as the commission of remuneration.

Fig. 4. Implemented goods to customers through the commission

In accordance with the requirements of the Russian legislation, the goods implemented by the commissioner are indicated in the context of the final buyers and the date of the transaction, that is, the dates specified in the invoice exhibited by the Commissioner to the final buyer. After recording the document on the same dates in the program, invoices will be automatically created by the Committe Committee.

On the tab Cash Based on the documents submitted by the commissioner, information on the funds received from buyers for sold goods (Fig. 5) is indicated:

with regard to the buyer NGO "Monolith" in field Type of payment report Selects payment option Payment;
with regard to the buyer LLC "carpenter +" in field View of the report Payment by payments are chosen payment option Prepaid expense;
in fields It is indicated by the date and amount of received funds from the buyer, including VAT.

Fig. 5. Registration of received funds from buyers

Filling bookmark Cash It is important if a prepayment is received from the buyer, since when approving a report on the funds received to committee, the obligation of accruals VAT from Avansa.

In our example, information reflected on the tab CashWith regard to the buyer, NPO "Monolith" is only a reference character.

On the tab Calculationsthe accounts of calculations with the commissioner for the goods implemented by the goods of the Committee, as well as the accounts for the settlement fees are indicated. We remind you that calculation accounts are set by default in accordance with the accounts specified in the setting Accounts accounts with counterparties on the hyperlink of the same name in the directory Contams (section Directories).

When conducting a document Report of the Commissioner (Agent) on sales The information base forms the following wiring:

Debit 90.02.1 Credit 45.01 - at the cost of implemented goods of the Committee; Debit 76.09 Credit 90.01 - on total implemented goods of the committee; Debit 90.03 Credit 68.02 - on the amount of accrued VAT from the implementation of the goods of the Committee; Debit 60.01 Credit 76.09 - by the amount of commissioner held from revenue commissioner; Debit 44.01 Credit 60.01 - in the amount of accrued commission remuneration excluding VAT; Debit 19.04 Credit 60.01 - on the amount of VAT from commission remuneration.

For tax accounting purposes on the income tax, the relevant amounts are also recorded in registers Amount well DT and The sum is CT.

In addition, entries are entered into the following accumulation registers:

overlooking the movement Coming in the amount of value added tax with the prepayment received;
VAT presented overlooking the movement Coming in the amount of VAT from the commission of remuneration filed by the commissioner;
VAT Sales The amount of VAT from the implementation of the Committee.

Accounting VAT and registration of issued invoices

When conducting a document Report of the Commissioner (Agent) on salesdocuments are automatically formed Invoices issued In the quantity in which the commission agent exhibited invoices to buyers. Data of invoices are tilted by the Commissioner of CJSC "Platinum", and in the field Organization Indicates the Committee CJSC "TF Mega", and in the fields Counterparty - End buyers of goods NGO "Monolith" and LLC "carpenter +".

If the shipment of goods was carried out by the commissioner after receiving a prepayment from the buyer, and the invoice invoice was contained in the commissioner payment and settlement documentthen in a new document Invoice issued It is necessary to manually transfer information about the payment document for the transfer of prepayment by the buyer by the commissioner.

After the "invoice issued" documents, for each document, records will be recorded in the Register of Account Accounting Register.

For registration of invoices for advance, including on the basis of the document Report of the Commissioner (Agent) on sales, it is necessary to use standard processing According to the same hyperlink on the navigation pane from the group Registration of invoice (section Bank and Cassa). Processing can be performed in one day or for any user specified period.

By button Fill Processing automatically shapes the list of advances received from buyers, for each date for the specified period, and by the button Perform - Educates invoices for an advance, including an invoice for an advance payment received from the buyer LLC "carpenter +" (Fig. 6). This invoice is tilted by the Commissioner CJSC "Platinum", and in the field Organization Indicates the Committee CJSC "TF Mega"and in the field Counterparty - Buyer goods LLC "carpenter +", I listed an advance to the commissioner.

Fig. 6. invoice issued to advance

To comply with the requirements of the legislation in part of the coincidence of all other indicators of the rows and the graph that must fully comply with the invoices of the invoice issued by the commissioner to the buyer, and considering that in the document Report of the Commissioner (Agent) on salesthere is not enough information, some details of the re-attached invoice will have to be filled in manually. This concerns, in particular, the dates and numbers of the payment document, the names of the goods supplied.

When conducting a document Invoice issued to advance The following wiring are formed:

Debit 76. Auto Credit 68.02 - on the amount of VAT from the prepayment received.

In addition, the specified VAT amount is reflected in the records of the accumulation registers:

VAT sales;
An account of invoice accounting.

Department of VAT from the prepayment of the buyer in the intermediary scheme

To register a deduction of VAT from the advance payment of LLC "Carpenter +", it is necessary to create another document Report of the Commissioner (Agent) on sales. In which it is enough to fill only bookmarks the main thing and Cash.

On the tab Cash Regarding the buyer, Carpenter + LLC indicates information about the sum of the credential of the advance (Fig. 7):

in field Type of payment report Selects payment option Offset Avansa;
in fields Event date, amount with VAT (rub.),% VAT, VAT (rub.)it is indicated by the date of shipment of goods and the sum of the credential of the buyer, including VAT.

Fig. 7. Registration of advance payment from the buyer

As a result of the document Report of the Commissioner (Agent) on sales With this completion option, the following wiring is formed:

Debit 68.02 Credit 76.AV - on the sum of the required VAT with a prepayment.

In addition, the amount of credentials are entered into the following accumulation registers:

VAT Advances under the Commission Contracts overlooking the movement Consumption;
VAT Purchase.

Deduction VAT from commission remuneration

Department of VAT on the invoice received from the commission agent can be registered in two ways:

when conducting a document Report of the Commissioner (Agent) on sales With flag set Reflect deduction VAT in shopping bookin subordinate document Invoice received for admission;
regulatory document Formation of purchase book records.

Deduction of VAT on commission remuneration is reflected by accounting wiring:

Debit 68.02 Credit 19.04 - on the amount of VAT from the commission of remuneration.

In addition, the amount of VAT will enter the following accumulation registers on the commissioner:

VAT shopping;
VAT presented overlooking the movement Consumption;
An account of invoice accounting.

Based on register records VAT Purchase and VAT Sales Without additional data processing, purchasing book and VAT declaration are filled.

Cash receipt from the commissioner for sold goods

To determine the amount of arrears of the commissioner after holding the commission, you can use the report Broadcase statement on account 76.09 "Other calculations with different debtors and creditors" (Fig. 8).

Fig. 8. Wavy on account 76.09

As can be seen from the operating statement, the debit of account 76.09 is reflected receivables CJSC TF Mega in the amount of 45 000.00 rubles. Debt will be repaid when reflecting the received payment from the commissioner for realized goods. Payment can be registered with the document Based on the document Report of the Commissioner (Agent) on sales. When filling out the document Current account In fields Account account and Account Avansov The account of settlements with the commissioner 76.09 "Other calculations with different debtors and creditors" is used.

Before approving the report of the commissioner (agent) received to the Committee (Principal) cash From the intermediary it is impossible to definitely identify as a prepayment, so in any case it is recommended to use an account 76.09

If in the field Account Avansov Use the calculation account of 62.02 "Calculations on the advances received", then the funds received from the commissioner will determine as a prepayment, but when performing processing Registration of invoice invoices The invoice will be formed on an advance payment and automatic accrual will occur. VAT with prepaymentwhich can not be. If the funds received are still prepayed from the buyer, the VAT will be pressed again with the calculus of VAT from the advance on the basis of the Commissioner's report.

Given the specifics of mediation contracts, and to exclude errors in accounting, when concluding a contract with a commissioner (agent), it is necessary to clearly define the procedure for document management, the deadlines for reporting and transferring funds, as well as the responsibility of the parties.

Arrival of the Commission

The configuration functionality allows you to reflect data on the sale of goods under the contract of the Commission, that is, obtaining goods from suppliers to implement and sell them to end customers. Automation of the sales process affects the following operations:

registration of an agreement with the Supplier-Committe to receive goods for sale;
planning for commissioning commissions for orders with suppliers;
reception of goods for the implementation and their accounting in the warehouses of the enterprise;
accounting of goods sold and the formation of a report to the Committee on the fact of sale;
payment to the committee, receiving commission remuneration;
revaluation of non-pressure commissions;
return of goods to Committee.

Commission acceptance conditions

The rules for admission to the implementation of the implementation are recorded in the document "Agreement with the Supplier" ("Stocks and Procurement" - "Work with suppliers" - "Agreements with suppliers").

Admission of goods from the Committee

The receipt of goods of the Committee can be planned in advance by creating an order to the Supplier Supplier ("Stocks and Procurement" - "Working with suppliers" - orders to suppliers ").

When placing the order, the provider on the receipt of commission products is necessary in order the provider in the "Operation" field to select the "Receive Commission" value. In the event that the order to the supplier is issued at the previously decorated agreement with the Committee, the type of reception for commission will be filled automatically after the selection of the agreement. In contrast to the trade and sales scheme under the commission trade, the supplier's order is not determined by the payment payment schedule to the supplier. The order only fixes the planned volumes of goods supply, scheduled time. From the point of view of the work of the Logistics Service, these two types of orders are not distinguished by the provider. Prices and amounts in order supplier are needed for general understanding, how much the delivery of goods from the supplier is expected when ordering.

The receipt of commission goods to the company's warehouse is drawn up just as the purchase of ordinary products from suppliers - with the help of the document "Receipt of goods and services" ("stocks and purchases" - "Procurement and Return" - "Documents of receipt").

Sale of commissions

The sale of commissions is no different from the sale of own goods. It is issued by the same documents: "Realization of goods and services", "Report on retail sales".

Sale can be made according to the schemes wholesale or retail. When issuing documents, the user does not indicate what product is a commission or its own - for sale. This is determined by the system automatically according to the following principle. All accepted goods are taken into account by enterprise organizations. If there are own, and commission goods in the warehouses of the enterprise, then their own, and then commission goods will be written off. See the result (goods with what type of ownership are written off when selling) in the sale documents. When conducting a document, information about the written off products is available on the tab called by the "Open Types" button. The list will show which product and what kind of stocks is written off.

Drawing up a report committee

The program provides for the possibility of automatic registration of sales of commission goods and registration of the document "Report of Committee" ("Stocks and Procurement" - "Procurement and Return" - "Reports to Commitients"). When making a report, the committee can automatically calculate the commission remuneration.

Information in the list of "Reports Committed" is divided into 2 pages:

On the "Committees Reports" page displays information about all the reports of the Committed reports.
On the tab "For registration", information about those sales of commission goods, on which they have not yet been reported for sold commissions (not issued a document "Report Committee"). Information is grouped by committent and organizations. For each committee, information on the amount of revenue received when selling the goods, which he handed over to the Commission of a particular organization ("Amount of Revenue"), and about the sum of the goods of the Committee, which were returned by the Client ("Return Amount") were shown.

The printed form "Report Committee's report" is as follows: Report Committee Sale.xls

Calculations with Comitant

Calculations with the committee are underway the same as with other suppliers of goods. The amount of debt before the committee is determined by the data of the document "Comitant Report". Payment of funds to the committee can be carried out in cash or cashless payment. If the system includes the use of cash planning functional, then on the basis of the report, the Committee can be introduced a new application for cash spending.

If the remuneration to the committee is paid separately, that is, not taken into account in the amount of debt in drawing up the report of the Committee, then upon receipt of funds from the Committee in financial documents, it is necessary to choose the type of operation "Receipt of payment from the client", as it is essentially payment of the service of our company for sale commissions.

Return of goods Committee

For registration of the return of goods, the Committee uses a document "Return of goods to the Supplier" with the operation "Return Committee" ("Stocks and Procurement -" Procurement and Return "-" Returns of goods to suppliers "). The committee can be returned only to the goods that are arranged for the organization, that is, they were obtained earlier from this committee and were not sold to the final client. Such a return operation does not affect mutual settlements with a committee.

To reflect the return of commissions from the client, a document "Return of goods from the Client" is used. It is important to specify the implementation document for which the return is made. If the implementation document is not specified, the goods are always returned as its own. Information on which commission goods were sold by a document of implementation are contained in this document. It is possible to separate the sale of commissions from the sale of own goods according to the types of stocks in this document.

If it is drawn up from the client to the goods on which the report was already drawn up, then another report is drawn up by the Committee in which the returned goods are indicated with a minus sign.

The receipt of goods at the commission is accompanied by the following wiring:

Transfer of goods to the Commission

The configuration functionality allows you to reflect the system not only to obtain goods from suppliers to implement, but also the transfer of goods to the implementation of customers.

Automation of the sales process affects the following operations:

registration of an agreement with a client commissioner to transfer goods to the implementation;
planning shipment of commission goods on customer orders;
shipment of goods for sale;
accounting of goods sold and the formation of the Commissioner's report;
payment from the commissioner, obtaining a commission of remuneration;
return of goods from the commissioner.

Terms of transfer to the Commission

The rules for the transfer of goods for implementation are recorded in the document "Model Agreement with the Client" ("Marketing" - "Sales Rules" - "Model Customer Rules") or "Individual Agreement with the Client" ("Sales" - "Maintaining Customer Orders" - " Individual agreements with customers ").

A sign that the Agreement is connected with the commission trade, is the installation of the "Operation" details into the "Transmission of the Commission". In the documents that will be issued under this Agreement, the type of transmission to the Commission will be automatically established.

Transfer of goods to the commissioner

Transfer of goods The commissioner can be planned in advance by creating an order of the client-commissioner ("Sales" - "Maintaining customer orders" - "customer orders").

When placing a client's order for the transfer to the Commission of goods, it is necessary to select the "Transfer to the Commission" in the "Operation" field. In the event that the customer's order is issued at the previously issued agreement with the commissioner, the type of transmission to the Commission will be filled automatically after the selection of the agreement. Unlike the trade and sales trading scheme, the client's order is not defined by the payment schedule. The order only fixes the planned volumes of goods shipment, scheduled time.

The shipment of commissions from the warehouse of the enterprise is drawn up in the same way as the shipment of ordinary products to customers - with the help of the "Sales and Services" documents - "Sales and Returns" - "Sales Documents").

Commissioning goods can be shipped with both wholesale and retail warehouse. It is possible to transfer to the Commission of goods using warehouse orders.

Fixing the report of the Commissioner

The report "Report of the Commissioner" is intended to reflect the fact of writing off the goods transferred to the commissioner. The document may be issued only by the agreement in which the type of transmission to the Commission is specified.

The printed form "Report of the Commissioner on Sales" is as follows: Reporter CommissionER soldiers.xls

Calculations with a commissioner

Calculations with the commissioner are conducted in the same way as with other clients. The amount of debt of the commissioner is determined by the data of the documents "Commissioner's report". Payment of cash by a commissioner can be performed on cash or non-cash payment.

If the fee is paid to the commissioner separately, that is, not taken into account in the amount of debt in drawing up the report of the commissioner, then upon receipt of funds from the commissioner in financial documents, it is necessary to choose the type of operation "Receipt of payment from the client", as in essence it is paid for the service of our company for sale commissions.

Return of goods by the commissioner

To register the return of goods, the commissioner uses a document "Return of goods from the Client" with the operation "Return from the Commissioner" (" Wholesale"-" Registration of sale and return "-" Returns of goods from customers "). The commissioner can return only those goods that are listed for its organization, that is, they were obtained earlier from the committee and were not sold to the final client. Such a return operation does not affect mutual settlements with the commission agent.

Data analysis

The report "Calculations with Comituses" is intended to monitor settlements with committent.

The report "Calculation with commissioners" is intended for monitoring settlements with commissioners.

Back Up

Organized accounting of commission trade. In our example, three acting persons (organizations) are involved: Committee, Commissioner and Subcommissional. Now we are interested in sales.

In turn, the organization "Commissioner" for the sale of goods also uses the services of an intermediary - the organization "Subcommissioner". The subcommissioner also participates in the calculations and operates on its own behalf. His commission is 5% of the sale amount.

On January 18, 2016, the subcommissional shipped the goods to the buyer and set an invoice for implementation on his own name.
To make this operation in the program, a document is used to implement with the type of operation of the goods.
In the "Shapka" of the document indicates the buyer's counterparty and the contract with it. Treaty of contract - with the buyer.

In the tabular part on the tab, the product is selected by the corresponding nomenclature - the goods on the commissions, its number and price. Since the fee of the commissioner and the subcommissional in our example is calculated as the percentage of the amount of sale, then the goods shipped to the buyer at the price of the Committee. Account account 004.01 "Products adopted at the Commission. Goods in stock.

According to paragraph 7, the rules for conducting the accounting magazine obtained and the invoices applied in the calculation of value added tax, the commissioner who sells goods (work, services), property rights to the buyer, is obliged to put the invoice and register it In the journal accounting received and invoices. The invoice was sent to the buyer registered (created) in the "basement" of the document.

When conducting a document in accounting, I will write up the commission goods from the loan 004.01 to the buyer shipped by the buyer, it will form the wiring of DT 62.01 - CT 76.09 (the subcommissation must pay the buyer, and the subcommissioner must list these funds to the commissioner) and will be credited to the advances (DT 62.02 - CT 62.01), Since in our example, the buyer made an advance payment for future deliveries.

According to paragraph 20, the rules for conducting a sales book used in the calculation of value added tax, commissioners (agents) do not register in the book of sales of the invoice issued by them to the buyer in the sale of goods (works, services), property rights on their own behalf. Therefore, pay attention, the document did not record in the VAT saving register (sales book).

But the document made an entry into the auxiliary register implemented goods and services of the Committee (Principal). In this register, the program remembers everything that is sold on a specific committee and contract. The register is used to automatically fill the report to the Committee's report.

An example of filling out the document implementation and the result of it is shown in Fig. one.

Picture 1.

The subcommissioner is obliged to report to the commission agent. He writes the Commissioner's report. It reports about the goods implemented, reports the commission of buyers and information about the invoice issues. The subcommissioner claims a fee.

The program needs to create a document report committee overlooking the sales report.

On the tab, the main thing is indicated by the commissioner, the contract with it, the method of calculating the commission of the commission (in accordance with our example - 5% of the amount of the sale), indicates the range of remuneration, revenue account, and account account account (accounting accounts are established from the account information register accounting of nomenclature). If the commission is referred to the main type of activity (accounting account of the income 90.01), then the subconto - the nomenclature group is indicated (the nomenclature is filled from the directory).

Table parts on the bookmark Goods and services are filled automatically using the "Fill" button -\u003e Fill out implemented under the contract. According to this team, the program will look at the accumulation register implemented goods and services of committees (principals) and fill out a tabular part of the list of goods implemented by each buyer with an indication of the date of implementation, calculates the amount of commission's remuneration. In our example, the implementation was only one.

On the Bookmark, the Subcommittee reports that when shipped goods, the buyer has occurred an advances.

The calculation tab is used to specify calculation accounts (we use the default accounts that are installed in the account account information register with counterparties), and there is a check box that allows you to keep the amount of commission from the committee's revenue.

After filling out the document (bookmark Products and Services) on the Bookmark, the invoice is discharged using the corresponding button for the amount of remuneration.

Wirings have a very simple document. Commission remuneration for a subcommissional is a revenue. Therefore, when conducting, the document in accounting and tax accounting will accrue the revenue (Dt 62.01 - CT 90.01.1), the amount of revenue is accrued to VAT (Dt 90.03 - CT 68.02) and the summary of the commission of commission from the committee's revenue (DT 76.09 - CT 62.01) .

Also, the document will make an entry to the accumulation register of VAT sales (sales book) and write in the register implemented goods and services of committees (principals) records for implemented goods.
An example of filling out the document report to the committee and the result of it is shown in Fig. 2.

Figure 2.

According to paragraph 11, the rules for conducting the journal of accounting and invoices of invoices, the commissioner who sells goods from his own behalf must receive an invoice from the Committee to the buyer's name and register it in the invoice metering journal. Therefore, when the commissioner will set the appropriate invoices, the Subcomisera will need to return to the document report to the Committee, on its basis to create a document (Documents) invoice received and in the list that appears to select a view of the invoice - invoice for receipt (see Figure . 3).

Figure 3.

In the document form that opens, the invoice obtained is indicated by the number and date of the invoice received from the commission agent, as well as using the selection link, the invoice issued by the Subcommission to the buyer is selected. Code of the type of operation - 04 products, works, services of the committee. When conducting such a document is recorded only in the account accounting journal.
The document invoice obtained is presented in Fig. four.

Figure 4.

The organization "Commissioner", receiving a report from the subcommissional, in his program creates a document of the commissioner (agent) report on sales.

On the tab, the main thing is chosen by a counterparty subcommissioner, an agreement with it, indicates a method for calculating commission remuneration. As the Account Account Account Accounting In the default document, 44.01 "Cost of treatment in organizations engaged in organizations trade activities"With the analytics of the service of commissioners (the cost of expenses overlooking other expenses) that it fully suits us. Accounting account VAT - 19.04 "VAT for purchased services". It is necessary to set the check box. The commission reward is kept from revenue.

Bookmark The implementation of the button "Fill" → Fill out on implementation or add from the implementation is filled with all the goods transferred to the implementation, and then manually adjusted, based on the report received from the subcommissation. The tab contains two tabular parts.

In the upper tabular part, buyers are indicated. The lower tabular part is filled separately for each buyer. It specifies realized goods, their number, sale price and transfer price. The amount of commission is calculated automatically for each row. Accounting account 004.02 "Goods transferred to the Commission." The remaining accounts, in the case of transferring goods to the subcommission, do not have any meaning. In the upper tabular part for each buyer, the sum of all and the amount of VAT is calculated automatically based on the value of the goods sold. In accordance with PP. A, and, K, L Clause 1, the rules of completing the invoice, when drawing up a committee (principal) of the invoice issued by the commissioner (Agent), indicates the date of the invoice issuance by a commissioner (agent), the name and details of the buyer. Therefore, it is necessary to install the SF flag and specify the invoice date displayed by the subcommissional to the buyer. Documents The invoice issued to each buyer will be created automatically when conducting a document. Invoices are recorded only in the account accounting journal.

On the Cash tab: It is indicated by the type of payment report - the advance payment, buyer, the date of the advance payment, the amount with VAT, the VAT rate and the amount of VAT.

Then, on the tab, the main invoice was recorded by a subcommissioner for commission remuneration.
Document Report of the Commissioner (Agent) on sales is shown in Fig. five.

Figure 5.

When conducting a document, I will write off the credit of the account 004.02 implemented on the subcommission (wiring 1), accrues to the account debit 62.01 Debt for sold goods of the subcommittee and credit account 76.09 Debt to Committee (Wiring 3), accounting on account debit 44.01 Commissioning fees ( Wiring 4) will allocate the debt debit of 19.04 the amount of VAT filed by a subcommissional (wiring 5), and hold a commission of revenue (wiring 2).

The document will make records to the registers of VAT accumulation registers presented, VAT advances under the Commission agreements and the goods and services of the committees (principals).
The result of the document The report of the commissioner (agent) on sales is shown in Fig. 6.

Figure 6.

In turn, the commissioner must report to the committee. Therefore, having received a report from the subcommissional, he writes his report to the Committee and also reports about the goods implemented, buyers and exhibited, already directly to them, invoices.

He, as well as the subcommissioner, creates a document in the program a report to the Committee overlooking the sales report.

In the document on the tab, the main thing is indicated by the Committee, the contract with it, the method of calculating the commission of the commission (in accordance with our example - 10% of the amount of the sale), it is indicated by the range of remuneration, accounting accounts.

Bookmark Products and Services and Bookmark The money is filled in exactly the same way as at the subcommissional. After filling out the document, on the tab, the invoice for the amount of remuneration is discharged using the corresponding button.

When conducting a document in accounting and tax accounting, a commissioner will be charged a commissioner (DT 62.01 - CT 90.01.1), VAT (Dt 90.03 - CT 68.02) and the credentials of the commission of the Committee's revenue (DT 76.09 - CT 62.01) will record in the register VAT accumulation sales (sales book).

Document Report Committee and the result of it is shown in Fig. 7.

Figure 7.

The commission agent must receive an invoice from the Committee sent by the Committee to the buyer's name, and register it in the invoice metering journal. Such an invoice, as we know, is created on the basis of the document Report Committee (see Fig. 8).

Figure 8.

In the form of a document, the invoice obtained indicates the details of the invoice received from the Committee, and using the reference to the choice, the invoice is selected by the commissioner to the buyer.
The document invoice received from the Committee is presented in Fig. nine.

Figure 9.

And finally, we reached the organization "Committee". Comittor, receiving a report from the commissioner, in his program creates a document of the commissioner (agent) report on sales.

On the tab, the main commissioner is chosen by the Commissioner, the contract with it, indicates the method of calculating the commission's remuneration, accounting for commissioning expenses, the account of the VAT, the checkbox is established by the commission of the commission is kept from revenue.

The implementation of the implementation is filled as in the organization "Commissioner". In the bottom tabular part for each buyer, the implemented goods are indicated, their number, sale price and transfer price. The amount of commission is calculated automatically. Accounting account 45.01 "Purchased goods shipped", income account 90.01.1, account of VAT 90.03 and expense account 90.02.1 are established from the account of accounting account information. In the upper tabular part for each buyer, the SF flag is set and indicates the date of the invoice exposed by the commission agent. Documents The invoice issued to each buyer will be created automatically when conducting a document.

On the Cash tab: It is indicated by the type of payment report - the advance payment, buyer, the date of the advance payment, the amount with VAT, the VAT rate and the amount of VAT. The content of this bookmark for the committee is very important, since on the basis of the specified data the document restores VAT on the received advance.

Then, on the tab, the main invoice for commission fee received from the commissioner is recorded.
Document Report of the Commissioner (Agent) on sales is shown in Fig. 10.

Figure 10.

When conducting a document, I will write off the account with a credit 45.01 in the debit of account 90.02.1. Implemented goods (wiring 1), accruem on credit account 90.01.1 Revenue (wiring 3), accruem VAT (wiring 5), accounting on account debit 44.01 Communication charges (Wiring 4), will allocate the debt debit of 19.04, the amount of VAT filed by the commissioner (wiring 6) will hold a commission of revenue (wiring 2) and restore VAT from the advanced advance (wiring 7).

The document will make records in VAT accumulation registers.
First, VAT advances under the contracts and VAT purchases are restored by VAT for the received advance and recorded in the shopping book.
Secondly, VAT presented - the commissioner presented the amount of VAT in its remuneration.
Third, VAT sales - in accordance with paragraph 20 of the Rules for maintaining a book of sales Comitists (principles), implementing goods (work, services), property rights under the Commission agreement (agency agreement), providing for sale on behalf of the Commissioner (Agent) register In the book of sales issued to the commissioner (agent) of invoices, which reflects the indicators of the invoices issued by the commissioner (agent) to the buyer.
The result of the document The report of the commissioner (agent) on sales is shown in Fig. eleven.

Figure 11.

Let's see what is contained in the book of sales and the book of purchases from the Committee, in the accounting magazines for invoices at the commissioner and the subcommissional.
In the sales book at the Committee, two records. The invoice on the advance (code of the type of operation is 02) and the invoice for implementation (the code of the type of operation is 01) to the buyer's name (graph 7), information about intermediary (columns 9 and 10) are filled.
The book of sales of the Committee, in terms of our example, is shown in Fig. 12.

Figure 12.

In the book of shopping at the Committee three entries. The invoice from the goods supplier (the code of the type of operation is 01), the invoice from the commissioner for remuneration (the code of the type of operation is 01) and the VAT is restored according to the resulting advance (code of the type of operation - 22).
The book of buying a committee, in terms of our example, is shown in Fig. 13.

Figure 13.

We will see the journal of accounting for invoices at the commission. The commissioner exhibited an invoice for an advance (code of the type of operation - 05) and an invoice for implementation (the code of the type of operation - 04). In column 8, the buyer is specified, the seller is indicated in column 10 - the Committee, and in column 14 - the invoice commissioner will refer to the invoice in part 2 of the magazine obtained from the Committee. The column 10 parts of the magazine specified a subcommissioner (see Fig. 14).

Figure 14.

Let's see the account of invoice for invoice at the subcommissional. The subcommissional exhibited an invoice for an advance (the code of the type of operation - 05) and the invoice for implementation (the code of the type of operation - 04). In column 8, the buyer is specified, the seller is specified in column 10 - the commissance, and in column 14 - the invoice issued by the subcommissional invoice refer to the invoice in part 2 of the magazine obtained from the commissioner (see Fig. 15).

Figure 15.