Product Report (Form Torg-29)

In addition to accounting for traffic material values Organizations also keep records of documents that are accompanied by the arrival and disposal of TMC. These information is entered into a commodity report (the form of TORG-29).

General provisions

Unified Torg-29

It is especially necessary to issue this document in enterprises that apply the operational accounting (also referred to as the Saldo) method of accounting. At the same time, the method of accounting is carried out directly in the accounting cards of materials filled in warehouses. An accountant with established frequency checks the information specified in the cards and confirms them with their signature. At the end of the reporting period (month), this information is transferred to the warehouse in the statement of residues, which is transmitted to the accounting department.

Product Documents are entered into a commodity report. The reporting period is determined by the head of the organization at the appropriate disposal (order) or accounting policies. It may be a month, week, a few days.

The report is filled with a materially responsible person, for which the property of the organization is enshrined. This person may be a warehouse manager.

Procedure for filling in a commodity report

At the top of the document, the name of the organization and (subject to the presence) of the structural unit are indicated. In special fields are affixed:

date;
document Number;
reporting period.

Below is a string to specify data on a materially responsible person - its posts, full name.

The trade report itself is a table into which operations with goods are entered.

In the "Name" column in the first line indicates the balance of the reporting period - the cost of goods and containers. The "Document" column is affixed.

Next briefly presents operations on the arrival of goods, for example, delivery of goods by another organization or moving goods from another warehouse. The "Document" column indicates the details (date, number) of the document, according to which the goods entered the warehouse, for example, the commodity invoice of Torg-12. Count "Amount, rub. Cope Filled in the cost of goods and containers according to the invoice. After all the coming operations are listed, in the specified column reflects the final sums of joining the goods and the container for the reporting month. Similarly, the lines on the consumption of goods are filled. In the last string indicates the balance at the end of the reporting period. In the Account Checking Chart, the accountant records information relating to the accounting of the relevant operations.

The document is drawn up in two copies. The first instance is transmitted to the accountant for checking, and the second remains at the face that it filled it. Both copies must be signed by a materially responsible person and accountant. Along with the report, documents were transferred to the accounting, which were used in its preparation. The table indicates the number of applications.

If an error was made when filling out the report, the wrong entry is crossed and entered correctly. Next to the correction is affixed by the date of entrepreneurs, the inscription "Fixed" and signatures of a material responsible person and accountant.

In the enterprises involved in the trade sector, a trade report on the form of bargaining 29 is applied.

This form is ideal for those who use the Salda method of accounting for goods.

Who should make it? What rules should be taken into account when filling out this form? How often does he surrender to the accounting department? Here you will find answers and tips on all these questions.

The concept of a commodity report. Legislative base of this issue

Application typova intersectoral form N TORG-29 ("Commodity Report") recommended by the State Statistics Committee to enterprises whose activities are related to the services retail.

This body is 25.12.98. An indication of the filling of such forms with a detailed justification in the Resolution No. 132 "On approval of unified forms on trade operations" was announced.

The typical form is involved for the reporting of responsible persons in order to control the turnover documentation for certain periods of time. The form is designed in such a way that it needs to reflect the data of the profit-consumable invoices indicating the date of their preparation and the final sums. At the end of the report, the overall results of financial operations When moving goods, as well as their balance in cash equivalent at the end of the month.

Application and purpose

In any organization where the movement of goods is carried out, it is necessary to register their receipt and descending. For this, in accounting, the documentation of the arrival and holiday of goods is formed into special registers.

The reconciliation of the residues and the accuracy of the availability of shipping documentation is carried out on the basis of reported in the accounting department of commodity reports in the form of a bargain 29. In it, the reporting employee reduces all information on the papers on the coming and retirement of the commodity mass. Thus, the report is in its own way the register of profit-expendable overheads, reduced to individual lists according to the documents received. According to the reflected sums total figures are calculated Separately how the goods arrived at what amount, and their residue and the end of the reporting period arrived.

This form of the report easily allows you to control the turnover in a separate area for which the responsible person is responsible. The main thing in this matter does not allow mistakes and carefully fill in the form, then everything will be in the enterprise in order.

If you have not registered the organization, then the easiest way do it with online servicesthat will help free to form all the necessary documents: if you already have an organization, and you think about how to facilitate and automate accounting and reporting, the following online services come to the rescue, which will completely replace the accountant at your enterprise and save a lot money and time. All reporting is formed automatically, signed electronic signature And goes automatically online. It is ideal for IP or LLC on USN, ENVD, PSN, TC, is based on.
Everything happens in several clicks without queues and stress. Try and you will be surprisedhow it became easy!

Order order

This report for convenience is used in the sales companies in retail, and the accounting of activities during their arrival and descent is carried out using the sales price. It is convenient for those enterprises where the value of the cost of accounting for goods is involved, called Saldov.

Requirements To this document, such:

How many copies are made up? It is served in duplicateOne of which remains in accounting with the originals of the documents applied to it, and the second remains at the responsible person.
Which workers should report? Duty to compose it Refers to the reception and vacation of goods. This employee leases an accountant to the audit. If everything is in order, then one copy of two blanks is visiting the inspection face and returns to a responsible person.
How are the data contribute to the report? Filling parameters From the reporting period in the reporting period, the turnover documentation is made as in in electronic formatAnd manually handle with blue or black ink.
What should this document confirm? All information reflected in the Blanc Barbon 29 is confirmation of the movement of goods: As much as acclaimed, as well as what residue is available at the end of the reporting period.
The foundations and procedure for applying a form bargain 29. Form fills A financially responsible person based on the availability of documents for the reporting period, approved by the General Manager of the Organization. All documents are divided into 2 tables about the arrival and consumption of goods in accordance with the chronological order of their creation.
Storage Each instance of filled forms bargains 29. One of them is saved in the archive of the accounting department of the trade organization, and the other is in a materially responsible person.

Now let's move on to the fill in the report form.

Filling rules

Help in filling the report will help the following step-by-step instruction:

Forms of commodity reports are filled and rented to the manager specified by the manager, which can not be more than 10 days. A version of the report is possible twice into the reporting period approved by the leadership, for example, during inventory.
To draw up a document in 2 copies must be a materially responsible employee who is entrusted to the order and storage of the products being implemented.
It is necessary for all product reports to numbered through the right, starting from the beginning of the year. An exception is the case when a new material responsible person is appointed. Under such circumstances, the numbering begins to return from his date to his office.
The unified form of form for a commodity report under the № TORG-29, consisting of two pages separately for profitable and consumables. In chronological order every document on a separate line Data is recorded first from the arrival documents, and on the next page in the same order consumables.
Before starting data from the invoice and cash (s) orders, you need to fill out information in the form of the form. In this part, it is necessary to introduce the full name of the organization, for example, "Alexandria, limited liability company. Below you contribute about structural division, for example, warehouse.
After information about the organization and department or the site, information about the material and responsible person is entering: its individual data occupied by the position, a table number.
Start filling the table from the point of instructions to the remainder at the beginning of the check. The amount of the residue at the beginning of the period should be the same as the residue at the end of the form about the previous commodity report. Then bring data line in chronological order from the receipt documents and overheads: name, date, number, amount of goods, price packaging.
note that all parameters of each document fit separately.. Even if the overheads from one supplier and delivered goods on one day, they cannot be summed. After filling in all arrival documents at the end, the final sums of arrival during the reporting period are displayed.
Go to the next step drawing up: Fill the second page, which needs to reflect all the cost information. Tabar data in the supplétter blank is filled with analogous to the arrival register of documents on the first sheet. At the end, the total amounts of consumption are indicated.
Note! In the expenditure list, do not forget to make information about goods returned to suppliers.
Finishing the filling of the form that in the section "Appendix" reflect the number of shipping papers and in the specified location the materially responsible person puts its signature.
The filled form of bargain 29 is transmitted to the accounting department, where it is checked immediately on the day of delivery. If the report coincides with the data accounting, Calling them, the accountant must put his marks in graphs 6 and 7, as well as its signature.

Making corrections

When filling out the report in the electronic form, the error corrected easily. But if the form is filled in manually, then it is rare to avoid errors in its preparation. However, the report allows corrections.

If an error is detected, it can be fixed. For this, inaccurate information is burned with one feature, and the correct entry is made on top above it.

Near the correction enable such data:

who made adjustments;
calendar number of fixed fixes;
the painting of one who made the right data.

In the report, it is unacceptable to lure the wrong parameters to the correct corrector or shaded them with several lines.

If a lot of errors are allowed in the report, it must be completely rewritten to the new form.

Accounting and storage

This type of reporting is subject to the rules. documentary When making the adoption, preservation and vacation of commercial products, as well as postings of executed operations on turnover in accounting.

For the correct filling and application of the blanks you need to use Guidelines To account for operations with goods in the trading sector, approved by a letter No. 1-794 / 32-5 of Roskomtorga of 07/10/1996.

So, based on these regulatory acts, commodity reports, together with the documents attached to them, are collected in the frame sequentially on their sequence numbers. The period of their storage is 5 years. The main responsibility for ensuring the safety of such documentation is entrusted to the chief accountant.

Responsibility for the lack of reports

To respond to taxpayers for the lack of reporting documentation will be under Article 120 of the Tax Code of the Russian Federation. This fact is a case of gross violations of the items specified in the rules of accounting for income and expenses in taxation of organizations.

The law stipulates that the employee appointed responsible for issuing the facts of the economic life of a trading facility is obliged to provide issuance primary documentation For timely making data in accounting.

But Punishment can be punished Just for such violations:

errors made to the non-fulfillment of accounting rules;
late submission of reports in accounting;
failure to comply with the order or not holding the established period of storage of accounting documentation.

Only persons who occupy responsible posts in the organization are punished. This is described in Art. 15.11 Administrative Code.

Please note that the punishment for the lack of primary documentation in the Administrative Code of the Russian Federation is not provided.

The rules for registration of the commodity report in 1c are set out in the following video instructions:

Fill out the blank without errors for 1 minute!

Free program for automatically filling out all documents for trade and warehouse.

Business.ru - fast and convenient filling of all primary documents

Connect for free to business.ru

Applied in sales organizations for accounting commodity documents For the reporting period, which is approved by the head of this organization. As a rule, the report on the form of TORG-29 is based on the Saldov method of accounting of goods.

Unified form Approved by the Resolution of the State Statistics Committee of the Russian Federation of 25.12. 98 No. 132.

(Write down the documents without errors and 2 times faster due to the automatic filling of documents in the class365 program)

How to simplify work with documents and keep accounting easily and easily

See how business works.ru
Entrance to the demo version

How to fill out a commodity report

The report is drawn up in two copies of a materially responsible person indicating the number, dates of the receipt and expenditure documents. Both copies are subscribed by an accountant and a materially responsible person. One copy with the attached documents is sent to the accounting department, the second remains in a materially responsible person.

Note! If an error is made when entering data in the report, the fixes are made as follows: Incorrect recording is covered, then the corrected text or numbers write above it indicating the duty of the correction. The correction must be agreed by the inscription "Fixed" and confirmed by the signature of the responsible person and accountant.

How to automate work with documents and not fill out the blanks manually

Automatic filling of documents forms. Save your time. Get rid of errors.

Connect to Class365 and use the full range of features:

Automatically fill out current typical forms of documents
Print Documents with the image of signature and print
Create branded blanks with your logo and details
Make up the best commercial offers (including on their own templates)
Unscludes documents in Excel, PDF, CSV formats
Send documents by email directly from the system
Keep accounting goods and reporting

Class365 You can not only automatically prepare documents. The FREE Class 365 program allows you to manage a whole company in one system, from any device connected to the Internet. It is easy to organize efficient work with clients, partners and staff, to conduct trade, warehouse and financial accounting. Class365 automates all enterprise.

The trade report on the form of TORG-29 is drawn up for accounting received commodity documents and determining the commodity residue for a certain period of time. The dates of this period appoint the head of the enterprise.

Torg-29 form usually use those retail organizations that use the Saldic method of accounting for goods, i.e. when all the arrivals and expenses of goods and money are reflected in the commodity report, and the balance of goods is shown in the cash equivalent.

Commodity Report blank

Commodity Report

How a trademark is drawn up TORG-29

The commodity report is a financially responsible person (the seller, head of the store, etc.) in two copies. Both copies are checked and signed by an accountant and report compiler.

Try the program for shopping business.ru, which will allow you to fill the blanks in a couple of clicks. Automate accounting I. tax reporting, always be aware of all mutual settlements with employees, control cash flows In the company, and the personal calendar will recall important events on time.

Approves the document by the head of the enterprise (or authorized by the executive person). After that, one copy with all the arrival and expenditure documents is rented in the accounting department, the second remains from the reports of the report.

How to fill out the form form barg-29

The form consists of two parts - consumable and arrival.

In the "hat" is written the name of the organization and structural compartment, where the report is drawn up; The document number (numbering is conducted in order since the beginning of the year), its date, time frame of the reporting period, the name of the responsible person, who is a report, its table number.

In the prepaid part first in the form monetary sum The balance of the goods is recorded at the beginning of the report, then all the numbers and dates of documents entered the goods received during the reporting period (separate string for each document) in chronological order.

After calculated total amount Called values \u200b\u200band the final arrival amount along with the residue.

In the consuming part, all the separate line fit all expendable documents For the indicated reporting period:

the amount of revenue on CCM checks;
the return amount of the goods;
the amount of losses, for example, from acts of write-off TORG-15, TORG-16 (scrap, damage, product with expired suitability, etc.);
the cost of moving goods (for example, on the overhead M-11);
the amount of revaluation, if such were, etc.

In case of detection in the entered error data, the report compiler makes a fix in the form: incorrectly shifts incorrect data, and it writes the correct, with the correction date, the word "corrected" and the signatures of the compiler and accountant.

If a lot of fixes are drawn up a new document.

Organizations and enterprises whose activities are closely related to trade, carry out special accounting of the movement of goods and money . One of the forms of control is the preparation of a commodity report on torg-29 form.

Such a document has some features His filling I. regulationsCompliance with which should be monitored by responsible persons of a legal or individual.

Application of the Form Commodity Report TORG-29 is no obligatory. On the other hand, the State Statistics Committee Russian Federation recommended such a document to compile its trade organizations whose activities closely related to retail sales of goods.

The typical form of such a report is used to monitor the passing documentation of the entire turnover and is submitted as a detailed report for a specific period of time. A separately taken organization has the right to independently install temporary segments, into which such a report should be formed and is fixed accordingly and stored.

This form is most convenient From the point of view of the fact that it necessarily reflects all available data on the arrival and consumables, the dates of their compilation (issuing, receiving) are indicated, as well as the amounts that take place.

In addition, a similar report allows the formation of generalized outcome on all commodity and financial transactions, which are carried out when the goods movement during the reporting period. Similarly, a total balance of organization or its separed divisionwhich is expressed in monetary form at the time of the formation of the report.

For what purposes is used

The trade report in organizations is used to perform such functions:

Implementation of registration and taking into account the receipt of goods - registering them.
For checking costs for the reporting period related to payment for goods, services, issuing wages And others.
To account for the write-off of funds related to the return of the goods to suppliers (without the preparation of the reasons for which this happened). IN this case This may be a refund due to marriage, according to prior arrangement for the exchange of overdue goods on a more recent, with a breaking of business relations with a specific counterparty, etc.
For the possibility of creating the registry of all the arrival, consumables and other documentation that changes foreign balance Organizations.
To summarize common results for the reporting period - how much the goods and cash has dropped out what was put on how to account.
For the possibility of monitoring in separate positions, as well as on specifically limited areas of activity, the responsibility for which certain employees bear.

How is being conducted: filling requirements

First, it should be noted that the form of a commodity report is performed in two original copies, both are affixed printing and signatures of responsible persons.

After the document is issued, one copy of the existing rules is transmitted to the accounting department for reconciliation, identifying inaccuracies and determining the correctness of accounting.

The second copy remains with a responsible person who carried out its formation. This may be the head of the department, divisions, a branch accountant, etc. - The procedure is determined exclusively internal rules of firms.

Regarding the Commodity Report Rules exist such requirements:

The obligation to form and draw up a report lies on the face that directly carries out vacation and receiving goods. In the event that, due to large volumes of deliveries and implementation, one employee is not able to independently produce such operations, it is still a responsible person and must monitor.
Such a document is necessarily checked by an accounting officer and when identifying errors is transferred to the introduction of corrections.
Filling form can be carried out manually and in special Program With the subsequent conclusion for printing.
For the formation of a commodity report, accounting programs are most often used, allowing it to be practically without third-party intervention - the process is carried out automatically, only when the discrepancies are identified, erroneous data is already being selected, incorrectly conducted invoices, etc.
The content of the commodity report (all documents reflected in it) actually confirm the movement of goods and money.
The entire document consists of two parts, one of which fixes the arrival of the goods, the second is its consumption.

Correction, Accounting and Storage

Making correction, if necessary, has such procedure:

Accounting and storage of commodity reports are made in accordance with legislative Baseregulating an accounting documentation, as well as internal rules and orders of the organization in which they were compiled and stored.

All product reports in their procedure of compilation (from each individual unit of organization) collected in one binder and in such a form are stored. In this case, the period of their mandatory location among the documentation of the organization is 5 years. Responsibility for their integrity and conservation usually lies on the main accountant of the company.

Unified form of report on the motion of material values \u200b\u200band sample

The form of a commodity report includes such data:

The name of the organization in which the report is drawn up. If it is formed on a separate division, its name is also indicated.
Data on the face, which is financially responsible for this unit (network store, head of warehouse, etc.).
Data on the residue of the unit at the beginning of the reporting period (it must necessarily coincide with the finite balance of the previous report).
The data of the parish invoices and other documents confirming the balance on the balance is the date, number, the amount that has passed on them, the total amount of the container, if it was. All information is entered exclusively in chronology.
The final amount on all arrival documents for the report period.
Data on consumables, and there will also be refundable overheads, according to which the goods were removed from the balance.
A total of consumption for the period.
The residue for this number.
The number of documents on the basis of which the report was drawn up.
Signatures mol.

Types of responsibility

Managers of retailers and financially responsible persons need to know that the preparation and storage of commodity reports is strictly mandatory procedure - This order is regulated Tax Code Russian Federation.

In the event of identifying such facts, a responsible person may be attracted to administrative responsibility:

In case of errors that arose due to incorrect accounting.
When the established procedure for circulation and storage of documents is not fulfilled.
When disposing of reporting documentation until the end of the period of compulsory storage.

Separately, it is worth noting that the lack of primary documentation by the Code administrative offenses Not considered.