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Letter of the Ministry of Internal Affairs of the RSFSR from 21-02-91 1-133733-8 on methodological and regulatory documents on the use of taxation in trade ... relevant in 2018
III. Accounting for inventories in retail enterprises
In retail trade enterprises, goods are conducted in summary terms at the pricing of sales.
On the date of receipt of goods by free prices The revaluation of similar goods available in the trading enterprise is made.
The revaluation of goods residues is made without closing the store by the Commission appointed by the head of the enterprise. The difference from the revaluation of goods in the amount of 50% is sent to replenish its own current means And 50% is taken into account in the account 42 "Shopping discounts, capes". With the revaluation of the goods, the Commission produces a stirring. The results of the revaluation are drawn up with an act of revaluation according to a typical form.
The movement of goods at the retail enterprise is accompanied by the following records:
1. Appendices of goods received from suppliers at free vacation prices
Dt 41 kt 60 at free vacation prices or selling prices + wholesale dumping up to 3% to free selling price
Dt 41 CT 42 Retail Spending Retail for Free Vacations (up to 17%)
2. For the amount of revenue when selling goods at free retail prices
Dt 50 kt 46 in the amount monetary revenue at free retail prices
3. Write-off of goods sold
Dt 46 kt 41 at free retail prices
4. Reflection of a realized retail surcharge in accordance with the calculation (red strain)
Dt 46 kt 42 on the amount of realized retail allowance
5. Write off gross income on economic activities
When reassessing the balance of goods on which free retail prices are installed
Dt 41 kt 14 on the difference between free retail prices and previously active retail prices
Reflection of the difference from revaluation
Dt 14 ct 85 by 50% of the difference between free retail prices and previously active (accountable) prices directed to the replenishment of own working capital
Dt 14 kt 42 by 50% of the difference between free retail prices and previously active (accountable) prices left as the gross income of the enterprise after the sale of goods
In accordance with paragraph 26 of the Regulations on the mechanism of formation in 1990-1991, contractual (free) prices for consumer goods -
revaluation in connection with the increase in free retail prices
Dt 41 CT 14 on the difference between newly established free retail prices and previously active free retail prices
using Daplement at the expense of the regulatory fund (commercial risk)
Revaluation of goods on the difference between free retail prices established by local councils of people's deputies and free retail prices established by trading enterprises
Dt 14 CT 68 on the amount of revaluation of goods sent to local and republican budgets
Regulation of inventory differences for shortage of goods
Dt 84 CT 41-3 on the cost of shortage of goods at the free retail prices of this enterprise
The main indicators characterizing the work of retail enterprises are retaulic turnover and profits. Retail turnover is the sale of goods to the population through the trading network. The primary documents for the gaining goods are TTN, TN, to which packaging labels are attached, quality certificates. In cases of discrepancies of discrepancies, a commission is created, which takes values \u200b\u200bwith the preparation of the admission act. Introduced to retail goods are reflected in the active account 41/2 "Products in retail»For free retail or fixed retail prices with VAT, and some goods are with a sale tax.
Since free retail prices are different from purchased prices, there is a need to take into account the difference between the sales and purchase prices, which includes VAT in the retail price of goods, trade allowances and sale tax. This difference is reflected respectively on three subaccounts: 42/1 "Trading markup", 42/3 "Value-added tax in the price of goods", 42/4 "Sales Tax".
The entrance VAT is taken into account on subaccount 18/4. Calculations with suppliers - on account 60, costs - on subaccount 44/2 "Cost costs". Upon receipt of goods, the following accounts are made:
- Debit 41/2 Credit 60 - on vacation prices of the supplier without VAT;
- Debit 18/4 Credit 60 -unds on the purchase value of goods;
- Debit 41/3 Credit 60 - Tara without VAT;
- Debit 44/2 Credit 60 - fare delivery;
- Debit 41/2 Credit 42/1 - trade allowance;
- Debit 41/2 Credit 42/3 - VAT in the retail price of goods;
- Debit 41/2 Credit 42/4 - sales tax in the retail price of goods;
- Debit 60 Credit 51 - payment by the supplier for the received goods;
- Debit 68/2 Credit 18/4 - paid supplier VAT.
The moment of sales in retail is the moment of receipt of money in the cashier. For synthetic accounting of the sale of goods, 90 is used. It is designed to control the volume of retail turnover, detecting gross revenues from implementation, i.e. the amounts of sales allowed, VAT and other taxes paid through gross revenues from sales. During the month on this account, the debit and loan reflects the implementation of goods at prior prices. The loan is a trade revenue at prior prices on the basis of cash reports, the debit of goods sold at prior prices (based on commodity reports). At the end of the month, there is a calculation of sales alloweds, VAT and sales tax, also produce the cost of treatment costs to implemented goods. After that, the amount of profit and score 90 is determined by an account 99.
The amount of sales tax on the implemented goods is determined by multiplying the amount of goods sold to the average percentage of tax and division by 100. The amount of subaccount 42/4 loan and the debit of subaccount 90/2, with a total of 90/5, is activated by the amount of the $ 90/5 debt and a loan of subaccount 68/2. To determine the amount of VAT, it is necessary to multiply the amount of realized goods to the average percentage of tax and divided by 100. This amount is recorded by the "Red Storn" method Dt 90/2 Kt 42/3. At the same time, VAT is charged from the revenue to the same amount of the record: Dt 90/3 K-T 68/2.
To determine the commercial vendor, it is necessary to multiply the amount of goods implemented to the average percentage of trade allowance. The resulting amount is reflected by the method of "red string" Dt 90/2 Kt 42/1.
Revenue receipt at the cash desk is reflected by the wiring of Dt 50/1 Kt 90/1. Write off the value of the products implemented - Dt 90/2 K-T 41/2. Delivery of the bank collector - Dt 57 Kt 50. Enrollment of revenue to the current account Dt 51 K-T 57.
Accrual of deductions to target budget funds from revenue at a set unified bid-t 90/5 K-T 68/2. Write-off of the costs of circulation permedized goods - Dt 90/2 Kt 44/2. Reflection of the financial result - Dt (K, T) 90/9 Kt (Dt) 99.
(O methodical and regulatory documents on the use of taxation in trade in the transition to market economy. Letter of Minorga RSFSR from 21.02.1991 No. 1-1337 / 33-8)
Vacation of goods B. retail enterprises is drawn up by the commercial overhead in which it is indicated selling pricedetermined by the contract with the buyer.
In the wholesale turnover, the implementation of goods for freely formed prices is included in vacation prices with wholesale allowance.
Part of the summary difference between the holiday and accounting price In the amount of 35%, the remaining amount is written off on the gross revenues is sent to the replenishment of its own working capital. wholesale enterprise.
Monthly accounting of the wholesale enterprise produces data reconciliation accounting For each materially responsible person.
Inventory of commodity values \u200b\u200bin warehouses is made in the prescribed manner.
The revealed shortages and loss of goods in cases of lack of perpetrators are debited by the profit, remaining at the disposal of the enterprise at discount prices.
With the guilty persons, shortage of goods are held on vacation prices. At the same time, the summable difference between selling and accounting prices refers to an increase in gross revenues.
The movement of commodity values \u200b\u200bin warehouses is issued by the following accounting records:
1. The arrival of goods received from suppliers, on free selling prices in accordance with the act of coordination
Dt 41 kt 60 for the cost of goods on free vacation
Prices
Dt 44 kt 60 in the sum of the costs of transportation of transport
Expenditures
2. Shipment of goods from a wholesale enterprise to customers
Dt 45 kt 41 at free vacation prices (accounting price)
Dt 45 kt 41-6 on the cost of Tara
Dt 45 kt 44 per sum of transportation costs
3. For the amount of goods paid by buyers
Dt 91 kt 46 at free vacation prices + wholesale
Bought up to 3% to free selling prices
Dt 91 kt 45 for the cost of containers and transportation costs
4. Write off the goods implemented
Dt 46 kt 45 for the value of goods on free vacation
Prices
5. Write off at the end of the month implemented wholesale allowance
Dt 46 kt 80
Revaluation of the remnant of goods on the wholesale enterprise at free prices
Dt 41 CT 14 on the difference between free vacation prices and
current accounting price (wholesale price
Industry)
Dt 14 kt 85 per 35% difference between free vacation
prices and accounting prices directed to
Replenishment of own working capital
Dt 14 kt 42 by 65% \u200b\u200bdifference between free vacation
prices and accounting prices sent to
further on the increase in gross income after
Sales of goods
Regulation of inventory differences for shortage of goods
Dt 84 kt 41 for the cost of goods on free vacation
Prices
Changing the shortage of goods due to the perpetrators
Dt 72 CT 84 on the cost of shortage of goods in free
selling price
Dt 72 kt 83-3 on the amount of wholesale dumping up to 20% to free
selling price
Write off the shortage of goods when the perpetrators of the damage are not established
Dt 80 kt 84 on the amount of free retail prices
Balance profit of the wholesale enterprise from sales is taken into account on account 80 "profits, losses", at the same time produced accounting records:
Dt 42 kt 80 difference in prices
Dt 80 kt 44 handling costs
III. Accounting for commodity values \u200b\u200bin enterprises
retail
In retail trade enterprises, goods are conducted in summary terms at the pricing of sales.
At the date of receipt of goods at fair prices, similar goods available in a trading enterprise are reassessing.
The revaluation of goods residues is made without closing the store by the Commission appointed by the head of the enterprise. The difference from the revaluation of goods in the amount of 50% is sent to the replenishment of its own working capital and 50% is taken into account in the account 42 "Shopping discounts, capes". With the revaluation of the goods, the Commission produces a stirring. The results of the revaluation are drawn up with an act of revaluation according to a typical form.
The movement of goods at the retail enterprise is accompanied by the following records:
1. Appendices of goods received from suppliers at free vacation prices
Dt 41 kt 60 at free vacation prices or vacation
Prices + Wholesale Giving up to 3% to free
Web price
Dt 41 CT 42 Retail Commercial Support for Free
Vacations (up to 17%)
2. For the amount of revenue when selling goods at free retail prices
Dt 50 kt 46 in the amount of cash revenue for free
Retail prices
3. Write-off of goods sold
Dt 46 kt 41 at free retail prices
4. Reflection of a realized retail surcharge in accordance with the calculation (red strain)
Dt 46 kt 42 on the amount of realized retail allowance
5. Write off gross income on economic activities
Dt 46 kt 80
When reassessing the balance of goods on which free retail prices are installed
DT 41 CT 14 on the difference between free retail prices and
Commodity and material values \u200b\u200bacquired for implementation are coming from production enterprises different shapes property, wholesale organizations (Bases, departments of departmental supply), foreign trade organizations, from recycling. In the case of delivery of goods, the quality of which does not meet the requirements, stipulated by the contract, the buyer has the right to choose from his choice:
demand from the supplier to eliminate the shortcomings of goods, appointing a proportionate term for this;
to refuse to pay for goods in the proportion, in what value that the actually delivered goods had at the time of delivery, correlates with the cost that the goods had a good quality at the same time;
eliminate the flaws of goods at the expense of the supplier, having previously notified it about it.
The supplier notified by the buyer's implementation of any of
these rights may replace the goods delivered without delay. If the satisfaction of the buyer's claims or the rights of the rights mentioned above does not cover damages caused to him, it is also entitled to also require compensation for these losses. Accounting for the movement of goods is carried out on the basis primary documents: invoices, transport invoices, trade and procurement acts, invalid, textures, quality certificates, etc. Acceptance of goods is issued by compliance with the accompanying documents, signature of material-responsible persons on these documents (passing and accepting). If there is one signature, the document is invalid. When establishing discrepancies in the quantity and quality between the values \u200b\u200bthat actually received and the data specified in the accompanying documents, as well as when receiving goods received without accompanying documents, are the corresponding act. He is signed by the representative of the host trade organization And the representative of the supplier (sender, carrier). This act is the main document upon presentation of claims to the Supplier.
Trade operations are a totality of actions related to the acquisition of goods and their further sale at a higher price. The main difference trade operations from the production process, is the absence of the production process itself. Accounting commodity Operations regulated as general regulatory and legislative acts Russian Federation and special, reflecting features trade activities. Accounting for the movement of goods is carried out on the basis of primary documents: commodity and transport invoices, invoices of invoice for the internal movement of goods, cash checks, acts of purchase, etc.
Products purchased for implementation are recorded for account. 41 in cards warehouse accounting or turnover Vedomosti On the foundations of the receipt invoice for purchasing prices in a natural and sum expression. Depending on the specifics of the enterprise, one of three options Analytical accounting:
- -Well - is to take into account the movement of each unit of goods. It is usually used in commission tradebecause Calculations with the committee are conducted for each thing separately;
- - Natural cost. With this version of the accounting of the movement of goods is fixed for each name in physical and value
expression. It is used in wholesale trade, for accounting of goods in warehouses, wholesale and retail bases and similar structures with limited nomenclature, but large volumes;
Cost - consists in taking into account the total volume of commodity mass in monetary terms with the mandatory availability of material and responsible persons leading commodity reports. Used in retail trade, since when implementing cash in cash check It is reflected only the cost of goods sold.
The cost of goods is entered in Dt register sch.41 with k-ta. 60, 71.76 by rule double recording. Depending on the definition option (recorded in accounting policies Enterprises) The entrance price of the goods, when entering the next party, determine the price of acquiring each name of the goods. According to the first option, the acquisition price is considered the selling price of the supplier, and all overhead are collected according to D-TUC. 44 "selling costs." According to the second option, a special calculation of the purchase price is performed. Calculation of the purchase price of goods under the contract N__, the party was obtained in the account - invoice number _______
Simultaneously with goods on the sch.41 take into account the purchase of packaging and container own productionto be vacated (selling) along with the goods other than the inventory serving for economic needs and taken into account on accounts 01 and 12. Products adopted for responsible storage are taken into account on the off-balance account 002 TMTs adopted for the response "and 004" TMC adopted for the Commission ". To sch.41 Open subaccount:
- - 41-1 "Goods in warehouses." Consider the availability and movement of inventories located on wholesale bases, warehouses, in storeroom enterprises catering, vegetable stores, refrigerators, etc.
- - 41-2 "Products in retail." Consider the availability and movement of goods located at retail enterprises (in stores, tents, stalls, kiosks, etc.) and in buffets of catering. On the same subaccount, the presence and movement of glass dishes (bottles, cans, etc.) take into account.
- - 41-3 "Tara under the commodity and empty." Consider the presence and movement of containers under the goods and the containers of the email (except glass
dishes at retailers and in buffets of public catering). Tara can be taken into account at the average accounting prices, which are installed at the enterprise in groups (species) of the container in relation to the composition and prices for it.
41-4 "Purchased products". Goods purchased for immediate sale.
Analytical accounting of goods is carried out on each trading unit (shop), and inside - on financially responsible persons. Accounting for goods for each materially responsible person is conducted on the names of the goods, and in commission trade - for each unit of goods, since settlements with surveys (commitments) are carried out for each thing separately. It is possible to organize analytical accounting of goods according to the names only when their receipt and disposal is issued by the documents in which the name, price and the amount of goods are indicated. Such an opportunity exists always at wholesale businesses and not always in retail. Since the sale of goods to the population is carried out in cash with the issuance of cash checks, which contain only the cost of goods sold and there is no information about specific goods sold, analytical accounting is conducted on a trading unit and financially responsible persons. When conducting accounting in retail outlets at sales prices, an account 42 is applied, which reflects the purchase price of the purchase price to the retail price (gross income). When selling goods in such a scheme, the debtion in profit should be made by calculation by the formula: (Bh .. Saldo to 42 + Credit turn 42) :( BX. Sild d 41 + Debit turnover 41) x Credit turnover 41 \u003d Debit turnover 42. But this formula is applicable only for subaccount 41-2 by goods with a close percentage of markings.
Materially responsible persons under these conditions can keep records of the movement of goods in natural and cost (quantitative sum) or value terms. Accounting can be conducted in the revolving statements (books) or warehouse cards on the basis of profitable and expendable documentsentering when performing operations on the movement of goods. With a small number of goods, the materially responsible person may be limited to commodity Report. In many cases, the goods come in Tara. Calling containers is made on the basis of accompanying documents in which the cost of container is allocated separately. Not specified separately in the documents and not payable, the packaging occurs at the price of possible implementation on the basis of the act: d 41-3 \u003d K 81. In retail, glassware is accounted for together with the goods on account 41-2. In the event that simultaneously with the goods, the company receives a container and returns it to the supplier, then the "return of the container" is indicated on the commodity and transport invoice. The specified amount is credited with the calculation with the provider by the package: D 60 \u003d K 41-2. All transportation costs that produce an enterprise in the process of acquiring goods belong to the costs of circulation, as they are covered by trade allowed to be implemented. At the same time, the VAT included in the accounts for the transport services rendered is reflected in account. 19-4.
Goods for accounting purposes should be assessed at purchasing prices. If the sale of goods is carried out in retail, that is, the final consumer, and it is not possible to take into account how many and what goods are sold to the names, there is a need to take into account goods at prior prices. In this, the case when transferring goods from a warehouse to retail (the seller to a separate subaccount) is accounting 42 "DOOP", which takes into account the retail prices over the acquisition prices (trade markup).
