Accounting for income from the sale of goods in wholesale trade. Revenue from product sales Income account for a one-time service wholesale trade

AT modern conditions socio-economic development of Russia, an important factor in the further development of any organization (enterprise) is the flow of incoming Money exceeding payments. The possibility of functioning of the enterprise, its competitiveness and financial condition ultimately depend on the presence or absence of income.

The most important factors of income growth are the increase in the volume of production and sales, the introduction of scientific and technical developments, and, consequently, the increase in labor productivity, cost reduction, and improvement in product quality. In the context of development entrepreneurial activity objective prerequisites for the real implementation of these factors are being created.

The main source of income for enterprises is the proceeds from the sale of products, namely, that part of it that remains minus material, labor and monetary costs for the production and sale of products. Therefore, an important task of each business entity is to get more profit at the lowest cost by observing a strict regime of savings in spending funds and using them most efficiently.

Revenue from the sale of products is calculated at current prices. Under the conditions of a radical change in the management of the economy, the volume of proceeds from the sale of products becomes one of the most important indicators of economic entities.

This indicator creates interest labor collectives not so much in the growth of the quantitative volume of output, but in the increase in the volume of sold products (taking into account the decrease in the balance of unsold products). Therefore, products and goods must be produced that meet the requirements of consumers and are in great demand. For this, it is necessary to study market conditions management and the possibility of introducing manufactured products to the market by expanding sales volumes and improving quality. With the development of entrepreneurship and competition, the responsibility of enterprises for the fulfillment of their obligations increases. Thus, the indicator of proceeds from the sale of products meets the requirements of commercial calculation and, in turn, contributes to the development of entrepreneurial activity.

The interest of enterprises in the production and sale of high-quality products that are in demand on the market is reflected in the amount of profit, which, other things being equal, is directly dependent on the volume of sales of these products.

Based on the Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), on the procedure for the formation of financial results taken into account when taxing profits, approved by resolution Government of the Russian Federation of August 5, 1992 No. 552 with subsequent amendments and additions, the proceeds from the sale of products at the relevant prices may be determined various methods depending on the market conditions of management, the presence or absence of contracts, ways of introducing goods to the market, etc.

The traditional method of determining the proceeds from the sale of products is that the sale is considered completed as the payment for the products and the receipt of money either to the organization's bank account or in cash to the cashier. Along with this, the proceeds from the sale can also be calculated as the products are shipped to the buyer and presentation of settlement documents to him. This or that method of determining the proceeds from the sale of products, depending on the contractual terms, forms of marketing of products and other economic problems, is established by the enterprise itself for a long period. Only in relationship with tax authority the enterprise is obliged to calculate the proceeds from the sale of the second method, i.e., on the shipment of products.

Proceeds from the sale of products is the main type of income from the main (production) activities. In addition to proceeds from the sale of products, as a result of activities, interest on issued commercial loans, advances from buyers, repayment amounts accounts receivable and other income. Along with the main activity, which is a source of income, the company is engaged in investment and financial activities, as a result of which the corresponding types of income are also formed. So, from investment activity incomes can come from the sale of fixed assets, intangible assets; dividends, interest on long-term financial investments, from the repayment of previously issued loans and other types of investment income. As a result financial activities proceeds from the issuance and sale of shares, bonds and other securities.

All cash flows in the three areas of the company's activities are interconnected and, as necessary, can flow from one area to B Russian economy Currently, there is a movement of funds from all types of activities mainly to the main activity. This is due to unstable financial position enterprises on this stage development of market relations, and therefore all types of income are concentrated mainly in the main de-From here, the lack of funds indicates the shortcomings of the investment sphere of enterprises.

So, the proceeds from the sale of products is the main type of income of an economic entity. The volume of proceeds from the sale of products and, accordingly, profits depends not only on the quantity and quality of manufactured and sold products, but also on the level of prices applied.

The problem of pricing occupies a key place in the system of market relations. The liberalization of prices carried out in Russia has led to a sharp reduction in the influence of the state on the process of price regulation. Since 1992, the pricing system has been reduced, in essence, to the use of free, i.e., market prices, the value of which is determined by supply and demand. State regulation prices are applied to a narrow range of goods produced by monopoly enterprises.

Both free and regulated prices can be wholesale (release) and retail. Consider their composition and structure.

Enterprise wholesale price includes full cost products and company profits. At wholesale prices of enterprises, products are sold to other enterprises or trade and marketing organizations.

The wholesale price of the industry includes the wholesale price of the enterprise, value added tax (VAT) and excises. At the wholesale price of the industry, products are sold outside the industry. If products are sold through sales organizations and wholesale trade depots, then a mark-up is included in the wholesale price of the industry to cover the costs and generate profits for these organizations. It is advisable to set wholesale prices using free prices. The concept means to which point of product promotion the buyer is free from shipping costs.

So, at wholesale prices Free-to-station of departure, all shipping costs to the station of departure are included in the wholesale price, and all subsequent transport costs are borne by the buyer. Prices ex-station departure previously had the greatest distribution in material-intensive industries, and prices! Franco-station destination - in industries served centralized system marketing of mass products, the transportation costs of which amounted to a significant specific gravity in cost. However economic expediency franking of wholesale prices in the conditions of entrepreneurship development should be determined not by the forms of supply and marketing, but by the influence on commercial activity enterprises of mutually beneficial relations between the producer and the consumer of products.

The retail price includes the wholesale price of the industry and the trade cape (discount). If wholesale prices are used mainly in on-farm turnover, then at retail prices, goods are sold to the final consumer - the population. The retail price structure is shown in fig. 6.1.

Thus, the level of free and regulated prices is the most important factor influencing the proceeds from the sale of products, and, consequently, the amount of profit.

Price is the most important factor that determines the volume of proceeds from the sale of products, and hence profits. Establishment optimal level prices, ensuring the profitability of all activities, is of key importance in the work of the enterprise. When setting a price, two possible methods of its formation should be considered. This is the traditional so-called cost method and the market one.

The cost method of setting the price means that its level must cover all the costs of production and sale of products and ensure profit. This pricing method is Russian enterprises especially in the pre-reform period. The amount of costs for the planned output was taken into account, and a certain percentage of the allowance was added to ensure the profitable, cost-effective operation of the enterprise. This did not take into account: competitive demand for these products; the possibility of its implementation; the relationship between a given price and sales volume, between supply and demand.

The transition to market economic conditions predetermined a different approach to pricing. The price level began to depend

so much from the costs of the enterprise itself, how much from the market principles of implementation, from the requirements of buyers. They began to take into account competition, sales volumes, the elasticity of demand for a given product, and the break-even level.

The influence of these market factors on the optimal price is determined using the technique of marginal analysis.

So, the amount of income of the company depends both on the amount of revenue from the sale of products by fixed prices, and from the costs of production and sale of these products considered below.

39. ACCOUNTING FOR INCOME FROM THE SALES OF GOODS IN WHOLESALE TRADE

The essence and composition of income from the sale of goods in wholesale trade. The income of the organization, aimed at covering expenses, is the basis for increasing profits and, accordingly, the property of the owner. In accounting, income is recognized as an increase in economic benefits as a result of the receipt of cash and other assets and (or) the repayment of liabilities, leading to an increase in the organization's funds. Income from the types of activities specified in the charter or declared by the organization in the inspectorate of the Ministry of Taxes and Duties represents net proceeds from the sale of goods, works and services. Incomes and expenses by types of activities in accounting are reflected simultaneously.

The costs of wholesale trade, as a type of activity, include the cost of sales (the purchase price of goods sold) and the costs of selling goods, including the costs of managing the organization.

An integral element of income from activities that provides economic benefits to the organization and in the sphere of circulation is gross profit. The order of pricing for goods reveals the economic essence gross income in trade, which is an integral element of the retail (selling) price. The gross profit of trading organizations is the difference between income and expenses for trading activities - between the sale and purchase value of goods (without value added tax).

Depending on the type of prices and the procedure for their formation, the gross profit of wholesale trade includes:

By composition: wholesale allowances, wholesale and trade discounts, differences between the formed selling and purchase prices, contract and purchase prices;

By the time of formation: income accrued upon receipt of goods - wholesale and trade discounts; income accrued from the sale of goods - wholesale allowances; the difference between the formed selling and purchase price, contract and purchase price;

According to the completeness of ownership of the wholesale trade organization - distributed income: wholesale markup and wholesale discount distributed among all wholesale intermediaries; trade discount distributed between the wholesale and retail link; indivisible income - the difference between the formed selling and purchase price, contract and purchase price of goods.

Target accounting income from the sale of goods in wholesale trade - to ensure the completeness of their receipt, the correct reflection on the accounts of accounting, separate accounting of revenue at the established rates of value added tax, separate accounting and accuracy of determining the gross profit on goods sold by its types, the correctness and accuracy of identifying financial result from the sale of goods.

Accounting for trade allowances and discounts in wholesale trade. The procedure for the formation of selling prices for wholesale trade and the method of recognition of revenue from the sale of goods chosen in the accounting policy of the organization determine the accounting methodology and the procedure for applying the direct account method for calculating gross profit from the sale of goods.

Regardless of the moment of recognition of revenue in accounting on account 42 " Trade margin”, Subaccount 1 “Trade markup (discount) for goods in wholesale warehouses” takes into account wholesale and trade discounts for goods for which uniform selling and fixed retail prices are applied. According to the standard chart of accounts of accounting, all entries in this account are reflected only for the loan.

In wholesale trade, analytical accounting of wholesale and trade markups is carried out separately for warehouses (centers liability) and types of income. In the book-journal form of accounting in book No. K-39, entries are made on the basis of the summary data of memorial warrants.

At the end of the month, the accountant makes a calculation of wholesale and trade discounts on the balance of goods at the end of the month and on goods sold for the month. In the calculation, first, discounts are determined for the range of balances of goods in the warehouse at the end of the month, refined on the basis of inventory lists or natural value accounting and the percentage of trade (wholesale) discounts set by suppliers, and summarize them. Then, using the balance method, according to account 42 “Trade margin”, realized trade (wholesale) discounts for the month are determined: the preliminary credit turnover for the month is added to the credit balance of trade (wholesale) discounts at the beginning of the month and the credit balance of trade (wholesale) discounts at the end of the month is subtracted .

The amount of realized trade (wholesale) discounts, wholesale allowances (differences) obtained by calculation is written off to account 90 "Implementation" by a reversal entry.

When accounting for revenue as goods are shipped, income trade organization are reflected in the credit of account 90 "Sale", sub-account 1 "Sale of goods in wholesale trade". In the debit of this account, sold goods are written off at accounting (purchase) prices and reflect the value added tax accrued from the proceeds from the sale of goods. The proceeds from the sale of goods can be reflected in partial amounts for the elements of selling prices of wholesale trade: the cost of goods at discount (purchase) prices, the wholesale markup (the difference between the selling and contract prices of goods, the difference between the contract and purchase prices of goods) and value added tax in the price goods. This will allow you to get analytical data by type of income.

Correspondence of accounts for accounting for wholesale markups (differences), trade (wholesale) discounts in wholesale trade

Reflected wholesale and trade discounts for goods received, accounted for at a single selling (FR) prices, as well as their revaluation and posting of surpluses: 41-1 / 42-1

The wholesale markup and the difference between the formed selling and contract, contract and purchase cost of goods charged from buyers are reflected when accounting for revenue from payment of settlement documents: 45 / 42-1

At the end of the month, according to the calculation, written off:

realized wholesale markups, wholesale and trade discounts and differences in accounting for revenue at the time of payment of settlement documents 90-1 / 42-1 (reversal)

Accounting for the sale of goods in wholesale trade. Accounting for the sale of goods in wholesale trade is carried out on the matching account 90 "Sale", sub-account 1 "Sale of goods in wholesale trade". Within a month, the debit of the account reflects the cost of goods sold at the purchase or selling prices of wholesale trade; at the end of the month, it is brought to the purchase price by writing off the realized trade (wholesale) discounts, wholesale markups (differences) from account 42 “Trade margin”, subaccount 1 “Trade markup (discount) for goods in wholesale warehouses”, by credit - revenue from the sale of goods at selling prices of wholesale trade with value added tax. In the credit of the accounts, they also reflect wholesale surcharges with value added tax on transit shipments and trading intermediary operations, revenue from the provision of services under consignment agreements in terms of commission with value added tax. To account for revenue from the sale of goods with fixed retail prices, returnable glassware for goods and commissions, separate analytical articles are distinguished.

Value added tax from the sale of goods in wholesale trade is charged at established rates of 18 and 10% of the amount of revenue; at an estimated rate of 15.25% of gross profit on goods sold,

Gross profit from the sale of goods in wholesale trade is determined by comparing the turnover on account 90 "Sale", subaccount 1 "Sale of goods in wholesale trade" after reflecting the accrued value added tax: the cost of goods sold at purchase prices and value added tax are deducted from the credit turnover from proceeds from the sale of goods.

According to the current legislation, consumer cooperation organizations are not payers of mandatory fees and deductions to the budget from gross profit. Part of the gross profit from the sale of goods in the prescribed amount, trade organizations can direct to replenish their own working capital and credited to the supplementary fund.

After writing off the expenses attributable to the goods sold, the credit and debit turnovers are compared on account 90 "Sale", sub-account 1 "Sale of goods in wholesale trade", comparing income and expenses for the wholesale sale of goods, which makes it possible to identify profit (loss) from the sale of goods in wholesale trade. After identifying and writing off the financial result from the sale of goods for the reporting month, account 90 "Sales" is closed. This account has no balance. Analytical accounting for this account is carried out in a typograph or book No. K-39 in the context of articles. In the register of analytical accounting, the turnover is displayed per month and on an accrual basis from the beginning of the year for each item. The latest data is used when filling out the Profit and Loss Statement (Form No. 2).

Accounting rules apply to organizations of any field of activity, any form of ownership. However, each industry has its own characteristics of reflecting the state of funds and their sources, calculating taxes and compiling financial statements. What nuances should an accountant of a wholesale trade enterprise take into account? Is accounting different for enterprises applying different taxation systems? We will tell in the article about the accounting of wholesale trade at the enterprise.

Differences between wholesale and retail

Civil and tax law does not contain a specific definition of wholesale trade. This refers to the sale of goods in large quantities. The main document is the supply contract. Wholesale trade is carried out in a cashless manner.

Unlike wholesale, retail is the sale of goods in small lots for personal consumption. Buyer retail network purchases goods for non-commercial purposes. At retail, goods are sold both for cash and by transfer. The basis for the sale is a contract of sale.

Accounting in wholesale trade organizations

Accounting in wholesale trade organizations should cover the following points:

reflection of receipt of stocks;
internal movement of goods and materials;
sale of goods.

Receipt of inventory

When stocks are received at the wholesaler, the following entries are made:

Upon admission to the wholesale trade organization inventory it is necessary to include in their cost the costs associated with delivery, insurance of goods and materials, customs duties, services of intermediary organizations, payment for information and consulting services provided by third-party enterprises.

For these costs:

Dt 41 Kt 60.

Internal movement of goods in the warehouse

After the goods arrive at the warehouse of the wholesale organization, it can be transferred to other departments of the enterprise. The costs associated with such relocation are included in ordinary operating expenses. If services for moving cargo from one warehouse to another were performed by third-party carriers, then the costs of paying for their services are reflected in the entry:

Dt 44 Kt 60 - for the cost of services of a third-party carrier;

Dt 19 Kt 60 - VAT on carrier services.

Sale of goods in bulk

When selling goods in the accounting of a wholesale trade enterprise, the following entries are made:

Accounting for the sale of goods in a wholesale trade organization is kept on account 90. See also the article: → “”. Sub-accounts are opened for the account:

1 - to account for sales revenue;
2 - to account for the cost of goods sold;
3 - to account for VAT on sold goods and materials;
9 - to account for the financial result for the reporting period.

Differences in accounting from retail

In contrast to wholesale trade in retail, an enterprise has the right to take into account the goods both at the purchase price and at the selling price, subject to separate accounting for the margin. The selected accounting option must be recorded in the accounting policy of the legal entity.

A retail trade company must apply account 42 to account for the markup if the goods received are accounted for at the selling price:

Dt 41 Kt 42.

The receipt of goods at purchase prices is reflected in the accounting in the same way as at a wholesale trade enterprise.

If the accounting of goods in retail is carried out at the selling price, then when selling it, in contrast to wholesale trade, an additional entry is made:

Dt 90 Kt 42 (reversal) - the trade margin has been written off.

Features of accounting for certain types of products in wholesale trade

Alcoholic products at wholesale points: postings

Alcoholic products in a wholesale trade organization are accounted for at their actual cost, which does not include VAT. Upon receipt of alcoholic products:

Dt 41 Kt 60.

Unlike VAT, excises on purchased goods are included in its cost. Excises are paid only by producers of alcohol. VAT on purchased goods:

Dt 19 Kt 60.

Example. Polyus LLC purchased 1,500 bottles of cognac from a manufacturer on total amount 468696 rubles (including excise tax 97200 rubles, VAT 71496 rubles). The entire batch of cognac was sold in a day for 566,400 rubles (including VAT 86,400 rubles).

Account correspondence		Sum	Contents of operation
Debit	Credit	Sum	Contents of operation
41	60	397200	For the cost of 1500 bottles of purchased cognac
19	60	71496	VAT on purchased goods
68	19	71496	VAT payable
62	90/1	566400	Proceeds from the sale of cognac
90/3	68	86400	VAT on cognac sold
90/2	41	397200	Written off cost of goods sold
51	62	566400	Received from the buyer for the sold cognac
90/9	90	82800	Earned profit from the sale of goods

Fuels and lubricants and oil products - wholesale under license

For companies engaged in wholesale trade, subject to the storage of fuels and lubricants and oil products in their own tanks, it is necessary to obtain a license to carry out this type of activity. If the wholesale trade in fuels and lubricants and oil products is carried out on the condition that the storage of goods is carried out on contractual terms third party, then obtaining such a license is not the responsibility of the wholesaler.

Most of the fuels and lubricants and oil products belong to excisable goods. For wholesale trade enterprises that have a license and certificate for operations with petroleum products, it is allowed to deduct excise tax on purchased goods. If the organization is not engaged in the storage of fuel and lubricants, does not have a certificate, then the excise tax is included in the price of the goods and is not taken into account for reimbursement.

Reflection on the accounts of operations in the wholesale trade of fuels and lubricants and oil products is carried out by standard correspondence of accounts.

The system of taxation of wholesale trade enterprises

A wholesaler may apply various systems taxation. If, during registration, the organization did not file a tax services statements about any taxation regime, then the general system is applied by default. OSNO has certain advantages and disadvantages for the wholesale trade enterprise.

OSNO benefits include:

enterprises applying OSNO are VAT payers. Many buyers using the same system prefer to buy goods in such a way that VAT can be credited. This means that if the wholesaler switches to the simplified tax system, then, with a high degree of probability, he will have to reduce the price of the goods by 18% compared to competitors who are VAT payers;
if at the end of the year a negative financial result is determined, then the loss in the declaration can be taken into account and not pay income tax.

For other companies - wholesalers, "simplified" is preferable. The advantages of this tax system include a low tax burden. Therefore, the simplified system is suitable for highly profitable activities. The simplified taxation system is not beneficial for organizations whose activities result in a loss, as well as those with high distribution costs.

When choosing the simplified tax system, it is necessary to correctly determine the tax base and rate. If the company is able to document most of its costs and the value of the goods, then it is more profitable to use the "income minus expenses" system. Otherwise, you can stop at the simplified tax system at a rate of 6% and the "income" base.

Wholesale trade enterprises cannot apply UTND. This mode is provided for retail trade under certain conditions.

Answers to current questions

Question number 1. How to reflect the exchange of goods between two trading organizations on the accounts?

In the exchange of goods, special attention should be paid to the correctness of their assessment. The price of goods under such a contract should not differ from market valuation similar products by more than 20%. When exchanging goods in the accounting of an enterprise engaged in wholesale trade:

Account correspondence		Contents of operation
Debit	Credit	Contents of operation
41	60	Goods received under an exchange agreement
19	60	VAT on purchased inventory
90/2	41	Write-off of the cost of goods sold under an exchange agreement
90/2	44	Write-off of other sales costs
62	90/1	Issued an invoice to the buyer (for the amount of proceeds)
60	62	Barter is shown (cost in accordance with the contract)
90/3	68	VAT on goods sold
68	19	VAT to offset
90/9	99	Financial result from wholesale trade

Question number 2. The main activity of the company is wholesale trade. In the future, it is planned to sell some of the goods at retail, and some wholesale. The company applies common system taxation. How to correctly reflect on the invoices accounting for goods in wholesale and retail?

All stocks intended for sale should be credited to account 41 on the sub-account opened to reflect stocks in wholesale trade. VAT is shown separately.

On account 41, goods and materials can be accounted for both at the purchase price and at the sale price (using account 42). The method of reflecting the cost of inventories must be fixed in the accounting policy. Retail and wholesale products must be considered separately. To do this, account 41 opens two sub-accounts:

1 - Goods in wholesale;
2 - Goods in retail.

If it is not known in advance which part of the stock will be sold in bulk and which in retail, it is advisable to receive them on subaccount 1 of account 41.

Dt 41/1 Kt 60;
Dt 19 Kt 60;
Dt 68 Kt 19.

When transferring inventory at retail:

Dt 41/2 Kt 41/1.

At the same time, wiring is done:

Dt 41/2 Kt 42 - by the value of the trade margin.

When selling on account 90, you need to open two sub-accounts to reflect income from wholesale and retail trade.

Question number 3. When receiving TMC in trading company deficiency found. What documents do you need to issue this and how to reflect it on the accounts?

The shortage, which is detected during the acceptance of goods and materials, can be both within the limits of natural loss and beyond it. In the first case, the shortages are included in distribution costs. Otherwise, the cost of missing goods must be reimbursed by the supplier or transport company. To do this, the recipient of the goods presents a claim to the carrier or supplier. This is formalized by a commercial act or an act establishing a discrepancy. To account for shortages, account 94 must be used.

Question number 4. The company is engaged in wholesale trade, applies the general system of taxation. How to reflect the markup on the sold goods? Do I need to use account 42?

In wholesale trade, goods are taken into account at the purchase price. When they are sold, it is debited from account 41 to the debit of account 90. The credit of account 90 shows income from the sale of goods and materials. The margin in this case is the difference between the debit and credit turnovers of account 90. It is advisable to use account 42 in retail when inventories are recorded at selling prices.

Question number 5. What expenses should be included in the cost of the purchased goods?

The cost of the product should include all direct costs of its acquisition. These are the costs of delivery of goods and materials, customs and non-refundable tax payments, costs of consultations, intermediary services, and insurance payments.

sale of goods from the warehouse of the wholesale organization (warehouse turnover);

sale of goods in transit (transit turnover).

When selling in transit, the wholesale organization may or may not take part in the settlements. When selling goods in transit with the participation of a wholesale organization in the settlements, the trade organization itself settles with the supplier and receives funds from the buyer. In the second case, the trade organization only organizes delivery to end customers, and payments for the goods are made between the supplier and the direct recipient of the goods.

Wholesale organizations work both under purchase and sale agreements and under supply agreements.

According to Article 454 Civil Code Russian Federation(hereinafter referred to as the Civil Code of the Russian Federation), under a sales contract, the seller undertakes to transfer the goods into the ownership of the buyer, and the buyer undertakes to accept this goods and pay a certain amount of money for it.

Under the supply contract, the supplier-seller is obliged, within the stipulated time, to transfer to the ownership of the other party - the buyer, the goods produced or purchased by him, intended for use in entrepreneurial activities or for other purposes not related to personal, family, household or other similar consumption.

In any contract concluded between the buyer and the seller, the moment of transfer of ownership of the goods from the seller to the buyer is determined. According to Article 223 of the Civil Code of the Russian Federation, the right of ownership of the purchaser of a thing (goods) under a contract arises from the moment of its (his) transfer, unless otherwise provided by law or contract.

In Article 224 of the Civil Code of the Russian Federation, transfer is defined as the delivery of a thing to the acquirer, as well as delivery to the carrier for shipment to the acquirer or delivery to a communications organization for shipment to the acquirer. In other words, the goods are considered handed over to the buyer from the moment of its actual receipt in his possession.

Simultaneously with obtaining the right of ownership, the purchaser of the goods as a result of accidental loss or damage to goods due to unforeseen circumstances general rule civil law bears the corresponding losses.

By selling goods to customers, the trade organization receives income, which, in accordance with paragraph 5 of PBU 9/99, approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n “On Approval of the Regulation on Accounting “Income of the Organization” PBU 9/99” ( hereinafter PBU 9/99) are recognized as proceeds from the sale of goods.

The rules for the formation of sales proceeds in accounting are established by PBU 9/99. In accordance with the norms of this accounting standard, all organizations for accounting purposes recognize sales revenue as goods (works, services) are shipped and settlement documents are presented to the buyer for payment.

Moreover, in accordance with clause 12 of PBU 9/99, revenue is recognized in accounting under the following conditions:

the organization has the right to receive this proceeds (the right to proceeds follows from a specific agreement concluded between the seller and the buyer);

· the amount of revenue can be determined;

· the entity has confidence that as a result of a particular transaction there will be an increase in economic benefits (that is, the entity either received an asset in payment, or is confident that it will receive it).

ownership of the goods has passed from the organization to the buyer;

· the costs incurred (or to be incurred) by the trading organization in connection with this operation can be determined.

If the trading organization meets all of the above conditions, then the funds (or other assets) received by the trading organization in payment are recognized as revenue.

If at least one of the conditions is not met, then the funds or other assets received by the trade organization in payment are recognized as accounts payable.

As a rule, this provision is fixed in the accounting policy of the enterprise.

at the cost of each unit;

at the average cost

· at the cost price of the first in time acquisition of goods (FIFO method);

at the cost of the latest goods (LIFO method).

This rule follows from clause 16 PBU 5/01 “Accounting for inventories”, approved by Order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n “On approval of the Regulation on accounting “Accounting for inventories” PBU 5/01”, in addition, a similar write-off procedure is established in clause 58 of the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n “On approval of the regulation on accounting and financial reporting in the Russian Federation” (hereinafter referred to as the Regulation on accounting).

For reference:

The method of writing off goods at the cost of each unit, as a rule, is used by the organization if the goods are subject to special accounting ( gems, precious metals, radioactive substances, etc.) In wholesale trade, this method is used very rarely, mainly used production organizations if they have inventories on their balance sheet that cannot replace each other in the usual way or are subject to special accounting.

WRITE-OFF OF GOODS BY THE FIFO METHOD (AT THE COST OF THE FIRST BY THE TIME OF ACQUISITION)

This method is based on the assumption that the goods are released to customers during the reporting period in the sequence of their purchase, that is, the goods first on sale should be valued at the cost of purchases first in time. When applying this method, the evaluation of goods in the warehouse of the wholesale organization at the end of the reporting period is carried out at the cost of the latest purchases, and the cost of sales takes into account the cost of the earliest purchases.

Example 1

(In the example, the figures are given without VAT)

Organization LLC "Saturn", carries out wholesale deliveries of sugar. As of July 1, the organization's warehouse has 1,000 kg of sugar at a price of 14.20 rubles per kilogram. In July, Saturn LLC received sugar several times, namely:

In July Saturn LLC sold 2,250 kg of sugar.

For greater clarity, we summarize all the data in a table:

	Number of units	Price per unit, rubles	Amount, rubles
Balance at the beginning of period
Received for the period, total
including:
1st batch
2nd party
3rd party
Total including the balance at the beginning of the period
Sold for the period
Balance at the end of the period

Using this method the actual sugar sold will be:

1000 kg x 14.20 rubles + 50 kg x 14.10 rubles +1000 rubles x 14.25 rubles + 200 kg x 14.50 rubles = 14,200 rubles + 705 rubles + 14,250 rubles + 2,900 rubles = 32,055 rubles.

The balance of goods at the end of the period - (300 kg x 14.50 rubles) = 4,350 rubles.

End of example.

The LIFO method is based on the opposite assumption. Goods that are the first to go on sale should be valued at the cost of the most recent purchases. When applying this method, the valuation of goods in stock at the end of the reporting period is made at the cost of the earliest purchases, the cost of goods sold includes the cost of the latest purchases.

Consider using the LIFO method.

Example 2

Using the LIFO method, the actual cost of sugar sold would be:

500 kg x 14.50 rubles + 1000 kg x 14.25 rubles + 50 rubles x 14.10 rubles + 700 kg x 14.20 rubles = 7,250 rubles + 14,250 rubles + 705 rubles + 9,940 rubles = 32,145 rubles .

The balance of goods at the end of the period - (300 kg x 14.20 rubles) = 4,260 rubles.

End of example.

When writing off goods valued by a trade organization at an average cost, the latter is determined for each group of goods as a quotient of dividing the total cost of a group of goods by their quantity, consisting, respectively, of the cost of goods and the quantity of the balance at the beginning of the month and of goods received this month .

Example 3

Let's use the data of example 1.

Using the average cost method, the actual cost of sugar sold is:

(36,405 rubles: 2,550 kg) x 2,250 kg = 32,122 rubles.

The balance of goods at the end of the period is 300 kg at an average price for the amount (36,405 rubles - 32,122 rubles) = 4283 rubles.

End of example.

So, we have considered all possible methods of writing off goods for sale, which can be used by a trade organization that takes into account purchased goods at actual cost. From the above example, it can be seen that the use of the FIFO method will lead to an underestimation of the cost of goods sold, an overestimation of the value of the balance of goods at the end of the period and, accordingly, to an overestimation of the profit from the sale.

The use of the LIFO method by a trade organization will ensure a higher cost of goods sold, will lead to a decrease in the estimated cost of goods at the end of the reporting period. In other words, the use of the LIFO method will lead to a decrease in the profit from the sale of goods.

The average cost method will give intermediate values compared to the FIFO, LIFO methods.

Comparing all the methods of estimating the cost of goods, the trade organization chooses on its own, the method that it considers the most appropriate for itself. At the same time, it is important successively apply the method chosen and fixed in the order on accounting policy.

If the trade organization keeps records of goods at discount prices, that is, using accounts and, then the goods are written off from account 41 “Goods” for sale at the discount price, and then, using a special calculation, the amount of deviations attributable to the goods sold is written off.

Note!

It should be noted that at present the mechanism for writing off deviations is not regulated by law. Previously, the method of writing off deviations in proportion to the cost of goods sold was used. It seems that this method is the most acceptable, since the accumulated amounts of deviations refer to all goods (including those in stock) currently in the trade organization, therefore, attributing the entire amount of deviations to the cost account at once is unlikely to correspond to the actual state of affairs. . However, we repeat, today this moment is not provided for by accounting normative documents, therefore, the method used should be described in sufficient detail and fixed in the accounting policy of the organization.

If the organization decides to write off deviations in proportion to the cost of goods sold, then for these purposes it must make a special calculation, which is carried out according to the following formula:

If the account balance at the beginning of the month was positive, then

D 16 - debit balance on the account at the beginning of the month;

DO 16 - Turnover on the debit of the account for the month;

D 41 - debit balance on the account at the beginning of the month;

DO 41 - turnover on the debit of the account for the month;

KO 41 - turnover on the credit of the account for the month.

If the account balance at the beginning of the month was credit, then K 16 is used in the numerator of this formula - the credit balance on the account at the beginning of the month and KO 16 - the credit turnover on the account for the month.

Note!

The percentage of deviations is calculated regardless of what deviations are on the account at the end of the reporting period: debit or credit.

If at the end of the reporting period a debit balance was formed on the account, then the amount of deviations attributable to expenses is written off as follows:

Debit 44 "Sale costs" Credit. This entry, reflected in the accounting, indicates that during the reporting period in the trading organization there was an excess of the actual cost of goods over their accounting prices (overrun).

If at the end of the reporting period the balance of the account was credit, then the write-off of deviations will be reflected in the accounting:

Debit 44 “Sales costs” Credit 16 “Deviation in the value of material assets” - reversal, which indicates savings.

Example 4

Saturn LLC, which sells wholesale Construction Materials, in January received a batch of paint - 200 cans, intended for sale, under a supply agreement. The accounting policy of Saturn LLC provides that the accounting of goods in the organization is carried out at accounting prices. The discount price of 1 can of paint is 120 rubles.

The costs associated with the purchase of this batch of paint from Saturn LLC amounted to:

The cost of paint, according to the contract of sale - 33,040 rubles (including VAT - 5,040 rubles).

The cost of intermediary services is 1,652 rubles (including VAT - 252 rubles).

At LLC Saturn, as of the beginning of the year, the balance of paint on account 41 “Goods” was 50,000 rubles, the amount of deviations credited to the debit account of account 16 “Deviation in the value of material assets” was 1,000 rubles.

The selling price of 1 can of paint is 188.80 rubles. In January, Saturn LLC sold 600 cans of paint.

Then, in the accounting of Saturn LLC, the procedure for reflecting these business transactions will be reflected as follows:

Account correspondence

Amount, rubles

Debit

Credit

Received paint from supplier

Reflected the amount of VAT on the purchased paint

Reflected the amount of transport costs associated with the delivery of paint

VAT included on transport costs

Goods accepted for accounting at discount prices (200 cans x 120 rubles)

Written off the deviation of the cost of paint for the reporting period.

Repaid the debt to the supplier and carrier

Accepted for VAT deduction on paid and registered paint

Shipped paint to buyers

Reflected the amount of VAT on turnover for the sale of paint

Reflected write-off of paint for sale at discount prices

Now the accountant of Saturn LLC must determine the deviation in the cost of the sold paint:

Algorithm for calculating the sum of deviations:

Name of indicator	Account price, rubles	Deviation, rubles	Actual cost

Balance at the beginning of period
Received for the reporting period
Total with remainder
% deviation for the reporting period	8.648% \u003d (6,400: 74,000) x 100%

In the current conditions of the socio-economic development of Russia, an important factor in the further development of any organization (enterprise) is the flow of incoming funds that exceeds payments. The possibility of functioning of the enterprise, its competitiveness and financial condition ultimately depend on the presence or absence of income.

The most important factors of income growth are the increase in the volume of production and sales, the introduction of scientific and technical developments, and, consequently, the increase in labor productivity, cost reduction, and improvement in product quality. In the conditions of the development of entrepreneurial activity, objective prerequisites for the real implementation of these factors are created.

This indicator creates the interest of labor collectives not so much in the growth of the quantitative volume of output, but in the increase in the volume of sold products (taking into account the decrease in the balance of unsold products). Therefore, products and goods must be produced that meet the requirements of consumers and are in great demand. To do this, it is necessary to study market conditions for managing and the possibility of introducing manufactured products to the market by expanding sales volumes and improving quality. With the development of entrepreneurship and competition, the responsibility of enterprises for the fulfillment of their obligations increases. Thus, the indicator of proceeds from the sale of products meets the requirements of commercial calculation and, in turn, contributes to the development of entrepreneurial activity.

No. 552 with subsequent amendments and additions, the proceeds from the sale of products at appropriate prices can be determined by various methods, depending on market conditions for managing, the presence or absence of contracts, ways to introduce goods to the market, etc.

Only with mutual

in relations with the tax authority, the enterprise is obliged to calculate the proceeds from sales by the second method, i.e., on the shipment of products.

Proceeds from the sale of products is the main type of income from the main (production) activities. In addition to proceeds from the sale of products, as a result of the main activity, interest on issued commercial loans, advances from buyers, amounts for repayment of receivables and other receipts may be received. Along with the main activity, which is the main source of income, the company is engaged in investment and financial activities, as a result of which the corresponding types of income are also formed. So, from investment activity incomes can come from the sale of fixed assets, intangible assets; dividends, interest from long-term financial investments, from the repayment of previously issued loans and other types of income from investments. As a result of financial activities, income is received from the issuance and sale of shares, bonds and other securities.

All cash flows in the three areas of the company's activities are interconnected and, as necessary, can flow from one area to another. In the Russian economy, there is currently a movement of funds from all types of activities, mainly to the main activity. This is due to the unstable financial situation of enterprises at this stage of the development of market relations, and therefore all types of income are concentrated mainly in the main activity. Hence, the lack of funds indicates shortcomings in the investment sphere of enterprises.

The problem of pricing occupies a key place in the system of market relations. The liberalization of prices carried out in Russia has led to a sharp reduction in the influence of the state on the process of price regulation. Since 1992, the pricing system has been reduced, in essence, to the use of free, i.e., market prices, the value of which is determined by supply and demand. State regulation of prices is applied to a narrow range of goods produced by monopoly enterprises.

Both free and regulated prices can be wholesale (release) and retail. Consider their composition and structure.

The wholesale price of the enterprise includes the full cost of production and the profit of the enterprise. At wholesale prices of enterprises, products are sold to other enterprises or trade and sales organizations.

The wholesale price of the industry includes the wholesale price of the enterprise, value added tax (VAT) and excises. At the wholesale price of the industry, products are sold outside the industry. If products are sold through sales organizations and wholesale trade depots, then a mark-up is included in the wholesale price of the industry to cover the costs and generate profits for these organizations. It is advisable to set wholesale prices using free prices. The concept of "free" means to which point of promotion the buyer is free from shipping costs.

So, at wholesale prices of the free station of departure, all costs of delivery to the station of departure are included in the wholesale price, and all subsequent transport costs are borne by the buyer. Free station prices used to be most common in material-intensive industries, and free station yen in industries served by a centralized distribution system for mass products, the cost of transporting which accounted for a significant proportion of the cost. However, the economic feasibility of franking wholesale prices in the context of the development of entrepreneurship should be determined not by the forms of supply and marketing, but by the impact on the commercial activities of enterprises of mutually beneficial relations between the producer and consumer of products.

The retail price includes the wholesale price of the industry and the trade cape (discount). If wholesale prices are used mainly in on-farm turnover, then for retail

At retail prices, goods are sold to the final consumer - the population. The retail price structure is shown in fig. 6.1.

Rice. 6.1. Retail price structure

Thus, the level of free and regulated prices is the most important factor influencing the proceeds from the sale of products, and, consequently, the amount of profit.

Price is the most important factor that determines the volume of proceeds from the sale of products, and hence profits. Establishing the optimal price level, which ensures the profitability of all activities, is of key importance in the operation of the enterprise. When setting a price, two possible methods of its formation should be considered. This is the traditional so-called cost method and the market one.

The cost method of setting the price means that its level must cover all the costs of production and sale of products and ensure profit. This pricing method is inherent in Russian enterprises, especially in the pre-reform period. The amount of costs for the planned output was taken into account, and a certain percentage was added

allowances, providing a profitable, cost-effective operation of the enterprise. This did not take into account: competitive demand for these products; the possibility of its implementation; the relationship between a given price and sales volume, between supply and demand.

The transition to market economic conditions predetermined a different approach to pricing. The price level began to depend not so much on the costs of the enterprise itself, but on the market principles of implementation, on the requirements of buyers. They began to take into account competition, sales volumes, the elasticity of demand for a given product, and the break-even level.

The influence of these market factors on the optimal price is determined using the technique of marginal analysis.

So, the amount of income of the company depends both on the amount of proceeds from the sale of products at established prices, and on the costs of production and sale of these products, which are considered below.

Accounting for income from the sale of goods in wholesale trade. Revenue from product sales Income account for a one-time service wholesale trade

Differences between wholesale and retail

Accounting in wholesale trade organizations

Receipt of inventory

Internal movement of goods in the warehouse

Sale of goods in bulk

Differences in accounting from retail

Features of accounting for certain types of products in wholesale trade

Alcoholic products at wholesale points: postings

Fuels and lubricants and oil products - wholesale under license

The system of taxation of wholesale trade enterprises

Answers to current questions

More on the topic Revenue from product sales: