Accounting in production and trade difference. Accounting for goods in wholesale trade. Accounting in wholesale trade organizations

Duty to keep accounting records Russian organization does not depend on the type economic activity. However, accounting in trade, construction or the service sector has its own characteristics. In this article, we will look at what an accountant should know and be able to do. trading company both retail and wholesale.

Many features directly depend on the economic sphere in which the organization operates. accounting. Accounting in trade is no exception, it is considered one of the most complex branches of accounting and requires quite specific knowledge from accountants, for example, in the field of determining margins. After all, trade was originally a type of activity in which goods are bought at one price and sold at another. A commodity is any asset purchased for resale. It can even be real estate or expensive equipment, it all depends on the direction of the company. In PBU 5/01, goods are classified as inventories.

Wholesale and retail

Trade, and hence accounting in it, traditionally has two areas:

• retail.

The difference between them lies in the volume of products sold. Retail sales involve small lots or single items, most often intended for the personal needs of the population. Wholesale trade operates in large lots. Of course, there is a difference in accounting. Indeed, in retail, the parties to the transaction, as a rule, are the organization-seller and the individual-buyer, and in wholesale trade, products are bought by others. legal entities or individual entrepreneurs. In the first case, cash payment is practiced, and in the second, non-cash. All this must be taken into account when conducting accounting.

Main account for inventory accounting

All goods intended for resale, according to the norms of PBU 5/01, should be accounted for on account 41 “Goods”. This account usually has several more sub-accounts, which each company can define and apply independently. It is necessary to take into account goods and materials at once on several grounds:

• name (nomenclature);
• quantity;
• place of storage;
• financially responsible persons.

Cost price - the purchase price of goods and materials, together with delivery costs, duties, agency fees and similar expenses (clause 6 PBU 5/01). plays important role in accounting.

Accounting in wholesale trade

Consideration of the practical application of accounting standards by trade organizations will begin with the wholesale. It uses slightly fewer accounts than retail, although they themselves wholesale assume large volumes. Let's follow the postings of the consignment of goods from the moment it enters the company to the sale to the buyer. And find out what features accounting has in wholesale trade.

So, let's imagine that our Vesna LLC (operating on a common taxation system with VAT) purchased a batch of garden tools for 150,000 rubles. The price includes VAT in the amount of 22,881.36 rubles. In addition, a car was hired to deliver the goods for 10,000 rubles without VAT. Let's move on to bookkeeping. So, when posting this batch, the accountant will make the following entries:

There was already a buyer for this batch, so the organization sold it, as they say, “from wheels”, or in transit. But there could be another option, when the goods arrived at the company's warehouse. The party was sold for 180,000 rubles, including VAT. The cost price consists of the purchase price and overhead costs (in this example, we will not take into account the costs of administration, housekeeping, utilities and other things to be taken into account in the case of trading from a warehouse). In fact, when selling, we need to write off products, charge VAT and write off the cost. Accounting entries will be as follows:

Unfortunately, it happens that during storage or sale, defective products were detected. Suppose that its cost was 15,000 rubles, or 10% of the cost of the batch, with a natural attrition rate of 7%. It cannot be sold, but it must be reflected in accounting. There is a write-off of marriage in trade; the wires will look like this:

If the persons responsible for what happened, for example, the storekeeper, were identified, the losses can be attributed to them. The main thing is to comply statutory procedure. In this case, the accountant will make the following entry:

Dt 73 Kt 94 15,000 - losses due to marriage are attributed to the guilty person.

Accounting in retail

Accounting in retail is a little more complicated than wholesale, because by virtue of the Order of the Ministry of Finance dated October 31, 2000 No. 94n, it is necessary to use account 42 “Trade margin” in work. This is due to the fact that if goods are accounted for at sales prices, it is necessary to allocate a markup, as well as possible discounts. The markup is formed by postings that look like this:

On account 42, it is imperative to organize analytical accounting in order to be able to distinguish between markups on goods in retail organizations and on goods already sold to customers. The shipped markup is usually reversed as follows:

Dt 90, sub-account "Cost of sales" Kt 42.

In addition, in retail it is necessary to take into account selling expenses. The relevant accounting entries are as follows:

At the end of the month, the accountant must withdraw the profit based on the results of the sale and reflect it in the following way:

Dt 90, sub-account "Profit / loss from sales" Kt 99.

accounting entries in retail with UTII differ from the above only in the absence of VAT, and hence the need to allocate it. The use of account 42 is mandatory.

commission trading

It happens that an organization does not sell its goods, but goods and materials received for sale under a commission agreement. In this case, accounting in trade has a number of features that are imposed by commission trading. The posting of the commission agent will be completely different. For clarity, we have displayed the most basic accounting entries in the table:

Operation	Account debit	Account credit
Admission to the commission	004 "Goods on commission"
Commission implementation	50, 57, 62
Write-off of realized commission values		004
Costs associated with a commission sale that are not reimbursed by the committent	44	60, 10, 70, 69, etc.
Costs associated with a commission sale, reimbursed by the committent	76, sub-account "Settlements with the committent"
Commission remuneration	76, sub-account "Settlements with the committent"	90, sub-account "Revenue"
VAT on revenue under a commission agreement	90, sub-account "VAT"	68
Write-off of expenses related to commission sales	90, sub-account "Sales costs"	44
Profit from the sale of goods at the end of the month	90, sub-account "Profit / loss from sales"	99
Transfer of funds to the committent (minus the remuneration of the commission agent and reimbursable expenses)	76	51

note that primary document for posting in accounting is a consignment note (form No. TORG-12). And account 004, which is used to post goods and materials on commission, is off-balance. The account is kept in the prices specified in the acceptance certificate by the committing organization.

There are some features of accounting in trade that every accountant should remember. Consider what postings should be formed, how to organize accounting.

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Trade is an area in which accounting should not be difficult if you adhere to the norms established by law. Let's find out what to pay attention to.

Basic Information

Consider the basic definitions and find out what is the purpose of accounting in trade. And for this it is worth finding out what basic documents of legislation regulate this issue.

What it is?

Accounting is an ordered system for collecting, registering and summarizing data in monetary terms about property objects, company obligations, and movement.

Accounting must be complete and continuous. Trading is a type of activity in which you can quickly ensure the circulation of money and make a profit.

The head can independently maintain accounting (). According to claim:

When forming a company, the share contribution of each participant is reflected. It contains data on the amount of such a contribution, as well as liability, ways to cover the loss (paragraph 2 of article 116 of the Civil Code).

Postings will use the following:

The reflection of the mutual fund is carried out in the section on capital and reserves. A separate article is used.

Consumer societies can form funds for the development of consumer cooperatives. Their formation is carried out at the expense of net income according to the rules that were established at the meeting of shareholders.

The profit will be distributed among the participants. The record will look like this:

When covering losses, the following transactions are relevant:

distribution costs

In the trading area, costs are divided into:

Costs for the purchase of goods	—
Distribution costs	Here are a few features to be aware of.

Costs are taken into account in total terms, and they are presented as:

• the cost of transporting goods;
• storage, sorting, processing, packaging costs;
• packaging costs;
• for advertising campaigns;
• for OS repair;
• on and ;
• for wages;
• for transfers to the insurance fund, etc.

In this list, they are grouped according to different criteria. Fixed costs include costs that do not change in reporting periods. Variables are characterized by unstable costs.

Costs of the direct type can relate to certain goods, while indirect costs are characterized by abstract features and are distributed among all goods.

Accounting for distribution costs is carried out on account 44, and it is necessary to reflect the costs associated with implementation. On the debit, the costs are completed, and on the credit they are written off.

Consider the applied wiring:

Often, the debit balance on account 44 is displayed as intermediate totals at the end of the month.

This ensures control economic situation in the company and ensuring that selling prices cover costs and taxes and contain profits.

Sometimes, as part of the expenses of reporting periods, they reflect the costs of the future period, if any were before. It is possible to make a private decision to pay off the shortage and identify the surplus in cash.

Actual postings in accounting in trade at distribution costs:

Accounting for containers

Containers are considered stocks that are used in the packaging, transportation and storage of goods. It can be refundable or non-refundable.

Features of accounting for the receipt, storage and movement of containers are prescribed in section 3 Guidelines that have been approved.

Accounting is carried out in the following way:

• wooden container;
• cardboard and paper;
• metal;
• plastic;
• glass;
• woven and nonwoven.

All elements that are used in the manufacture and repair of containers are taken into account as its components. The price of single-turn packaging is included in the cost of goods.

In this case, you do not need to pay extra. Multi-turn returns according to . Accounting is carried out for any type of container on account 41 with a sub-account for containers under the goods and empty.

Containers are accepted for accounting at cost after the fact. It does not matter the method and conditions of its purchase and production.

If the turnover is high and the range is large, it is possible to maintain synthetic and analytical accounting for each operation with containers at a discount price. The cost is set by the company.

The difference between the actual cost and the accounting price of the container is written off to the accounting account financial result as operating costs.

The container, which is written off in the organization for economic purposes as inventory, is taken into account on the account for accounting for the material with a sub-account for containers and container materials.

Trade - view entrepreneurial activity, where the object of action is the exchange of goods: the sale of goods, customer service in the process of selling goods, storage of goods, delivery and preparation for sale.

Wholesale trade is a type of entrepreneurial activity in the field of trade associated with the sale of goods by manufacturers or resellers for further use in retail trade or professional use.

The choice of an account (sub-account) for accounting for goods depends on the type of trading activity of the enterprise. In accordance with the Chart of Accounts in accounting, the following accounts 41 “Goods” and 45 “Goods shipped” are used to summarize information on the availability and movement of goods.

Account 41 "Goods" is designed to summarize information on the availability and movement of inventory items acquired by the enterprise as goods for sale. This account is used for both retail and wholesale trade, regardless of how the goods were acquired in ownership:

Under the contract of sale,

By investing in the authorized capital,

gratuitous transfer, etc

Goods (as part of inventories) are accepted for accounting at actual cost.

The actual cost of inventories acquired for a fee is the sum of the actual costs of the enterprise for the acquisition, with the exception of value added tax and other refundable taxes (except for cases provided for by law Russian Federation).

Actual costs for the acquisition of inventories are determined (decrease or increase) taking into account the sum differences that arise before the acceptance of inventories for accounting in cases where payment is made in rubles in an amount equivalent to the amount in foreign currency (conventional monetary units) .

The sum difference is understood as the difference between the ruble valuation of the actually made payment, expressed in foreign currency (conditional monetary units), accounts payable for the payment of inventories, calculated at the official or other agreed rate on the date of its acceptance for accounting, and the ruble valuation of this payable, calculated at the official or other agreed exchange rate on the date of its redemption.

Account 45 "Goods shipped" according to the Chart of Accounts, it is intended to summarize information on the availability and movement of shipped products (goods), the proceeds from the sale of which cannot be recognized in accounting for a certain time (for example, when exporting products). This account also includes finished goods transferred to other organizations for sale on a commission basis.

Goods shipped are recorded on account 45 "Goods shipped" at a cost consisting of the actual production cost and the cost of shipping products (goods) (if they are partially written off).

In wholesale trade, there are two main forms of wholesale of goods:

sale of goods from the warehouse of the wholesale organization (warehouse turnover) - 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.

· sale of goods in transit (transit turnover) - a wholesale organization may or may not take part in 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.

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

By selling goods to customers, a 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. proceeds from the sale of goods.

By general rule revenue in accounting is reflected at the moment of transfer of ownership of the goods sold from the seller to the buyer, that is, at the time of shipment. This means that, having shipped the goods to the buyer, the accountant will record the proceeds from the sale of goods, despite the fact that payment from the buyer has not yet been received (the buyer's receivables are reflected).

Revenue is reflected in an amount calculated in monetary terms, equal to the amount of receipt Money and other property (when the contract provides for payment not in cash) and (or) the amount of receivables.

If the amount of receipt covers only a part of the proceeds, then the proceeds accepted for accounting is determined as the sum of the receipt and receivables (in the part not covered by the receipt).

The amount of proceeds is determined based on the price established by the contract between the seller and the buyer.

The reflection of revenue in accounting is carried out using the following accounting entry - Dt 62 “Settlements with buyers and customers” Kt 90.1 “Revenue”.

Having reflected this entry in the accounting, the accountant of the trade organization must reflect the accrual of value added tax in the accounting records. Moreover, which postings are used in this case depends on the moment the taxable base for VAT arises:

- Dt 90.3 "VAT" Kt 68 "Calculations on taxes and fees" subaccount "VAT" - such a posting is used if the organization uses the "by shipment" method for VAT purposes.

- Dt 90.3 "VAT" Kt 76 "Settlements with different debtors and creditors" subaccount "VAT deferred" - such a posting is used if the organization uses the "on payment" method for VAT purposes.

Then, at the end of the month, the trade organization writes off the cost of goods sold from the credit of account 41 "Goods" to the debit 90 "Sales" subaccount "Cost of sales".

The method of determining the cost of goods when they are written off for sale depends on the accepted option for their assessment upon receipt - at actual cost or at discount prices.

In the event that the valuation of goods at accounting prices is used, then the cost of goods when they are written off for sale consists of the accounting price and the amount of deviations attributable to shipped goods.

Accounting for goods on an accrual basis

Accounting entries upon receipt of goods (according to the contract, goods are assessed in rubles, payment after receipt of goods)

1. Accepted for accounting received goods, on the date of transfer of ownership of the goods - Dt 41 "Goods" Kt 60 "Settlements with suppliers and contractors".

2. Reflected VAT - Dt 19.3 "Value added tax on acquired inventories" Kt 60 "Settlements with suppliers and contractors".

3. VAT under the sale and purchase agreement is attributed to the cost of goods - Dt 41 "Goods" Kt 19.3 "Value Added Tax on acquired inventories".

4. The cost of delivering the goods to the Buyer's warehouse is taken into account (according to the accounting policy for accounting purposes - transportation costs are included in the cost of goods) - Dt 41 "Goods" Kt 60 "Settlements with suppliers and contractors".

5. The cost of delivering the goods to the Buyer's warehouse is taken into account (according to the accounting policy for accounting purposes - transportation costs are included in trading costs) - Dt 44 "Sales Expenses" Kt 60 "Settlements with suppliers and contractors".

6. VAT allocated from the cost of delivery of goods - Dt 19.3 "Value Added Tax on acquired inventories" Kt 60 "Settlements with suppliers and contractors".

7. The cost of other expenses was taken into account before the goods were taken into account (according to the accounting policy for accounting purposes - other expenses are included in the cost of goods) - Dt 41 “Goods” Kt 60 “Settlements with suppliers and contractors”.

8. The cost of other expenses was taken into account before the goods were taken into account (according to the accounting policy for accounting purposes - other expenses are included in trading costs) - Dt 44 “Sales expenses” Kt 60 “Settlements with suppliers and contractors”.

9. Separated VAT from other expenses - Dt 19.3 "Value added tax on acquired inventories" Kt 60 "Settlements with suppliers and contractors".

10. VAT on the delivery of goods to the warehouse and other expenses before the goods are taken into account is charged to the cost of the goods or to expenses - Dt 41 “Goods”, 44 “Sale Expenses” Kt 19.3 “Value Added Tax on Acquired Materials -industrial stocks.

11. The debt to the supplier is paid - Dt 60 “Settlements with suppliers and contractors”, Kt 50 “Cash”, 51 “Settlement accounts”.

12. VAT charged to settlements with the budget - Dt 68 "Calculations on taxes and fees" Kt 19.3 "Value added tax on acquired inventories".

Accounting entries for the receipt of goods (according to the contract, goods are assessed in rubles, prepayment)

1. An advance was paid to the supplier - Dt 60 “Settlements with suppliers and contractors”, Kt 50 “Cashier”, 51 “Settlement accounts”.

2. Accepted for accounting received goods, on the date of transfer of ownership of the goods - Dt 41 "Goods" Kt 60 "Settlements with suppliers and contractors".

3. Reflected VAT - Dt 19.3 "Value added tax on acquired inventories" Kt 60 "Settlements with suppliers and contractors".

4. A set-off of the advance payment issued - Dt 60 “Settlements with suppliers and contractors” Kt 60 “Settlements with suppliers and contractors” “AB” was carried out.

5. VAT charged to settlements with the budget - Dt 68 "Calculations on taxes and fees" Kt 19.3 "Value added tax on acquired inventories".

Accounting for goods on a cash basis

When a small business uses the cash method of accounting for income and expenses in the debit of account 41 “Goods”, the actual cost of shipped (sold) goods is separately reflected until the receipt of funds (or property).

Upon receipt of funds, accounts for accounting for cash in correspondence are debited from the credit of account 90.1 “Revenue”, and in case of fulfillment of obligations in another way (barter agreement, offset of mutual debt, etc.), account 76 “Settlements with various debtors and creditors” is debited ”in correspondence with account 90.1 “Revenue”.

Accounting for goods in the warehouse of the wholesale enterprise is carried out by a financially responsible person.

Warehouse accounting is carried out in physical terms according to the nomenclature numbers of goods (containers).

The procedure for accounting for goods in a wholesale warehouse may be different depending on the method of storage of goods and on some factors: the frequency of receipt of goods at the warehouse, the compatibility of goods in terms of storage, their natural characteristics, as well as the volume and range of goods, etc.

Batch, varietal or batch - varietal methods are possible.

Accounting for the storage of goods in a warehouse is carried out by financially responsible persons (storekeeper, warehouse manager), with whom an appropriate agreement is concluded.

In the warehouses of a small wholesaler with a small assortment of goods and a small number of operations financially responsible persons can keep records directly in the commodity report (while cards and commodity books are not kept). In commodity reports (compiled in 2 copies: the 1st - remains with the materially responsible person, the 2nd - with a receipt for the 1st copy is transferred to the accounting department along with documents for income and expense) indicate the suppliers from whom goods for reporting period, buyers of goods, dates and numbers of documents, cost of goods by credit and expendable parts reports separately for each document. The balance of goods and containers at the beginning of the reporting period is taken from the previous report or from the inventory list. The balance at the end of the period is defined as the balance at the beginning of the period plus the receipt of goods and containers minus the expense for the reporting period. At the end of the report, the number of attached documents is indicated in words. The report is signed by the financially responsible person.

When organizing the accounting of goods in the warehouse of a larger wholesale enterprise, with a wider range of goods, a batch or varietal method of accounting for goods is used; at the same time, commodity reports, warehouse accounting cards are compiled

With the batch method, each batch of goods is stored separately (for each batch of goods, the materially responsible person issues a batch card in two copies, which indicates the name, article, grade, price and quantity (weight) of goods). A consignment is understood as the quantity of goods received at the same time according to one transport document.

Batch accounting allows you to identify shortages or surpluses of goods immediately after the release of each batch, which allows you to monitor the safety of valuables.

With a varietal storage method, each newly purchased product of a certain variety is attached to a previously received product of the same name and variety (they keep records of goods in product books or on cards. One or more pages in the product book or a separate card are opened for each name and type of goods).

AT trade organizations the most common type of reporting on the availability and movement of goods is a commodity report (f. N TORG-29). In the address part of the commodity report, the name of the organization, trade unit and structural unit(department, section), surname and initials of the materially responsible person, report number, period for which the commodity report is drawn up.

After checking the commodity report, the accountant puts the date of the check on it and signs it. Commodity reports are used to control not only the movement of values, but also the state of inventory. Control is carried out by comparing the actual balances of goods with the standard (limit) determined by the administration of the organization. If a significant deviation of the actual data from the established standards is revealed, measures are taken to optimize the inventory.

Unified forms of primary accounting documentation for the accounting of trade operations are approved by the Decree State Committee RF according to statistics dated December 25, 1998 No. 132, www.consultant.ru .

You can keep accounting in trade using the 1C: Enterprise program.

For maximum effective management activities of the enterprise, it is necessary to have correct economic information. Accounting at the enterprise will help to obtain all the necessary data.

If we are talking about a retail enterprise, then the main object of accounting are goods. Therefore, the accounting department is obliged to ensure the accounting of all incoming goods and the timely reflection in the accounting of all possible operations associated with their departure. Purposes of accounting for goods in retail trade:

• control over the safety of goods
• timely submission of data on gross income and stock status.

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Accounting tasks:

• security liability for goods
• verification of the correctness of registration of commodity transactions
• identification of stale and slow-moving goods
• checking the timeliness of posting goods
• control of the correctness of the inventory
• revealing gross income
• pricing control.

Principles of accounting for goods in retail trade:

• unity of accounting indicators
• the possibility of obtaining accounting information as quickly as possible
• organization of accounting in strict accordance with the liability agreement
• unity of valuation upon receipt and write-off
• the organization itself chooses the optimal accounting scheme
• periodic scheduled and unscheduled inventories
• control over the activities of financially responsible persons (counter checks).

If a retail enterprise strictly monitors the implementation of the goals, objectives and principles of accounting for goods, all the tasks facing accounting will be solved efficiently and in a timely manner. Deficiencies in the organization of accounting can lead to the formation of conditions conducive to the theft of material assets.

Accounting for the receipt of goods in retail trade

Retailers can purchase goods directly from manufacturers or wholesale organizations trade. Applicants to retail network goods in without fail must have accompanying documents, designed in in due course.
If the goods from the supplier to the retailer are delivered to road transport- Issuing a bill of lading. This document consists of two sections: commodity and transport.

The product section is filled in by the supplier of the product and contains the following data:

• name / addresses / bank details of the supplier and recipient
• product and container data (article, net/gross weight, price, etc.)
• VAT amount.

The transport section is filled in during the delivery of the goods and contains the following data:

• vehicle number
• waybill number
• delivery date of the goods
• name and coordinates of the sender and recipient of the cargo
• loading/unloading point
• cargo information.

The bill of lading is issued in two copies. One of them remains with the materially responsible person on the part of the supplier, and the second is transferred to the materially responsible person, the recipient of the goods.

From non-resident suppliers, goods can be delivered by other modes of transport (railway, air or water transport). Depending on the method of delivery, the list of documents may vary.

All goods sold through a retail network must be accompanied by the relevant documents from the manufacturing organization. These documents must confirm the quality of the product and its safety for the life and health of buyers with reference to the hygiene certificate.

In the case of imported goods, the document confirming the quality must contain a mark of the State Sanitary and Epidemiological Supervision of the Russian Federation on passing the assessment in the manner prescribed by law. The sale of goods (food and food raw materials) without these documents is prohibited.
Goods entering retail trade are accounted for by financially responsible persons on the day of receipt upon their availability.

Synthetic accounting is maintained on the active account 41 "Goods" and sub-account 2 "Goods in retail trade". The receipt is reflected in the debit of the account, and the disposal is reflected in the credit. In this case, the debit balance is reflected in section 2 " current assets". If goods are accounted for at sale prices, then the difference between the sale and purchase cost is reflected in account 42 "Trade margin".

Analytical accounting is maintained for each individual financially responsible person at sale or purchase prices. This type Accounting is maintained for each settlement and payment document of the supplier on account 60 “Settlements with suppliers and contractors”. Analytical accounting is carried out for each supplier. For debit entries are made on the basis of settlement documents, and for credit - on the basis of transport and commodity documents.

Accounting for the retail sale of goods

In retail trade, the sale of goods is formalized by issuing a KKM check and reflecting the daily revenue (revenue per shift) of each cashier-operator.

Synthetic accounting retail kept on account 90 "Sales". In this case, the debit reflects the cost, sales costs, excise and VAT. The credit reflects the sale value of the goods together with VAT.

Based on the cashier's report, transactions are generated daily that reflect the amount of revenue. At the end of the month, VAT is charged, and sales costs are written off.
Based on the cashier's report, transactions are generated daily that reflect the amount of proceeds from the sale of goods. Next, the cost of the goods is subtracted and, based on the data obtained, the gross income of the retail trade enterprise is determined.

Accounting can be kept at purchase or sale prices. Each of these methods has a number of features and nuances.

Accounting automation in retail trade

AT recent times popular are online automation services that practice the saas model of providing the program to the user. Their popularity is due to the fact that software is rented. That is, the owner of the enterprise has the opportunity to choose a package of necessary functions and there is no need to buy software package and a hardware platform for its further use.

The Class365 online program was created for entrepreneurs who want to quickly and efficiently bring their business to new level, bypassing the tedious stages of implementing an automation program, high costs for the purchase of a license, and staff training.

Automation of accounting with Class365 allows you to solve several problems at once:

• At any time, you can get comprehensive information about the goods sold for any period of time. This will allow you not to order too much and only purchase hot goods from suppliers.
• Automatic registration of purchases reduces the risk of theft of goods by employees of the enterprise.
• There is no need to take stock often.
• The speed of customer service is increasing. This allows you to reduce the number of employees and maintain sales volume.
• Automatic checkout of documents allows you to reduce errors to zero.

Class365 - program for integrated automation: financial and trade accounting, online store, warehouse, customer service (CRM), so you do not have to install many applications for each direction, the Class365 web system will cope with all the tasks of your business!

Video review of the capabilities of the Klass365 system for trade accounting

The legislation establishes the need for reporting when conducting trading activities - regardless of the organizational and legal form and other points.

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It is necessary to control the accounting of goods in wholesale trade. This procedure can be carried out in various ways. This moment provided in the legislation in sufficient detail.

State control bodies carry out verification of this type of accounting. The presence of errors can cause quite serious problems. Up to the imposition of administrative punishment.

Basic moments

Today all trading activity must be carried out in accordance with the rules established by law.

This is especially true for the procedure for accounting for goods in wholesale trade. Special rules are established for enterprises conducting this kind of activity.

There is an extensive list of legal documents that reflect the rules necessary to comply. Reporting is associated with a large number of very different nuances and features.

The most significant issues that need to be considered in advance include:

• definitions;
• functions performed;
• legal base.

Definitions

The list of legislative documents, which reflect the main points related to the accounting of goods in wholesale trade, is extensive. For a correct interpretation of all NAPs, it will be necessary to familiarize yourself with all the main terms in advance.

The most significant concepts are the following:

• "trading activity";
• "wholesale";
• "retail";
• "shopping facility";
• "stationary trade facility";
• "non-stationary trade facility";
• "shop area";
• "commercial network";
• "foodstuffs".

"Trading activity"	This is one of the varieties of entrepreneurial activity, which involves the acquisition and subsequent sale of goods in order to make a profit. At the same time, such activities are carried out not only by individual entrepreneurs, but also by legal entities.
"Wholesale"	A type of activity that involves the purchase of goods and subsequent sale, while not implying personal use
"Retail"	A type of trading activity that involves the use of purchased goods for personal purposes. This does not include resale. This type of activity has nothing to do with entrepreneurship.
"Shopping facility"	Any building, structure, which is intended for display, demonstration of goods, as well as direct sale. Customer service in shopping malls
"Stationary object"	An object that is a part of a building installed on the foundation or part of it. It may also mean a structure that is partially or completely connected with the main building. Usually there is a connection to engineering communications. This issue is covered in
"Non-stationary shopping facility"	A structure used for placing goods, serving customers, selling products and temporarily located in its place. FROM land plot such structures are not firmly connected. The assignment of this status is not affected by the presence of a connection with engineering communications of adjacent buildings or the land itself
"Shopping area"	Some premises that are intended directly for the demonstration and sale of goods, the performance of other related actions
"Commercial network"	It is a combination of one or several different structures at the same time. They are used under a single commercial name, individualized in a different way
"Food products"	Products presented in natural or processed form. They are in circulation and are used by humans for food. This concept includes not only food, but also bottled water, alcoholic products, as well as many other items. Biological additives also belong to this category of goods

All designated designations will allow to keep records of the type in question in an appropriate way. Moreover, regardless of how exactly this kind of accounting is kept - in electronic or paper format.

Functions performed

Today, the accounting of goods in the wholesale trade is strictly mandatory. It is used to solve a large number of different tasks at the same time.

The priority are the following:

• for the implementation of accounting in wholesale trade;
• simplifying the procedure for monitoring the conduct of business by an individual entrepreneur or a legal entity;
• for accounting, taxation in wholesale trade;
• formation of statistical data;
• control over trade.

The functionality of accounting for goods allows you to avoid various errors. Doing business is associated with the need to report to the state on their profits.

It is required to pay taxes, prepare reports for various state regulatory bodies. It is all the above actions that make it possible to carry out a commodity turnover.

It is important to remember its many nuances, depending on the chosen tax regime, as well as the organizational basis. In order to avoid various kinds of complications, it is worth familiarizing yourself with the list of legislative acts regulating this issue.

Legal framework

The main document to be guided by when forming a commodity turnover is

It includes the following main sections:

	All areas of activity where the application of the provisions of this law is justified are determined
	How is it carried out legal regulation in this field of activity
	List of wholesale control methods
	List of rights and obligations of business entities
	How non-stationary retail facilities are placed
	List of antitrust rules
	The issue of state control over the activities of this type is considered.

In addition to the above legal documents, it will be necessary to focus on the following:

There are a large number of different features associated with the formation of this kind of accounting. It is important to deal with all of them in advance. In this way, a large number of various difficulties can be avoided.

Accounting in wholesale trade

The accounting format in wholesale trade should be chosen based on various types of normative documents, formed government bodies. There are many nuances.

Important issues, the preliminary consideration of which will avoid various problems with regulatory authorities, are the following:

• sale of goods (sale);
• new arrivals;
• all commodity transactions;
• examples.

Particular attention should be paid to the accounting of disposal. Since in this reporting segment, all kinds of errors most often occur.

It is often used to hide income, reduce the tax burden and implement corruption schemes. The tax authorities keep a close eye on this section.

Realization of goods (sale)

To carry out accounting for goods, various services, it is mandatory to use invoice No. 90 “Sales”. This account is quite complex, multi-component.

It includes several sub-accounts. It includes:

New arrivals

The arrival of a new product will need to be accounted for accordingly. It does not matter where the goods come from. Regardless of this, it must be accounted for.

To place all records, account No. 41 “Goods” is used. If possible, you should familiarize yourself with a correctly drawn up example of the implementation of the accounting procedure for a new product.

Standard reflection way:

In a similar way, accounting is carried out in the standard case, in the absence of various difficulties. If, for some reason, the goods are accounted for at the selling price, then the record scheme takes on a slightly different form:

There are some nuances directly related to the procedure for generating such reporting.

All commodity transactions

Documentation of all commodity transactions must be carried out in accordance with.

All transactions must be confirmed by special supporting documents. There are unified formats for all reporting documents.

They are established by the State Statistics Committee of the Russian Federation. The main documents that regulate the accounting of all commodity transactions include:

All commodity operations can be divided into two main groups:

• receipt;
• departure.

It is on this basis that the procedure for reflecting all information about the implemented operations with the goods is carried out.

Examples