Retail Accounting

Commission trading. Rules for commission trade in non-food products

sales of excisable goods (passenger cars and motorcycles with engine power over 112.5 kW (150 hp), motor gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines, straight-run gasoline);
food and drinks, including alcoholic drinks, both in manufacturer’s packaging and packaging, and without such packaging and packaging, in bars, restaurants, cafes and other public catering facilities;

trucks and special vehicles, trailers, semi-trailers, trailers, buses of any type;

goods based on samples and catalogs outside the stationary distribution network (including in the form of postal items (parcel trade), as well as through teleshopping, telephone communications and computer networks);

transfer of medicines on preferential (free) prescriptions, as well as products of our own production (manufacturing).

Accounting for the purchase of goods

An organization engaged in retail trading activities can keep accounting records of goods at purchase or sale cost.

D-t 41, K-t 60 – goods from the supplier have been received;

D-t 19, K-t 60 – VAT presented by the supplier in the invoice is taken into account;

Dt 68, Kt 19 – accepted for VAT deduction subject to the conditions set out in Art. 172 Tax Code of the Russian Federation;

If goods are accounted for at sales prices, then the difference between the purchase and sale prices is accounted for separately in account 42 “Trade margin”;

D-t 41, K-t 60 – 100,000 rub. – goods from the supplier have been received;

D-t 19, K-t 60 – 18,000 rub. – VAT presented by the supplier in the invoice is taken into account;

D-t 68, K-t 19 – 18,000 rub. – accepted for deduction of VAT subject to the conditions set out in Art. 172 Tax Code of the Russian Federation;

D-t 41, K-t 42 – 77,000 rub. – the trade margin is taken into account (which consists of: 50,000 rubles – markup on the purchase price of the goods, 27,000 rubles – VAT on the sales price).

Accounting for sales of goods

In retail trade, the sale of goods is carried out under a retail purchase and sale agreement, which is a separate type of purchase and sale agreement (clause 5 of Article 454 of the Civil Code of the Russian Federation).

the seller can be organizations or citizens engaged in business activities specifically selling goods at retail;

the purpose of the purchase is not related to business activity;

In this case, the price of goods is set the same for all consumers, except in cases where the law or other legal acts allow the provision of benefits for certain categories of consumers (clause 2 of Art.

In addition, as noted, cash payments to the population when carrying out trade operations are carried out by all enterprises using cash register systems.

In retail trade, a contract is usually concluded orally, and ownership of the goods sold passes to the buyer when the item is transferred to him, i.e.

In this case, the retail purchase and sale agreement is considered concluded in the proper form from the moment the seller issues to the buyer a cash receipt or sales receipt or other document confirming payment for the goods (Art.

Thus, in retail trade, the moment of sale of a product usually coincides with its payment.

1. Sales when accounting for goods at purchase price.

In this case, the use of account 62 “Settlements with buyers and customers” is optional.

D-t 50, K-t 90-1 – revenue received from customers;

D-t 90-2, K-t 41 – goods were transferred to buyers;

D-t 90-3, K-t 68 – VAT is charged on goods sold.

2. Sales when accounting for goods at sales cost.

In this case, the difference between the purchase and sale prices of goods is taken into account separately in account 42 “Trade margin”. When selling goods, the amount of discounts (markups) in the part related to goods sold at enterprises is reversed to the credit of account 42 “Trade margin” and the debit of account 90 “Sales”.

When writing off goods due to natural loss, defects, damage or return to the supplier, the markup is also reversed on the credit of account 42.

The part of the markup that relates to the goods sold and is reversed is called the realized trade overlay.

With a small assortment of goods, it can be calculated by summing up the markups of all goods sold. This is the most accurate calculation method.

In stores with a large assortment, this is quite difficult to do.

RTN = T x RN,

where T is the total turnover;

RN – estimated trade markup.

where ТН – trade markup, %.

The method of calculating gross income based on total turnover is used in the case when the same percentage of trade markup is applied to all goods. If its size changed during the reporting period, the volume of trade turnover should be determined separately by the periods of application of different sizes of the trade markup.

Example 1. A store purchased 100 cans of coffee at a price of 1,180 rubles. per jar (including VAT - 180 rubles). Trade margin – 80%. During the reporting period, half of all goods were sold.

D-t 41, K-t 60 – 100,000 rub. – the goods are capitalized at the supplier’s prices;

D-t 19, K-t 60 – 18,000 rub. – VAT on the product is taken into account;

Dt 68, subaccount “VAT”, Kt 19 – 18,000 rubles. – accepted for deduction of VAT on this product;

D-t 41, K-t 42 – 80,000 rub. – the trade margin is reflected (including VAT - 14,400 rubles);

D-t 50, K-t 90-1 – 90,000 rub. – revenue received for the goods;

D-t 90-2, K-t 41 – 90,000 rub. – the book value of the goods is written off.

RTN = 90,000 x 44.44% = 39,996 (rub.).

D-t 90-2, K-t 42 – RUB 39,996. – the amount of realized trade margin was reversed;

D-t 90-3, K-t 68 – 13,728.81 rub. – VAT is charged on goods sold;

RTN = T1 x RN1 T2 x RN2 ... Tp x RNp,

where T is trade turnover by product groups;

Accounting at a retail enterprise has its own characteristics due to the nature of the work. Retail outlets, including large chains, are focused on the needs of end consumers and buyers.

Payments in this area are made both in cash and using bank cards. The sale of goods in a retail network is accompanied by the issuance of a number of documents, including cash receipts and sales receipts. When selling, it is not necessary to draw up invoices, delivery notes, and other shipping documents when working with the public.

The sale of material assets to the public is accompanied by legislation that protects the rights of buyers. Requirements for the sale of goods of different types may differ from each other, but the general provisions are regulated by the basic law “On the Protection of Consumer Rights”.

Control over trading activities, including those carried out by retail stores, is carried out by several organizations, including Rospotrebnadzor, the tax inspectorate, and the State Fire Supervision. If a violation of the rules is detected, an administrative fine is imposed on the owners of trading companies.

Particular attention is paid to compliance with sanitary standards. The Tax Inspectorate controls trade rules in terms of compliance with tax laws and accounting rules, formation of retail prices, and determination of financial results.

Retail sales rules provide for the issuance of shipping documentation at the request of buyers. This applies to certificates and other technical documentation confirming the product’s compliance with the declared quality. If part of the goods and materials is subject to mandatory licensing, then the seller must be ready to present these documents.

In some cases, the buyer has the right to demand a demonstration of the operation of the product, if it meets the declared quality, or if a defect is detected, the consumer has the right to return the purchase, which is also confirmed by the provisions of the law on “Protection of Consumer Rights”. In this case, it is possible to demand an equivalent replacement or a refund.

If necessary, the owner of the retail chain carries out an examination of the defective product at his own expense.

Retail trade organizations, as a rule, deal with a large volume of heterogeneous goods.

For this reason, it is important to establish accounting from the beginning to avoid further misunderstandings. Automation of actions helps to perform such tasks as monitoring the safety of inventory items, timely receipt of information about the volume of warehouse stocks, and calculating the profitability of each batch.

• pricing control;
• checking the execution of trade transactions;
• setting tasks for the financially responsible person regarding the safety of valuables;
• timely detection of defects and delays;
• carrying out inventory;
• calculation of income received.

The organization independently develops accounting policies affecting trading operations. Violation of the principles of accounting for goods can lead to such negative consequences as a decrease in profits and the formation of shortages. The taxation system is selected on the basis of the optimal cost ratio in accordance with the Tax Code of the Russian Federation.

The purchase of goods for retail trade involves the services of intermediary firms or directly from manufacturers. In addition, the store owner has the right to sell his own products to the public.

Incoming valuables from outside must have accompanying documents. The information provided contains basic data about the product, supplier, and carrier. If we are talking about an imported product, then it is necessary to have a conclusion from the State Sanitary and Epidemiological Supervision on proper quality, this especially affects the rules for the sale of food products.

Total accounting

Rice. 7-150 – Card for accounting goods for total accounting

This greatly simplifies the entry of invoices into the program.

Rice. 7-151 – Creating an item type for a total accounting card

In accounting, the difference between the purchase and sale prices is reflected in account 42 “Trade margin”. At the end of the month, the trade margin related to goods sold is determined by calculation. It is not possible to accurately determine the profit from sales using total accounting, since the exact range of goods sold is unknown.

Let's consider the procedure for preparing documents for total accounting.

This account is used mainly by organizations engaged in trading activities, as well as organizations providing public catering services.

In organizations engaged in industrial and other production activities, account 41 “Goods” is used in cases where any products, materials, products are purchased specifically for sale or when the cost of finished products purchased for assembly is not included in the cost of products sold, but Reimbursable by buyers separately.

Organizations carrying out trading activities also take into account purchased containers and containers of their own production in account 41 “Goods” (except for inventory used for production or economic needs and accounted for in account 01 “Fixed assets” or 10 “Materials”).

Goods accepted for safekeeping are accounted for in off-balance sheet account 002 “Inventory assets accepted for safekeeping.” Goods accepted for commission are accounted for in off-balance sheet account 004 “Goods accepted for commission.”

41-1 “Goods in warehouses”;

41-2 “Goods in retail trade”;

41-3 “Containers under goods and empty”;

41-4 “Purchased products”, etc.

Subaccount 41-1 “Goods in warehouses” takes into account the presence and movement of inventory located at wholesale and distribution bases, warehouses, storerooms of organizations providing catering services, vegetable storehouses, refrigerators, etc.

Subaccount 41-2 “Goods in retail trade” takes into account the availability and movement of goods located in organizations engaged in retail trade (in shops, tents, stalls, kiosks, etc.) and in buffets of organizations engaged in public catering. The same sub-account takes into account the presence and movement of glassware (bottles, cans, etc.) in organizations engaged in retail trade and in buffets of organizations providing catering services.

Subaccount 41-3 “Containers under goods and empty” takes into account the presence and movement of containers under goods and empty containers (except for glassware in organizations engaged in retail trade and in buffets of organizations providing catering services).

In subaccount 41-4 “Purchased items,” organizations engaged in industrial and other production activities using account 41 “Goods” take into account the availability and movement of goods (in relation to the procedure provided for accounting for inventories).

The posting of goods and containers arriving at the warehouse is reflected in the debit of account 41 “Goods” in correspondence with account 60 “Settlements with suppliers and contractors” at the cost of their acquisition. When an organization engaged in retail trade records goods at sales prices, simultaneously with this entry, an entry is made to the debit of account 41 “Goods” and the credit of account 42 “Trade margin” for the difference between the acquisition cost and the cost at sales prices (discounts, markups).

The receipt of goods and containers can be reflected using account 15 “Procurement and acquisition of material assets” or without using it in a manner similar to the procedure for accounting for corresponding transactions with materials.

When recognizing revenue from the sale of goods in accounting, their value is written off from account 41 “Goods” to the debit of account 90 “Sales”.

If revenue from the sale of goods sold (shipped) cannot be recognized in accounting for a certain time, then until the revenue is recognized, these goods are recorded in account 45 “Goods shipped”. When they are actually released (shipped), an entry is made on the credit of account 41 “Goods” in correspondence with account 45 “Goods shipped”.

Goods transferred for processing to other organizations are not written off from account 41 “Goods”, but are accounted for separately.

Analytical accounting for account 41 “Goods” is carried out by responsible persons, names (grades, lots, bales), and, if necessary, by storage locations of goods.

Accounting scheme for retail trade

All incoming goods must be entered into the warehouse, in other words, write down what, in what quantity and at what price we have.
Further, each transaction with this product must also be reflected in accounting, that is, recorded in a place that is reliable, but easily accessible to those involved in the process. Let’s make a reservation right away that for the purposes of accounting and tax accounting, each transaction with goods is documented with the appropriate documents - invoices and invoices, cash receipts or receipts, etc. Initial balance (if any) plus Income, minus Expense, we get the final balance.

However, a commodity is a quantity, figuratively speaking, synthetic, that is, expressed in two quantities - quantity and amount, which is reflected in primary documents. And, accordingly, it would be desirable to keep records of goods in both of these forms.

Initial balance (quantity amount) plus Receipt (arrival of goods, return of the buyer, posting to the warehouse), minus Expense (sale of goods, return to supplier, write-off), as a result we obtain the Final Balance in quantitative and total terms.

Implementing this formula in practice is not as easy as it seems at first glance, given the large number of product items, the difference in prices for batches of the same product, discounts, markdowns and other factors that are difficult to describe with paper and pen or in Excel tables, and simple memorization.

If you take a short excursion into the past, when the abacus still successfully competed with the calculator, the movement of goods was accounted for in a cumulative manner - the goods were received by the seller at the retail price and at the end of the day all that remained was to calculate and record the proceeds at the cash register. At the end of a certain period, during the inventory (audit) process, the revenue received was subtracted from the initial amount of goods received and, together with the total value of the balances, should have resulted in zero or revealed surpluses or shortages.

No analytics were expected with this method of accounting for goods - the movement of a specific product was not visible behind the amounts, only the average profit could be assessed, and simply calculating a large assortment at the right prices was not an easy task. Unfortunately, Excel, which is not far from a calculator for most novice users, still faithfully serves small businesses in our time, unnecessarily complicating their lives with multi-page tables with a huge number of items and various, often poorly structured information, while at the output offering the same, slightly modified total accounting.

How to organize the accounting of goods in retail trade? If YOU trade directly from your computer, that is, first you unsubscribed the goods, then issued them, then this article is not for YOU. This article discusses how to organize accounting in trade, for example, with products or things, when we cannot use a computer in real time. We have a computer at home. And we want to display the results for the store, whether there is a shortage or not, which product sells better, how much we earned.

Note that accounting, in this case, can be carried out in two ways - total and per-product (or analytical). But the result is always obtained only by conducting an audit of the store or transferring the goods. We never know how much or what we sold, we know how much is LEFT!

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“REVENUE” - “REVENUE” = “Calculated BALANCE”.

“Calculated BALANCE” - “Actual BALANCE” = “SHORTAGE”.

Disadvantages of the sum method:

• and the most important thing is that since we operate with amounts, we do not see the goods that are hidden behind these amounts, that is, analysis by product is impossible;
• we cannot estimate the exact profit, only the average.
• calculation errors - well, our calculator is bad - we calculated it three times, and each time the amounts were different!
• with a large assortment, it is very difficult to track the correct price of the goods for accounting, the goods were received for reporting at 30 rubles, but during the audit we count at 60 rubles, try to catch up!
• It’s difficult to keep track of a FAKE product - which of you sells more - YOU or your employee.

The commodity (analytical) method does not have all these disadvantages, and it is almost as EASY. Especially when using the simple and visual warehouse program “Light Accounting”! Let's look at this scheme in more detail. The basic formulas are as follows: “REVENUE” - “RESIDUE” = “SOLD”, “SOLD” - “REVENUE” = “SHORTAGE”.

A product is an asset of an enterprise purchased exclusively for resale. For example, a company sells cars. That is, cars are bought and put up for sale in the showroom. This is a product. And if a company purchased a car, used it for a certain period of time, and then put it up for sale, then this is already a fixed asset. More information about fixed assets can be found in our section: → “Non-current assets”.

Accounting for inventory items is carried out on active-passive account 41 (see → “How to keep accounting records of the receipt of goods at the warehouse? Postings“.). The value of property can be reflected both at purchase prices and at sales prices.

Let's look at the pros and cons of each accounting method in more detail.

The purchase price accounting method is more typical for wholesale trade or retail sales of single goods, for example, household appliances or furniture. That is, when it is possible to track the batch and the purchase price of goods and materials: quantitative and total accounting. This approach will more correctly reflect the result of the transaction for each product, and if the company uses modern inventory accounting systems, then it is easy to organize accounting using this method even in a huge supermarket.

The disadvantages of this method include:

• Increased costs (automated systems or hiring a separate specialist);
• Time costs and errors during inventory;
• Errors in determining the retail price, because purchasing prices are constantly changing even from one supplier;
• Lack of efficiency, etc.

Therefore, inventory accounting in retail is most often carried out at sales prices.

Read in more detail: → “How to keep financial records? 7 examples."

To organize accounting in this way, a markup is added to the purchase price, which is reflected in 42. This account is passive, that is, turnover is carried out only on credit.

The amount of the markup can be determined by:

• Adding a certain percentage to the purchase price;
• Adding the same amount to the price of each product;
• Establishing a single price for a certain type of product and subtracting purchases from it.

In retail, option 3 is most often used, since different suppliers may have different prices for the same product. And so that sellers do not get confused, a single price is set for it.

Documentarily, the amount of markup for each receipt of inventory items is reflected in the register of retail prices. The most convenient way is to draw up a new document for each receipt of goods. You can develop the form yourself. The following details must be specified:

• Title of the document;
• Date and number;
• Nomenclature;
• Purchase price;
• Extra charge;
• Selling price;
• Signatures of responsible persons.

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The balance sheet for account 90 is presented in the table below.

When accounting at retail prices, accounting for goods in retail trade is presented in the table below.

The balance sheet for account 90 is presented in the table below.

As we see, the financial result is the same. But in the case of accounting for inventory items in total terms at the average cost (without the use of automated systems), for example, if 3-5 batches of goods were received in a month at different prices, and the product range in the store is not 1 unit, but 2-3 hundreds, option 2 it will be much faster.

Balance 44.01 “Transportation expenses” as of 06/01/2016 - 20 thousand rubles. During the month, transport services were received in the amount of 78 thousand rubles. That is, the balance as of June 30, 2016. – 98 thousand rubles. Inventory sold per month in the amount of 275 thousand rubles. Balance of unsold inventory items as of June 30, 2016. -35 thousand rubles. The amount of goods sold and remaining is 310 thousand rubles. (275 35).

Organization of accounting in retail trade

Indeed, specially developed programs for organizing accounting have a number of advantages. By implementing the program to manage retail trade, you will be able to effectively and from any access point where there is an Internet connection.

This software for retail trade accounting is perfectly compatible with EGAIS and almost any retail equipment. 1C: Enterprise, developed in Russia, is popular among entrepreneurs and is the most common. It was developed specifically for small commercial enterprises whose owners are interested in profitability and the successful development of their establishment, be it a retail store, boutique, trade pavilion, etc.

Organization of accounting using the 1C program: The enterprise covers the entire range of activities of a retail outlet. This includes accounting, warehouse accounting, management, and logistics accounting.

An integrated approach expands the boundaries of your enterprise. The essence of organizing accounting is to process incoming information from suppliers of goods, production departments, customers, service personnel, and clients.

• reduction of expense items;
• improving the quality of trade;
• increasing the speed of service;
• increasing the profitability (profitability) of the enterprise;
• attracting clients, etc.

Thanks to accounting in retail trade, it is possible to obtain timely, detailed, objective information about the economic situation of a trading establishment.

Accounting is the simplest and most accessible way to monitor the success of a business. The object of accounting in retail trade is the product and everything connected with it: receipt, registration, movement, sale, return, shipment, dispatch, etc.

• on control over commodity flows;
• by gross and net income;
• on commodity surpluses;
• by the quantity of written-off goods;
• upon return.

It also allows you to promptly remove expired, low-quality, stale goods from sale and write them off, confirming all the transactions performed with documents.

They will tell you in detail and show you how to carry out operations for the registration and movement of goods. Any of the operations on the movement of goods is confirmed by documents: invoices and invoices, contracts of purchase, delivery, movement to a warehouse, waybills, invoices, etc.

1. Organize the seller's workplace.
2. Monitor and manage any number of goods from several points.
3. Record every product passing through the warehouse and cash register.
4. Carry out automatic pricing.
5. Automatically generate requests for the supply of goods.
6. Monitor the printing of documentation, invoices, etc.
7. Implement marketing, launch promotions and discounts.
8. control financial flows, etc.

You can increase the profit of your trading enterprise using management accounting in retail trade and the introduction of global software automation in all departments and levels. This way, you can increase productivity even if you reduce some of your employees.

Organization of accounting in retail trade using the 1C program: The enterprise makes it possible to manage any number of retail outlets, allows you to organize a cashier’s workplace using POS equipment, a barcode scanner, a label printer, a data collection terminal, integrate into the EGAIS system to confirm and record purchases and sales of alcoholic products, monitor the situation in warehouses and sales areas, maintain accounting reports and work with any assortment in the dynamics of movement.

Automation

In our time of computers and high technologies, progress could not ignore accounting, and therefore online services designed to automate accounting have become very popular. These services have significantly simplified the lives of many entrepreneurs who, due to financial instability, cannot hire a specialist and are forced to do their own accounting.

Such programs have gained popularity due to the fact that the software is not purchased entirely, but is rented. That is, a person purchasing such a program can choose the necessary functions for himself, and at the same time not purchase a software package, as well as a hardware platform in order to be able to use the software in the future.

How are retail sales recorded and revenue processed? Find out in this video.

Check your account policy settings

in the “Enterprise” menu –{amp}gt; “Accounting policy” –{amp}gt; “Accounting policies of organizations” select the desired entry (line) and open it for editing (double-click the left mouse button or press F2)

In the accounting policy settings on the “General Information” tab, the following flags should be set:

• V A special taxation procedure is applied for certain types of activities.
• V Retail trade.

In the accounting policy settings on the “Retail” tab, the following flag should be set:

• V At sale price.

In the accounting policy settings on the “UTII” tab, the following flag should be set:

• V Retail trade is subject to a single tax on imputed income.