An act on revaluation of the cost of medicines and other medical goods separately at retail and wholesale prices. Form A-2.12 form, sample 2020

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Appendix No. 2 to the Instructions on the procedure for processing commission transactions and maintaining accounting records in the commission trade of non-food products, approved by Order of Roskomtorg dated December 7, 1994 No. 99 ACT OF MARKETING “___” ______ 20___, the commission agent represented by ________________________ (last name, first name, patronymic) and the principal ________________________________________ made a markdown (last name, first name, patronymic) of the following goods. ——————————————————————— Date¦ Name ¦No. contract¦ Price according to ¦Percentage¦Price after ¦ goods ¦ ¦ contract ¦ markdown¦ markdown —-+—————+————+—————-+——-+———— —-+ —————+————+—————-+——-+———— —-+—————+————+—————-+——- +———— ——————————————————————— Commission agent ______________________ (signature) Committent _________________________ (signature) COMMENTS: ———— The markdown of things is formalized by an act drawn up commission agent in one copy (Appendix No. 2), and is recorded in the list. At the same time, the new price and markdown date are indicated on the product label attached to the item. The markdown act is transferred by the financially responsible person with the product report to the accounting department.

Download the document “Report of Markdown of Goods”

Corrections

Revaluation is often carried out using the 1C program. There is a similar table there. Some fields are filled in automatically. If you have to fill out the document manually, then the remaining empty lines can be crossed out. If errors occur, their correction must be formalized accordingly. Cross out the erroneous value with one line, and then write the correct one on top or on the side. In this case, all members of the commission and the head, as well as (if any) the financially responsible person present when drawing up the act, must sign next to the correction.

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Accounting and postings

The method of reflecting markdowns in accounting depends on the specifics of the enterprise - a wholesale company or a retail enterprise. The legislation offers two ways to account for inventory: at purchase prices or at sales prices.

In the event that the markdown will be made in an amount exceeding the markup, the enterprise creates a special reserve for the markdown of each unit or group of similar goods, which is reflected in accounting as follows: from the debit of account 91 (subaccount “Other expenses”) the amount is written off to the credit of account 14 reserve formed to reduce the cost of goods.

From the amount of the reserve, if necessary, losses for reducing the cost of products more than their cost are covered from the debit of account 14 to the credit of account 91 “Other expenses”.

In the balance sheet, the cost of goods is reflected minus the formed reserve (clause 25 of PBU 5/01 “Accounting for inventories”). The amount of the initially formed reserve may vary depending on market conditions. If the market value of the product has decreased even more, then the reserve is increased. Otherwise, the reserve is reduced or completely restored.

Enterprises that maintain a simplified method of accounting are exempt from the formation of a reserve (paragraph 2, paragraph 25 of PBU 5/01). Such enterprises include small businesses, non-profit enterprises and organizations participating in the Skolkovo project. All other organizations must form a reserve for inventory depreciation without fail (clause 20 of the Guidelines for accounting of inventories).

At purchase prices

It is applicable for both wholesale and retail.

Example:

In the case where goods and materials were discounted within the amount of the trade margin, then the decrease in its value does not need to be reflected in accounting:

Dt 41 – Kt 60 – 215,000 rub. – 100 units of linen sets were capitalized at a purchase price of RUB 2,150.
Dt 50 – Kt 90 (sub-account “Revenue”) – 119,000 rubles. – 35 sets of underwear were sold and the accountant reflects the revenue for 35 sets at a retail price of 3,400 rubles.
Dt 90 (sub-account “Cost of sales”) – Kt 41 – RUB 75,250. – the cost of 35 sold sets is written off.
Dt 90 (sub-account “VAT”) - Kt 68 (sub-account “Calculations for VAT”) - value added tax is charged on sold sets of linen.

After markdown, the calculation of the sales amount should be carried out at new prices:

Dt 50 – Kt 90 (sub-account “Revenue”) – 27,000 rubles. – 10 discounted sets were sold and the accountant reflects the proceeds from sales at the new price of 2,700 rubles.
Dt 90 (sub-account “Cost of sales”) – Kt 41 – 21,500 rubles. – the cost of 10 sets was written off at purchase prices.
Dt 90 (sub-account “VAT”) - Kt 68 (sub-account “Calculations for VAT”) - VAT is charged on sets of linen sold.

At sales prices

This accounting method is used in retail.

Example:

If at a retail outlet accounting is carried out at sales prices, then the postings from the previous example will look like this:

Dt 41 – Kt 60 – 215,000 rub. – 100 sets of linen were capitalized at a purchase price of RUB 2,150.
Dt 41 – Kt 42 – 125,000 rub. – the trade margin on the purchased batch of bed linen is reflected in a separate posting.
Dt 50 – Kt 90 (sub-account “Revenue”) – 119,000 rubles. – 35 sets were sold and the accountant reflects the proceeds from sales at a retail price of 3,400 rubles.
Dt 90 (sub-account “Cost of sales”) – Kt 41 – RUB 75,250. (35 pcs. x 2,150 rub.) – the cost of sold sets is written off.
Dt 90 (sub-account “Cost of sales”) – Kt 42 – 43,750 rub. – the trade margin on sold sets is reversed ((RUB 3,400 – RUB 2,150) x 35 pcs.).
Dt 90 (sub-account “VAT”) – Kt 68 (sub-account “Calculations for VAT”) – VAT on sold sets of linen is written off.

After the remaining sets have been marked down, the accountant records the following entries:

Dt 41 – Kt 42 – 45,500 rub. – “reversal” operation to reduce the difference in the trade margin of the remaining 65 discounted sets ((3,400 rubles – 2,700 rubles) x 65 pcs.).
Dt 50 – Kt 90 (sub-account “Revenue”) – 27,000 rubles. – revenue from the sale of 10 sets of linen at a new price of 2,700 rubles is reflected.
Dt 90 (sub-account “Cost of sales”) – Kt 41 – 21,500 rubles. – write-off of the sales value of 10 sold sets.
Dt 90 (sub-account “Cost of sales”) – Kt 42 – 5,500 rub. – the trade margin on sets sold after markdown was reversed ((RUB 2,700 – RUB 2,150) x 10 pcs.).
Dt 90 (sub-account “VAT”) – Kt 68 (sub-account “Calculations for VAT”) – VAT is written off on sets of linen sold.

Change of price tags

In large organizations, there is a well-thought-out algorithm for changing prices for individual items. Its main principle is the replacement of old prices with new ones on a priority basis.

Upward prices change earlier than downward prices. Moreover, it is prohibited to cross out the old value and write a new one on them. It is better to print new information on adhesive paper and, with one movement of the hand, replace irrelevant information on the sales floor (or in another place where buyers receive information about the cost of goods).

Act on revaluation of the cost of medicines and other medical goods separately at retail and wholesale prices

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