Reflection of non-cash retail revenue from NTT

Revenue indicators in 1C: Accounting 8.3

The amount of income from ordinary activities is reflected in the credit of account 90 “Sales” and the debit of the accounts (depending on the type of activity):

• 20 “Main production”,
• 41 "Products",
• 62 “Settlements with buyers and customers”, etc.

For accounting purposes, the 1st subaccount is used – 90.01 “Revenue”.

Entries to the account are made cumulatively throughout the year, and at the end they are written off to the 99th account. Where is the profit or loss from the company's activities determined?

Therefore, in order to see the information in the program, it is necessary to generate a turnover balance sheet (SAS) for account 90.01.

To do this, in the “Reports” menu in the “Standard reports” section, you must select “Account balance sheet”. In the window that opens, set the period for which the report is generated, indicate the account. 90.01, select an organization.

Using the “Show settings” button you can set:

• Grouping by item groups, organizations, VAT rates;
• Make a comparative selection;
• Select indicators;
• Set up additional fields, for example, account;
• Sort by specified parameters;
• Arrange in a certain way.

These settings are made on the appropriate tabs. Be sure to check the box on the “Grouping” tab next to “By subaccounts”.

The generated SALT shows the balances at the beginning and end of the period for the debit and credit of the account and subaccounts, as well as the turnover for the period for the debit and credit. This information, among other things, can be expanded by item groups. See which products brought the most profit. By clicking on the amount, you can open transactions for specific goods included in this amount and see more detailed data.

Gross income in 1C

Every company is interested in ensuring that its income is higher than its expenses. When keeping records using the 1c program, you can clearly track the gross profit from the sale of goods.

What is gross profit

First we need to understand the concept of “gross profit”.

Definition 1

According to Wikipedia, gross profit is the income a business generates from its core business. To be more precise, this is the difference between revenue and the cost of selling a product or service.

To calculate gross profit, use the formula:

Gross profit = sales revenue – cost of goods and services

When keeping records through the 1c program, calculating all this is much easier. In its functionality, the Gross Profit report is similar to the Sales report. This report is actively used by enterprises or companies to calculate and analyze the sales of goods, as well as the effectiveness of each individual sales consultant, sales manager, etc.

The report is generated both for each individual responsible person and for the division, organization, and nomenclature.

The functionality for gross profit also works when summing up annual and monthly reporting: reporting by days, weeks, months, quarters, years.

This grouping allows you to compare sales over periods and take specific steps to improve sales statistics and improve the quality of work of sellers.

Can not understand anything?

Try asking your teachers for help

How to create a “Gross profit” report in the 1c system

In the 1c: Accounting 8 program, it is possible to create a report on gross profit based on the following indicators: the amount of total revenue by product range, profitability, selling price of goods, cost excluding VAT. To do this you need to take the following steps:

1. Open Menu - Sales - Gross Profit.
2. Enter all indicators in the corresponding boxes.
3. Select the required period, click the button on the “Generate” screen (Fig. 1).
4. Based on the need, the report can be printed.

Figure 1. Gross profit. Author24 - online exchange of student work

Visually, this grouping resembles the “Sales” report. In 1c, the entire analysis process is automated and therefore does not require additional configuration settings.

The only thing that cannot be done in the “Gross Profit” management report is to analyze existing discounts that are given to customers. But to analyze discounts, you can use the “Sales” report.

What must be taken into account in the cost of goods

The cost of goods and services primarily consists of the price we paid to purchase the goods from the supplier. The 1C program allows you to indicate exactly how the product was purchased: official or unofficial. Secondly, the cost includes additional expenses, which can also be official, in other words, by check, or unofficial.

An example of unofficial expenses would be paying a bribe at customs or paying cash to a driver who transported goods. Typically, such additional costs do not go through the accounting department, but are always taken into account when calculating the final cost.

If these are official expenses, then they can be easily entered into management accounting. Such expenses include excise duty, customs clearance tax, delivery of goods through a logistics company, and the like.

All this can be entered into the program in a separate document called “Receipt of additional expenses”. In addition, there may be several such documents.

And all this is available in the standard 1c configuration without additional modifications by programmers.

Often the report does not include direct costs, which include payment to the sales manager or home delivery directly to the customer, in other words, these are not charged as a separate service offered. It is worth noting that the more data on additional expenses is entered into the program, the more accurately the gross profit from sales can be calculated.

Gross income is incorrectly calculated: errors and their correction

An inexperienced user of the 1c program often makes mistakes, due to which the gross profit of the enterprise is incorrectly calculated. Thus, inaccurate revenue data may present a distorted picture of the actual sales revenue, which may trigger losses for the company.

Figure 2. Errors in the 1C program. Author24 - online exchange of student work

There are two types of errors that occur when calculating gross income:

1. Writing off goods as a minus. The main problem encountered when maintaining reports in 1C. This is due to the fact that, in fact, there is no product in stock, but the company still sells it. When trying to sell a product, the program throws an error. The failure occurred because the delivery dates for the goods were entered incorrectly. To correct, go to Menu: Reports → Inventory (warehouse) → List of goods in warehouses. Change the time.
2. Errors in party accounting. Such a failure is most often caused by the fact that the posting of documents was made retroactively. Then the gross profit calculation will always be wrong. It is important to keep track of the documents and specified dates. To do this, click on Menu: Operations → Posting documents. This allows you to post the necessary documents of the required type for a separately selected period. In the standard settings, at the end of each month, the program starts “Post by batches”, which calculates the cost of goods again. Menu: Documents → Advanced → Post by batch. After that, you need to start processing. As a result, the program will correct all accounting errors and the data will be entered correctly.

To successfully calculate the cost of production in the “Gross Profit” report, it is very important to regularly restart batch documents and always respond to errors indicated by the program when there are no goods in stock. All this taken together will allow you to correctly display gross income, see the overall picture of income, and take specific steps to increase profits, as well as for the prosperity of the company.

Source: https://spravochnick.ru/1c_buhgalteriya/valovye_dohody_v_1s/

Nuances of accounting for income on accounts 90 and 91

The analysis of profitability for ordinary activities, as mentioned earlier, is carried out using account 90.01 “Revenue”. This account has a sub-account:

• nomenclature groups,
• VAT rates.

Other income is recorded in the account. 91.01 and are divided by subconto:

• other income and expenses
• and realizable assets.

Accordingly, if you need to analyze only revenue from ordinary activities, then we form SALT according to the account. 90.01. If you are also interested in other income, then we prepare a report on the account. 91.01.

In tax accounting, revenue is divided into:

• sales income
• and non-operating income.

Sales income includes income from the sale of goods and services of own production, which goes to the account. 90.01.1. It is divided into product groups for sales of products and services and other product groups.

Proceeds from the sale of property rights are also included. This is already counting. 91.01. And it is divided into articles:

• realization of property rights other than claims,
• implementation of the right of claim as the provision of financial services
• and the exercise of the right of claim after the payment is due.

In tax accounting, income from sales is divided by profitability from the sale of other property - types of items:

• sale of other property,
• implementation of construction projects.

Also, income from sales for NU purposes includes income from the sale of securities and revenue reflected on line 340 of sheet 3 of Appendix 3. For the latter, types of items:

• exercise of the right of claim before the payment is due,
• sale of intangible assets
• and sale of fixed assets.

Tax accounting includes non-operating income. They, like the above, are taken into account on the account. 91.01.

Consequently, if the management of a company wants to assess the total profitability of the enterprise, then they form SALT 90.01, summing it with the indicators of SALT account. 91.01.

If detailed information on other income and expenses is required, then when creating SALT, the appropriate “daws” should be checked by type of item.

You can view analytics on transactions in the account card. 90.01. To do this, click on the amount in one of the SALT columns.

In the card, by clicking on a document, you can open a window with it.

Accounting for sales of goods in retail trade

Procedure for using cash register equipment

Under a retail purchase and sale agreement, the seller, engaged in business activities of selling goods at retail, undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to business activities (clause 1 of Article 462 of the Civil Code; hereinafter - GK).

Unless otherwise provided by law or a retail purchase and sale agreement, a retail purchase and sale agreement is considered concluded in the proper form from the moment the seller issues a cash receipt or sales receipt or other document confirming payment for the goods to the buyer (Article 463 of the Civil Code).

Legal entities and individual entrepreneurs, when selling goods, performing work, providing services, conducting electronic interactive games, accept cash and (or) bank payment cards (including when making advance payments, prepayments, deposits and funds accepted as collateral) using cash register equipment, models (modifications) of which are included in the State Register, and (or) payment terminals, automatic electronic devices, vending machines, unless otherwise established by legislative acts and these Regulations (clause 3 of the Regulations on the procedure for use cash register equipment, payment terminals, automatic electronic devices, vending machines and accepting cash, bank payment cards as a means of making payments on the territory of the Republic of Belarus when selling goods, performing work, providing services, carrying out activities in the field of gambling, lottery activities, conducting electronic interactive games, approved by Resolution of the Council of Ministers and the National Bank of July 6, 2011 No. 924/16; hereinafter referred to as Regulation No. 924/16).

In accordance with clauses 6-8, 14, 17 of Regulation No. 924/16, cash register equipment is used by legal entities and individual entrepreneurs after its registration with the tax authority in the manner determined by the Ministry of Taxes. The requirement of clause 6 of Regulation No. 924/16 does not apply to cash register equipment with an installed means of control by the tax authorities.

Cash registers, incl. combined with taximeters, and ticket printing machines (except for cash registers, including those combined with taximeters, and ticket printing machines with an installed tax authority control system), registered with the tax authority, are used for 6 years from the date of first registration of cash registers devices, incl. combined with taximeters, and ticket printing machines in the tax authority and during the period that their models (modifications) are in the State Register.

Legal entities and individual entrepreneurs selling goods in a retail facility with a retail area of ​​650 m2 or more are required to use cash register equipment that provides differentiated accounting of data on goods.

For each unit of cash register equipment (with the exception of cash register equipment used in their activities by individual entrepreneurs - payers of the single tax on individual entrepreneurs and other individuals, cash register equipment built into automatic electronic devices, vending machines, special computer systems and cash register equipment with an installed device control of tax authorities) a cashier's book is maintained in accordance with Appendix 2, the availability of which must be ensured at the location where cash register equipment is installed.

The cashier's book is intended for daily control of cash flows recorded by cash register equipment, and must be laced, numbered and sealed with the signatures of the head of the legal entity and the person in charge of accounting, as well as the seal of the legal entity or the signature of an individual entrepreneur.

It is allowed to maintain a cashier's book using software and hardware, provided that all details provided in the form of the cashier's book are filled out. In this case, the sheets of the cashier’s book are formed in the form of the output form “Loose sheet of the cashier’s book”. In the last output form “Loose sheet of the cashier's book” for each month the total number of sheets of the cashier's book for each month must be printed, and in the last such form for the calendar year - the total number of sheets of the cashier's book for the year. The sheets of the cashier's book in the output forms are numbered in ascending order from the beginning of the year. The output forms “Loose sheet of the cashier's book” are bound in chronological order throughout the year. At the end of the calendar year (or as necessary), the total number of sheets for the year is certified by the signatures of the head of the legal entity and the person in charge of accounting, as well as the seal of the legal entity or the signature of an individual entrepreneur.

The cashier is obliged to process the amounts of accepted cash and (or) funds when making non-cash payments through the use of bank payment cards using payment terminals (including when making advance payments, prepayments, deposits and funds accepted in as collateral) through cash register equipment. Carrying out payments in cash and non-cash form through cash register equipment is carried out in accordance with the operational documentation for the cash register equipment. To confirm the acceptance of the specified amounts, the cashier is obliged to issue the buyer (consumer) a payment document confirming payment for the goods, work performed, services rendered, and also place the cash received from the buyer in the cash drawer of cash register equipment (if any) or other place of similar purpose .

Sales of goods for cash

Account 90 “Income and expenses for current activities” is intended to summarize information on income and expenses related to the current activities of the organization, as well as to determine the financial result for it (clause 70 of the Instructions on the procedure for applying the standard chart of accounts, approved by resolution of the Ministry of Finance dated June 29, 2011 No. 50; hereinafter referred to as Resolution No. 50).

On the account 90 reflects revenue from the sale of products, goods, works, services, taxes and fees calculated from the proceeds from the sale of products, goods, works, services, cost of sales of products, goods, works, services, administrative expenses, sales expenses, other income and expenses for current activities.

The amounts of trade margins (discounts, surcharges), taxes included in the price of goods attributable to goods sold, accounted for at retail prices, are reflected using the “red reversal” method.

by debit account 90 and credit account. 42.

The cost of goods sold, when reflecting revenue from their sale in accounting, is reflected in the debit of the account. 90 and credit account. 41.

Situation 1

A retail trade organization sells furniture. Sales proceeds received by the cash desk amounted to 19,560 rubles. The trade markup is 22%, the VAT rate is 20%. Goods are accounted for at retail prices.

Business transactions are reflected in accounting as follows.

Sales of goods using bank cards

Bank payment card is a payment instrument that provides access to a bank account, accounts for recording deposits, loans of an individual or legal entity for receiving cash and making non-cash payments, as well as ensuring the conduct of other operations in accordance with the law (Article 273 of the Banking Code; hereinafter referred to as BC).

The procedure for making settlements for transactions performed using bank payment cards is established by the Instruction on the procedure for performing transactions with bank payment cards, approved by Resolution of the Board of the National Bank dated January 18, 2013 No. 34 (hereinafter referred to as Instruction No. 34).

For the purposes of Instruction No. 34, the following terms are used with the following meanings:

- issuing bank - a bank, non-resident bank that issues cards and has assumed obligations to transfer funds from customer accounts in accordance with the terms of agreements on the use of cards and (or) obligations to transfer funds in accordance with the terms of loan agreements, providing for the provision of a loan when using a credit card (hereinafter referred to as the loan agreement);

- acquiring bank - a bank, a legal entity - a non-resident, a foreign organization that is not a legal entity under foreign law, which has entered into agreements with trade (service) organizations to receive and process information about payments made by cardholders when using cards, to carry out settlements according to the specified payments in accordance with concluded agreements and servicing cardholders for transactions when using cards;

— Internet acquiring is the activity of an acquiring bank, including settlements with trade (service) organizations for transactions on the global Internet computer network carried out using cards issued by this bank and other issuing banks;

— acquiring is the activity of the acquiring bank, including settlements with trade (service) organizations for transactions using cards, servicing cardholders for transactions using cards.

According to clause 21 of Instruction No. 34, acquiring, Internet acquiring for transactions when using cards in trade (service) organizations is carried out by acquiring banks on the basis of agreements concluded with trade (service) organizations.

The essential terms of the contract with a trade (service) organization are:

— name of the payment system whose cards are accepted by the trade (service) organization;

— the procedure for issuing check cards and (or) other documents necessary for non-cash payments and submitting them for payment;

— the procedure and terms of non-cash payments, the name of the currency of compensation transferred to the trade (service) organization by the acquiring bank;

— amount of remuneration of the acquiring bank;

- other conditions regarding which, at the request of one of the parties, an agreement must be reached.

The acquiring bank is obliged to carry out acquiring for transactions using cards issued in accordance with the rules of the internal payment system BELKART, international payment systems MasterCard, Visa.

The acquiring bank and (or) other legal entity (individual entrepreneur), on the basis of an agreement concluded with the acquiring bank, ensures training of personnel of trade (service) organizations for high-quality and safe service to cardholders. The acquiring bank develops instructions for cashiers in accordance with local regulatory legal acts of the bank, taking into account the rules of payment systems and sends instructions to the trade (service) organizations.

After concluding an agreement with a trade (service) organization, the acquiring bank is obliged to provide the trade (service) organization with information on the procedure:

— identification of the card holder;

— return of funds in the event of the card holder’s refusal of the paid product (work, service) on the grounds provided for by law;

— providing the acquiring bank (an organization authorized by the acquiring bank) and cardholders with information about the impossibility of carrying out transactions when using cards;

— taking by the acquiring bank (an organization authorized by the acquiring bank) measures to ensure the conduct of transactions when using cards in the event that it is impossible to carry out transactions when using cards.

Card receipts for transactions when using cards are generated on paper and (or) electronically in accordance with the rules of the acquiring bank and (or) payment system. Card checks on paper are issued in the manner prescribed by technical regulatory legal acts of the National Bank, other regulatory legal acts, taking into account the rules of the payment system (clause 33 of Instruction No. 34).

The standard chart of accounts established by Resolution No. 50 (hereinafter referred to as the standard chart) does not provide for a separate account for recording transactions with bank payment cards. Account 57 is intended to summarize information on the flow of funds in Belarusian rubles and foreign currencies deposited in the cash desks of banks, incl. through collection, or post offices for crediting to settlement or other accounts of the organization, but not yet credited for their intended purpose, as well as the movement of funds in Belarusian rubles for the purchase of foreign currency and funds in foreign currencies for sale.

According to the author, it is most advisable to use a separate subaccount to the account. 57 when reflecting settlements on bank cards, for example, subaccount 57-4 “Settlements on bank payment cards”.

Situation 2

A retail trade organization sold goods paid for using bank payment cards for a total amount of 1,731 rubles. VAT included. The estimated VAT rate is 13.6826%, the average percentage of realized trade markups is 24.4578%. The commission of the acquiring bank was 30 rubles; distribution costs attributable to goods sold using bank payment cards – 225 rubles. (this amount already includes the commission of the acquiring bank).

Business transactions are reflected in accounting as follows.

It should be remembered that in accordance with part one of Art. 12.20 of the Code of Administrative Offences, violation of the procedure for using cash register equipment

, automatic electronic devices, vending machines and (or) payment terminals when selling goods, performing work, providing services, as well as the absence of such equipment and (or) terminals when selling goods, performing work, providing services, entails a fine
:
• on an individual entrepreneur − in the amount of up to 100 basic units;

• for a legal entity – from 10 to 200 basic units.

Sales of goods for electronic money

Business entities have the right to accept electronic money as payment for goods and services. The advantages of such operations are that as sales markets expand, payments are made more quickly and in a controlled manner.

Article 274 of the BC establishes that electronic money

– these are electronically stored units of value, issued into circulation in exchange for cash or non-cash funds and accepted as a means of payment when making settlements both with the person who issued these units of value and with other legal entities and individuals, and also expressing the amount of the obligation of this person to return funds to any legal entity or individual upon presentation of these units of value.

The issuance of electronic money is carried out by the bank on the basis of a license to carry out banking activities.

The main document regulating the use of electronic money is the Rules for carrying out transactions with electronic money, which were approved by Resolution of the Board of the National Bank dated November 26, 2003 No. 201.

It should be noted that organizations and individual entrepreneurs who carry out retail trade based on samples through online stores, from July 10, 2012, are obliged to provide customers with the opportunity to pay for the purchased goods by remote transfer of funds, one of the types of which is the use of electronic money (p 2 Resolution of the Council of Ministers dated March 30, 2012 No. 291 “On introducing additions and changes to the Resolution of the Council of Ministers of the Republic of Belarus dated January 15, 2009 No. 31”).

Revenue from sales of products, goods, works, services, incl. accepted using electronic money, in accounting it is income from current activities (clause 6 of the Instructions for accounting of income and expenses, approved by Resolution of the Ministry of Finance dated September 30, 2011 No. 102).

To account for electronic money, it is advisable to use an account. 55 by introducing an additional subaccount to it, for example,

55-4 “Electronic money”.

The commission to the issuing bank (agent) for the redemption of electronic money, payment for additional services in accounting is reflected in the account. 44, and in the tax authorities it is included in the costs taken into account when taxing profits.

When conducting transactions with electronic money, primary documents are generated on paper and (or) electronically. The fact that reports are prepared electronically can be indicated in contracts. The organization's accounting policies must provide for the procedure for document flow and storage of data received electronically.

Situation 3

A trading organization through an online store sold goods that were paid for using electronic money using the EasyPay system, for a total amount of 420 rubles. VAT included. The VAT rate is 20%, trade markup is 30%. The acquiring bank commission was 1.8%. The proceeds are credited minus the bank commission.

Business transactions are reflected in accounting as follows.

Sergey KOZYREV

Analysis of income under the simplified tax system

If an enterprise applies a simplified taxation system, then income is recognized on a cash basis. As soon as the funds arrived at the cash desk, they were reflected in the accounting records. In this case, data on income for tax purposes will not be reflected in the SALT.

Therefore, to estimate revenue and profit, it is better to generate a report “Analysis of accounting according to the simplified tax system.” Here you need to take the amount from the blocks and be sure to check it. Otherwise, there is a risk that the “Receipts from Buyers” block will reflect all receipts of money, incl. and fines.

To analyze receipts, you need to click on the block. Additional information about profitability will be revealed. For example, the “Retail Revenue” block contains revenues reflected in retail sales reports. When you click on the line with the report, the document itself will open.

You should definitely analyze the “Income recorded manually” block, because all the adjustments that were made are reflected there.

How to view monthly revenue in 1c

» Financial law The developed report calculates the net profit of an enterprise in two different ways:

1. As gross profit minus costs (Income Statement)
2. Based on changes in net working capital

Using two methods simultaneously allows you to increase accuracy and more fully control the state of affairs.

It contains all the information about sales by receipts for the day.

This method allows you to see the profit and determine how it was formed.

1. Calculate gross profit - this is the difference between revenue and cost of goods sold
   It is shown by the report “Gross Profit Report”
2. To generate the result you need:
   Calculate gross profit - this is the difference between revenue and cost of goods sold. It is shown in the report “Gross Profit Report”
3. Subtract other expenses from it (costs - rent, salary, etc.)
   Other expenses are recorded by the documents “Receipt of goods and services”, Expense of funds (payment order issued from the bank, cash order from the cash desk).
4. Other expenses can be viewed in the Costs report.
5. Other expenses can be viewed in the Costs report.
6. Subtract other expenses from it (costs - rent, salary, etc.)
   Other expenses are recorded by the documents “Receipt of goods and services”, Expense of funds (payment order issued from the bank, cash order from the cash desk).
7. Other expenses can be viewed in the Costs report.
8. It is shown by the report “Gross Profit Report”
9. Other expenses are recorded by the documents “Receipt of goods and services”, Expense of funds (payment order issued from the bank, cash order from the cash desk).

Application solution report Net profit report in 1C: Trade Management 10.3 is designed to analyze the gross profit of an enterprise received from the sale of goods.

The method is quite labor-intensive, because All costs must be recorded methodically and accurately.

It is this report that is actively used by sales organizations to analyze sales and view the performance of sales managers. A report can be generated with rows grouped by organization, division, item, or by responsible person (seller, manager). To compare sales in different periods, you can group the report by days, weeks, months, quarters, or years.

As you can see, there are a lot of settings, and they all provide quite interesting functionality for a comprehensive analysis. Let's look at them: The report displays the number of goods sold, the amount of sales, the cost of sales and the amount of profit received from the sale of goods.

At the same time, the cost of goods takes into account those costs that affect the cost.

Estimation of enterprise profit

To see the profit, you will need to perform the operation of closing accounts 90 and 91 using the “Closing the month” procedure.

To do this, in the left “Operations” menu, select the “Month Closing” section. Set the period and indicate the name of the company. After performing this operation on the account. 99 will reflect the amounts from accounts 90 and 91.

If there is a debit result on account 99, this is a loss, if there is a credit result, this is a profit. Therefore, it is possible to generate a balance sheet according to the account. 99 and view the “Account Analysis” or “Account Turnover” reports.

Here you can see which amounts came from 90 and which from 91 accounts.

By clicking on the amounts, you can drill down into details. Accordingly, if the amounts came from the account. 90 – then this is profit or loss from the main activity. If from the account 91 - non-operating loss or profit. For those who use the simplified tax system, it is recommended to generate a report “Analysis of accounting according to the simplified tax system.”

Accounting in wholesale trade

Accounting records in wholesale trade enterprises, postings:

Convenient analytics for organizational management

It is more convenient for management to estimate revenue in the context of management reports. They are located in the “Manager” menu in the “Sales” section.

Inside the section, analytics are presented in sections:

• by counterparties, incl. on payments and sales comparison;
• by nomenclature and nomenclature groups, incl. comparison;
• gross profit.

Accordingly, you can select each of these reports. In essence, it will duplicate the information contained in the accounting reports, but in a language more understandable to the manager.

First, these reports present metrics in both graphical and tabular form. Which more clearly represents the financial position of the company.

Secondly, the reports indicate the top five, leading by counterparties or by product range, which allows us to draw the appropriate conclusions.

Let's look at each report separately.

Revenue analysis by counterparties

Sales analysis will allow you to see cash retail receipts, receipts via payment cards, and payments under contracts. Determines the most profitable counterparties. You need to go to the “Sales by counterparties” section, set a time period, select an organization and click the “Show settings” button.

On the “Indicators” tab, select “quantity” and/or “amount”. On the “Grouping” tab, use the add button and check the boxes to select the desired sections:

• agreement,
• document,
• counterparty,
• nomenclature,
• nomenclature group,
• organization.

In the remaining tabs, configure selection, add fields, sorting, or select a design.

Then click “Generate”.

Accordingly, on the graphs you can see the leading buyers by amount or quantity. Assess the volume of orders, and, consequently, potential revenue, for each enterprise. Please note that amounts are indicated including VAT.

Below the graphs is a table with data for each counterparty by quantity and amount per month and total for all customers.

Accordingly, it is possible to determine the seasonality of sales - the months when shipments were maximum and/or minimum. This data allows you to plan sales. You also need to understand that the report does not reflect the indicators of 91 counts.

The “Sales by counterparties (by payments)” form shows in the same sections of customer payments - revenue. Also monthly and for 5 top organizations.

The “Comparison of sales by counterparties” form will show both the sales themselves in quantitative and total accounting, and will reflect the increase or decrease in percentage terms.

This will allow company managers to conduct appropriate negotiations with buyers. Find more interesting conditions for them. And in the future, increase profits due to increased sales volumes.

Reflection of payment by bank card.

In cases of paying for goods with bank cards, information is entered on the “Payment cards and bank loans” tab.

When adding a new line, you must fill in the “Type of payment” attribute by selecting it from the “Types of payment for organizations” directory.

We will introduce a new type of payment “Payment card”.

We indicate the payment type - “Payment card”.

The bank with which the organization has an acquiring agreement is selected as a counterparty. The bank must be entered into the “Counterparties” directory. In the “Agreement” detail, select the acquiring agreement concluded with the bank.

As the settlement account used for payments by bank cards, select account 57.03 “Sales by payment cards”. In the “Percentage of bank commission” detail, enter the percentage of the bank commission specified in the acquiring agreement.

After selecting the payment type, all payment line details are filled in automatically, all we have to do is enter the payment amount:

After posting the document, the following transactions will be generated:

I note that to distribute retail revenue between different payment methods from customers, account 62.R “Settlements with retail customers” is used. It does not keep analytical records for counterparties, as for other subaccounts of account 62. Analytics is carried out only for retail outlets (sub-account “Warehouses”).

Account 57.03 is closed when the receipt of funds to the current account is reflected (automatically when exchanging with the bank or manually with the document “Receipt to the current account”).

Thus, in 1C Enterprise Accounting version 3.0, payments by bank cards from retail customers are registered

.

Reflection in retail sales accounting is one of the most common transactions in trade. Retail sales in 1C 8.3 Accounting are accounted for using a special document - a retail sales report. Filling out this report can be automated, or you can generate it manually. Read this article on how to fill out a retail sales report in 1C 8.3.

When selling goods at retail, several transactions must be reflected in accounting:

• Receipt of funds from the buyer (cash or non-cash);
• Reflection of revenue on the credit of account 90;
• Write-off of cost of goods sold.

In 1C 8.3 Accounting there is a special document that forms these operations - a retail sales report. There are two ways to create it:

1. In automated mode
2. In manual mode

If a store has equipment and software that records all product movements online, then such a retail outlet is considered automated. In this case, using special 1C software, you can automatically generate a report on retail sales in 1C 8.3.

If the store does not have equipment for detailed accounting of sales, then such a retail outlet is considered non-automated. The report on retail sales in such cases is done manually or based on inventory. As a rule, non-automated points are trays, kiosks and small shops.

In 1C 8.3 Accounting in the “Warehouse” directory, for each retail outlet you need to select one of two types of warehouses:

1. Retail store;
2. Manual point of sale.

For stores with automated accounting, choose the first type of warehouse. For other points of sale, select the value “Manual point of sale”.

How to make the necessary settings in 1C 8.3 Accounting in a few steps and fill out a report on retail sales, read in this article.

Quick transfer of accounting to BukhSoft