The main indicators characterizing the work of retail enterprises are retail turnover and profit. Retail turnover is the sale of goods to the public through a distribution network. The primary documents for the receipt of goods are TTN, TN, which are accompanied by packaging labels and quality certificates. In cases where discrepancies are detected during the acceptance of goods, a commission is created that accepts the valuables and draws up an acceptance report. Goods received in retail trade are reflected in active account 41/2 “Goods in retail trade” at free retail or fixed retail prices with VAT, and for some goods with sales tax.

Since free retail prices differ from purchase prices, it becomes necessary to take into account the difference between sales and purchase prices, which includes VAT on the retail price of goods, trade markups and sales tax. This difference is reflected accordingly in three subaccounts: 42/1 “Trade margin”, 42/3 “Value added tax in the price of goods”, 42/4 “Sales tax”.

Input VAT is accounted for in subaccount 18/4. Settlements with suppliers - on account 60, expenses - on subaccount 44/2 “Distribution costs”. When goods arrive, the following records are made:

– Debit 41/2 Credit 60 – at supplier’s selling prices excluding VAT;

– Debit 18/4 Credit 60 – VAT on the purchase price of goods;

– Debit 41/3 Credit 60 – packaging excluding VAT;

– Debit 44/2 Credit 60 – transportation costs for delivery;

– Debit 41/2 Credit 42/1 – trade markup;

– Debit 41/2 Credit 42/3 – VAT in the retail price of the goods;

– Debit 41/2 Credit 42/4 – sales tax in the retail price of the product;

– Debit 60 Credit 51 – payment to the supplier for goods received;

– Debit 68/2 Credit 18/4 – VAT paid to the supplier.

The moment of sale in retail trade is the moment the money arrives at the cash register. For synthetic accounting of sales of goods, account 90 is used. It is intended to control the volume of retail turnover, identify gross income from sales, i.e., the amount of realized trade markups, VAT and other taxes paid from gross income from sales. During the month, this account reflects the sale of goods at sales prices by debit and credit. By credit – trading revenue at sales prices based on cash reports, by debit – cost of goods sold at sales prices (based on commodity reports). At the end of the month, sales markups, VAT and sales tax are calculated, and distribution costs for goods sold are also written off. After this, the amount of profit received is determined and account 90 is closed with account 99.

The amount of sales tax on goods sold is determined by multiplying the amount of goods sold by the average tax percentage and dividing by 100. The resulting amount is used to reverse the tax on the credit of subaccount 42/4 and the debit of subaccount 90/2, while simultaneously charging the tax to the budget on the debit of subaccount 90/5 and subaccount credit 68/2. To determine the amount of VAT, it is necessary to multiply the amount of goods sold by the average tax percentage and divide by 100. An entry is made for this amount using the “red reversal” method D-t 90/2 K-t 42/3. At the same time, VAT is charged on revenue for the same amount by writing: D-t 90/3 K-t 68/2.

To determine the realized trade markup, it is necessary to multiply the amount of goods sold by the average percentage of the trade markup. The amount received is reflected by the “red reversal” method D-t 90/2 K-t 42/1.

The receipt of revenue to the store's cash register is reflected by posting D-t 50/1 K-t 90/1. Write-off of the cost of goods sold – D-t 90/2 K-t 41/2. Delivery of proceeds to the bank collector - D-t 57 K-t 50. Crediting proceeds to the current account D-t 51 K-t 57.

Calculation of contributions to target budget funds from revenue at the established uniform rate - D-t 90/5 K-t 68/2. Write-off of distribution costs attributable to goods sold – D-t 90/2 K-t 44/2. Reflection of the financial result – D-t (k-t) 90/9 K-t (d-t) 99.

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LETTER from the Ministry of Trade of the RSFSR dated 02/21/91 1-133733-8 ABOUT METHODOLOGICAL AND REGULATIVE DOCUMENTS ON THE APPLICATION OF TAXATION IN TRADE... Relevant in 2018

III. Accounting for inventory items at retail enterprises

At retail trade enterprises, goods are accounted for in total terms at selling prices.

On the date of receipt of goods at free prices, a revaluation of similar goods available in the trading enterprise is carried out.

Revaluation of remaining goods is carried out without closing the store by a commission appointed by the head of the enterprise. The difference from the revaluation of goods in the amount of 50% is used to replenish our own working capital and 50% is taken into account in account 42 “Trade discounts, capes”. When revaluing goods, the commission performs relabeling. The results of the revaluation are documented in a revaluation act in a standard form.

The movement of goods in a retail trade enterprise is accompanied by the following records:

1. Receipt of goods received from suppliers at free selling prices

Dt 41 Kt 60 at free selling prices or selling prices + wholesale premium of up to 3% to the free selling price

Dt 41 Kt 42 retail markup on free selling prices (up to 17%)

2. For the amount of proceeds from the sale of goods at free retail prices

Dt 50 Kt 46 for the amount of cash proceeds at free retail prices

3. Write-off of goods sold

Dt 46 Kt 41 at free retail prices

4. Reflection of the realized retail markup in accordance with the calculation (red reversal)

Dt 46 Kt 42 for the amount of realized retail markup

5. Write-off of gross income to the results of economic activities

When revaluing the balance of goods for which free retail prices have been established

Dt 41 Kt 14 for the difference between free retail prices and previously valid retail prices

Reflection of the difference from revaluation

Dt 14 Kt 85 for 50% of the difference between free retail prices and previously existing (registration) prices, used to replenish own working capital

Dt 14 Kt 42 for 50% of the difference between free retail prices and previously existing (registration) prices, left as the gross income of the enterprise after the sale of goods

In accordance with clause 26 of the Regulations on the mechanism for the formation of contractual (free) prices for consumer goods in 1990-1991 -

revaluation due to an increase in free retail prices

Dt 41 Kt 14 for the difference between the newly established free retail prices and the previously existing free retail prices

use of additional valuation at the expense of the regulation fund (commercial risk)

Revaluation of goods for the difference between free retail prices established by local Councils of People's Deputies and free retail prices established by trading enterprises

Dt 14 Kt 68 for the amounts of revaluation of goods sent to the local and republican budgets

Regulation of inventory differences in case of shortage of goods

Dt 84 Kt 41-3 for the cost of shortage of goods at free retail prices of this enterprise

To manage the activities of an enterprise as efficiently as possible, it is necessary to have correct economic information. Accounting at the enterprise will help you obtain all the necessary data.

If we are talking about a retail trade enterprise, then the main object of accounting is goods. Therefore, accounting is obliged to ensure that all incoming goods are accounted for and that all possible transactions related to their departure are reflected in a timely manner. Purposes of accounting for goods in retail trade:

• control over the safety of goods
• Timely reporting of gross income and inventory status.

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Accounting tasks:

• ensuring financial liability for goods
• checking the correctness of registration of commodity transactions
• identification of stale and slow-moving goods
• checking the timely receipt of goods
• monitoring the correctness of inventory
• identification of gross income
• control over pricing.

Principles of accounting for goods in retail trade:

• unity of accounting indicators
• the ability to obtain accounting information as quickly as possible
• organization of accounting in strict accordance with the liability agreement
• uniformity of valuation during capitalization and write-off
• the organization itself chooses the optimal accounting scheme
• periodic planned and unscheduled inventories
• control over the activities of financially responsible persons (counter checks).

If a retail trade enterprise strictly monitors the implementation of the goals, objectives and principles of accounting for goods, all accounting tasks 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 receipt of goods in retail trade

In retail trade, goods can come directly from manufacturers or from wholesale trade organizations. Goods entering the retail chain must have accompanying documents drawn up in the prescribed manner.
If goods are delivered from a supplier to a retail enterprise by road, a consignment note is issued. This document consists of two sections: commodity and transport.

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

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

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

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

The consignment note is issued in two copies. One of them remains with the financially responsible person on the supplier’s side, and the second is transferred to the financially responsible person to the recipient of the goods.

Goods can be delivered from out-of-town suppliers by other means of transport (rail, air or water transport). Depending on the delivery method, the list of documents may vary.

All goods sold through the retail network must be accompanied by 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 from the State Sanitary and Epidemiological Inspectorate of the Russian Federation about passing the assessment in the manner prescribed by law. The sale of goods (food and food raw materials) without these documents is prohibited.
Goods supplied to retail trade are received by financially responsible persons on the day of receipt based on their availability.

Synthetic accounting is maintained on active account 41 “Goods” and subaccount 2 “Goods in retail trade”. Receipts are reflected as a debit of the account, and disposals as a credit. In this case, the debit balance is reflected in section 2 “Current assets”. If goods are accounted for at sales prices, then the difference between the sale and purchase prices is reflected in account 42 “Trade margin”.

Analytical accounting is maintained for each individual financially responsible person at sales or purchase prices. This type of accounting is maintained for each payment document of the supplier in 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 retail sales of goods

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

Synthetic accounting of retail sales is maintained on account 90 “Sales”. In this case, the debit reflects the cost, sales expenses, excise tax and VAT. The loan reflects the sales value of the goods including VAT.

Based on the cashier's report, daily entries are generated 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, daily entries are generated that reflect the amount of revenue 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 enterprise is determined.

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

Automation of accounting in retail trade

Recently, online automation services that practice the Saas model of providing the program to the user have become popular. Their popularity is due to the fact that the 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 a software package and a hardware platform for its further use.

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

Accounting automation with Class365 allows you to solve several problems at once:

• At any time you can obtain comprehensive information about the product sold for any period of time. This will allow you not to order too much and purchase only popular goods from suppliers.
• Automatic registration of purchases reduces the risk of theft of goods by company employees.
• There is no need to take inventory frequently.
• The speed of customer service increases. This allows you to reduce the number of employees and maintain sales volume.
• Automatic document issuance allows you to reduce errors to zero.

Class365 is a program for complex automation: financial and trade accounting, online store, warehouse, customer service (CRM), so you don’t 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 Class365 system for trade accounting

Every accountant of a company engaged in retail trade should familiarize themselves with the features of keeping records of goods. We will describe what to pay attention to, what accounts to use and what nuances to take into account when recording the operation.

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A company engaged in retail sales must correctly account for the goods that are received and sold. Let's look at the basic information.

Required information

Let's find out what concepts we will encounter when considering this issue.

Basic terms

Goods are a company's inventories that are acquired or received from another legal entity or individual and are intended for sale or resale without additional processing.

Accounting is a system of collecting, recording and summarizing data in monetary terms about the state of the property, liabilities and capital of the company.

It is also a continuous and documented reflection of changes in any business transaction. The object of accounting is the company’s property, liabilities and business operations that are carried out in the course of business.

Accounting for a trading company is an important link in the formation of economic policy.

This is the main mechanism for managing trading processes. Retail trade is a business activity in the trade sector.

Retail trade refers to the sale of goods in small quantities, individually. It is carried out through retail companies. The object is buyers, the subject is sellers.

For what purpose is it being conducted?

In order to properly manage the activities of a retail trade organization, it is worth having accurate, complete and timely economic data. And this can be achieved by maintaining accounting records.

The main object of accounting is goods, and therefore it is important to organize complete accounting of incoming products. It must be reflected in a timely manner in the accounting for disposal transactions.

The main purpose of accounting:

Tasks:

Provide retail organization	Material responsibility for products
Check whether the documents are completed correctly	Are the transactions legal and appropriate, are they reflected correctly in accounting?
Check whether goods are received in full and on time	Are sold and released goods written off correctly?
Ensure compliance with inventory standards	Identify slow-moving, stale and low-quality goods
Establish control over whether inventory is carried out correctly	Identify its results in a timely manner
Timely and correctly identify gross income	—
Control	In order for prices to be formed correctly, follow the franking conditions

The legislative framework

The forms that the accountant must use are established.

Retail accounting

What should you pay attention to when organizing retail accounting? Let's outline the general points.

Movements of goods

• with general trade turnover;
• with an assortment of product turnover;
• with an average percentage;
• with an assortment of remaining goods.

There is no need to adjust the amount of income received for tax purposes, since the formation of the financial result is carried out in accordance with tax accounting requirements.

Costs are written off, and the markup is distributed between the goods sold and the balance in the warehouse.

It is advisable to use the following wiring:

Dt 41 Kt 60	Goods received from the supplier are registered at purchase prices
Dt 19 Kt 60	Accounted for
Dt 60 Kt 51	Paid suppliers
Dt 68 Kt 19	VAT credited
Dt 41 Kt 42	Calculation of trade margins
Dt 50 Kt 90/1	Reflection of revenue including VAT upon sale at the sales price
Dt 90/3 Kt 68	Reflection of VAT accrual on sales at the sales price
Dt 90/2 Kt 41	Sold goods written off at sales prices
Dt 90/2 Kt 42	Reversal of trade margins on sold products
Dt 44 Kt 70, 69, 02, 76	Accrued sales costs in the reporting month
Dt 90/2 Kt 44	Costs written off
Dt 90/9 Kt 99	Definition of income
Dt 99 Kt 90/9	Definition of losses

Analytical accounting is organized taking into account the storage method - varietal, batch, batch-varietal. But in all cases, it is mandatory to supply product labels.

Analytical accounting is carried out:

• by business entity;
• by business entity - by persons who are financially responsible;
• by financially responsible persons - by product range;
• in cuts convenient for the company.

Accounting is organized in the accounting department and in the warehouse.

On admission

When forming an accounting policy, they indicate the chosen methods of valuing goods, methods of recognizing accounting costs in the cost of goods sold in the reporting period as expenses for a normal type of activity.

Indicate the goods accounting account. Possible use:

• accounts 41;
• accounts 41, 15.

The second method of accounting in retail trade is advisable if the received goods are taken into account according to actual cost indicators.

The explanation is this: when recognizing acquisition costs, the costs may not coincide with the moment when the goods are capitalized.

The goods can be sold at the time of receipt of an invoice for the price of services from a third-party company. Difficulties may also arise when assigning costs to specific batches of products.

The rules for writing off deviations from actual costs when purchasing goods from the cost are determined by the company independently at the acceptance stage.

In such a situation, posting Dt 41, 15 Kt 60 is used. The price of goods that are in transit should be included in calculations of the average annual price of property assets when establishing the amount of company property tax.

VAT is taken into account according to the general rules in account 19-3. If account 15 is not used upon receipt of goods:

Gift certificates

Keeping records of gift certificates is carried out in 3 stages:

• certificates are produced;
• sold, exchanged for goods;
• certificates not presented for redemption are redeemed.

Let's figure out how accounting is carried out if the company uses. The certificate is produced in a printing house, but can be presented with a plastic card.

Manufacturing costs should be classified as expenses for normal activities, since they are associated with the purchase and sale of goods.

They are reflected in debit account 44 (which was approved by Order No. 33n dated May 6, 1999). For the loan, this is account 60. VAT should be deducted when posting the forms.

Often, a gift card has a number and denomination, and these are signs of a BSO that should be taken into account in account 006 in notional assessments.

When internally moving such forms, primary accounting documents are generated. The receipt of cards is processed using receipt orders, reflecting the numbers.

Certificates are issued subject to availability. The form can be found in .

In the event that the price of a product exceeds the face value, certificate holders make an additional payment for the difference in cost. The additional payment is recognized as revenue with VAT charges.

Total accounting

The total accounting method makes it possible to quickly obtain data on the amounts of goods at all retail outlets and the total total markup. With such accounting, information about the product range is not maintained; it is only generalized.

Inventory assets purchased for sale come from manufacturing enterprises of various forms of ownership, wholesale organizations (bases, departmental supply departments), foreign trade organizations, and processing. In case of delivery of goods, the quality of which does not meet the requirements stipulated by the contract, the buyer has the right, at his choice:

require the supplier to eliminate defects in the goods, setting a reasonable period for this;

refuse to pay for the goods in the proportion in which the value that the actually delivered goods had at the time of delivery correlates with the value that the goods of proper quality would have had at the same time;

eliminate defects in the goods at the expense of the supplier, having previously notified him of this.

The supplier, notified of the buyer's performance of any of the

of the specified rights, can without delay replace the delivered goods with good quality ones. If the satisfaction of the buyer's claims or the exercise by him of the rights specified above does not cover the losses caused to him, he also has the right to demand compensation for these losses. Accounting for the movement of goods is carried out on the basis of primary documents: invoices, waybills, trade and procurement acts, invoices, invoices, quality certificates, etc. Acceptance of goods is formalized if the accepted values ​​correspond to the accompanying documents, with the signature of materially responsible persons on these documents (the person delivering and the recipient). If there is only one signature, the document is invalid. When discrepancies in quantity and quality are established between the values ​​actually received and the data indicated in the accompanying documents, as well as when accepting goods received without accompanying documents, an appropriate act is drawn up. It is signed by a representative of the receiving trade organization and a representative of the supplier (sender, carrier). This act is the main document when making claims to the supplier.

Trading operations are a set of actions related to the acquisition of goods and their further sale at a higher price. The main difference between trading operations and the production process is the absence of the production process itself. Accounting for commodity transactions is regulated both by general regulatory and legislative acts of the Russian Federation, and by special ones that reflect the characteristics of trading activities. Accounting for the movement of goods is carried out on the basis of primary documents: waybills, invoices, invoices for the internal movement of goods, cash receipts, purchasing acts, etc.

Goods purchased for sale are recorded on the account. 41 in warehouse accounting cards or turnover sheets on the basis of receipt invoices at purchase prices in physical and total terms. Depending on the specifics of the enterprise’s activities, one of three analytical accounting options is used:

• -subjective - consists of taking into account the movement of each unit of goods. It is usually used in commission trading, because settlements with the principal are carried out for each item separately;
• -natural-cost. With this accounting option, the movement of goods is recorded for each item in physical and monetary terms.

expression. It is used in wholesale trade, for accounting of goods in warehouses, wholesale and retail bases and similar structures with a limited range, but large volumes;

Cost - consists of taking into account the total volume of commodity mass in monetary terms with the obligatory presence of materially responsible persons conducting commodity reports. It is used in retail trade, since when selling for cash, only the cost of goods sold is reflected in the cash register receipt.

The cost of goods is entered in the D-t register account 41 from the K-ta account. 60, 71,76 according to the double entry rule. Depending on the option for determining (recorded in the accounting policy of the enterprise) the input price of the goods, upon receipt of the next batch, the purchase price of each item of goods is determined. According to the first option, the purchase price is considered to be the supplier's selling price, and all overhead costs are collected according to the D account. 44 "Sales expenses". According to the second option, a special calculation of the purchase price is performed. Calculation of the purchase price of goods under contract N__, the shipment was received according to invoice No._______

Along with the goods, account 41 includes purchased containers and containers of own production that are subject to release (sale) along with the goods, except for inventory, used for household needs and accounted for in accounts 01 and 12. Goods accepted for safekeeping are accounted for in an off-balance sheet account 002 Inventory accepted for storage response" and 004 "Inventory accepted for commission". Sub-accounts are opened for account 41:

• - 41-1 "Goods in warehouses." They take into account the availability and movement of inventory located in wholesale warehouses, warehouses, pantries of public catering establishments, vegetable stores, refrigerators, etc.
• - 41-2 "Goods in retail trade". They take into account the availability and movement of goods located in retail establishments (in shops, tents, stalls, kiosks, etc.) and in buffets of public catering establishments. The same sub-account takes into account the presence and movement of glassware (bottles, jars, etc.).
• - 41-3 “Containers under the goods and empty.” Take into account the presence and movement of containers under goods and empty containers (except for glass

utensils at retail establishments and in buffets of catering establishments). Containers can be accounted for at average accounting prices, which are established at the enterprise by groups (types) of containers in relation to the composition and prices for it.

41-4 "Purchased products". Items purchased for immediate sale.

Analytical accounting of goods is maintained for each trade unit (store), and internally for financially responsible persons. Accounting for goods for each materially responsible person is carried out by names of goods, and in commission trade - for each unit of goods, since settlements with deliverers (committors) are carried out for each item separately. It is possible to organize analytical accounting of goods by name only when their receipt and disposal are documented in documents that indicate the name, price and quantity of goods. This opportunity always exists in wholesale trade enterprises and not always in retail trade. Since the sale of goods to the public is carried out in cash with the issuance of cash receipts, which contain only the cost of goods sold and do not contain information about the specific goods sold, analytical accounting is maintained for the trading unit and financially responsible persons. When keeping records at retail outlets at sales prices, account 42 is used, which reflects the additional valuation of the purchase price to the retail price (gross income). When selling goods in such a scheme, writing off the revaluation to profit should be done by calculation using the formula: (Input balance K 42 + Credit turnover 42): (Input balance D 41 + Debit turnover 41) x Credit turnover 41 = Debit turnover 42. But this formula is applicable only for subaccount 41-2 for goods with a close markup percentage.

Financially responsible persons in these conditions can keep records of the movement of goods in physical value (quantitative-total) or value terms. Accounting can be maintained in turnover sheets (books) or warehouse accounting cards on the basis of incoming and outgoing documents received when performing operations on the movement of goods. If there is a small quantity of goods, the financially responsible person may limit himself to drawing up a product report. In many cases, goods arrive in containers. The packaging is posted on the basis of accompanying documents, which separately highlight the cost of the container. Containers not specified separately in the documents and not subject to payment are accounted for at the price of possible sale on the basis of the act: D 41-3 = K 81. In retail trade, glassware is accounted for together with goods on account 41-2. If, at the same time as the goods, the enterprise receives packaging and returns it to the supplier, then the “return of packaging” and the amount are indicated on the waybill. For the specified amount, settlements with the supplier for packaging are offset: D 60 = K 41-2. All transportation costs incurred by an enterprise in the process of purchasing goods are included in distribution costs, since they are covered by the trade markup on goods sold. In this case, VAT included in invoices for transport services provided is reflected on the account. 19-4.

Goods for accounting purposes must be valued at purchase prices. If the sale of goods is carried out at retail, that is, to the end consumer, and it is not possible to take into account how many and what goods are sold by name, it becomes necessary to record goods at sales prices. In this case, when transferring goods from a warehouse to retail (to the seller to a separate sub-account), account 42 “Additional valuation” is maintained, which takes into account the excess of retail prices over purchase prices (trade margin).