Implemented to the buyer all goods wiring. Sale of goods: postings

Sometimes it seems that in our country we do not produce anything, we only trade. Supermarkets, shopping centers, shops, shops, tents and stalls filled the city. I just want to exclaim: production, where are you, ay!

But an accountant does not have to choose his job. There is trade, which means that its needs need to be serviced with high quality. Most of the small trading enterprises work on the simplified tax system. Therefore, in this article we will deal with accounting and tax accounting in a situation where an organization works on the simplified tax system. So, we bought the goods, then sold the goods on the simplified tax system. What should an accountant do with this?

1.What are the products

2. Actual cost of goods

3. Receipt of goods on the simplified tax system

4. Sold goods on the simplified tax system

5. When to write off goods on the simplified tax system for expenses

6. How to include VAT on simplified goods in expenses

7. Purchase and sale of goods - postings by example

8. We continue the example - we buy the second batch

9. We finish the example - tax accounting on the simplified tax system

10. Postings for the sale of goods in 1C

So let's go in order. If you do not have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select Quality 720p)

In more detail than in the video, we will analyze the topic further in the article.

1.What are the products

Goods are part of inventories acquired or received from other legal entities or individuals and intended for sale (paragraph 2 of PBU 5/01). Those. unlike other inventory items, goods pass through a trading company in "transit", unchanged. They made a margin on them, and the goods went further.

Note that inventories are not only materials, but also goods, finished products.

Accounting for goods is based on:

• — Regulations on accounting “Accounting for inventories” (PBU 5/01), approved by order of the Ministry of Finance of the Russian Federation of June 19, 2001 No. 44n;
• - Methodological guidelines for accounting of inventories, approved by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n.

Tax accounting for goods on the simplified tax system is based on chapter 26.2 of the Tax Code.

2. Actual cost of goods

In accounting in actual cost of goods, purchased for a fee, according to RAS 5/01, include all the costs of their acquisition, namely:

• amounts paid to the supplier (seller),
• for information and consulting services related to the acquisition of inventories,
• customs duties,
• non-refundable taxes,
• commissions paid to intermediary organizations,
• the cost of commodity exchange services,
• payment for transportation, storage and delivery, including insurance costs, costs for maintaining the procurement and storage unit of the organization,
• the costs of bringing inventories to a state in which they are suitable for use for the planned purposes (working, sorting, packaging and improving technical characteristics)

General business or other similar expenses are not included in the actual costs of purchasing goods, except when they are directly related to the purchase of goods.

Non-refundable taxes in our situation also include “input” VAT, i.e. unlike organizations on the general taxation system, on the simplified tax system, goods in accounting are credited in the amount including VAT. This is shown in a practical example below.

Unlike materials, goods have their own rules. In trade organizations, the costs of procurement and delivery of goods to central warehouses (bases) may not be included in the actual cost of goods, but accounted for separately as sales expenses on account 44 (clause 13 PBU 5/01).

Please note that in tax accounting on the simplified tax system, the actual cost of goods includes only the cost of purchasing them from the supplier. All other expenses, even if they are directly related to the purchase of materials, are accounted for as separate types of expenses, according to their own rules.

For example, transport services for the delivery of goods are recorded as expenses in tax accounting on the simplified tax system after they are actually provided and paid.

3. Receipt of goods on the simplified tax system

Before moving on to the features of tax accounting on the simplified tax system, let's look at the features of postings in situations where they bought and sold goods on the simplified tax system.

The goods received from the supplier are credited to account 41 "Goods", which is designed to summarize information on the availability and movement of inventory items purchased as goods for sale.

Debit 41 - Credit 60-1- receipt of goods on the simplified tax system

This posting is done on the basis of a consignment note (TORG-12) for the entire amount, including VAT. It does not stand out separately.

If there are other costs associated with the purchase of goods, then the posting for their reflection will be the same, i.e. the cost of goods will increase:

Debit 41 - Credit 60-1- expenses for consulting, information services, commissions, transportation, insurance, etc. are reflected.

However, your accounting policy may treat shipping costs as sales costs:

Debit 44 - Credit 60 (10,70,69)

4. Sold goods on the simplified tax system

When we sold the goods on the simplified tax system (i.e., the ownership of the goods passed to our buyer), the following entries will be made in accounting:

Debit 62-1 - Credit 90-1- reflected the proceeds from the sale of goods

Debit 90-2 - Credit 41- written off the cost of goods sold

VAT is not charged on sales (Clause 2.3 of Article 346.11 of the Tax Code), because organizations on the simplified tax system are not VAT taxpayers (with the exception of certain situations).

If in our accounting all the goods sold were purchased at the same purchase price, then everything is simple. It is she who appears in the last posting. But commodity prices change all the time. And if we have several parties, each of which was purchased at its own price, then you need to use one of the methods for writing off the costs of goods, which you will fix in the accounting policy:

— at average cost: is determined for each type of goods by dividing the total cost by the quantity sold;

— FIFO method: goods that are sold first are valued at the cost of the first purchases, taking into account the balances at the beginning of the period.

— by unit cost A: Each product has its own cost price.

5. When to write off goods on the simplified tax system for expenses

So, with accounting, we figured it out. Now we will learn how to write off expenses for goods on the simplified tax system in tax accounting.

To begin with, let's recall what can be taken into account as part of the cost of the simplified tax system and on what basis:

• - the cost of the purchased goods themselves (clause 23, clause 1, article 346.16);
• - the amount of "input" VAT, which was paid when purchasing goods from the supplier (clause 8, clause 1, article 346.16).

These amounts are accounted for as expenses in the KUDiR separate lines.

The cost of purchased goods is understood as the price of their acquisition - this is the amount paid to the seller.

When goods are received on the simplified tax system, other expenses may arise, for example, for the delivery of purchased goods. Accounting for shipping costs depends on the execution of the contract for the purchase of goods:

1. Shipping costs are already included in the price of purchased items.(under the terms of the contract, the seller delivers at his own expense) - the cost of such delivery will be debited only when the cost of the purchased goods is taken into account in the costs (clause 2, clause 2, article 346.17 of the Tax Code).
2. Shipping costs are listed separately in the contract.- after paying them, the cost can be immediately taken into account in the costs for the corresponding cost item. The same applies to the costs of delivery by transport of the purchasing organization itself (clause 23, clause 1, article 346.16, clause 2, article 346.17 of the Tax Code).

It is possible to write off goods on the simplified tax system for expenses only when all 3 conditions are met (clause 2 of article 346.17 of the Tax Code):

1. The delivery has been made, i.e. goods are credited.
2. The cost of goods is paid to their supplier.
3. The purchased goods are sold to the final buyer.

Payment for goods sold by the buyer does not play a role.

6. How to include VAT on simplified goods in expenses

If your suppliers and contractors are VAT payers, then when they sell their goods to you, it will be their responsibility to charge and pay VAT. Those. you receive goods at a cost including VAT (10% or 18%). A conscientious supplier will issue you not only an invoice, but also an invoice. Or he won’t write it out if you agreed in the contract not to issue invoices.

But as mentioned above, the amount of "input" VAT on simplified goods is a separate, independent type of expense. Therefore, it is recorded in the accounting book as a separate line.

But then at what point can these expenses be recognized? At a minimum, to include VAT in the costs, you must pay the goods to the supplier and capitalize them. And to the question, after fulfilling these two conditions, VAT can be immediately included in the costs, or you need to wait for the sale of goods (that is, the moment when the costs of goods will be written off), the Tax Code does not give a clear answer.

The official position of the Ministry of Finance (letters dated September 24, 2012 No. 03-11-06 / 2/128, dated February 17, 2014 No. 03-11-09 / 6275) is as follows: VAT on goods is charged to expenses not earlier than the moment when the goods themselves go to expenses. Despite the fact that this is a separate type of expense. As a rule, goods are shipped to buyers in batches, which means that each time it will be necessary to calculate how much VAT to attribute to expenses.

Those. to include VAT on simplified goods in expenses, the conditions are the same as for goods, let me remind you of them:

1. The delivery has been made, i.e. goods are credited.
2. The cost of goods is paid to their supplier.
3. The purchased goods are sold to the final buyer.

Now let's look at one big example, during which we will illustrate everything that was said above.

7. Purchase and sale of goods - postings by example

Uyutny Dom LLC is located on the simplified tax system with the object of taxation "income - expenses" and is engaged in the wholesale trade of household appliances. The accounting policy for accounting purposes provides that the cost of delivery to the warehouse is included in the actual cost of goods, and the write-off of goods is carried out using the average cost method.

On February 15, 2016, the organization purchased a batch of irons (10 pieces) from Technosila LLC in the amount of 35,400 rubles. (including VAT 5,400 rubles).

Delivery of goods was made by IP Kruglov K.K., the cost of delivery is 1000 rubles, excluding VAT (consignment note No. 20 dated February 15, 2016, payment order No. 101 dated February 17, 2016).

The irons were credited on February 15, 2016, supplier invoice No. 150 dated February 15, 2016, invoice No. 120 dated February 15, 2016. Payment by Technosila LLC was made on March 05, 2016, payment order No. 123 dated March 05, 2016.

Debit 41 - Credit 60-1 - in the amount of 35400 rubles. - goods received

Debit 41 - Credit 60-1 - in the amount of 1000 rubles. – shipping costs are included in the cost of purchased goods

The cost of the purchased batch is 36,400 rubles.

Debit 60-1 - Credit 51 - in the amount of 1000 rubles. - paid from the current account delivery costs

Debit 60-1 - Credit 51 - in the amount of 35400 rubles. - paid from the current account for goods to the supplier

In tax accounting, you can include in the costs the cost of delivery on February 17 (the service was provided and paid) in the amount of 1000 rubles.

8. We continue the example - we buy the second batch

On March 10, 2016, Uyutny Dom LLC purchased from Tekhnosila LLC another batch of the same irons (15 pieces), while the price of purchased goods includes the cost of their delivery.

The goods were credited on March 10, invoice No. 200 dated March 10, 2016, invoice No. 180 dated March 10, 2016. Payment for the party was made on March 20, 2016 in the amount of 58410 rubles. (including VAT 8910 rubles) by payment order No. 132 dated March 20, 2016.

Let's make accounting entries:

Debit 41 - Credit 60-1 - in the amount of 58,410 rubles. - goods received

Debit 60-1 - Credit 51 - in the amount of 58,410 rubles. - paid from the current account for goods to the supplier

In the tax accounting of expenses yet does not arise.

On April 5, 2016, Uyutny Dom LLC sold a batch of 20 irons to Hozyayushka LLC for a total amount of 100,000 rubles, an invoice No. 45 dated 04/05/2016 was issued to the buyer. Payment from the buyer was received on April 10.

In accounting after shipment, we will reflect income and expenses. The cost of goods is written off as expenses in accounting at the average cost. Calculate the cost of goods sold:

SS (prod.) \u003d (36,400 + 58,410) / (10 + 15) * 20 pieces \u003d 75,848 rubles.

Debit 62-1 - Credit 90-1 - in the amount of 100,000 rubles. - reflected revenue from the sale of irons

Debit 90-2 - Credit 41 - in the amount of 75,848 rubles. - written off the cost of goods sold

Debit 51 - Credit 62-1 - in the amount of 100,000 rubles. – payment received from the buyer for shipped irons

9. We finish the example - tax accounting on the simplified tax system

Now let's look at tax accounting. Expenses are reflected only when we have sold goods on the simplified tax system, i.e. on the date of shipment - April 5. In what amount? The USN uses the FIFO method and keeps batch records.

20 irons were shipped, including:

10 irons from the first time purchase of a batch of 30,000 rubles. + related VAT in the amount of 5,400 rubles. (I remind you that the delivery in the tax accounting for expenses has already been written off).

10 irons from the second most purchased batch for 33,000 rubles. + related VAT in the amount of RUB 5,940. (58410 / 15 pieces * 10 pieces, and then we subtract VAT and the cost of the goods themselves from this amount)

As of April 5, we will take into account the total in expenses (there will be 4 lines in KUDiR - for goods from two lots separately and the VAT related to each of them separately):

- p / p No. 123 of 03/05/2016, incoming invoice No. 150 of 02/15/2016, expenditure invoice No. 54 of 04/05/2016 - The cost of goods sold is taken into account in expenses - 30,000 rubles.

- p / p No. 123 dated 03/05/2016, invoice No. 120 dated 02/15/2016, invoice No. 54 dated 04/05/2016 - The amount of "input" VAT on goods sold is taken into account in expenses - 5400 rubles.

- p / p No. 135 of 03/20/2016, incoming invoice No. 200 of 03/10/2016, expenditure invoice No. 54 of 04/05/2016 - The cost of goods sold is taken into account in expenses - 33,000 rubles.

- p / p No. 132 dated 03/30/2016, invoice No. 180 dated 03/10/2016, invoice No. 54 dated 04/05/2016 - The amount of "input" VAT on goods sold is taken into account in expenses - 5940 rubles.

As can be seen from the example, the cost of goods written off as expenses in tax and accounting records on the simplified tax system may not coincide. I specifically chose different methods for writing off goods for expenses.

And income in tax accounting will be reflected only on the date of receipt of money from the buyer - April 10.

10. Postings for the sale of goods in 1C

For those who keep records in the 1C program: Accounting - see what transactions are made for the sale of goods in 1C on the simplified tax system in video format.

What problematic issues did you encounter in accounting for the cost of goods on the simplified tax system? Ask them in the comments!

Bought and sold goods on the simplified tax system: accounting and tax accounting

When selling goods in bulk in accounting:

• accrue revenue (clause 6 PBU 9/99);

• write off the cost of goods sold (clause 5 PBU 10/99, Instructions for the chart of accounts);

• write off the costs of the sale (clause 5 PBU 10/99, Instructions for the chart of accounts).

Revenue recognition

Include the proceeds from the sale of goods in income from ordinary activities (paragraph 5 of PBU 9/99).

One of the conditions for recognizing revenue in accounting is the transfer of ownership of the goods sold to the buyer (clause 12 PBU 9/99). An agreement (law) may provide for the following moments of the transfer of ownership:

• date of shipment (transfer) of goods;

• payment date.

This is stated in paragraph 1 of Article 223 of the Civil Code of the Russian Federation.

Moreover, in both cases, the calculation scheme can be a preliminary or subsequent payment for the goods (Articles 487, 488 and 489 of the Civil Code of the Russian Federation).

Depending on the terms of the agreement (law) on the moment of transfer of ownership and the settlement scheme, the reflection of operations in accounting will vary.

For organizations that have the right to keep accounting in a simplified form, it is provided special procedure for accounting for income (parts 4, 5, article 6 of the Law of December 6, 2011 No. 402-FZ).

Revenue recognition at the date of shipment

If revenue is recognized on the date of shipment, reflect the sale of goods in accounting as follows.

On the date of shipment:

Debit 62 Credit 90-1

Debit 90-2 Credit 41

- written off the cost of goods.

If the organization that sells goods is a VAT payer, calculate this tax simultaneously with the recognition of revenue:

- VAT is charged on the sale of goods.

On the payment date:

Debit 51 (50) Credit 62

This procedure follows from the Instructions for the chart of accounts (accounts 68, 90).

The contract may provide for advance payment for the goods by the buyer. Account the amounts of advance payments (prepayments) received on account 62 “Settlements with buyers and customers” separately. To do this, open sub-accounts, which may be called, for example, "Settlements on advances received" and "Settlements on shipped goods." Such rules are established by the Instructions for the chart of accounts. In accounting, make the following entries.

On the payment date:

- Prepayment received.

- VAT is charged on the amount of the advance payment received.

On the date of shipment:

- reflected the proceeds from the sale of goods;

Debit 90-2 Credit 41

Debit 90-3 Credit 68 sub-account "VAT calculations"

- accepted for deduction of VAT accrued from the advance payment received.

This procedure follows from the Instructions for the chart of accounts (accounts 68, 76, 90).

Revenue recognition at the date of payment

If revenue is recognized on the date of payment, the procedure for reflecting the sale of goods in accounting depends on the conditions for paying a fee for it:

• payment after shipment;

• full prepayment;

• partial prepayment.

The contract may provide for subsequent (after shipment) payment for the goods by the buyer. In this case, the organization transfers the goods, the ownership of which has not yet been transferred to the buyer. To account for such goods, use account 45 "Goods shipped". It reflects information about goods, the proceeds from the sale of which for some time cannot be recognized in accounting (Instructions for the chart of accounts). In accounting, make the following entries.

On the date of shipment of the goods to the buyer:

Debit 45 Credit 41

- the goods are shipped to the buyer.

If the organization that sells the goods is a VAT payer, charge this tax on the date of shipment:

Debit 76 subaccount "VAT settlements on shipped goods" Credit 68 subaccount "VAT settlements"

- VAT charged on shipped goods.

On the payment date:

Debit 51 Credit 62

- received payment from the buyer;

Debit 62 Credit 90-1

- reflected the proceeds from the sale of goods;

Debit 90-2 Credit 45

- written off the cost of goods;

Debit 90-3 Credit 76 sub-account "VAT accrued on shipped goods"

- reflects the VAT charged on the shipment of goods.

This procedure follows from the Instructions for the chart of accounts (accounts 45, 68, 76, 90).

Full prepayment

The contract may provide for full advance payment for the goods by the buyer. After receiving payment, the ownership of the goods has already passed to the buyer, but the goods themselves continue to be with the organization. Take them into account on the off-balance account 002 “Inventory received" at the price provided in the acceptance or payment documents (Instructions for the chart of accounts). In accounting, make the following entries.

On the payment date:

Debit 51 (50) Credit 62

- reflected the payment by the buyer of the goods.

Debit 62 Credit 90-1

- reflected the proceeds from the sale of goods;

Debit 90-2 Credit 41

- written off the cost of goods;

Debit 90-3 Credit 68 sub-account "VAT calculations"

- VAT has been charged on the sale of goods (if the organization that sells the goods is a VAT payer);

Debit 002

- the goods paid by the buyer are accepted for safekeeping.

On the date of shipment:

Loan 002

- goods written off.

Partial prepayment

If the contract provides for a partial prepayment (and the ownership transfers after full payment), record the amounts of advances (prepayments) received on account 62 “Settlements with buyers and customers” separately. To do this, open a sub-account, which may be called, for example, "Calculations on advances received." Make the following entries in your account.

On the date of receipt of advance payment:

Debit 51 (50) Credit 62 sub-account "Calculations on advances received"

- Prepayment received.

If the organization that sells goods is a VAT payer, charge this tax at the same time as receiving the advance payment:

Debit 76 subaccount "VAT settlements from advances received" Credit 68 subaccount "VAT settlements"

- VAT is charged on the prepayment amount.

On the date of full payment:

Debit 51 (50) Credit 62 sub-account "Settlements for shipped goods"

- received full payment;

Debit 62 subaccount "Settlements for shipped goods" Credit 90-1

- reflected the proceeds from the sale of goods;

Debit 90-2 Credit 41

- written off the cost of goods;

Debit 62 subaccount "Calculations on advances received" Credit 62 subaccount "Calculations on shipped goods"

- received advance payment;

Debit 002

– the goods have been accepted for safekeeping.

If the organization that sells goods is a VAT payer, charge tax on sales proceeds simultaneously with the recognition of revenue. VAT accrued from the received prepayment, accept for deduction:

Debit 90-3 Credit 68 sub-account "VAT calculations"

- VAT is charged on the sale of goods;

Debit 68 subaccount "VAT settlements" Credit 76 subaccount "VAT settlements from advances received"

- accepted for the deduction of VAT accrued from the advance payment.

On the date of shipment:

Loan 002

- goods written off.

An example of the reflection in accounting of the sale of goods with a partial prepayment. Ownership of the goods passes after payment

LLC “Trading firm “Germes”” signed a supply agreement. Goods in the amount of 944,000 rubles. (including VAT - 144,000 rubles) was shipped to the buyer in March at a cost of 650,000 rubles. In January of the same year, the organization received a partial prepayment from the buyer against the upcoming shipment of goods. The prepayment amount is 590,000 rubles. The rest of the debt - 354,000 rubles. (944,000 rubles - 590,000 rubles) - the buyer transferred to Hermes in May.

According to the terms of the contract, the ownership of the goods passes to the buyer after full payment.

To account for settlements with buyers, the accountant uses sub-accounts opened to account 62 “Settlements on advances received” and “Settlements on shipped goods”. It reflects the accrual of VAT on the sub-account "VAT on shipped but unsold goods" opened to account 76.

In January:

- 590,000 rubles. – a partial prepayment has been received on account of the forthcoming delivery of goods;

Debit 76 subaccount "VAT settlements from advances received" Credit 68 subaccount "VAT settlements"
- 90,000 rubles. (590,000 rubles × 18/118) - VAT is charged on the prepayment amount.

In March:

Debit 45 Credit 41
- 650,000 rubles. - the goods are shipped to the buyer;

Debit 76 sub-account "VAT accrued on shipped but unsold goods" Credit 68 sub-account "VAT settlements"
- 144,000 rubles. - VAT is charged on the shipped goods;

Debit 68 subaccount "VAT settlements" Credit 76 subaccount "VAT settlements from advances received"
- 90,000 rubles. - accepted for the deduction of VAT accrued from the advance payment.

In May:

Debit 51 Credit 62 sub-account "Settlements for shipped goods"
- 354,000 rubles. - the debt on payment for the shipped goods is repaid;

Debit 62 “Settlements for shipped goods” Credit 90-1
- 944,000 rubles. - reflected the proceeds from the sale of goods after its full payment;

Debit 90-3 Credit 68 sub-account "VAT calculations"
- 144,000 rubles. - VAT is charged on sales proceeds;

Debit 68 subaccount "VAT settlements" Credit 76 subaccount "VAT accrued on shipped but unsold goods"
- 144,000 rubles. - accepted for deduction of VAT accrued upon shipment of goods;

Debit 90-2 Credit 45
- 650,000 rubles. - written off the cost of goods sold;

Debit 62 subaccount "Calculations on advances received" Credit 62 subaccount "Calculations on shipped goods"
- 590,000 rubles. - advance payment made.

An example of accounting for the sale of goods with a partial prepayment under an agreement concluded in a foreign currency. Ownership of the goods passes after shipment

LLC “Trading firm “Germes”” entered into a contract for the supply of goods in the amount of USD 5,900 (including VAT - USD 900):

• video projector - USD 1,900 (including VAT - USD 290);
• server - 4000 USD (including VAT - 610 USD).

Under the terms of the agreement, settlements are made in rubles at the official exchange rate of the Central Bank of the Russian Federation on the day of payment. Hermes received a partial prepayment:

• January 15 - 50 percent;
• January 25 - 45 percent.

The remaining part of the debt - 5 percent - the buyer transferred on the day of shipment of the goods - January 30.

The US dollar exchange rate set by the Bank of Russia is:

• on January 15 - 31 rubles / dollar. USA;
• January 25 - 32 rubles / USD. USA;
• January 30 - 33 rubles / USD. USA.

The cost of goods sold is 150,000 rubles.

The Hermes accountant made the following entries in accounting.

Debit 51 Credit 62 sub-account "Calculations on advances received"
- 91,450 rubles. (USD 5,900 × 50% × RUB 31 / USD) - the first advance payment for the goods was received;

Debit 76 subaccount "VAT settlements from advances received" Credit 68 subaccount "VAT settlements"
- 13,950 rubles. (USD 5,900 × 50% × RUB 31/USD × 18/118) - VAT has been charged on the prepayment amount in rubles at the exchange rate of the Bank of Russia on the date of receipt of the first prepayment.

Debit 51 Credit 62 sub-account "Calculations on advances received"
- 84 960 rubles. (USD 5,900 × 45% × RUB 32/USD) - a second advance payment was received on account of payment for the goods;

Debit 76 subaccount "VAT settlements from advances received" Credit 68 subaccount "VAT settlements"
- 12,960 rubles. (USD 5,900 × 45% × RUB 32/USD × 18/118) - VAT was charged on the prepayment amount in rubles at the exchange rate of the Bank of Russia on the date of receipt of the second prepayment.

Debit 62 subaccount "Settlements for goods sold" Credit 90-1
- 186 145 rubles. (USD 5,900 × 50% × RUB 31/USD + USD 5,900 × 45% × RUB 32/USD + USD 5,900 × 5% × RUB 33/USD) – reflected the proceeds from the sale of goods.

In the context of the product range, revenue amounted to:

- video projector - 59,945 rubles. (USD 1,900 × 50% × RUB 31/USD + USD 1,900 × 45% × RUB 32/USD + USD 1,900 × 5% × RUB 33/USD);
- server - 126,200 rubles. (USD 4,000 × 50% × RUB 31/USD + USD 4,000 × 45% × RUB 32/USD + USD 4,000 × 5% × RUB 33/USD).

Debit 90-2 Credit 41
- 150,000 rubles. - written off the cost of goods sold.

The accountant calculated the tax base for VAT on the date of sale of the goods as follows:

- 157,750 rubles. (USD 5,000 × 50% × RUB 31/USD + USD 5,000 × 45% × RUB 32/USD + USD 5,000 × 5% × RUB 33/USD).

The amount of VAT on sales proceeds amounted to 28,395 rubles. (157,750 rubles × 18%).

Debit 90-3 Credit 68 sub-account "VAT calculations"
- 28 395 rubles. - VAT is charged on the proceeds from the sale of goods;

Debit 62 subaccount "Calculations on advances received" Credit 62 subaccount "Calculations on goods sold"
- 176,410 rubles. (91,450 rubles + 84,960 rubles) - the advance payment received was offset against payment under the contract;

Debit 68 subaccount "VAT settlements" Credit 76 subaccount "VAT settlements from advances received"
- 26,910 rubles. (13,950 rubles + 12,960 rubles) - accepted for deduction of VAT from the advance.

Debit 51 Credit 62 sub-account "Settlements for goods sold"
- 9735 rubles. (USD 5,900 × 5% × RUB 33/USD) - payment received for goods sold.

Methods for writing off the cost of goods

Regardless of how the moment of transfer of ownership of goods is determined, the following methods are used to write off the cost of goods in accounting:

• FIFO;

• at an average cost;

• at unit cost.

Such rules are provided for in paragraph 16 of PBU 5/01.

The organization can apply different methods of evaluation for different types (groups) of goods. Fix the decision made in the accounting policy. This follows from paragraph 21 of PBU 5/01.

Selling expenses

Sales expenses are recorded on account 44 “Sales expenses” (Instructions for the chart of accounts). Account 44 may reflect the following expenses (distribution costs):

• representative;

• managerial;

• for the transportation of goods;

• for wages;

• for rent;

• for the maintenance of premises and inventory;

• storage and handling of goods;

• for advertising;

• other similar expenses.

The amounts accumulated on account 44 are debited to account 90 “Sales” at the end of the month. Such rules are established in the Instructions for the Chart of Accounts. Make the following wiring:

Debit 90-2 Credit 44

- reflects the amount of distribution costs.

Every commercial organization is created for profit. To do this, the organization sells finished products, goods, provides services, performs work, and buyers, customers pay for products. accountant on site implementation, it is important to control accounts receivable, conduct reconciliations with counterparties, track the accrued VAT, and correctly form the sales book. Main accounts: 62, 90, 68 “VAT settlements”.

Work on the sale of products in an organization begins with the conclusion of an agreement with the buyer, sometimes it can act as an agreement. After the purchase intentions are fixed in the contract, the buyer is usually invoiced. The invoice contains the seller's details, including bank details, the amount of payment, taxes (VAT, excises) included in the cost of goods (works, services).

The invoice is issued by an authorized person, usually a manager or an accountant, in 2 copies: one for the buyer, the second for the accounting department. Signed by the head and chief accountant. Own copies are filed in chronological order, copies of the buyer are sent to him.

Settlements with buyers and customers are carried out on account 62 " Settlements with buyers and customers. Revenue is reflected in sub-account 90.1 "Revenue".

Goods, finished products

For the shipment of goods, products, a consignment note is issued in two copies. TORG-12 and transferred to the warehouse to the storekeeper. Storekeeper on the basis powers of attorney releases goods.

If the organization has shipped products or goods and the ownership has passed to the buyer, then the fact of sale is reflected in the accounting by the following entry:

Debit 62 Credit 90.1- reflects the proceeds from the sale of products (goods). Revenue is shown together with VAT.

At the same time, it is necessary to reflect the write-off of the cost of goods (products) to the debit of subaccount 90-2 "Cost of sales", the income from the sale of which is taken into account on subaccount 90.1.

- written off the cost of goods sold.

The organization simultaneously with the implementation must accrue VAT. She must issue an invoice. within five calendar days from the day the goods were shipped.

Debit 90.3 Credit 68 "VAT calculations"- VAT charged.

Agreement with a special transfer of ownership

If the contract specifies that the ownership of the goods will not be transferred after shipment, as is considered by default, but, for example, after payment, such a contract is considered a contract with a special transfer of ownership. Shipped goods must be recorded on account 45 "Goods shipped".

Debit 45 Credit 41— Goods (GP) were shipped under a contract with a special transfer of ownership.

Even though title has not passed to the buyer, VAT must be charged on the day of shipment.

- VAT charged on shipped goods.

Debit 51 Credit 62- the buyer's payment is reflected.

Debit 62 Credit 90.1- reported revenue.

Debit 60.2 Credit 45- written off the cost of shipped goods.

Debit 90.3 Credit 68- VAT charged

— restored VAT charged on the shipment.

Services, works

If the organization has provided services, performed work, then this fact is documented act in an arbitrary form, there is no standard form, for example, an act on the provision of services or an act of work performed. You also need to set invoice.

Postings for the provision of services, the performance of work, are the same as for the sale of goods and finished products:

Debit 62 Credit 90.1- Revenue for services rendered.

Debit 90.2 Credit 20, 26- written off the cost of services rendered, work performed.

Debit 90.3 Credit 68- VAT charged.

Buyer payment

Buyer's payment for goods. works, services are reflected in accounting on the basis of:

• bank statement, if the money was received on the settlement (currency) account - Debit 51 (52) Credit 62.
• incoming cash order, if payment in cash - Debit 50 Credit 62.

Buyer advance

If the organization works on a prepaid basis and before shipment, the buyer must pay the advance.

Debit 50, 51.52 ... Credit 62 sub-account "Calculations on advances received"- the buyer transferred the advance.

From the advance payment received, VAT must be charged at a rate of 18% / 118 or 10% / 110.

Debit 76 “VAT settlements from advances received” Credit 68- VAT charged on the advance.

After the goods (works, services) have been transferred to the buyer and the ownership has passed to him, the following entries are made in accounting:

Debit 62 Credit 90.1- reported revenue.

Debit 62 sub-account "Calculations on advances received" Credit 62- Buyer's advance paid.

Debit 90.2 Credit 41 (43,45,20…)- written off the cost of goods, works, services.

Debit 90.3 Credit 68- VAT charged.

Debit 68 Credit 76 "Calculations for VAT from advances received"— restored VAT accrued from the advance payment received.

The sale of goods - we will provide postings for this operation in this article - is subject to uniform rules established for accounting for sales by regulatory documents used in the Russian Federation. Let's see what these rules are.

Source of rules to reflect implementation in accounting

The principles that should be followed when making sales entries are set out in PBU 9/99 (approved by order of the Ministry of Finance of Russia dated 06.05.1999 No. 32n). This document, as a basic rule, establishes the division of all income arising from a legal entity:

• for ordinary, regularly received from the main activities;
• others that are not derived from the main activities and, as a rule, have a small share in total sales, even if they occur regularly.

The legal entity independently (based on the characteristics of its activities that affect the classification of income as ordinary or other) decides how to divide its income into these two types (clause 4 PBU 9/99), fixing this in its accounting policy.

Among the incomes classified as ordinary, PBU 9/99 (p. 5) indicates as the main income arising from the sale of products, goods, works and services. Their value should be determined without VAT and excises (paragraph 3 of PBU 9/99).

The moment for recognition of sales revenue comes when the following conditions are met simultaneously (clause 12 of PBU 9/99):

• there is a right to receive it;
• you can define a specific amount;
• revenue is recognized as bearing the benefit of its recipient;
• there has been a transfer of ownership of the subject of sale;
• you can determine the amount of costs incurred during the sale.

Legal entities using the opportunity to simplify accounting and accounting, have the right to recognize sales income as payment is received (that is, without reference to the fact of transfer of ownership).

With a long cycle of creating an object of sale, it is allowed to recognize income not at the end of this cycle, but as individual parts are ready (paragraph 13 of PBU 9/99).

Accounting for sales by core activity (products, goods, works and services)

All accounting transactions arising in connection with sales of core activities, the Chart of Accounts (approved by order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n) prescribes to be carried out using account 90. Since both income and related expenses will fall here, account 90 will form financial result from sales.

The analytics organized on this account should make it possible to see sales data from each of the main activities. Trade organizations, in particular, should separate accounting entries for the sale of goods and the provision of services for their delivery to customers.

In the credit of account 90, as a result of posting Dt 62 Kt 90, the income for each of the sales will be reflected in the full amount, including VAT and excises. Since taxes should not be taken into account in the volume of income that form the financial result, a posting Dt 90 Kt 68 will be made for their amount, taking into account the accrual of taxes payable to the budget while simultaneously reducing the income from sales by their amount.

Also, the debit of account 90 will include the costs incurred during the sale. This will be expressed by wires:

• Dt 90 Kt 43 (21, 40) in relation to the cost of own production;
• Dt 90 Kt 20 (23, 40) for the cost of work performed, services rendered;
• Dt 90 Kt 41 at the book value of goods sold;
• Dt 90 Kt 26 for general business expenses;
• Dt 90 Kt 44 in relation to the costs of organizing sales.

In retail trade, it is allowed to take goods into account not only at their actual cost, but also at the sales price (clause 13 PBU 5/01, approved by order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n), which leads to the appearance of additional wiring Dt 41 Kt 42, which adds an extra charge to the supplier's price. In this case, at the time of the sale of the goods by posting Dt 90 Kt 42, the cost of its sale is reduced to the actual cost.

Transactions on the sale of property not intended for sale

For other sales (not included in the number of sales related to the main activity), accounting entries for the sale are made using account 91. Usually, this includes income from renting and selling property acquired as necessary to ensure the functioning of the legal entity, but due to any reasons caught on the implementation.

On account 91, analytics by type of sales should also be organized. The financial result from them will be formed according to the same principle as on account 90:

• the credit of the account will reflect income in its full amount (Dt 62 Kt 91);
• on debit will arise:
  • VAT included in the amount of income (Dt 91 Kt 68);
  • accounting value of the property being sold (Dt 91 Kt 10 (01, 04, 07, 08, 58));
  • costs associated with the implementation (Dt 91 Kt 23 (70, 71, 76)).

However, such postings will not be related to the sale of goods, since the goods are property originally intended for sale, and they are acquired for this purpose by trading organizations, i.e. those for which trade is the main activity.

Results

Income from the sale of goods refers to those received from the activity for which the legal entity was created, that is, to the usual for accounting purposes. The financial result from such sales is reflected in account 90, on the credit of which income is shown in its full amount, including taxes, and on the debit - the amount of these same taxes, the book value of goods and sales expenses. For retail, which sets the book value of the goods equal to the sale price, this value at the time of sale is corrected to the actual value by taking into account on account 90 the mark-up related to it, expressed as a negative value.

We considered typical postings for the sale of goods and services in. In this material, we will dwell in more detail on accounting for the export of goods and the sale of goods at retail.

Export of goods: accounting records

Accounting for exports is generally similar to accounting for the sale of goods in wholesale trade on the domestic market, when the contract provides for a special procedure for the transfer of ownership.

After all, the proceeds from the sale are not recognized until the ownership passes to the buyer (paragraph 12 of PBU 9/99).

When exporting, the moment of shipment of goods and the date of transfer of ownership, as a rule, do not coincide, therefore, when an export product is released from a warehouse, its accounting value is transferred from account 41 “Goods” to account 45 “Goods shipped” (Order of the Ministry of Finance dated October 31, 2000 No. 94n ). And only on the date when ownership of the goods passes to the buyer, revenue and cost of sales are recognized.

Here are typical accounting entries for the export of goods:

In the general case, no VAT entry is made when exporting goods, because export operations are subject to VAT at a rate of 0% (clause 1, clause 1, article 164 of the Tax Code of the Russian Federation). However, export must be confirmed within 180 calendar days (clause 9, article 165 of the Tax Code of the Russian Federation). Otherwise, VAT will still have to be charged.

More information about VAT when exporting goods can be found in.

Retail sale of goods: accounting entries

In general, accounting records for the sale of goods in retail trade are similar to wholesale accounting. At the same time, often for the proceeds from the sale of goods, the posting is formed on the debit of account not 62, but 50 “Cashier”, if payment was made in cash at the cash desk, or 57 “Transfers on the way”, if a bank card was used to pay for the goods:

Accounting for goods in a retail organization may be kept not at actual cost, but at selling prices (paragraph 2, clause 13 of PBU 5/01).

How to reflect the sale of goods in this case, we will show on a conditional example.

The retail organization purchased goods in the amount of 100 pcs. at a price of 1,500 rubles / piece, in addition to VAT 18%. The organization has set a 40% markup on goods (including VAT). In the reporting period, goods were sold in the amount of 50 pcs. Selling expenses amounted to 7,000 rubles.

Operation	Account debit	Account credit	Amount, rub.
Goods received from the supplier (100 * 1,500)	41	60 "Settlements with suppliers and contractors"	150 000
Incoming VAT included (100 * 1,500 * 18%)	19 "VAT on acquired valuables"	60	27 000
Accepted VAT deductible	68	19	27 000
The trade margin for the retail product has been calculated (100 * 1,500 * 40%)	41	42 "Trade margin"	60 000
Reflected revenue from the sale of goods (50 * 1,500 * 1.4)	50 Cashier	90, sub-account "Revenue"	105 000
VAT charged on sold goods (105,000 * 18/118)	90, sub-account "VAT"	68	16 017
Written off cost of goods sold		41	105 000
Reflected realized trade margin (STORNO) (60,000 / 150,000 * 75,000)	90, sub-account "Cost of sales"	42	— 30 000
Write-offs related to the sale of goods	90, sub-account "Sales costs"	44	7 000
Reflected profit from the sale of goods at retail	90, sub-account "Profit / loss from sales"	99 "Profit and Loss"	6 983