Accounting for the sale of goods in wholesale trade article. Wholesale accounting. Accounting in wholesale trade

Accounting rules apply to organizations of any field of activity, any form of ownership. However, each industry has its own characteristics of reflecting the state of funds and their sources, calculating taxes and compiling financial statements. What nuances should an accountant of a wholesale trade enterprise take into account? Is accounting different for enterprises applying different taxation systems? We will tell in the article about the accounting of wholesale trade at the enterprise.

Differences between wholesale and retail

Civil and tax legislation does not contain a specific definition of wholesale trade. This refers to the sale of goods in large quantities. The main document is the supply contract. Wholesale trade is carried out in a cashless manner.

Unlike wholesale, retail is the sale of goods in small lots for personal consumption. Buyer retail network purchases goods not for commercial activities. At retail, goods are sold both for cash and by transfer. The basis for the sale is a contract of sale.

Accounting in wholesale trade organizations

Accounting in wholesale trade organizations should cover the following points:

• reflection of receipt of stocks;
• internal movement of goods and materials;
• sale of goods.

Receipt of inventory

When stocks are received at the wholesaler, the following entries are made:

When a wholesale trade organization receives inventory, it is necessary to include in their cost the costs associated with delivery, insurance of goods and materials, customs duties, services of intermediary organizations, payment for information and consulting services provided by third-party enterprises.

For these costs:

Dt 41 Kt 60.

Internal movement of goods in the warehouse

After the goods arrive at the warehouse wholesale organization, it can be transferred to other departments of the enterprise. The costs associated with such relocation are included in ordinary operating expenses. If services for moving cargo from one warehouse to another were performed by third-party carriers, then the costs of paying for their services are reflected in the entry:

Dt 44 Kt 60 - for the cost of services of a third-party carrier;

Dt 19 Kt 60 - VAT on carrier services.

Sale of goods in bulk

When selling goods in the accounting of a wholesale trade enterprise, the following entries are made:

Accounting for the sale of goods in a wholesale trade organization is kept on account 90. See also the article: → “”. Sub-accounts are opened for the account:

• 1 - to account for sales revenue;
• 2 - to account for the cost of goods sold;
• 3 - to account for VAT on sold goods and materials;
• 9 - to account for the financial result for the reporting period.

Differences in accounting from retail

In contrast to wholesale trade in retail, an enterprise has the right to take into account the goods both at the purchase price and at the selling price, subject to separate accounting for the margin. The selected accounting option must be recorded in the accounting policy of the legal entity.

Retailer to post markup in without fail applies account 42 if the goods received are accounted for at the selling price:

Dt 41 Kt 42.

The receipt of goods at purchase prices is reflected in the accounting in the same way as at a wholesale trade enterprise.

If the accounting of goods in retail is carried out at the selling price, then when selling it, in contrast to wholesale trade, an additional entry is made:

Dt 90 Kt 42 (reversal) - the trade margin has been written off.

Features of accounting for certain types of products in wholesale trade

Alcoholic products at wholesale points: postings

Alcoholic products in a wholesale trade organization are accounted for at their actual cost, which does not include VAT. Upon receipt of alcoholic products:

Dt 41 Kt 60.

Unlike VAT, excises on purchased goods are included in its cost. Excises are paid only by producers of alcohol. VAT on purchased goods:

Dt 19 Kt 60.

Example. Polyus LLC purchased 1,500 bottles of cognac from the manufacturer for a total amount of 468,696 rubles (including excise duty of 97,200 rubles, VAT of 71,496 rubles). The entire batch of cognac was sold in a day for 566,400 rubles (including VAT 86,400 rubles).

Account correspondence		Sum	Contents of operation
Debit	Credit
41	60	397200	For the cost of 1500 bottles of purchased cognac
19	60	71496	VAT on purchased goods
68	19	71496	VAT payable
62	90/1	566400	Proceeds from the sale of cognac
90/3	68	86400	VAT on cognac sold
90/2	41	397200	Written off cost of goods sold
51	62	566400	Received from the buyer for the sold cognac
90/9	90	82800	Earned profit from the sale of goods

Fuels and lubricants and oil products - wholesale under license

For companies dealing wholesale trade and subject to the storage of fuels and lubricants and oil products in their own tanks, it is necessary to obtain a license to carry out this type of activity. If the wholesale trade in fuels and lubricants and petroleum products is carried out on the condition that the storage of goods is carried out on contractual terms by a third-party organization, then obtaining such a license is not the responsibility of the wholesaler.

Most of the fuels and lubricants and oil products are excisable goods. For wholesale trade enterprises that have a license and certificate for operations with petroleum products, it is allowed to deduct excise tax on purchased goods. If the organization is not engaged in the storage of fuel and lubricants, does not have a certificate, then the excise tax is included in the price of the goods and is not taken into account for reimbursement.

Reflection on the accounts of operations in the wholesale trade of fuels and lubricants and oil products is carried out by standard correspondence of accounts.

The system of taxation of wholesale trade enterprises

A wholesaler may apply various systems taxation. If, during registration, the organization did not file a tax services statements about any taxation regime, then the general system is applied by default. OSNO has certain advantages and disadvantages for the wholesale trade enterprise.

OSNO benefits include:

• enterprises applying OSNO are VAT payers. Many buyers using the same system prefer to buy goods in such a way that VAT can be credited. This means that if the wholesaler switches to the simplified tax system, then, with a high degree of probability, he will have to reduce the price of the goods by 18% compared to competitors who are VAT payers;
• if at the end of the year a negative financial results, then the loss in the declaration can be taken into account and not pay income tax.

For other companies - wholesalers, "simplified" is preferable. The advantages of this tax system include a low tax burden. Therefore, the simplified system is suitable for highly profitable activities. The simplified taxation system is not beneficial for organizations whose activities result in a loss, as well as those with high distribution costs.

When choosing the simplified tax system, it is necessary to correctly determine the tax base and rate. If the company is able to document most of its costs and the value of the goods, then it is more profitable to use the "income minus expenses" system. Otherwise, you can stop at the simplified tax system at a rate of 6% and the "income" base.

Wholesale trade enterprises cannot apply UTND. This mode is provided for retail trade under certain conditions.

Answers to current questions

Question number 1. How to reflect the exchange of goods between two trade organizations?

When bartering Special attention should be given to the correctness of their assessment. The price of goods under such an agreement should not differ from the market valuation of similar goods by more than 20%. When exchanging goods in the accounting of an enterprise engaged in wholesale trade:

Account correspondence		Contents of operation
Debit	Credit
41	60	Goods received under an exchange agreement
19	60	VAT on purchased inventory
90/2	41	Write-off of the cost of goods sold under an exchange agreement
90/2	44	Write-off of other sales costs
62	90/1	Issued an invoice to the buyer (for the amount of proceeds)
60	62	Barter is shown (cost in accordance with the contract)
90/3	68	VAT on goods sold
68	19	VAT to offset
90/9	99	Financial result from wholesale trade

Question number 2. The main activity of the company is wholesale trade. In the future, it is planned to sell some of the goods at retail, and some wholesale. The company applies the general system of taxation. How to correctly reflect on the invoices accounting for goods in wholesale and retail?

All stocks intended for sale should be credited to account 41 on the sub-account opened to reflect stocks in wholesale trade. VAT is shown separately.

On account 41, goods and materials can be accounted for both at the purchase price and at the sale price (using account 42). The method of reflecting the cost of inventories must be fixed in the accounting policy. Retail and wholesale products must be considered separately. To do this, account 41 opens two sub-accounts:

• 1 - Goods in wholesale;
• 2 - Goods in retail.

If it is not known in advance which part of the stock will be sold in bulk and which in retail, it is advisable to receive them on subaccount 1 of account 41.

• Dt 41/1 Kt 60;
• Dt 19 Kt 60;
• Dt 68 Kt 19.

When transferring inventory at retail:

Dt 41/2 Kt 41/1.

At the same time, wiring is done:

Dt 41/2 Kt 42 - by the value of the trade margin.

When selling on account 90, you need to open two sub-accounts to reflect income from wholesale and retail trade.

Question number 3. When receiving goods and materials in a trading company, a shortage was detected. What documents do you need to issue this and how to reflect it on the accounts?

The shortage, which is detected upon acceptance of goods and materials, can be either within natural loss, and above it. In the first case, the shortages are included in distribution costs. Otherwise, the cost of missing goods must be reimbursed by the supplier or transport company. To do this, the recipient of the goods presents a claim to the carrier or supplier. This is formalized by a commercial act or an act establishing a discrepancy. To account for shortages, account 94 must be used.

Question number 4. The company is engaged in wholesale trade, applies the general system of taxation. How to reflect the markup on the sold goods? Do I need to use account 42?

In wholesale trade, goods are taken into account at the purchase price. When they are sold, it is debited from account 41 to the debit of account 90. The credit of account 90 shows income from the sale of goods and materials. The margin in this case is the difference between the debit and credit turnovers of account 90. It is advisable to use account 42 in retail when inventories are recorded at selling prices.

Question number 5. What expenses should be included in the cost of the purchased goods?

The cost of the product should include all direct costs of its acquisition. These are the costs of delivery of goods and materials, customs and non-refundable tax payments, costs of consultations, intermediary services, and insurance payments.

Goods Accounts

In accounting, goods are recorded on account 41 "Goods". In the Instructions for the use of the Chart of Accounts accounting, approved by Order of the Ministry of Finance of the Russian Federation No. 94n dated October 31, 2000, it is indicated that account 41 is intended to summarize information on the availability and movement of inventory items (inventory and materials) purchased as goods for sale. Organizations engaged in trade also take into account on account 41 purchased containers and containers of their own production.

For the analytical accounting of goods in the working chart of accounts to account 41 "Goods", the following sub-accounts can be opened:

• 41.1 "Goods in warehouses"
• 41.2 "Goods in retail trade",
• 41.3 "Containers for goods and empty"
• 41.4 "Purchased products"

Some types of goods are recorded on off-balance accounts:

• 002 "Goods accepted for responsible storage»
• 004 "Goods accepted for commission"

Accounting for goods in wholesale trade

• D19 K60 - VAT included D68
• K19 - VAT offset from the budget

• D44 K70,69,02,76,71 - distribution costs are accrued
• D90.2 K44 - distribution costs written off

• D90.9 K99 - profit
• D99 K90.9 - loss

Accounting for goods in retail trade at purchase prices

Accounting entries for the purchase of goods from a supplier:

• D41 K60 - the goods are registered at the actual cost
• D19 K60 - VAT included
• D60 K51 - payment to the supplier for the goods

Accounting entries for the sale of goods to the buyer:

• D62 K90.1 - selling price with VAT
• D90.3 K68 - VAT payable
• D90.2 K41 - sold goods are written off from accounting at actual cost (either according to the accounting unit of goods, or according to FIFO)
• D51 K62 - payment received from the buyer
• D44 K70,69,02,76,71 - distribution costs for the reporting month have been accrued

Definition of financial result

• D90.9 K99 - profit
• D99 K90.9 - loss

Accounting for goods in retail trade at sales prices

If goods in retail trade are accounted for at the selling price, this must be indicated in the accounting policy of the organization.

Accounting entries for the purchase of goods from a supplier:

• D41 K60 - the goods are registered at the actual cost
• D19 K60 - VAT included
• D68 K19 - VAT offset from the budget
• D60 K51 - payment to the supplier for the goods
• D41 K42 - the trade margin on the credited goods has been calculated

Accounting entries for the sale of goods to the buyer:

• D50 K90.1 - sale of goods to the buyer at the sale price
• D90.3 K68 - VAT is charged on the sale price
• D90.2 K41 - sold goods written off at sale value
• D90.2 K42 - reversal of the trade margin
• D90.2 K44 - distribution costs for the reporting month are written off

Definition of financial result

• D90.9 K99 - profit
• D99 K90.9 - loss

Calculation of the trade margin in retail trade

1. Determine the average percentage of the trade margin
   Trading = balance at the beginning of the month on account 42 + turnover on K42 × 100% markup turnover on K41 + balance at the end of the month on account 41
2. Determine the balance at the end of the month on account 42
   account balance at the end of the month 41 x average markup %
3. Determine the trade mark
   Trade margin \u003d balance at the beginning of the month on account 42 + turnover on K42 - balance at the end of the month on account 42

Accounting with the consignor

The principal reflects the proceeds from the sale of goods as of the date of receipt of the commission agent's notice of the shipment of goods to the buyer. The committent reflects all business transactions on the basis of the commission agent's report.

Accounting entries for the sale of goods by the consignor:

• D45 K41 - shipment of goods at actual cost
• D62 K90.1 - for the sale price with VAT
• D90.3 K68 - VAT charged on the sale price
• D90.2 K45 - goods written off at actual cost

We reflect the remuneration of the commissioner:

• D44 K76.Commissioner - for the amount of remuneration without VAT
• D19 K76.Commissioner - VAT included on remuneration
• D68 K19 - on fulfillment of obligations
• D44 K70,69,02,76,71,04,05 - distribution costs for the reporting month have been accrued
• D90.2 K44 - distribution costs for the reporting month are written off

Definition of financial result

• D90.9 K99 - profit
• D99 K90.9 - loss

We read the commissioner's remuneration:

• D76.Commissioner K62 - for the amount of remuneration
• D51 K62 - funds received from the commission agent minus remuneration

Commission agent's account

Accounting entries for the purchase of goods from the consignor:

• D004 - goods received for a commission at a contractual cost

Accounting entries for the sale of goods to customers:

• K004 - the goods are shipped to the buyer
• D62 K76. The committent - for the sale price of the goods with VAT at an agreed price
• D51 K62 - payment received from the buyer for the shipped goods

We charge commission:

• D76.Committent K90.1 - commission has been accrued
• D90.3 K68 - VAT charged on commission
• D76.Principal K51 - proceeds are transferred to the principal minus the commission fee and other expenses paid at the expense of the principal.

Definition of financial result:

• D26 K70,69,02,10,76,71 - commission agent's expenses are accrued
• D90.2 K26 - the costs of the commission agent are written off
• D90.9 K99 - profit
• D99 K90.9 - loss

Features of accounting for distribution costs in trade

The standard nomenclature of distribution costs reflected on account 44 is approved methodological recommendations Trade Committee of the Russian Federation.

Accounting entries to reflect distribution costs:

• D44 K70,69,02,04,05,71,76,60 - reflection of distribution costs for the reporting month
• D90.2, 90.7 K44 - write-off of costs at the end of the month

At the end of the month, the balance on account 44 can only be in terms of transportation costs attributable to the cost of unsold goods. This must be indicated in the accounting policy of the organization.

Determination of the average percentage of distribution costs:

average % of costs \u003d (balance at the beginning of the month on account 44 + transportation costs for the month) x 100% circulation (turnover on K41 + balance at the end of the month on account 41)

In the activities of a trade organization, many business processes related to the circulation of goods take place daily. Tasks of accounting in a trade organization:

Accounting for all property of the organization in quantitative terms

Accounting for the sources of formation of the organization's property

Description of all business processes occurring in a trade organization, which is carried out using accounting entries

Accounting for the quantity and quality spent in trade and management activities labor

Formation of complete and reliable information about the results of the activities of a trade organization, which is necessary for the operational management and management of the organization.

The subject of accounting in trade - economic activity trading organization. Components accounting are considered trace. objects: property, obligations of the organization, business transactions that cause a change in property and sources of their formation.

The organization of accounting is a system for building an accounting process, consisting of the following. basic elements: primary accounting, accounting registers, workflow, inventory, reporting.

Each business transaction should be drawn up primary document. Accounting registers are designed to systematize and accumulate information contained in primary documents accepted for accounting.

Goods - are part of the inventory acquired or received from other legal and individuals and intended for sale.

The procedure for valuation of goods is determined by PBU 5/01 "Accounting for inventories", according to which goods are accepted for accounting at actual cost.

actual cost goods purchased for a fee, the amount of the organization's actual costs for the purchase (taking into account differences in amounts) is recognized, excluding VAT and other reimbursable taxes; received under a donation agreement or free of charge - their market price; received under agreements providing for the fulfillment of obligations by non-monetary means - the value of assets transferred or to be transferred by the organization.

Organizations engaged in trading activities may include the costs of procurement and delivery of goods to central warehouses (bases), incurred before they are transferred for sale, to be included in the cost of sale. When goods are released for sale or otherwise disposed of (except for goods accounted for at sale value), they are evaluated in one of the following ways: at unit cost; at an average cost; at the cost of the first goods purchased in time (FIFO method); at the cost of the most recent purchase of goods (LIFO method).

Analytical accounting at wholesale enterprises is kept on accounts: 41 “Goods”, 002 “Inventory accepted for safekeeping”, 004 “Goods accepted for commission”, 90 “Sales”, 44 “Sales expenses”, 62 “Settlements with buyers and customers”, 60 “Settlements with suppliers and contractors”.

To account 41 "Goods" sub-accounts can be opened: 41-1 "Goods in warehouses"; 41-2 "Goods in retail trade"; 41-3 "Containers under the goods and empty", etc.

On subaccount 41-1 "Goods in warehouses" take into account the presence and movement of goods located at wholesale and distribution bases, warehouses, in storerooms of organizations providing services Catering, in vegetable stores, refrigerators, etc.

On subaccount 41-2 "Goods in retail trade" take into account the presence and movement of goods in retail trade organizations (shops, tents, stalls, kiosks, etc.), as well as in buffets of public catering organizations. On the same sub-account said organizations take into account the presence and movement glassware(bottles, cans, etc.).

On subaccount 41-3 "Containers for goods and empty", the presence and movement of containers for goods and empty containers (except for glassware in retail trade organizations and buffets of public catering organizations) are taken into account.

Received goods come at the cost of acquisition on the debit of account 41 and the credit of account 60 and other accounts. At the same time, account 41 is debited for the difference between the cost of purchasing goods and their value at sales prices and account 42 "Trade margin" is credited.

Sales are recorded on balance account 90 “Sales”, to which the first level sub-accounts are opened: 1 “Revenue”, 2 “Cost of sales”, 3 “VAT”, 6 “Export duties”, 9 “Profit / loss from sales”. Each organization uses those sub-accounts that it needs. Upon recognition of proceeds from the sale of goods during their shipment (vacation), they are debited from the credit of account 41 to the debit of account 90 "Sales". If the proceeds from the sale of shipped (released) goods for a certain time cannot be recognized in accounting, then the goods dispensed are written off from the credit of account 41 to the debit of account 45 "Goods shipped", and after the recognition of the proceeds - to the debit of account 90 from the credit of account 45. In accounting, the sale of goods is reflected in the following entries: Debit 62 Credit 90.1 - reflected the proceeds from the sale of goods for non-cash payment; Debit 90.3 Credit 68.2 "VAT calculations" - VAT has been charged.

To account for settlements with buyers, account 62 “Settlements with buyers and customers” is intended. On this account, it is necessary to organize separate accounting for settlements in rubles and foreign currency, for this, sub-accounts are opened: 1 - settlements with buyers of goods, 2 - settlements with other buyers, 3 - provision of bills, 4 - advances received.

Account 60 is intended to account for settlements with suppliers: the value of actually received goods in correspondence with account 41 is reflected in the Credit of the account; the debit of the account reflects the amounts paid to suppliers in repayment of obligations, in correspondence with accounting accounts Money(51 and 50).

To account for goods in transit, a balance sheet account 15 “Procurement and acquisition of material assets” is provided. Having received a notification and settlement documents from the supplier, the buyer reflects the goods shipped to him at Debit 15 on Credit 60. After the material assets arrive at the buyer’s warehouse and are capitalized, Debit 41 Credit 15 is posted.

Synthetic accounting is kept in the journal-warrant No. 11 ..

Registration and accounting of the sale of goods in a trade organization depends on the method of payment for the purchased goods between the buyer and the seller. Goods in trade organizations are sold both for cash and by bank transfer. For wholesale deliveries, it is possible both to receive cash at the box office (up to the maximum amount for one payment, limited in accordance with the established procedure), and to transfer funds by bank transfer to a current account.

In retail organizations, cash settlements with the population are carried out using cash registers in accordance with the Law of the Russian Federation of June 18, 1993 No. 5215-1 “On the use of cash registers when making cash settlements with the population”.
The procedure for recording transactions of receipt of goods from suppliers is reflected in the following entries in organizations of both retail and wholesale trade:
Dt 60 - Kt 50; 51 - Paid to the supplier for the goods;
Dt 41.1; 41.2 - Kt 60 - Goods are credited for the purchase price;
Dt 41.1; 41.2 - Kt 42 - Goods are credited for the difference between the cost of goods at accounting and purchase prices;
Dt 41.3 - Kt 60 - Containers for goods received from the supplier are credited;
Dt 44 - Kt 60 - Transportation costs from the supplier are reflected in the accounting;
Dt 19 - Kt 60 - Reflected in VAT accounting for transport services supplier;
Dt 63 - Kt 60 - The shortage or damage to goods identified upon acceptance is reflected in the records due to the fault of the supplier or transport company;
Dt 84 - Kt 60 - The shortage or damage to goods identified during acceptance for other reasons is reflected in the accounting;
Dt 19 - Kt 60 - Reflected in VAT accounting for goods received in wholesale trade;
Dt 41.2 - Kt 60 - Reflected in VAT accounting for goods received in retail trade;

The moment of sale of goods is the moment at which goods shipped or released to the buyer are considered sold.
If the moment of sale of goods is their payment, then the values ​​shipped to the buyer, until the money is received for them, are recorded on account 45 “Goods shipped”. The basis for entries in the debit of this account are shipping documents.
Dt 45 - Kt 41.1 - Goods shipped are reflected in the accounting;


Dt 91.02.1 - Kt 45 - Reflected the cost of shipped goods;

If the sale is determined by the time of shipment, then it is reflected in the accounting (credit of account 90.01.1) on the basis of documents for shipment.
The system of records for accounting for the sale of goods, when the moment of sale is shipment, is displayed by the following postings:
Dt 62 - Kt 90.01.1 Reflected the sale of goods;
Dt 90.03 - Kt 68.02 - Reflected VAT on the sale of goods;

Dt 51, 50 - Kt 62 - Money received from the buyer;
In retail, postings for the sale of goods look like this:
Dt 62.R - Kt 90.01.1 Reflected the sale of goods;
Dt 90.03 - Kt 68.02 - Reflected VAT on the sale of goods;
Dt 91.02.1 - Kt 41.1 - Reflected the cost of shipped goods;
Dt 50 - Kt 62 - Received money from the buyer at the cash desk;
Dt 57 - Kt 62 - Displayed payment by bank card;
Dt 51 - Kt 57 - Receipt of payment by payment card;
Dt 57 - Kt 62 - Delivery of proceeds to collectors of the bank;
Dt 51 - Kt 57 - Crediting of collected proceeds;
In the case of a return of a quality product, by agreement of the parties, a reverse sale takes place in accordance with a new sales contract. Wherein ex-seller becomes a buyer and the buyer becomes a seller. There is no need to reverse the previous accounting entries in the accounting of the seller and the buyer.
If the seller agreed with the claim for the return of low-quality goods and signed an act on the return of goods, then on the same day in accounting he should reverse all transactions that reflect the sale of the returned goods. Consider the postings when returning a defective product:
Dt 41 - Kt 60 - reflects the value of the credited goods;
Dt 19 - Kt 60 - the "input" VAT on the credited goods is taken into account;
Dt 68.2 - Kt 19 - the amount of "input" VAT was accepted for deduction;
Dt 41- Kt 60 - the cost of the goods returned to the seller was reversed;
Dt 19 - Kt 60 - the amount of VAT presented by the supplier in terms of the cost of returned goods was reversed;
Dt 68.2 - Ct 19 - the entry for the deduction of VAT related to the value of the returned goods has been reversed.
After returning the goods, the organization will not have to hand over tax office updated income tax return.
According to paragraphs. 1 and 2 Art. 469 of the Civil Code of the Russian Federation, the seller is obliged to transfer to the buyer the goods, the quality of which corresponds to the contract of sale. If a discrepancy between the quality of the goods and the declared one is revealed, the buyer has the right to refuse to fulfill the contract of sale and demand the return of the amount of money paid for the goods (paragraphs 1 and 2 of article 475 of the Civil Code of the Russian Federation).
If there was a return of goods from the buyer, then the retailer acts as an "intermediary". On the one hand, he has a relationship "retailer - retail buyer", and on the other - "retailer - supplier". In the first case, relations are regulated by paragraphs 1 and 2 of Ch. 30 of the Civil Code of the Russian Federation, Law of the Russian Federation of 07.02.1992 No. 2300-1 "On Protection of Consumer Rights". At the same time, within the framework of this Law, a consumer is a citizen who intends to order or purchase, or ordering, acquiring or using goods (works, services) solely for personal, family, household and other needs not related to entrepreneurial activities.
In the second case, relations are regulated by Articles 1 and 3 of Chapter 30 of the Civil Code of the Russian Federation. So, according to paragraph 1 of Art. 518 of the Civil Code of the Russian Federation, if the buyer returned the low-quality goods to the retailer, the latter has the right to present the supplier with the requirements provided for in Art. 475 of the Civil Code of the Russian Federation, except for the case when the supplier, having received a notice of defects in the delivered goods, will immediately replace the delivered goods with goods of proper quality. The buyer (recipient) who sells the goods delivered to him at retail has the right to demand the replacement within a reasonable time of the goods of inadequate quality returned by the consumer, unless otherwise provided by the supply contract (clause 2 of article 518 of the Civil Code of the Russian Federation). In other words, the seller (supplier) is responsible for the supply of low-quality goods, therefore, the costs of eliminating the lack of quality are borne by him.
It should be noted that a dispute may arise between the retailer and the buyer about the causes of product defects. In this case, the seller is obliged to conduct an examination of the goods at his own expense. If, as a result of the examination of the goods, it is established that its defects have arisen due to circumstances for which the seller is not responsible, then the consumer is obliged to reimburse the latter for the costs of conducting the examination, as well as the costs associated with it for the storage and transportation of the goods. Suppose that a defective product was returned from the buyer, the supplier eliminated the deficiencies and the product was put up for sale again, but at a lower price. The procedure for revaluation and the accounting for its results depend on the prices at which the goods are recorded, as well as on the period in which the subsequent sale took place.
The implementation of markdowns and the sale of goods at reduced prices are beneficial to both buyers and sellers.
Consider the postings when carrying out a markdown of goods:
Dt 41.1 - Kt 60 - the purchased goods are credited;
Dt 19 - Kt 60 - the amount of VAT on purchased goods is reflected;
Dt 68 - Kt 19 - accepted for deduction of VAT on purchased goods;
Dt 41.1 - Kt 42 - the amount of the trade margin is reflected;
Dt 42 - Kt 41.1 - the markdown of the goods is reflected in the amount of the trade margin on the purchased goods;
Dt 50 - Kt 90-1 - revenue from the sale of goods at a discounted cost was recognized;
Dt 90-2 - Kt 41.1 - the sale price of the goods sold has been written off;
Dt 90-3 - Kt 68.02 - VAT is charged on the proceeds payable;
Dt 99 - Kt 90-9 - reflects the financial result (loss).
If the returned goods were not sold before the end of the year, then a reserve is created at the end of the reporting period. It is reflected by the wiring:
Dt 91-2 - Kt 14
It should be noted that a trade organization must necessarily reflect the accounting procedure for discounted goods in the accounting policy for accounting purposes.
In addition, one should take into account the provisions of paragraphs 2 and 3 of Article 40 of the Tax Code of the Russian Federation, according to which, if the transaction price deviates by more than 20% upwards or downwards from the price level applied by the taxpayer for identical (homogeneous) goods (works, services ) within a short period of time, the tax authority has the right to make a reasoned decision on the additional charge of tax and penalties calculated in such a way as if the results of this transaction were assessed based on the application of market prices for the relevant goods, works or services.
Thus, in order to avoid disputes with regulatory authorities in the event of a markdown of goods by more than 20%, the company should stock up on documents confirming the need for a markdown. This may be, for example, a copy of the act or invoice for the return of goods indicating the reasons for the return, a document from the supplier confirming the repair (indicating the eliminated defects), a copy of the markdown certificate, which, among other things, may reflect the shortcomings in appearance ( if any), etc.

Duty to keep accounting records Russian organization does not depend on the type economic activity. However, accounting in trade, construction or the service sector has its own characteristics. In this article, we will consider what an accountant of a trading company, both retail and wholesale, should know and be able to do.

From what economic sphere the organization operates, many features of accounting directly depend. Accounting in trade is no exception, it is considered one of the most complex branches of accounting and requires quite specific knowledge from accountants, for example, in the field of determining margins. After all, trade was originally a type of activity in which goods are bought at one price and sold at another. A commodity is any asset purchased for resale. It can even be real estate or expensive equipment, it all depends on the direction of the company. In PBU 5/01, goods are classified as inventories.

Wholesale and retail

Trade, and hence accounting in it, traditionally has two areas:

• retail.

The difference between them lies in the volume of products sold. Retail sales involve small lots or single goods, most often intended for the personal needs of the population. Wholesale trade operates in large lots. Of course, there is a difference in accounting. Indeed, in retail, the parties to the transaction, as a rule, are the organization-seller and the individual-buyer, and in wholesale trade, products are bought by others. legal entities or individual entrepreneurs. In the first case, cash payment is practiced, and in the second, non-cash. All this must be taken into account when conducting accounting.

Main account for inventory accounting

All goods intended for resale, according to the norms of PBU 5/01, should be accounted for on account 41 “Goods”. This account usually has several more sub-accounts, which each company can define and apply independently. It is necessary to take into account goods and materials at once on several grounds:

• name (nomenclature);
• quantity;
• place of storage;
• financially responsible persons.

Cost price - the purchase price of goods and materials, together with delivery costs, duties, agency fees and similar expenses (clause 6 PBU 5/01). Plays an important role in accounting.

Accounting in wholesale trade

Consideration practical application accounting standards for trade organizations, let's start with the wholesale. It uses slightly fewer accounts than retail, although wholesale itself involves large volumes. Let's follow the postings of the consignment of goods from the moment it enters the company to the sale to the buyer. And find out what features accounting has in wholesale trade.

So, let's imagine that our Vesna LLC (works on common system taxation with VAT) purchased a batch of garden tools from another company for 150,000 rubles. The price includes VAT in the amount of 22,881.36 rubles. In addition, a car was hired to deliver the goods for 10,000 rubles without VAT. Let's move on to bookkeeping. So, when posting this batch, the accountant will make the following entries:

There was already a buyer for this batch, so the organization sold it, as they say, “from wheels”, or in transit. But there could be another option, when the goods arrived at the company's warehouse. The party was sold for 180,000 rubles, including VAT. The cost price consists of the purchase price and overhead costs (in this example, we will not take into account the costs of administration, household needs, utilities and other things to be taken into account in the case of trading from a warehouse). In fact, when selling, we need to write off products, charge VAT and write off the cost. Accounting entries will be as follows:

Unfortunately, it happens that during storage or sale, defective products were detected. Suppose that its cost was 15,000 rubles, or 10% of the cost of the batch, with a natural attrition rate of 7%. It cannot be sold, but it must be reflected in accounting. There is a write-off of marriage in trade; the wires will look like this:

If the persons responsible for what happened, for example, the storekeeper, were identified, the losses can be attributed to them. The main thing is that the procedure prescribed by law is observed. In this case, the accountant will make the following entry:

Dt 73 Kt 94 15,000 - losses due to marriage are attributed to the guilty person.

Accounting in retail

Accounting in retail is a little more complicated than wholesale, because by virtue of the Order of the Ministry of Finance dated October 31, 2000 No. 94n, it is necessary to use account 42 “Trade margin” in work. This is due to the fact that if goods are accounted for at sales prices, it is necessary to allocate a markup, as well as possible discounts. The markup is formed by postings that look like this:

On account 42, it is imperative to organize analytical accounting in order to be able to distinguish between markups on goods in retail organizations and on goods already sold to customers. The shipped markup is usually reversed as follows:

Dt 90, sub-account "Cost of sales" Kt 42.

In addition, in retail it is necessary to take into account selling expenses. The relevant accounting entries are as follows:

At the end of the month, the accountant must withdraw the profit based on the results of the sale and reflect it in the following way:

Dt 90, sub-account "Profit / loss from sales" Kt 99.

Accounting entries in retail trade with UTII differ from those given above only in the absence of VAT, and hence the need to allocate it. The use of account 42 is mandatory.

commission trading

It happens that an organization does not sell its goods, but goods and materials received for sale under a commission agreement. In this case, accounting in trade has a number of features that are imposed by commission trading. The posting of the commission agent will be completely different. For clarity, we have displayed the most basic accounting entries in the table:

Operation	Account debit	Account credit
Admission to the commission	004 "Goods on commission"
Commission implementation	50, 57, 62
Write-off of realized commission values		004
Costs associated with a commission sale that are not reimbursed by the committent	44	60, 10, 70, 69, etc.
Costs associated with a commission sale, reimbursed by the committent	76, sub-account "Settlements with the committent"
Commission remuneration	76, sub-account "Settlements with the committent"	90, sub-account "Revenue"
VAT on revenue under a commission agreement	90, sub-account "VAT"	68
Write-off of expenses related to commission sales	90, sub-account "Sales costs"	44
Profit from the sale of goods at the end of the month	90, sub-account "Profit / loss from sales"	99
Transfer of funds to the committent (minus the remuneration of the commission agent and reimbursable expenses)	76	51

Please note that the primary document for posting in accounting is a consignment note (form No. TORG-12). And account 004, which is used for posting of goods and materials on commission, is off-balance sheet. The account is kept in the prices specified in the acceptance certificate by the committing organization.