Revaluation of goods in 1s 8.3 trade management. Accounting info. Financial Results Generation

Order of registration:

1. Setting new retail prices

To set a specific price for an item of an item with reference to a specific type of price, a document is used "Setting item prices". It is not allowed to set several price values \u200b\u200bof the same type for an item within one day.

Creation of the document "Setting the prices of the item" (Fig. 1):

Call from the menu: Warehouse - Prices - Setting item prices.
Press button Create.

Filling out the document "Setting the prices of the item", a new type of price "Retail" (Fig. 2):

In field from indicate the date of the document. From this date, the prices indicated in the document will be valid until new ones are set by a similar document.
In field Price type indicate the type of prices “Retail”, which is set for the item indicated in the tabular part.
Press button Fill - Fill at item prices, the tabular part will be filled with stock items that have been assigned the retail price type.
Leave in the tabular section only those goods for which a discount is given (Fig. 3).

Processing for group price changes in the document "Setting the prices of the item" (Fig. 3):

In our example, a 30% discount on the previously established retail price is provided. Set new prices using processing.

Select a processing type. In our case, select " Change prices by percentage".
Set the percentage of price changes from the price type " Retail". In our example, 30%.
Click on the button Run once. Prices will change automatically for each type of item indicated in the tabular section.
Button Transfer to document.

Prices are set in the document "Set item prices." The new type of prices "Retail" with a 30% discount is set. Prices must be checked and press the button Hold and close (fig. 4).

Check the modified retail price set for a particular type of item at a specific date (Fig. 5):

Call from the menu: Directories - Goods and services - Nomenclature.
In reference Nomenclature open the item for which you want to view prices.
Select a sub directory Stock Prices.
In field Get / set prices on a date Select the date on which you want to get price information.
The prices set for this type of item will appear in the tabular section. In the column "Document" indicates the document by which this price is set.

2. Revaluation of goods.

In connection with the provision of a 30% discount on retail goods, it is necessary to change the selling price at which retail goods are accounted for on account 41.11. To perform the operation "Revaluation of retail goods", you must create the document "Revaluation of goods in retail." As a result of this document, appropriate postings will be generated.

Before overestimating the goods, you can see at what price the goods are taken into account on account 41.11 “Goods in retail trade (in ATT at the selling price)”. You can use the report for this. Account balance sheet 41 (in our case - according to subaccount 41.11).

To do this, do the following (Fig. 6):

Call from the menu: Reports - Standard Reports - Balance Sheet.
In the fields Period select the period for which the report is generated.
In field Score select account 41.11.
Press button To form.

The balance-sheet on the debit of account 41.11 “Goods in retail trade (in ATT at the selling price)” contains the balance of 27,000.00 rubles. on the product "Phone Case" (quantity 30 pieces). The sale value of a unit of goods (before revaluation) is 27,000.00 / 30 \u003d 900.00 rubles.

Creation of the document "Revaluation of goods in retail" (Fig. 7):

Call up the menu: Warehouse - Prices - Revaluation of goods in retail.
Press button Create.

Filling out the document "Revaluation of goods in retail" (Fig. 8-9):

In field from indicate the revaluation date of the retail goods.
In field Stock select from the directory “Warehouses (storage locations)” a warehouse where retail goods will be revalued.
In field Document price setting, select the document that changed the type of price "Retail".
According to the balances, the tabular part will be filled with the remaining goods in the indicated warehouse, taking into account current prices and revaluation.
Check the filling of the fields as shown in fig. 9.

The result of the document "Revaluation of goods in retail" (Fig. 10):

To hold the document, click Conduct, to view the transactions, click the Show transactions and other document movements button.

To check the value of retail goods after revaluation, you can form Account balance sheet 41.11 “Goods in retail trade (in ATT at sales value)” (Fig. 11).

In anticipation of New Year and Christmas sales, it seems useful to remind our readers about how the results of revaluation of goods should be reflected in accounting. Although price reduction is important for sales, for completeness, the article considers all cases of price changes. There are also features of reflection in the balance sheet of discounted, but not sold until the end of the year goods. For information on how to correctly reflect all these operations, read the article by V.V. Patrova, Doctor of Economics, Professor (St. Petersburg State University).

Revaluation of goods can be carried out for various reasons: in connection with a change in demand for goods, with seasonal sales, with the approaching of the end of the sales period, with the loss of initial qualities, etc.

Revaluation may be in the direction of lower prices (markdown) and in the direction of their increase (revaluation). In all cases of price changes, there must be an appropriate document for the revaluation of goods (order, order, etc.) signed by the head of the organization.

The procedure for revaluation and reflection in the accounting of its results depend on the prices at which the goods are taken into account.

If goods are carried at cost

In this case, the order of discounting of goods depends on the magnitude of the reduction in prices of goods.

Two options are possible here - when the new price is greater than or equal to the cost of acquiring the goods and when less.

In the first version, the revaluation procedure consists in replacing price tags on goods. At the same time, no entries are made in accounting. The same applies in the second option, if revalued goods are sold before the end of the reporting year.

If the revalued goods are not sold by the end of the reporting year, then it is necessary to proceed in accordance with paragraph 25 of PBU 5/01 “Accounting for inventories”. This paragraph states that goods, "who are morally obsolete, completely or partially lost their original quality, or current market value, the sales value of which has decreased, is reflected in the balance sheet at the end of the reporting year minus the allowance for the reduction in the value of material assets". It is impossible to credit account 41 “Goods” for the difference between the acquisition cost and the new price, since according to clause 12 of PBU 5/01, the actual cost of inventories in which they are accepted for accounting is not subject to change, except as required by law Russian Federation".

The amount of the reserve (P) is determined by the formula:

P \u003d SP - SC

The amount of the reserve is recorded:

Debit 91 Credit 14

The same transaction is made in the event of a further decrease in the market price for a given product (in the amount of a further reduction).

In the balance sheet at the end of the reporting year, the balance of the goods is shown as the difference between the balance of accounts 41 and 14.

In the future, as the goods are disposed of (sale, spoilage, shortage, etc.) for which the reserve was created, it is written off by the posting:

Debit 14 Credit 91

A similar record is made with a further increase in the market value of goods (in the amount of increase).

The creation of the above reserve is aimed at showing in the balance sheet a real (not overstated) valuation of goods. And although PBU 5/01 prescribes creating a reserve only for goods remaining at the end of the year, we believe that this should be done at any reporting date.

Otherwise, in the interim balance sheets the values \u200b\u200bof the balances of goods indicated in them are distorted.

The procedure for revaluation of goods when accounting for them at the acquisition cost is to replace the price tags on the goods.

If goods are recorded at selling prices

In this case, each fact of revaluation of goods is made out by the corresponding document. In the album of new unified forms of primary accounting documentation for the accounting of trade operations, approved by the resolution of the Goskomstat of Russia dated 12.25.1998 No. 132, there is no form of this document. Therefore, trade organizations have the right to independently develop the form of such a document in which, in addition to the mandatory details provided for in paragraph 2 of Article 9 of the Law of 21.11.1996 No. 129-ФЗ "On Accounting" (hereinafter - the Law on Accounting), in our opinion, the name of the revalued goods, their distinguishing features, the quantity of goods, old and new prices, the value of goods in old and new prices, the amount of the markdown or revaluation shall be indicated.

The quantity of revalued goods is determined differently depending on the accounting scheme used:

a) when the natural-value scheme - according to the analytical accounting of account 41;

b) at the cost accounting scheme - according to the inventory.

In the first case (the new price is greater than or equal to the purchase price), the amount of goods discounted (U) is calculated according to the formula: The order of reflection of discounted goods in accounting also depends on the amount of reduction in prices for goods. At the same time, the two above options are also possible - when the new price is greater than or equal to the cost of acquiring the goods and when less.

Y \u003d SC - SC

For the amount of the markdown of the goods is recorded:

Debit 42 Credit 41

In the case where the new price is less than the acquisition cost, two transactions are made:

Debit 42 Credit 41 - the amount of the trade margin for this product.

In this case, the amount of the trade margin (TN) is calculated by the formula:

TN \u003d SC - SP

Debit 91 Credit 41 - the difference between the cost of acquiring goods and their new price.

This entry conflicts with clause 12 of PBU 5/01, which states that the actual cost of goods in which they are accepted for accounting is not subject to change.

However, when accounting for goods at selling prices, the balance of account 41 should always correspond to the value of the balance of goods at selling prices, and this correspondence can only be with the above record.

The legal justification for our opinion is paragraph 4 of Article 13 of the Accounting Law, which states that if the current accounting rules do not allow to reliably reflect the property status and financial results of the organization, the accountant may not apply these rules with the appropriate justification.

This methodology for recording discounts of goods should be fixed in the accounting policy, and the facts of its practical use should be reported in the explanatory note to the annual financial statements.

The procedure for revaluation of goods when accounting for them at selling prices also consists in replacing price tags on goods.

However, the revaluation amount is reflected in the accounting record:

Debit 41 Credit 42

Revaluation of goods is the determination of the difference between the cost of goods at previous retail prices and the newly introduced price of goods. When the new price is lower than the previous one, a markdown of the goods is made, if higher, then revaluation.

Revaluation of goods during markdowns can be associated both with low consumer demand for the goods sold, and with promotions, or, for example, due to a decrease in the quality of the goods, due to obsolescence, when the functional properties of the goods do not keep up with progress, and many other reasons. Revaluation may occur, for example, for reasons of purchase of a similar product at higher prices.

The revaluation of goods is made out by a document in which it is necessary to indicate the name of the goods, their quantity, storage unit, previous and new prices. All changes in prices, according to the law, should be carried out only on the basis of the order of the head of the company. The amount of data that has to be operated upon in such procedures can be substantial. The help of the accountant to make an additional assessment or markdown of goods in the warehouse as soon as possible and without a headache is helped by the functionality of the 1C: Accounting software product.

In "1C: Accounting" revaluation is done with the document "Revaluation of goods", from which you can print a form in which information about the revalued product is indicated with the new input price.

Revaluation of goods is carried out only in companies that have a record of goods at selling prices on account 41.11 “Goods in retail trade” (in “Automated point of sale at sales value”). Take into account such a product in a warehouse with the type "Retail Store".

The goods can be attributed both to the retail warehouse and to the wholesale warehouse.

In the first case, it is necessary to immediately establish retail prices for incoming goods with the document “Setting the prices of the item”. When it is carried out, a mark-up on goods sold at retail will be immediately allocated.

For example, 200 items were delivered to a retail warehouse. at the price of admission 170 rubles. We set a retail price of 250 rubles. Upon receipt of the program, the program will capitalize on 41.11 goods at the purchase price in the amount of 34,000 rubles, and the difference between the purchase and sale price in the amount of 16,000 rubles. will reflect on account 42.01 “Trade margin in automated retail outlets”. As a result, the goods at the retail price will be listed on account 41.11, and the margin on account 42.01.

When the goods are first delivered to the wholesale warehouse, and then transferred to the retail store, the revaluation to the retail price is not made by the receipt document, but through the “Movement of goods”. And in this case, pre-installation of retail prices is also mandatory, since it is at these prices that the goods are sold in the store.

When it becomes necessary to re-evaluate the product, for example, our product has increased its retail price, this is reflected in the document “Setting the prices of the item”.

You must create the document "Revaluation of goods." To do this, go to the revaluation document and click "Fill at modified prices." The program sees that our product has changed its retail price and adds it to the tabular part, and also immediately puts down the old and new prices. It remains only to hold the document.

If the new price is reduced relative to the old, then the revaluation will occur with a red reversal.

You can fill out the revaluation document with the list of goods using the “Add” buttons, but in this case you will have to manually fill in all the fields, and through “Fill in” the document will receive data on all stock balances or only at changed prices, as happened above.

From the document, you can print the form "Revaluation of goods in retail" with the display of the goods, their old and newly set prices.

Thus, when changing the price of a product, it is necessary to reassess the entire product, which is in stock, to the new retail price. In the “1C: Accounting” program, all the processes are quite simple and decently automated, it will not be difficult for the company’s accountant to quickly and fully re-evaluate the goods in 1C and carry out the necessary revaluation of goods in the warehouse.

01 May

Hello. In this article we will talk about what the markdown of goods is and why it is needed.

Today you will learn:

For what purpose use markdown of goods;
How is the markdown process carried out;
What are markdowns of marketable products.

What is the markdown of goods

When you visit any major store, you can see the counters that display discounted products. But what does markdown mean?

Please note that markdown of goods - this is a procedure in which the cost of marketable products is reduced.

At the same time, buyers are fully confident that this is a completely simple procedure for the manufacturer. But what could be simpler than cost reduction?

In fact, not everything is as simple as it seems from the side of the buyer. Markdown is a complex procedure that requires documentation, taking into account generally accepted requirements.

It turns out just so the manufacturer can not change the price of commodity products, because it is necessary to observe a special markdown procedure.

When is the markdown of goods

It’s impossible to simply lower the price of a product, because there are a number of reasons for this.

Note the most common:

With a decrease in demand;
Moral aging of marketable products;
With a decrease in market value;
Partial loss of presentation;
Expiration date.

In practice, a store reduces the price of a product only if it expires. So that he places the goods in the center of the hall on a special rack. In this case, a special bright price tag is made, which will surely attract the attention of the buyer and he will pay attention to the discounted goods.

Well, do not forget about the well-known when in the center of the trading floor a representative of a store or a shopping center offers to purchase one product and get a second at a reduced cost.

Few people think that a product at a reduced cost is a discounted product that is beautifully sold. Buyers, even without paying attention to expiration dates and appearance, can “sweep away” products from the counter.

As for the partial loss of presentation, this is in most cases torn packaging. This often happens when loading and unloading goods.

It should be borne in mind that both sales representatives and non-trade organizations can make markdowns. The main mission of reducing cost is to sell goods at a reduced price in order to make a profit and reduce costs.

As a result of such a procedure, goods are sometimes sold whose value is lower than the purchase value.

Order markdown goods

If you need to make a markdown, do not worry, because this is a simple procedure that requires attention and compliance with generally accepted rules.

Consider how to properly reduce the cost of the necessary goods:

Drawing up the order.

Before proceeding with the cost reduction procedure, it is necessary to prepare a document that establishes the requirements and features of a specific markdown. In practice, the manager is obliged to prepare an order, to bring it to employees, who only after that can take a number of measures aimed at reducing the price of a particular product.

Also, do not forget that, according to the order, a material person is established who will be responsible for the entire markdown process. Such an employee should not only familiarize himself with the order, but also receive it under his personal signature.

Inventory.

This is the first and, perhaps, the main thing to start with. You must clearly understand how many units are in stock and in the mall.

Be prepared to draw up a special act in which you must indicate:

Name of marketable products;
Total;
Article of each product;
Characteristics;
The reason for the markdown.

At the end of the document, you should summarize, according to which you can understand how many units of production and for what reason you need to sell as quickly as possible at a reduced cost.

Determination of market value.

Before discounting the goods, it is necessary to determine the real value of each unit of production. It is immediately worth noting that the procedure for determining market value is not regulated by anything. If you have a large company, it is also worth considering that this is not the responsibility of the accountant.

To determine the market value, a special commission is created, which includes:

Experts in the quality of this type of product;
Sales department specialists;
Company employees who can inspect the goods and assess the possible cost of its sale.

All work results are recorded in a special act in the form of MX-15. A document of this form can be easily found on the World Wide Web.

What is markdown

If, after carrying out the entire markdown procedure, it turns out that the new cost of the product has been reduced within the trade margin, then a mark is made in the declaration in the “profit” section. In this case, the costs associated with its acquisition must be deducted from the cost of production.

However, it happens, as already noted, that the new value exceeds the trade margin. In this case, it is necessary to fill out the “losses” section in the tax return. At the same time, do not forget that the cost of this product is deducted from the cost at which the goods were sold.

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Trading operations

Setting prices and revaluing retail goods when accounting at selling prices

The examples given in the article were reproduced in the configuration “Accounting for Ukraine” (version 1.2).

This article discusses the procedure for changing the prices of the item, including the change in prices at retail outlets where goods are recorded at selling prices.

Example

LLC Dobro decided to increase retail prices by 10% for the group of household appliances. The decision is drawn up by an order to set new retail prices from 04/03/2015.

Setting prices

To reflect the change in prices, the program draws up the document “Setting the prices of the item”. The document can be filled in with goods manually or with the help of the “Fill” command - “Fill in by item group” (Fig. 1).

Figure 1 - automatic completion of the document “Setting the prices of the item”

As a result of using such a filling mechanism, the document “Setting the prices of the item” will be filled with the current prices of goods from the “Household Appliances” group (Fig. 2).

Figure 2 - the completed document “Setting the prices of the item” by the current prices of goods from the “Household Appliances” group

Using the "Fill" button, you can automatically fill out a document on balances, prices of goods according to accounting data. It is also possible to fill out a document only with those goods whose price has changed, by clicking the "Fill" - "Fill at the changed prices" button (Fig. 5).

Figure 5 - the completed document “Revaluation of goods in retail”

When conducting the document "Revaluation of goods in retail" will be formed

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