Revaluation of goods in 1s 8.3 trade management. Accounting info. Generation of financial results

Registration procedure:

1. Setting new retail prices

To set a specific price for an item item with reference to a specific price type, use the document "Setting item prices"... It is not allowed to set several price values of 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 - Set item prices.
Click the button Create.

Filling out the document "Setting item prices", 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 established by a similar document.
In field Price type specify the "Retail" price type, which is set for the item specified in the tabular section.
Click the button Fill in - Fill in at item prices, the tabular section will be filled with items of the stock list, which are assigned the "Retail" price type.
Leave in the tabular section only those products for which a discount is provided (Fig. 3).

Execution of processing for a group price change in the document "Setting item prices" (Fig. 3):

In our example, there is a 30% discount off the previously set retail price. Let's set new prices using processing.

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

Prices are set in the Item Price Setting document. New price type "Retail" with 30% discount is installed. Prices must be checked and clicked Swipe and close(fig. 4).

Let's check the changed retail price set for a specific type of item on a specific date (Fig. 5):

Calling from the menu: Directories - Goods and services - Nomenclature.
In the reference Nomenclature open the item for which you want to view prices.
Select a subordinate directory Item prices.
In field Get / set prices for a date select the date for which you want to receive pricing information.
The tabular section will display the prices set for this type of item. The column "Document" indicates the document that established this price.

2. Revaluation of goods.

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

Before revaluating goods, you can see at what price the goods are accounted for on account 41.11 "Goods in retail(in ATT at sales value) ". To do this, you can use the report Account balance sheet 41(in our case - on subaccount 41.11).

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

Call from the menu: Reports - Standard reports - Account balance sheet.
In the fields Period select the period for which the report is generated.
In field Check select account 41.11.
Click the button To shape.

In the balance sheet on the debit of account 41.11 "Goods in retail trade (in ATT at sales value)" there is a balance in the amount of 27,000.00 rubles. on the product "Phone case" (number of 30 pieces). The selling value of a unit of goods (before revaluation) is 27,000.00 / 30 = 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.
Click the button Create.

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

In field from indicate the date of revaluation of retail goods.
In field Warehouse select from the directory "Warehouses (storage locations)" the warehouse where the revaluation of retail goods will be carried out.
In field Document For setting prices, select the document that changed the "Retail" price type.
By balances, the tabular section will be filled with the balances of goods in the specified warehouse, taking into account the current prices and revaluation.
Check the filling of the fields, as shown in fig. nine.

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

To post the document, click the button 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 generate Balance sheet for account 41.11"Goods in retail trade (in ATT at sales value)" (Fig. 11).

In anticipation of the New Year and Christmas sales, it seems useful to remind our readers of how the results of revaluation of goods should be reflected in accounting. And although price reductions are relevant for sales, for the sake of completeness, all cases of price changes are considered in the article. There are also features of the reflection in the balance sheet of discounted goods, but not sold before the end of the year. Read about how to correctly reflect all these operations in the accounting in the article by V.V. Patrov, Doctor of Economics, Professor (St. Petersburg State University).

Revaluation of goods can be carried out for various reasons: due to changes in demand for goods, with seasonal sale, with the approach of the end of the implementation period, with the loss of the original qualities, etc.

Overestimation can be downward in prices (markdown) and upward (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 the reflection in the accounting of its results depend on the prices at which goods are accounted for.

If goods are accounted for at acquisition cost

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

Two options are possible here - when new price more or equal to the cost of purchasing the goods and when less.

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

If the revalued goods will not be sold by the end of the reporting year, then it is necessary to proceed in accordance with clause 25 of PBU 5/01 "Accounting for inventories". This paragraph says that the goods, "which are obsolete, have completely or partially lost their original quality, or the current market value, the value of sales of which has decreased, is reflected in the balance sheet at the end of the reporting year, less provision for impairment material values" ... It is impossible to credit account 41 "Goods" for the difference between the purchase price and the new price, since according to clause 12 of PBU 5/01 " actual cost inventories, in which they are accepted for accounting, are not subject to change, except as otherwise provided by the legislation of the Russian Federation. "

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

R = SP - NC

An entry is made for the amount of the reserve:

Debit 91 Credit 14

The same entry is drawn up in the event of a further decrease in the market price for this product (by the amount of a further decrease).

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

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

Debit 14 Credit 91

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

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

Otherwise, the amounts of the balances of goods indicated in them are distorted in the interim balance sheets.

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

If goods are accounted for at sales prices

In this case, each fact of revaluation of goods is drawn up with an appropriate document. In the album of new unified forms of primary accounting documentation for the accounting of trade operations, approved by the Resolution of the State Statistics Committee of Russia dated 25.12.1998 No. 132, there is no form for this document. That's why 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 11/21/1996 No. 129-FZ "On Accounting" (hereinafter - the Accounting Law), in our opinion, the name should be indicated overvalued goods, their distinctive features, quantity of goods, old and new prices, the cost of goods in old and new prices, the amount of markdown or revaluation.

The number of revalued goods is determined differently depending on the applied accounting scheme:

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

b) with a cost accounting scheme - according to inventory data.

In the first option (the new price is greater than or equal to the purchase price), the amount of the markdown of goods (Y) is calculated using the formula: The procedure for recording the markdown of goods also depends on the value of the reduction in prices for goods. In this case, the two above options are also possible - when the new price is greater or equal to the cost of purchasing the goods and when it is less.

U = SC - NC

An entry is made for the amount of the discount of goods:

Debit 42 Credit 41

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

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

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

TN = SC - SP

Debit 91 Credit 41 - for the difference between the purchase price of goods and their new price.

This entry contradicts 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 sales prices, the balance of account 41 must always correspond to the value of the remainder of goods at sales prices, and this correspondence can only be in the presence of the above record.

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

This method of reflecting the markdown of goods in the accounting 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 revaluating goods when accounting for them at sales prices also consists in replacing price tags on goods.

However, the amount of the revaluation is reflected in the accounting records:

Debit 41 Credit 42

Revaluation of goods is the determination of the difference between the value of an item at the previous retail prices and the newly entered price of the item. When the new price is lower than the previous one, the goods are discounted; if it is higher, then the revaluation is made.

The revaluation of goods at a markdown can be associated with both low consumer demand for the goods being sold, and with ongoing promotions, or, for example, due to a decrease in the quality of goods, due to obsolescence, when functional properties goods do not keep pace with progress, and for many other reasons. Revaluation can occur, for example, for reasons of purchasing a similar product at higher prices.

Commodity revaluation is drawn up with a document in which you need to indicate the name of the product, its quantity, storage unit, the previous and new price. 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 must be handled in such procedures can be significant. To help the accountant to revalue or mark down the goods in the warehouse in as soon as possible and without a headache, the functionality helps software product"1c accounting".

In 1C: Accounting, the revaluation is done with the document “Revaluation of goods”, from which you can print a form that contains information about the revalued product with an indication of the new entered price.

Commodity revaluation is carried out only in firms that have organized accounting of goods at sales prices on account 41.11 "Goods in retail trade" (in the "Automated point of sale at sales value"). Such goods are taken into account in a warehouse with the type "Retail store".

The goods can be received both directly at the retail warehouse and at the wholesale warehouse.

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

For example, a retail warehouse received 200 items. at the admission price of 170 rubles. We set the retail price at 250 rubles. When carrying out the receipt, the program capitalizes on 41.11 goods at the purchase price in the amount of 34,000 rubles, and the difference between the purchase and sale prices in the amount of 16,000 rubles. will reflect on p. 42.01 "Trade margin in automated retail outlets". As a result, the item will be listed on account 41.11 at the retail price, and the margin on account 42.01.

When the goods are received first at the wholesale warehouse, and then transferred to retail store, then the revaluation to the retail price is made not by the receipt document, but through the "Goods movement". And in this case, the preliminary setting of retail prices is also required, since it is at these prices that the goods are sold in the store.

When it becomes necessary to revalue a product, for example, our product has increased its retail price, this is reflected in the document "Setting item prices".

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

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

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

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

Thus, when the price of a commodity changes, it is necessary to revalue the entire commodity that is in stock to a new retail price. In the "1C: Accounting" program, all 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.

01May

Hello. In this article we will tell you about what markdown is and why it is needed.

Today you will learn:

What is the purpose of using the markdown of goods;
How the markdown procedure is carried out;
What is the markdown of marketable products.

What is a markdown of goods

When visiting any large store, you can see counters with discounted products. But what does markdown mean?

It should be borne in mind that markdown of goods - This is a procedure by 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 lowering the cost?

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

It turns out that the manufacturer simply cannot change the price of commercial products, since a special markdown procedure must be observed.

When a markdown is made

It is impossible to simply reduce the price of a product, since there are a number of reasons for this.

Let's note the most common:

With a decrease in demand;
Obsolescence of marketable products;
When the market value decreases;
Partial loss of presentation;
Expiration date.

In practice, the store only lowers the price of a product if the expiration date ends. So that he places the goods in the center of the hall on a special counter. At the same time, a special bright price tag is made, which will surely attract the attention of the buyer and he will pay attention to the discounted product.

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

Few people think that a product at a reduced cost is a discounted product that sells beautifully. Buyers may even be oblivious to the expiration dates and appearance"Sweep" products off 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-sales organizations can make markdowns. The main mission of cost reduction is to sell the product at a reduced price in order to make a profit and reduce costs.

As a result of this procedure, sometimes a product is sold, the cost of which is lower than the purchase price.

The procedure for the markdown of goods

If you need to make a markdown on goods, do not worry, as this is a simple procedure that requires attention and adherence to generally accepted rules.

Consider how to properly reduce the cost of the required product:

Drawing up an order.

Before proceeding with the procedure for reducing the cost, 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, bring it to the employees, who only then 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 procedure. Such an employee must not only familiarize himself with the order, but also receive it against his personal signature.

Inventory.

This is the very first and, perhaps, the main thing to start with. You should be clear about how many items are in the warehouse and in the mall.

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

Name of commercial products;
Total amount;
SKU of each product;
Specifications;
The reason for the markdown.

At the end of the drawn up 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 making a markdown on a product, it is necessary to determine the real cost of each unit of production. It should be noted right away that the procedure for determining the market value is not regulated by anything. If you have big company, it should also be borne in mind that this is not the responsibility of the accountant.

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

Quality experts for this type of product;
Sales department specialists;
Company employees who can inspect the goods and estimate the possible cost of its implementation.

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

What is a markdown act

If, after carrying out the entire markdown procedure, it turns out that the new cost of the product has been reduced within the limits of the trade mark-up, then a mark is made in the declaration in the "profit" section. In this case, it is necessary to deduct the costs associated with its purchase from the cost of the product.

However, it happens, as already noted, that the new value exceeds the trade markup. In this case, you must complete the “losses” section of your tax return. At the same time, do not forget that the cost of this product is deducted from the cost at which the product was sold.

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Trading operations

Setting prices and revaluating goods in retail when accounting at sales prices

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

This article discusses the procedure for changing the prices of the nomenclature, including the change in prices in retail outlets, in which goods are recorded at sales prices.

Example

LLC "Dobro" decided to increase retail prices by 10% for the group of goods " Appliances". The decision was formalized by an order on setting new retail prices from 04/03/2015.

Setting prices

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

Figure 1 - automatic filling 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 group "Household appliances" (Fig. 2).

Figure 2 - completed document "Setting the prices of the nomenclature" with the current prices of goods from the group "Household appliances"

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 in the document only with those goods, the price of which has changed, by clicking the button "Fill" - "Fill in at changed prices" (Fig. 5).

Figure 5 - completed document "Revaluation of goods in retail"

When the document "Revaluation of goods in retail" is posted,

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