How to transfer goods from NTT to retail. Reflection of non-cash retail proceeds from NTT. Receipt of goods at the point of sale

Goods are tangible assets that an organization acquires from a supplier (seller) for the purpose of their further resale. Moreover, the sale of goods belongs to the usual activities of the enterprise. In this article, we will dwell in more detail on how to accept goods for accounting, at what cost to receive them and to what account.

Goods can be received at the warehouse of the enterprise by:

• Purchase value;
• Sales value;
• Discount prices.

Moreover, enterprises wholesale trade can only apply the first and third methods. Retailers can use any of the three presented.

Let's take a closer look at each of these methods of accounting for commodity values.

Accounting for goods at purchase value

If trade Organization chooses for himself this method of accounting for goods, then his decision must be reflected in the order on accounting policy.

The purchase price directly includes the cost of the goods indicated in the supplier's documents, minus VAT. In addition, this includes all associated costs associated with the receipt of commodity values ​​at the warehouse (transportation costs, procurement, etc.).

Transportation and procurement costs (TRC) can be either included in the purchase price of the goods or allocated separately to the account of sales costs. More on this in.

To reflect all transactions related to goods, there is account 41 "Goods", this is an active account, the debit of which reflects the receipt of commodity values, on credit their write-off (disposal). Read about the disposal of goods. We also suggest reading about and the corresponding postings.

Accepting goods for accounting, the accountant performs posting D41 K60. The cost at which this transaction is made does not include VAT. That is, if the supplier presented an invoice with the allocated amount of value added tax, then VAT is allocated from the cost of the goods by posting D19 K60, after which it is sent for reimbursement from the budget D68 / VAT K19.

If the transport and procurement costs are also included in the purchase price of the goods, then the transaction D41 K60 (76) is reflected, VAT on the inventory is also allocated separately by the posting D19 K60 (76).

Postings when goods arrive:

Debit	Credit	the name of the operation
41	60
19	60
41	60
19	60	Separated VAT from the amount of TZR
68. VAT	19	VAT is deductible
44.TR	60
60	51
60	51

Accounting for goods at sales value

This method of accounting for goods is used only by retailers. Its essence lies in the fact that commodity values ​​are credited to account 41, taking into account the trade margin. For these purposes, an additional account 42 "Trade margin" is introduced.

First, the goods are credited to the debit account. 41 at purchase price (posting D41 K60) excluding VAT, after which a trade margin is added by posting D41 K42.

When the goods are sent to, the trade margin will be deducted from the credit account 42 using the "reversal" operation (posting D90 / 2 K42). In this case, the amount of write-off of the trade margin must be proportional to the shipped goods.

If the goods are sent for other needs, then the trade margin is debited to the account to which the goods are debited.

Account 41 transactions:

Debit	Credit	the name of the operation
41	60	The goods are accepted for accounting at the cost of the supplier (excluding VAT)
19	60	Highlighted the amount of VAT claimed by the supplier
41	60	Reflected the cost of TOR (if these costs are included in the purchase price) (excluding VAT)
19	60	Separated VAT from the amount of TZR
68. VAT	19	VAT is deductible
44.TR	60	Reflected the cost of O&M as part of selling expenses (if these expenses are allocated separately)
60	51	Listed payment for transport services
60	51	Payment for the goods to the supplier has been transferred
41	42	The trade margin is reflected

Accounting for goods at discount prices

This method assumes the use of predetermined discount prices. When goods arrive, they are credited to the debit account. 41 already at a discount price. In order to reflect the difference between the book value and the purchase price, two additional accounts are introduced: 15 "Procurement and purchase material values”And 16“ Deviation in the value of material assets ”. We have already considered these two accounts in the topic about.

At the purchase price, the goods enter the debit account. 15 using posting D15 K60 (excluding VAT). After that, the goods are credited to the account. 41 at valuation prices using posting D41 K15.

On account 15, there is a difference between the values ​​of debit and credit (purchase and discount prices), this difference is called a deviation and is written off to the account. 16.

If the purchase price is higher than the registration price (the debit is more than the credit), then the posting to write off the variance is D16 K15. The posting is carried out exactly by the difference between the book value of the goods and the purchased one.

If the purchase price is less than the registration price (the credit is more than the debit), then the transaction looks like D15 K16.

After the performed manipulations on the account. 16 reflects a debit or credit variance, which is charged to selling expenses at the end of the month. If the deviation is reflected in the debit of account 16, then the posting to write off the deviation looks like D44 K16. If the deviation is reflected on the credit account 16, then the operation "reversal" is performed - posting D44 K16.

Postings when goods arrive at valuation prices:

Debit	Credit	the name of the operation
15	60	Reflected the cost of goods according to the supplier's documents (excluding VAT)
19	60	Highlighted the amount of VAT claimed by the supplier
15	60	Reflected the cost of TZR (excluding VAT)
19	60	Separated VAT from the amount of TZR
68. VAT	19	VAT is deductible
60	51	Listed payment for transport services
60	51	Payment for the goods to the supplier has been transferred
41	15	Goods are capitalized at discount prices
16	15	The deviation between the discount and purchase price is reflected

Total accounting at retail sales prices (for 1C: Accounting 8.3, revision 3.0)

2016-12-07T19: 04: 41 + 00: 00

This article will discuss how to set up value (sum) accounting in the top three for retail.

Theoretical excursion

Total accounting of goods in retail is suitable for cases when you do not need to keep quantitative accounting in the context of the item.

Usually, total accounting is used in retail on special modes(STS, UTII). In these cases, it is not necessary to calculate income tax, for which the use of only value accounting would be insufficient and would require double accounting.

The cost accounting scheme for goods assumes that accounting is carried out for goods as a whole without dividing them into separate names, which is of course very convenient for an accountant. Moreover, the goods are taken into account at the sale price.

By selling it means that we store in one heap both the cost price and the markup of the goods.

Let's take an example.

We bought 2 chairs from a supplier for 3000 rubles. We are going to sell chairs for 3500.

In this case, 3000 is the cost of the chair or, in other words, the purchase price, 500 is the extra charge for the chair, 3500 is the selling price.

The postings will be as follows:

Dt 41 CT 60 2*3000
Dt 41 CT 42 2*500

Thus, we recorded on 41 invoices not only the cost of the goods, but we also added a markup of 500 rubles for each chair, thus forming the sales value.

It turns out that after the receipt of the goods, we have on account 41 - 7000 rubles, for 42 - 1000 rubles.

If we are asked what percentage of the trade margin is in the selling value at the moment, we will make the following calculation:

Percentage of the trade margin = 100 * CT (balance) 42 count. / Dt (remainder) 41 count. = 100 * 1000/7000 = 14.286%

Suppose we sold 3,500 rubles of chairs this month (note that we don't care what kind of chairs they are and how many there were, although this is obvious in our example). The postings will be as follows:

Dt 50 CT 90.01 3500
Dt 90.02 CT 41 3500

We recorded revenue at 90.01 and wrote off the sales price of the item to cost of 90.02. It turned out that the difference between revenue and cost was 0 rubles and we did not receive profit.

Of course it is not. And the operation of writing off the trading margin at the end of the month will reflect our profit as follows.

To begin with, we will calculate the average percentage of the trading margin for the month using the following formula (it is basically similar to the previous one, but more complete and is intended specifically for calculating the average trading margin):

Percentage of the average trade margin = 100 * TN / (PS + ABOUT), where
TN- the remainder of the trade margin (credit balance on account 42.02 at the end of the period);
PS- the balance of goods at sales value (debit balance on account 41.12 at the end of the period)
ABOUT- the amount of sales in sales prices (turnover in the debit of account 90.02 from the credit of account 41.12 for the period)

In our case,
TN - 1000 rubles
PS - 3500 rubles
OB - 3500 rubles

The total percentage of the average trading margin will be 100 * 1000 / (3500 + 3500) = 14.286%

What does this percentage give us? He gives us the opportunity, knowing the amount of sales for the period in sales prices ( ABOUT), calculate how much the trade margin was realized in this sales amount. In other words, how much profit we got.

Realized trade margin = ABOUT* 14.286% = 3500 * 14.286% = 500 rubles

We will correct the cost of goods sold, and at the same time write off the trade margin sold over the month:

Dt 90.02 CT 42.02 -500 rubles

Please note that the trade margin is charged off using the reversal method.

And now the difference between the revenue (90.01) and the cost price (90.02) is just 500 rubles.

Let's finally try to implement our case study in the 1C: Accounting 8.3, revision 3.0 database.

Practical part

The first thing we will do is set up an accounting policy. To do this, go to the "Main" section and select the "Accounting policy" item () there:

The accounting policy for this year will open. Let us indicate the method of evaluating goods in retail - "By sales value":

Attention! If you do not have the item "Method for evaluating goods in retail" - go to the "Main" menu section, select the "Functionality" item and on the "Trade" tab, check the "Retail" checkbox.

Let's save the changes in the accounting policy and go to the "References" section. There we will open the item "Warehouses" ():

In the opened list of warehouses, press the "Create" button, a new warehouse card will open - fill it in as in the picture below:

Let's save the new warehouse and go to the "Purchases" section. Let's open the item "Receipt (acts, invoices)" ():

Let's create a new goods receipt and fill in its header, as in the picture below:

The moment we substitute retail warehouse, the program will ask us whether we need to collapse the tabular section by product - we will answer in the affirmative so that the tabular section does not contain the items (we have total accounting). Fill in the tabular section as in the figure below:

Let's post the document and see its postings (button DtKt):

The postings correspond to what we wrote in theory.

Let's go to the "Bank and Cashier" section to reflect the revenue by chairs (at 3500). Let's open " Cash documents" ():

Let's create a new credit order and fill it as in the picture below:

Let's post the document and see its postings (button DtKt):

It remains to close the month in order to write off the realized trade margin. To do this, go to the "Operations" section and open the "Close of the month" ():

Let's close the month for January 2014:

After that, at the end of the month, we will find the item "Calculation of the trade margin for sold goods" and click on it with the left button:

In the menu that opens, select "Show transactions".

Account 41.12 "Goods in retail(in NTT at the selling price) "

General account information:

Account synonyms are: account 41.12, account 41-12, account 41/12, account 41 12, account [email protected]

Account characteristics / description:

Subaccount 41.12 "Goods in retail trade (in NTT at sales value)" takes into account the availability and movement of goods in non-automated retail outlets when evaluating retail goods at sales value.

The method of evaluating goods in retail is specified in the accounting policy settings (menu "Enterprise" - "Accounting policy" - "Accounting policy (accounting)").

Analytical accounting is carried out by names of goods (grades, lots) (subconto "Nomenclature") and places of their storage (subconto "Warehouses"). Each name is an element of the "Nomenclature" reference book. Each storage location is an element of the "Warehouses (storage locations)" directory.

Description of the parent account: Description of account 41 "Products"

Business transactions:

"Return of goods from a manual point of sale to a warehouse (retail, sales value accounting)"

What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Moving goods Goods, products "

"Entering opening balances: goods (retail, manual point-of-sale, sales value accounting)"

What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Entering initial residuals in the "Enterprise" menu operation type: " Goods and trade margin (accounts 41, 42) "

"Transfer of goods to a non-automated retail outlet (retail, sales value accounting)"

What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Moving goods in the "Warehouse" menu operation type: " Goods, products "

"Moving goods between warehouses at a manual point of sale (retail, sales value accounting)"

What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Moving goods in the "Warehouse" menu operation type: " Goods, products "

What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Receipt of goods and services Purchase, commission "

"Calculation of a trade margin on goods in a non-automated retail outlet (retail, sales value accounting)"

What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Revaluation of goods in retail in the "Sale" menu

"Calculation of a trade margin on goods in a non-automated retail outlet (retail, sales value accounting)"

What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Moving goods in the "Warehouse" menu operation type: " Goods, products "

"Receipt of goods at a non-automated retail outlet. Reflection of debt to a supplier under a contract in rubles. (Retail, accounting at the sales value)"

What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Receipt of goods and services in the "Purchase" menu, the type of operation: " Purchase, commission "

"Receipt of goods at a non-automated retail outlet. Reflection of debt to a supplier under an agreement in foreign currency (retail, sales value accounting)"

What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Receipt of goods and services in the "Purchase" menu, the type of operation: " Purchase, commission "

"Receipt of goods at a non-automated retail outlet. Reflection of debt to a supplier under a contract in USD (retail, sales value accounting)"

What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Receipt of goods and services in the "Purchase" menu, the type of operation: " Purchase, commission "

"Surplus goods identified as a result of inventory at a manual point of sale (retail, sales value accounting). Recognition of other income"

What document is done in 1c: Accounting 2.0 / 1c: Accounting 3.0:
- Posting goods in the "Warehouse" menu

"Acceptance for accounting of goods received free of charge, including under a donation agreement, to a non-automated retail outlet (retail, accounting at sales value)"

What document is done in

In the new version 1.5 "1C: Accounting 8.0" *, released in October 2005, the functionality of accounting for goods in retail trade has been significantly expanded. Now it is possible to take into account the goods not only in purchase prices, but also in sales prices, which is especially important for non-automated retail outlets. Methodologists of the 1C firm tell about new possibilities of accounting for retail trade.

Note:
* For more information about the new features of edition 1.5, read

Now, in the accounting policy, you can choose one of two ways of valuing goods in retail trade: at purchase prices or at sales prices. Previously, "1C: Accounting 8.0" did not provide such a choice, and goods in retail trade were taken into account only in purchase prices. Nor does 1C: Accounting 7.7 provide such a choice.

New features of "1C: Accounting 8.0" allow you to significantly simplify operations for accounting for goods in retail outlets. When accounting for goods in sales prices, employees of a retail outlet deal with only one price of goods - the one that is written on the price tag. In addition, the work of accountants on entering credentials into the information base "1C: Accounting 8.0" is facilitated.

Types of outlets

"1C: Accounting 8.0" is designed for accounting work in retail outlets of varying degrees of automation. For the choice of the method of work, all outlets are divided into the following two categories: automated outlets and manual outlets.

automated(hereinafter - ATT), if its means of technical support or specificity trading activities allow you to generate a detailed report on the goods sold on a daily basis for subsequent entry into the information base "1C: Accounting 8.0". Moreover, a point of sale can be literally automated: the workplaces of sellers are equipped with personal computers, for registration of sales the network version "1C: Accounting 8.0" is used. In addition, a point of sale can be considered automated "conditionally" if the number of daily sold goods is small and it is not difficult to manually compile a daily sales report (for example, when selling cars). Information about sales is reported daily to the accounting department, where they are entered into the information base "1C: Accounting 8.0".

From the point of view of "1C: Accounting 8.0", a point of sale is considered non-automated(hereinafter referred to as NTT), if detailed information about the goods being sold is not entered into the information base "1C: Accounting 8.0" on a daily basis. Trays, kiosks, sections in stores, the stores themselves with a large assortment of sales, where it is quite difficult to manually compile a sales report every day and enter it into the information base, can act as NTTs. In NTT, inventory data is outdated as retail sales progresses. To restore the relevance of this data, it is necessary to periodically conduct an inventory and enter its results into the information base. Now "1C: Accounting 8.0" allows you to carry out inventory using a simplified method, which we will discuss below.

Of course, the legal requirements regarding the accounting of trade proceeds using cash registers must be observed at any point of sale. Regardless of the type of point of sale in the information base "1C: Accounting 8.0", the receipt of proceeds on the debit of account 50 "Cashier" is reflected daily. The transfer of goods from the wholesale warehouse of the organization to point of sale both in quantitative and monetary terms.

In the information base "1C: Accounting 8.0", information about the outlets of the enterprise is indicated in the list of warehouses. In the attribute type of warehouse, you can select one of the following values:

• wholesale;
• retail (meaning ATT);
• non-automated point of sale (NTT).

Setting up item accounting parameters

The way goods are valued in retail is specified in the accounting policy settings. If you select the method of valuation at the sales value (see Fig. 1), then in the settings of analytical accounting of inventories (INR) (form "Setting accounting parameters", the tab "Analytical accounting of inventories"), you can specify additional accounting parameters (Fig. 1).

If you specify the sign of using turnover analytics by item in the settings of the accounting parameters, then the goods at these points will be accounted for on account 41.12 "Goods in retail trade (in NTT at sales value)" with additional analytical accounting for item turnover: "1C: Accounting 8.0" will automatically set up analytical accounting for account 41.12 using the "Nomenclature" subconto type and set the indicator for accounting for turnovers only. Thanks to this, with the help of a standard report (in particular, the balance sheet), it will be possible to see the debit turnovers for this account - the receipts of goods in NTT - and get the detailing of these turnovers to the items of the nomenclature. But we would like to draw your attention to the fact that the standard report will not show information about the stock balance in NTT.

If NTT sells goods that are subject to VAT at different rates (for example, 18% and 10%), then in the settings of accounting parameters, you should set the sign of accounting for goods in the context of VAT rates. Following this, "1C: Accounting 8.0" will automatically set up analytical accounting for account 41.12 according to the subconto type "VAT rates".

To comply with the requirements of the Tax Code of the Russian Federation (Article 153) regarding the separate accounting of the taxable base by types of goods (works, services) taxed at different VAT rates, the following technique can be used: cash register machine (KKM) of a point of sale in different departments. Then on completion cash register shift and the formation of the Z-report of the KKM, the proceeds from the sale of goods subject to different VAT rates can be seen as the totals of different departments.

If you choose a method for evaluating goods in retail at selling prices, then "1C: Accounting 8.0" will use accounts 41.11 "Goods in retail (at retail value)" and 42.01 "Trade margin in automated retail outlets" for accounting goods in ATT with additional analytical accounting for the types of subconto "Nomenclature" and "Warehouses". Analytical accounting for the "Lot" subconto type for these accounts is specified in the accounting parameters settings.

If you choose the method of evaluating goods in retail at the cost of acquisition in the accounting policy of accounting, then "1C: Accounting 8.0" will account for goods on account 41.02 "Goods in retail (at purchase value)" with analytical accounting for the same types of sub-accounts ( "Nomenclature", "Warehouses") both in ATT and NTT (see Fig. 2).

General information on accounting goods in retail and the procedure for storing balances in accounting are shown in Table 1.

Table 1

Method for evaluating goods in retail	Non-automated point of sale (NTT)	Automated point of sale (ATT)
Sales value
Accounting account	41.12 - goods 42.02 - extra charge	41.11 - goods 42.01 - extra charge
Quantitative accounting		Yes (on the account of goods accounting)
Analytical accounting views	Warehouse VAT rate (optional)	Nomenclature Warehouse Batch (optional)
At acquisition cost
Accounting account	41.02 - goods	41.02 - goods
Quantitative accounting
Analytical accounting views	Nomenclature Warehouse The consignment	Nomenclature Warehouse Batch (optional)

Registration of retail transactions

Receipt of goods at the point of sale

The movement of goods from a wholesale warehouse of an enterprise to a retail outlet is registered with the document "Transfer of goods" with the operation type "goods, products". Moreover, the tabular section of the document contains data on the number of goods arriving at the outlet (see Fig. 3).

Data on prices are not indicated in this document: it is considered that the prices of the item are determined by the price type, which is used as one of the details of the outlet. In "1C: Accounting 8.0" several prices can be set for each item; the distinguishing feature of these prices is the type of price ("purchase", "wholesale", "retail", etc.). To set the prices of the item, a document is used, which is called: "Setting the prices of the item".

To register the receipt of goods at the outlet directly from the supplier, the document "Receipt of goods and services", which is usual in this situation, is used. If you use the method of evaluating goods in sales prices, then immediately after selecting in the "warehouse" field a manual point of sale (NTT) "1C: Accounting 8.0" will offer to "collapse by nomenclature" the tabular section of the document (see Fig. 4).

"Collapse by item" is the automatic deletion of the "item" column from the tabular section of the "Products" tab. If the user agrees to this, then information about the receipt of goods from the supplier can be entered into the infobase in a simplified manner: a total amount (or several amounts, if it is easier for the user) without detailing by the nomenclature of goods.

Similarly, you can "collapse" the tabular sections of documents used to register other business transactions: revaluation of goods in NTT, as well as the movement of goods between two NTTs. When registering the movement of goods, the following obvious principle is observed: if goods are moved between two storage locations and at least one of them requires detailed accounting of goods according to the nomenclature (this can be both a wholesale warehouse and ATT), then the tabular part of the transfer document cannot be collapsed.

In the retail trade of commission goods, regardless of the type of outlet and the method of valuing goods in retail, commission goods are always accounted for with itemization. In the case of a manual point with sales prices accounting, this means that in receipts and transfers, the tabular section with the list of commission items cannot be collapsed.

Retail sales at ATT

To register retail sales in ATT, regardless of the chosen method of evaluating goods in retail, the document "Report on retail sales"(see fig. 5).

The tabular part of this document is intended for entering information on the number of goods sold, and the goods themselves are selected from the "Nomenclature" reference book.

Retail sales in NTT

The methodology for registering retail sales in NTT depends on the chosen method of evaluating goods in retail.

If it is established in the accounting policy that goods in retail trade are accounted for at selling prices, then for registering retail sales, the document "Receipt cash order" with the transaction type "Accept retail proceeds" is used (see Fig. 6).

The specified document automatically generates transactions both for registering the receipt of retail proceeds at the cash desk of the organization, and for writing off goods to NTT for the amount of the surrendered proceeds.

Note that in other situations (ATT; NTT in combination with taking into account the goods at purchase prices), the Cash Receipt document performs only the function of registering the receipt of retail proceeds. Also, the document "Receipt cash order" does not register sales of commission goods - in this situation, you should use the document "Report on retail sales" (Fig. 5).

Another note: in the case of cash collection of retail proceeds, it is also required to draw up a document "Receipt cash order" in order to register in the information base "1C: Accounting 8.0" the fact of receipt of retail proceeds from customers (and, possibly, write-off of goods). And already on its basis, you can create a document "Cash order" with the operation type "Cash collection Money". If in the accounting policy it is established that goods in retail trade are accounted for at purchase prices, then information on sales is entered into the information base as follows.

First, an inventory of the remainder of the goods is carried out, according to the results of which the document "Inventory of goods in the warehouse" is entered with the indication of the outlet as the warehouse.

The tabular section of the document contains information about the range and quantity of goods sold. In this case, the "Deviation" column will be filled in automatically with the difference between the data specified in the "Quantity" column and the credentials of the infobase.

Based on the document "Inventory of goods in the warehouse", the document "Report on retail sales" is generated (Fig. 5). Information from the "Deviation" column of the tabular section of the document "Inventory of goods in warehouse" is automatically transferred to the tabular part of this document - it is considered that all the missing goods have been sold.

Calculation of the trade margin

The total trade margin is a rough measure of retail performance. The total markup is calculated as the difference between retail sales and the cost of purchase.

If goods in retail trade are accounted for at purchase prices, then there is no need to perform a special calculation of the trade margin: when you enter each document "Report on retail sales", the cost of goods sold is reflected according to the debit of account 90.02 "Cost of sales" and credit of account 41.02 "Goods in retail by purchase value ". Sales proceeds are reflected in the credit of account 90.01 "Revenue", and in the case of ATT, to register the proceeds, "1C: Accounting 8.0" uses the same document "Report on retail sales", and in the case of NTT, the document "Receipt cash order" with the type of operation "Acceptance of retail proceeds".

If the "Average" method is selected in the accounting policy to assess inventories (in particular, goods) when they are written off, then the cost of goods sold is calculated using the "Moving average" method when posting the "Retail Sales Report" documents. When the document "Close of the month" is posted by the routine operation "Adjustment of the actual cost of the item", adjustment transactions are generated to determine the cost of goods sold using the "Weighted average" method.

If goods in retail trade are taken into account in selling prices, then the task of determining the trade margin is solved by the routine operation "Calculation of the trade margin on goods sold" of the "Close of the month" document. At the same time, for ATT, the margin is calculated separately for each combination of analytical accounting attributes (for each set of "stock, warehouse, batch" - if the FIFO or LIFO method is selected in the accounting policy for assessing inventories when they are written off or for each set of "nomenclature "," warehouse "- if the" average "method is selected) according to the formula

The calculated trade margin is written off by a reversal posting to the debit of account 90.02 from the credit of account 42.01.

For NTT report, the amount of the markup is calculated independently for each point (warehouse) using the same formula. The calculated margin is written off by a reversal posting to the debit of account 90.02 from the credit of account 42.02.

Document flow

Summary data on the use of documents "1C: Accounting 8.0" for the registration of basic retail transactions are shown in Table 2.

table 2

In addition to the business transactions shown in Table 2, "1C: Accounting 8.0" allows you to register such transactions as the revaluation of goods at retail (in the event of a change in retail prices by a decision of the management), the movement of goods between storage locations (including the return of goods from a retail outlet to warehouse); return of goods to the supplier, etc.

Thus, edition 1.5 of the "Enterprise Accounting" configuration allows you to automate accounting in retail organizations for a wide variety of accounting schemes. It is assumed that in 2006 a new method of accounting for goods in retail trade at selling prices will be implemented in the "1C: Trade Management 8.0" program.

For the greatest coverage of the territory and to meet the demand of buyers, trade enterprises open retail outlets. They can be divided into two types: ATT (automated sales outlets) and NTT (non-automated sales outlets). Non-automated - a point of sale (warehouse, stall, shop, etc.) is considered that does not have software and hardware automation, in fact, accounting is carried out manually. Application solution"1C: Trade Management Rev.10.3" has a powerful and flexible functionality for keeping records of financial and economic activities and reflecting trade transactions in the accounting system, both for ATT and NTT. Let's consider the possibilities of a typical functional for accounting for trade operations in NTT using the following examples:

• Entering into the system information about the structure of warehouses and non-automated retail outlets
• Reflection of goods receipt in NTT
• Revaluation of goods in NTT
• Taking inventory
• Reflection of return operations from NTT
• Report "Statement of goods in NTT"

We will consider the solution possibilities using an end-to-end example in the 1C: Trade Management ed. 10.3 "version 10.3.20.2. We believe that all documents and elements of directories are entered in the full interface.

Entering information about the structure of NTT into the system

Information about remote non-automated retail outlets is registered in the system in the Warehouses (storage locations) directory.

Menu: Directories -> Enterprise -> Warehouses (storage locations).

For a remote point of sale, the warehouse type is set - NTT. Let's enter into the system new item directory Warehouses - shop "Birch".

For this point of sale, we indicate the division of the organization - "NTT" Berezka ". For this unit, you can specify the responsible persons. It is also necessary to indicate the type of prices at which the goods will be sold at this remote outlet. Moreover, for each outlet, you can set its own type of prices. In our example, we will set the price type to “Retail”.

Important! Unlike automated retail outlets, for NTT there is no need to pre-set price values ​​in the system with the document “Setting item prices”. You can set the selling prices for the goods at the time of registration of their receipt at a remote point of sale.

Reflection of goods receipt in NTT

The receipt of goods in NTT can be formalized in two ways:

A) receipt directly from the supplier to NTT

To reflect the operation of receipt at a remote point of sale directly from the supplier, the document “Receipt of goods and services in NTT” is used.

Menu: Documents -> Retail -> Receipt of goods and services in NTT

The principle of filling out the document “Receipt of goods and services in NTT” is not much different from the standard document for registering the fact of receipt of goods at the wholesale warehouse “Receipt of goods and services”. The only difference is that it is necessary, in addition to the receipt price, to indicate the percentage of the trade margin.

In our example, we reflect the operation of the receipt of two types of dairy products from the supplier "Products Base", the margin percentage is 20%. In this case, the "Retail Price" is automatically calculated for each position, at which the goods will be accounted for and sold in NTT.

B) moving from the wholesale warehouse of the organization

The goods can come to NTT not only from the supplier, but also by moving from the wholesale warehouse of the organization. This operation is registered in the system using the "Goods movement" document.

Menu: Documents -> Stocks (warehouse) -> Goods movement.

In this example, we will omit the operation of receipt at the wholesale warehouse ("Main warehouse"). We assume that the goods being moved have already been capitalized earlier.

In our example, we will move one item of goods from the main warehouse to NTT (Shop "Berezka").

When registering the “Goods movement” document, retail prices are automatically filled in according to the type of retail prices that were previously indicated in the NTT warehouse form.

The filling in of retail prices depends on the setting of the flag in the NTT card: "Calculation of retail prices at a trade margin."

• If the "Calculation of retail prices by trade margin" checkbox is selected, then retail prices are automatically calculated based on the delivery prices and the entered trade margin for goods.
• If the checkbox "Calculation of retail prices by trade margin" is not selected, then retail prices are filled in accordance with the entered retail prices for trade enterprise... Based on the delivery prices and retail prices, the trade margin for the goods is calculated.

Reflection of the transaction of receiving retail proceeds

We believe that after the receipt (movement) of the goods in the NTT, the sale of the goods was carried out. Acceptance of retail proceeds from NTT is executed using the document “Receipt cash order” with the operation type “Acceptance of retail proceeds” (Documents -> Cash -> Cashier -> Receipt cash order).

In the document, it is necessary to establish the type of receipt of funds "From NTT", while instead of the cash registers of the enterprise, the choice of NTT from the directory "Warehouses" becomes available.

Important! The system allows you to analyze the effectiveness of sales of goods in remote outlets. To do this, in the directory of the company's divisions, it is necessary to formalize the remote outlets as separate divisions of the company. Several retail outlets can be designed as one general unit. In our example, the remote non-automated retail outlet is separated into a separate subdivision "NTT Beryozka".

Revaluation of goods in NTT

To change the selling price of goods in NTT, the document "Revaluation of goods in retail" is used with the established operation type "Revaluation in NTT"

Menu: Documents -> Retail -> Revaluation of goods in retail.

In the document we indicate the NTT warehouse - "Shop" Berezka "". Using the button "Fill -> Fill in balances", you can automatically fill in the tabular section of the document with the balances of goods in NTT. In this case, in the rows of the tabular part, the prices will be filled with the values ​​recorded upon receipt of the goods in the NTT. If in NTT some goods have different accounting retail prices, then in the tabular section as many lines will be filled in for these goods as there are different price values ​​fixed for the remainder of the given goods.

The new valuation price is filled in the document for each line of the item. In our example, the price changes only for the first position.

In the document, it is possible to revalue only those goods, the price of which has changed centrally, i.e. the system has fixed new discount prices using the document "Setting item prices". In this case, it is necessary to fill out the tabular section of the document using the button "Fill -> Fill at changed prices".

Taking inventory

Periodically, to determine the list of goods that were sold in NTT, it is necessary to conduct an inventory. This operation is reflected in the system using the document "Inventory of goods in the warehouse"

Menu: Documents -> Inventory (warehouse) -> Inventory of goods in the warehouse.

To fill in the tabular section with the rest of the goods in NTT, use the button "Fill -> Fill in the balance in the warehouse".

The principle of filling out the document: in the rows of the tabular section, the accounting and retail prices of the goods are filled in. In the column “Accounting. quantity "the balance of goods is filled in according to the system data. In the "Quantity" column, it is necessary to record the balances of the goods according to the data of the inventory carried out in the NTT.

In our example, we assume that the first two items of the product are completely sold. The third position remained unclaimed by buyers. In the “Deviation” column, the difference between the balance of the goods according to the data of the accounting system (“Accounting quantity” column) and the actual quantity at the point of sale (“Quantity” column) is calculated.

Important! If in NTT there are goods with different retail prices on the balance, then several lines will be displayed in the inventory document for these goods during automatic filling. It is recommended to avoid these situations by carrying out a preliminary revaluation of stock balances.

Reflection of the fact of sale of goods in NTT

To reflect in the system the fact of the sale of goods in NTT, the document "Report on retail sales" is used.

Menu: Documents -> Retail -> Retail Sales Report.

"The report on retail sales can be entered based on" the document "Inventory of goods in stock".

In accordance with the data of our inventory, the "Retail Sales Report" is automatically filled in with two items of goods.

If the remote point of sale reports the number of items sold, you can enter the Retail Sales Report document without first entering the item inventory document.

Important! If the document "Report on retail sales" is filled out not on the basis of the document "Inventory of goods in the warehouse", you can reflect in one document the fact of sale in several remote outlets. For this, there is a "Warehouse" variable in the tabular section.

Reflection of return operations from NTT

Consider the operation of returning unsold goods "Milk" House in the village 1.5% "" from our cross-cutting example.

This product came to NTT from the supplier, the receipt is reflected in the document "Receipt of goods and services in NTT". If a remote outlet returns a product for which the fact of sale has not been reflected (the document "Report on retail sales" has not been drawn up), then the return operation is executed using the document "Return of goods to the supplier from NTT".

Menu: Documents -> Retail -> Return of goods to suppliers from NTT.

The return document can be entered on the basis of the document "Receipt of goods and services in NTT" to simplify filling in the fields of the document.

Also, the return document can be filled out manually and the goods from different receipt documents can be recorded in it. In this case, the document of receipt is indicated in the column "Document of receipt of goods".

If the receipt of goods in NTT was reflected in the system using the "Goods movement" document, then the return must be issued using a document of the same type, but specify the NTT warehouse as the sender's warehouse, and the warehouse from which the goods arrived as the receiving warehouse in NTT earlier.

If the remote outlet returns already sold goods, i.e. the goods for which the fact of sale is recorded by the document "Report on retail sales", the return of this product is reflected in the document "Return of goods from the buyer".

Menu: Documents -> Sales -> Return of goods from the buyer.

In the return document, it is necessary to indicate the type of warehouse NTT, as well as those retail prices at which the goods are accounted for in this warehouse. As a batch document, the document "Report on retail sales" is indicated, which in the system recorded the fact of the sale of goods at a remote point.

Report "Statement of goods in NTT"

To analyze stocks and movements of goods in NTT, you can use the report "List of goods in NTT" (Reports -> Retail -> List of goods in NTT)

In the report, you can evaluate the stock and turnover of goods in retail (sales prices) in manual retail outlets. The report can also display information about the prices at which the goods are stored in NTT. To do this, you can set the grouping order in the report - "Retail price".

 

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