Income expense how to keep records of goods. How to keep records in an online store: accounting, tax and product accounting. Retail sales accounting for individual entrepreneurs and LLCs on OSN

However, when filling out incoming or outgoing documents, some values still have to be hammered in by hand.

These include:

date of the document;
quantity of goods;
Document Number;
other frequently changing parameters.

With the help of built-in Excel tools, you can achieve automatic filling of several columns based on the data in the directory. However, it is unlikely that it will be possible to configure this functionality on your own without deep knowledge of the program.

You can add elementary formulas yourself, for example, specify a column with the total cost of a product by multiplying the quantity by the price.

In the above way, the sheets are also formed "Income" and "Consumption". Their separate maintenance is convenient for the subsequent quick search of the required document.

Formation of the turnover sheet

You can make a turnover sheet yourself, but you have to understand some of the functions of the spreadsheet editor. Programming skills are not required here.

On a separate sheet, you can draw up information on inventory balances in order to understand the need to purchase a particular item of the assortment.

Tracking critical residues

Keeping records of goods in the store in Excel can be configured in such a way that information on the need to purchase a particular assortment item is displayed on the sheet with product balances. Next, we will consider the simplest example of how to arrange this in a spreadsheet editor.

In the proposed example, there are three locations for storing goods with an indication of the remainders in each of them. Using the IF (OR ...) function, you can set up an automatic check for compliance with the stock rate for each warehouse. The final formula will look like this:

IF (OR (C3<3;D3<3;E3<3);«Необходимо пополнение склада»;«Товара достаточно»).

Thus, if the balance falls in any storage location less than three units, the user will see a message about the need to purchase or internal movement of goods. In the same way, you can monitor the reverse process - packaging with a certain nomenclature item. The formula used is very simple and can always be added to the prepared table.

This method of monitoring values is applicable not only to warehouse balances. Similarly, you can analyze the following indicators:

the volume of work performed or sales by employees;
increase in gross turnover or profit;
identification of trade downturns for certain groups of goods and other indicators.

Excel can provide entrepreneurs with a variety of analytical tools when accounting for retail sales. One of its difficulties is the small amount of professional training material and the need to independently compile all the formulas.

Pros of accounting for goods in the store in Excel

Try all the features of the EKAM platform for free

Privacy agreement

and processing of personal data

1. General Provisions

1.1. This agreement on confidentiality and processing of personal data (hereinafter referred to as the Agreement) is freely accepted and of its own free will, applies to all information that LLC Inseils Rus and / or its affiliates, including all persons belonging to the same group with LLC "Inseils Rus" (including LLC "EKAM service") may receive information about the User while using any of the sites, services, services, computer programs, products or services of LLC "Inseils Rus" (hereinafter referred to as the Services) and the course of execution of any agreements and contracts with the User by Insales Rus LLC. The User's consent to the Agreement, expressed by him in the framework of relations with one of the listed persons, applies to all other listed persons.

1.2 Using the Services means the User agrees with this Agreement and the terms and conditions specified therein; in case of disagreement with these conditions, the User must refrain from using the Services.

"Insails"- Limited Liability Company "Insales Rus", PSRN 1117746506514, INN 7714843760, KPP 771401001, registered at the address: 125319, Moscow, Akademika Ilyushin st., 4, building 1, office 11 (hereinafter - "Insales" ), on the one hand, and

"User" -

or an individual who has legal capacity and is recognized as a participant in civil legal relations in accordance with the legislation of the Russian Federation;

or a legal entity registered in accordance with the legislation of the state of which such a person is a resident;

or an individual entrepreneur registered in accordance with the legislation of the state of which such a person is a resident;

which has accepted the terms of this Agreement.

1.4 For the purposes of this Agreement, the Parties have determined that confidential information is information of any nature (production, technical, economic, organizational and others), including the results of intellectual activity, as well as information about the methods of carrying out professional activities (including, but not limited to: information about products, works and services; information about technologies and research projects; information about technical systems and equipment, including software elements; business forecasts and information about prospective purchases; requirements and specifications of specific partners and potential partners; information, related to intellectual property, as well as plans and technologies related to all of the above) communicated by one party to the other in writing and / or electronic form, clearly designated by the Party as its confidential information.

1.5. The purpose of this Agreement is to protect confidential information that the Parties will exchange during negotiations, concluding contracts and fulfilling obligations, as well as any other interaction (including, but not limited to, consulting, requesting and providing information, and performing other instructions).

2. Obligations of the Parties

2.1. The Parties agree to keep secret all confidential information received by one Party from the other Party during the interaction of the Parties, not to disclose, disclose, disclose or otherwise provide such information to any third party without the prior written permission of the other Party, with the exception of cases specified in the current legislation, when the provision of such information is the responsibility of the Parties.

2.2. Each of the Parties will take all necessary measures to protect confidential information at least using the same measures that the Party applies to protect its own confidential information. Access to confidential information is provided only to those employees of each of the Parties who reasonably need it to perform their official duties for the implementation of this Agreement.

2.3. The obligation to keep confidential information in secret is valid within the term of this Agreement, the license agreement for computer programs dated 01.12.2016, the agreement of accession to the license agreement for computer programs, agency and other agreements and for five years after termination their actions, unless the Parties separately agree otherwise.

(a) if the information provided has become publicly available without violating the obligations of one of the Parties;

(b) if the information provided has become known to the Party as a result of its own research, systematic observations or other activities carried out without the use of confidential information received from the other Party;

(c) if the information provided is lawfully obtained from a third party without the obligation to keep it secret until it is provided by one of the Parties;

(d) if the information is provided at the written request of a public authority, other state body, or local self-government body in order to perform their functions and its disclosure to these bodies is mandatory for the Party. In this case, the Party must immediately notify the other Party about the received request;

(e) if the information is provided to a third party with the consent of the Party, the information about which is being transferred.

2.5. Insales does not verify the accuracy of the information provided by the User and does not have the ability to assess his legal capacity.

2.6 The information that the User provides to Inseils when registering in the Services is not personal data, as they are defined in the Federal Law of the Russian Federation No. 152-FZ of 07/27/2006. "About personal data".

2.7 Insales reserves the right to amend this Agreement. When making changes in the current edition, the date of the last update is indicated. The new version of the Agreement comes into force from the moment it is posted, unless otherwise provided by the new version of the Agreement.

2.8. By accepting this Agreement, the User realizes and agrees that Inseils can send the User personalized messages and information (including but not limited to) to improve the quality of the Services, to develop new products, to create and send personal offers to the User, to inform the User about changes in Tariff plans and updates, to send the User marketing materials related to the Services, to protect the Services and Users and for other purposes.

The user has the right to refuse to receive the above information by notifying this in writing to the email address of Inseils -.

2.9. By accepting this Agreement, the User understands and agrees that the Inseils Services may use cookies, counters, other technologies to ensure the performance of the Services in general or their individual functions in particular, and the User has no claims against Inseils in this regard.

2.10 The user is aware that the equipment and software used by him to visit sites on the Internet may have the function of prohibiting operations with cookies (for any sites or for certain sites), as well as deleting previously received cookies.

Insails has the right to establish that the provision of a certain Service is possible only provided that the acceptance and receipt of cookies is permitted by the User.

2.11. The user is solely responsible for the security of the means chosen by him to access the account, and also independently ensures their confidentiality. The User is solely responsible for all actions (as well as their consequences) within or using the Services under the User's account, including cases of voluntary transfer of data by the User to access the User's account to third parties on any terms (including under contracts or agreements) ... At the same time, all actions within or using the Services under the User's account are considered to have been performed by the User himself, except for cases when the User has notified Inseils about unauthorized access to the Services using the User's account and / or about any violation (suspicions of violation) of the confidentiality of his account access means.

2.12 The User is obliged to immediately notify Insails about any case of unauthorized (not authorized by the User) access to the Services using the User's account and / or about any violation (suspicion of violation) of the confidentiality of his account access means. For security purposes, the User is obliged to independently carry out a safe shutdown under his account at the end of each session of work with the Services. Insales is not responsible for possible loss or damage to data, as well as other consequences of any nature that may occur due to violation by the User of the provisions of this part of the Agreement.

3.Responsibility of the Parties

3.1. A Party that has violated the obligations stipulated by the Agreement regarding the protection of confidential information transferred under the Agreement is obliged to compensate, at the request of the affected Party, for real damage caused by such a violation of the terms of the Agreement in accordance with the current legislation of the Russian Federation.

3.2 Compensation for damage does not terminate the obligations of the offending Party to properly fulfill its obligations under the Agreement.

4.Other provisions

4.1. All notifications, inquiries, requirements and other correspondence under this Agreement, including those that include confidential information, must be made in writing and delivered in person or by courier, or sent by e-mail to the addresses specified in the license agreement for computer programs dated 01.12.2016, the agreement of accession to the license agreement for computer programs and in this Agreement or other addresses that may be further indicated by the Party in writing.

4.2 If one or more provisions (conditions) of this Agreement are or become invalid, then this cannot serve as a reason for the termination of other provisions (conditions).

4.3 The law of the Russian Federation shall apply to this Agreement and the relationship between the User and Insales arising in connection with the application of the Agreement.

4.3. All suggestions or questions regarding this Agreement, the User has the right to send to the Inseils User Support Service or to the postal address: 107078, Moscow, st. Novoryazanskaya, 18, p. 11-12 Business center "Stendhal" LLC "Inseils Rus".

Date of publication: 01.12.2016

Full name in Russian:

Limited Liability Company "Insales Rus"

Abbreviated name in Russian:

LLC "Insales Rus"

Name in English:

InSales Rus Limited Liability Company (InSales Rus LLC)

Legal address:

125319, Moscow, st. Academician Ilyushin, 4, building 1, office 11

Mailing address:

107078, Moscow, st. Novoryazanskaya, 18, p. 11-12, BC "Stendhal"

INN: 7714843760 Checkpoint: 771401001

Bank details:

You open your own store, have settled all the problems, agreed with suppliers, expect the delivery of the goods, and then the question arises - how to keep records of goods in a small store. After all, it is advisable to competently organize the accounting system immediately, at the very beginning of trading activities and control the business processes of the store.

The most common ways to organize inventory in a store

It is important to understand how many goods and at what price are in our warehouse. Registration of all commodity transactions takes place with the help of primary documents, such as receipt and expense invoices, cash register receipt. The most common ways of organizing accounting of goods in a store are sum and analytical (item by item).

The sum money seems to be easier and does not seem to require automation of the store: there was a purchase of goods, a price was set, we count the arrival at the price at which the sale took place, we write it down. We write down the store's revenue. That is, the formula is “Income - Revenue = Settlement Balance”. Next, we make an inventory: "Estimated balance - Actual balance = Shortage." Simple arithmetic, but the assortment is not visible behind the amounts, the exact profit is not clear, it is impossible to track the price, it is impossible to evaluate the fake product (I don’t want to think about the bad, but still :).

The analytical method of accounting is also quite easy. Data on purchases, sales, balances are kept for the entire assortment, for each month, by weight, volume, manufacturer, packaging. Upon receipt of the goods, the quantity must match the quantity indicated on the supplier's invoice. Monthly inventory is recommended. It is imperative to take into account the expiration dates - usually the supplier exchanges unsold goods, the expiration date of which expires, for fresh ones. For an automated store, the scanner + barcodes - and the accounting system independently counts the sold goods, inventory balances.

The most common questions about how to keep track of your grocery store

Our sellers work in shifts, how to control and keep records?

We answer: When the change ends, a retake takes place, which is fixed. And of course, it is desirable that the sellers are financially responsible persons according to the contract.

Do we need an accounting system and automation in general, if we have a small store, the sales volume is small?

Our answer: The industry accounting system will in any case facilitate and streamline accounting in your retail store. Even when used in one store, with small volumes, the system is effective and pays off.

Operational accounting in retail is not directly a mandatory element of accounting or tax accounting. But the accuracy, timeliness and order in the documents will allow you to control the flow of goods and money.

How to keep track of goods: tasks and goals

Before talking about accounting methods, it is important to understand what exactly it will consist of, how positions move and at what stages more attention should be paid to control.

Products go through several stages:

order;
receipt at the warehouse;
storage;
transfer for implementation;
direct sale.

There are two methods of accounting for goods:

sum;
quantitative.

In order to maximize control capabilities, it is worth using both methods. Considering only the cost of the goods, surplus or shortage can only be confirmed by an inventory. The sum of the discrepancies will not show discrepancies in the section of articles. It is also difficult to assess the turnover of individual groups or units.

The quantitative-sum method will give a complete understanding of the movement of goods at all stages.

Manually posting an item in the store

For small businesses, savings are important. So, in order not to pay for the introduction of expensive licensed "box" products, training and work of additional personnel, it is permissible to take into account the goods manually. This is convenient in those stores where only the amount is taken into account. The most elementary and affordable way is to manually record receipts and sales in a notebook.

For more advanced entrepreneurs, there is a similar method using Excel. The higher the degree of automation, the less the likelihood of human error. Spreadsheets enable sorting and minimal activity analysis.

Programs for accounting of goods

When it becomes impractical to process documents manually, a business should turn to specialized warehouse accounting programs. They are presented in the market in sufficient quantity and are designed for clients with different solvency. The systems can be used to solve a number of tasks:

completeness of posting;
control of goods in storage, prevention of overpacking of the warehouse;
internal operational reporting on positions sold and proceeds;
detailed analysis of turnover;
sound procurement planning;
control of all stages of position movement.

Taking into account the current trend of the introduction of cash registers, in a few years almost every outlet will be obliged to issue checks. Even the youngest business can afford to keep records on a tablet with a cloud service. Thanks to this, the entrepreneur will be able to receive reports on key indicators directly to his smartphone anywhere in the world.

Trade automation is an important stage for the development and control over business processes for all enterprises.

When all the worries associated with opening their own store are behind - the individual entrepreneur is registered, the taxation system has been chosen, the lease problems have been settled, the suppliers have been identified and the first consignments of goods are about to arrive at the warehouse - a novice entrepreneur is faced with perhaps the most important question for his business: how to conduct accounting of goods in the store? To help the head of a small retail business, who is at the very beginning of his entrepreneurial journey, this hopefully useful material has been written.

Boo or not boo - that is the question! or Should we expect an accountant to keep records of goods?

The easiest way is, having an accountant on staff, give him everything that concerns accounting and optimistically wait for the first profits, being in happy ignorance of the true state of affairs. But, for the most part, our domestic entrepreneurs are not like that, they are well aware that the situation on the market requires flexible solutions, and the notorious human factor has not yet been canceled. For a successful start, and further development, constant monitoring is required, based on operational and reliable information about all business processes taking place in the company, and primarily about the movement of goods and cash flows.

Will this provide an accountant who maintains accounting and reporting for the fiscal authorities, especially since it is not superfluous to save on a permanent accountant at the initial stage, and instead of introducing a staff unit, it is more expedient to attract an incoming specialist or even leave this issue at the mercy of outsourcers? According to common sense, the conclusion that the maintenance of operational accounting of goods in retail trade is generally not connected with either accounting or tax accounting, suggests itself.

And here, Her Majesty The Notebook or His Excellency Excel is assigned to the main role in the retail performance. And what - it's not a tricky thing by and large ...

We write one, two in the mind, or Ways of keeping records of goods in retail

All incoming goods must be entered into the warehouse, in other words - write down what, in what quantity and at what price we have. Further, each operation with this product must also be recorded in the accounting, that is, recorded in a reliable, but easily accessible place for the persons involved in the process. Let's make a reservation right away that for the purposes of accounting and tax accounting, each operation with goods is drawn up by appropriate documents - receipt and expense invoices, cash receipts or receipts, etc. It is the primary documents that will serve in the future to the accountant for calculating taxes and drawing up reports, in accordance with the chosen taxation system and the legislation of the Russian Federation. But, as we already understood, this is a completely different story.

So, in the most general form, the accounting of goods in retail is as follows:

Initial Balance (if any) plus Income, minus Consumption, we get the Final Balance.

However, a commodity is a quantity, figuratively speaking, synthetic, that is, expressed in two quantities - quantity and amount, which is reflected in the primary documents. And to keep records of the goods, respectively, it would be desirable in both of these guises.

Initial balance (quantity + amount) plus Arrival (goods arrival, customer return, posting to the warehouse), minus Expense (sale of goods, return to the supplier, write-off), as a result we get the final Balance in quantitative and amount terms.

It is not as easy to implement this formula in practice as it seems at first glance, given the large number of items in the product range, the difference in prices for batches of the same product, discounts, markdowns and other factors that are difficult to describe with the help of paper and pen or in Excel spreadsheets and easy memorization.

If we take a short excursion into the past, when the accounts were still successfully competing with the calculator, the accounting of the movement of goods took place in a summative way - the goods were received by the seller at the retail price and at the end of the day all that was left was to calculate and record the proceeds at the checkout. At the end of a certain period, in the course of the inventory (audit), the proceeds received were deducted from the original amount of the received goods and, together with the total value of the balances, should have resulted in zero or to reveal surplus or shortage.

With this method of keeping records of goods, no analytics were expected - the movement of a particular product was not visible behind the amounts, it was possible to estimate only the average profit, and it was not an easy task to simply calculate a large assortment at the correct prices. Unfortunately, Excel, which has not gone far from the calculator for most novice users, and nowadays it faithfully serves a small business, unreasonably complicating its life with multi-page tables with a huge number of names and various, often poorly structured information, offering the same, slightly modified total accounting.

A bad soldier who does not dream of becoming a general or Accounting for the future

Growing a small tree at home, we root the seedling first in a small pot, knowing for sure that after a certain period of time it will be necessary to transplant into a new, more spacious one. With business, everything is exactly the same - by opening a small store, somewhere in the depths of his soul, every entrepreneur has a secret dream to eventually turn it into a big one, or even develop an entire network.

Asking the question of how to keep records of goods in your starting business, you must definitely bear in mind that today's hundred or two items tomorrow will turn into a thousand, that in addition to the warehouse and retail, literally in the very first months, it will be necessary to register suppliers somewhere. and buyers, and the work of staff, and it would be desirable to analyze the movement of goods and funds in various sections, promptly, at the moment ...

But cumbersome, with extensive functionality, complex desktop programs, such as 1C, designed at best for an average business that is firmly on its feet is not a way out. To survive, a small, recently opened trading enterprise needs a simple and accessible system for keeping records of goods that can be opened from any computer connected to the Internet, which allows you to perform all trading operations, create, store and print documents, and most importantly, provide all the necessary reports to the manager, as they say , at any time of the day or night.

Today, the Internet services market offers a fairly large number of various accounting programs created specifically for the needs of small businesses, access to which is carried out through websites for an easy subscription fee. This is, for example, the Big Bird online accounting system.

Having an intuitive interface familiar to users of desktop programs, it allows you to effortlessly keep track of goods in retail, create the necessary documentation, print price tags and labels, and use a barcode scanner. In addition, the program supports a multi-user mode with differentiation of roles and is equipped with a special seller interface that allows you to optimize the sales process and control the work of staff. The system implements flexible price adjustment, creation and updating of price lists, and most importantly - numerous and varied analytical reports, operational and visual, allowing the manager not only to track the current state of affairs, but also to predict further development.

The developers of Big Bird initially built the system based on the needs of small businesses. Especially for those who are at the beginning of their entrepreneurial journey in the system there is a free tariff "Kolibri", which allows you to develop a small business within one warehouse and thousands of items of goods, so that someday, in the foreseeable future, move to a new level within the tariff " Albatross ”- to maintain an unlimited number of warehouses, partners, names of goods, and maybe even several companies, but even a whole trading network! With "Big Bird" you will no longer have a question: "How to keep records of goods in retail?" - you will think about how to develop your business most effectively!

Margarita Pavlyuchenko - content editor of the Big Bird project - an online accounting system for business, an expert at the Software Development Center of Eteron LLC.

Facebook Twitter Google+ LinkedIn

It would seem that the most difficult stage in opening a store, associated with registering it, finding premises, establishing contacts with suppliers, starting trading, has been passed and you can breathe more calmly. However, another question immediately arises: how to keep records of goods in the store? The success of the activity, the receipt of profit and the absence of problems with the inspection bodies depend on this.

Correct accounting allows you to control financial activities, analyze their success. The result of the accounting is the basis for the preparation of reporting documentation.

Accounting types

By the amount of the remaining goods. For this, data for each product name is entered in a separate line. The following columns indicate the availability of goods, the number of units sold and calculate the remainder.
According to the amount indicated in the documents. To do this, the purchased item is recorded in the receipt with an indication of its sales price. After deducting the proceeds, the calculated balance is obtained, which is compared with the actual one.

Management

The goods received at the store must be capitalized. To do this, it is necessary to fix its quantity and price in the accounting documents. The basis is invoices, cashier's checks and receipts. With their help, in the future, tax is calculated, reporting.

Depending on the size of the store and the number of employees working in it, accounting can be organized in different ways. Sellers can transfer goods to each other when reshipping a shift. If it is supposed to conduct accounting for a certain period, then the commission should include representatives from different shifts.

For each product name, it is necessary to calculate the remainder. The result obtained should be reflected in the accounting statement separately for each position. Then it is necessary to add to the balance after the previous accounting the cost of the products received during the period under consideration. It can be taken from the invoice.

Subtract the revenue from the result and write off the goods. Compare the result with the actual balance. Ideally, the values should match.

The check may reveal a shortage or surplus. From sellers who worked during the reporting period, you need to obtain written explanations and draw up an act.

The reason for the shortage may be equipment malfunction. This must be checked by calling an employee of the service company. If the fact is confirmed, then the shortage is written off according to the expense column.

Each accounting document must be drawn up in accordance with the requirements. You always need to check the presence of signatures, seals, the accuracy of information. Upon receipt of the goods from the supplier, you need to check its completeness and safety. If there is damage, an act should be drawn up.

No one is guaranteed against a small shortage, and it becomes necessary to write off the goods. To do this, you can specify the reason for the write-off as expenses for organizing trade or advertising (window dressing, product presentation) or as goods that have become unusable.

Question: What is the best way to organize accounting of goods and control over sellers who work in shifts?
Answer: After the end of the shift, there must be a retake with fixation in the journal. The liability clause should also be provided for in the employment contract.

Question: How to keep track of goods in a store using specialized programs? Should you use them with small sales volumes?
Answer: Many programs are offered to facilitate and streamline accounting. Experience shows that even in a small store, they are effective and pay off rather quickly.

Question: At what stages of the movement of goods should the account be kept?
Answer: Record keeping starts from the moment the goods arrive. First, they register its arrival, then the sale or write-off. At the end of the day or week, the balances are checked.

It might be helpful to read: