Markdown of goods in 1s pack. Accounting info
01May
Hello. In this article, we will talk about what a markdown of goods is and why it is necessary.
Today you will learn:
- What is the purpose of using markdowns?
- How is the markdown procedure carried out?
- What is markdown of commercial products.
What is markdown
When you visit any large store, you can see the counters on which discounted products are placed. But what does markdown mean?
It must be taken into account that markdown of goods It is a procedure by which the cost of a commercial product 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 point of view. Markdown is complicated procedure, requiring documentation according to generally accepted requirements.
It turns out just like that, the manufacturer cannot change the price of commercial products, since it is necessary to follow a special markdown procedure.
When is a markdown issued?
You can’t just reduce the price of a product, because there are a number of reasons for this.
We note the most common:
- With a decrease in demand;
- Moral obsolescence of marketable products;
- With a decrease market value;
- Partial loss of presentation;
- Expiration date.
In practice, the store reduces the price of the product only if the expiration date ends. So that he places the goods in the center of the hall on a special rack. 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 goods.
Well, do not forget about the well-known ones, when in the center of the trading floor a representative of a store or shopping center offers to purchase one product and get the second one at a reduced cost.
Few people think that a product at a reduced cost is a discounted product that sells beautifully. Buyers, without even paying attention to expiration dates and appearance, can “sweep” products from the counter.
As for the partial loss of presentation, in most cases this is a torn package. This often happens when loading and unloading goods.
At the same time, it should be taken into account that both sales representatives and non-trade organizations can make a markdown. The main mission of cost reduction is to sell goods at a reduced price in order to make a profit and reduce costs.
As a result of this procedure, goods are sometimes sold, the cost of which is lower than the purchase price.
Markdown procedure for goods
If you need to mark down a product, do not worry, as this is a simple procedure that requires attention and compliance with generally accepted rules.
Consider how to properly reduce the cost of the necessary product:
- Drawing up an order.
Before proceeding with the cost reduction procedure, it is necessary to prepare a document that establishes the requirements and features of a particular markdown. In practice, the manager is obliged to prepare an order, bring it to the attention of employees, who only after that can take a number of measures aimed at reducing the price of a particular product.
Also, do not forget that, according to the order, material entity, which 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 own signature.
- Inventory.
This is the very first and, perhaps, the main thing to start with. You must clearly understand how many units of products are in the warehouse and in the shopping center.
Be prepared to draw up a special act in which you need to indicate:
- Name of commercial products;
- Total amount;
- Article of each product;
- Characteristics;
- Reason for the markdown.
At the end of the document, you should sum up, according to which you can understand how many units of production and for what reason need to be sold as quickly as possible at a reduced cost.
- Determination of market value.
Before making a markdown on goods, 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 a large company, it is also worth considering that this is not the responsibility of an accountant.
To determine the market value, a special commission is created, which includes:
- Experts in the quality of this type of product;
- Sales specialists;
- Employees of the company who can inspect the goods and estimate the possible cost of its sale.
All results of the work are recorded in a special act in the form of MX-15. The document of this form can be easily found on the World Wide Web.
What is an act of markdown
If, after carrying out the entire markdown procedure, it turns out that the new cost of the product is reduced within the limits of the trade markup, then a mark is made in the declaration in the “profit” section. In this case, the costs associated with its acquisition must be deducted from the cost of 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 in 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.
Today we will consider a step-by-step solution of a hypothetical ticket for an exam called "Specialist Consultant" for the 1C Trade Management software edition 11. Solving this question will allow you to prepare for the exam, but there is no guarantee that the answer to the question posed will be completely correct and complete .
Solution Problem number 6 ticket number 3 specialist consultant software product Trade Management 11.
On the tab called "Administration" the initial configuration of the database is carried out. To do this, you need to check the box with the name "Quality of goods" in the section called "Nomenclature settings".
The next stage of work is the introduction of "".
Let's introduce the organization "Techno", for which you need to set a bank account, a taxation system, a method for estimating the cost, a cash register of a cash register (with an autonomous cash register type) and a cash desk of the enterprise itself.
After that, we form the “Nomenclature”, which will be stored in the warehouse. Name it TV.
Now enter new Article expenses under the name "Markdown of equipment". Distribution - for the direction of work:
Let's introduce a new warehouse into the system, which we will call "Wholesale":
For the supplier, it is necessary to create a new agreement, where it will be necessary to check "Register supplier prices automatically":
Then, to register the receipt of products, you will need to enter the receipt document:
Also don't forget to enter the price setting based on receipt:
The next stage of work is the reflection of the markdown in the warehouse.
Let's assume that two TVs on the case have scratches. Let's show it in a software product.
Let's create an "Order for inventory" on the tab called "Composition":
After that, we enter the recalculation of goods. This is done in the tab called "Warehouse", in the paragraph "Recalculations of goods", where we note that the proper product in the warehouse is 8 units, the discounted one is 2:
And now, in order to reflect damage, you need to enter a document with the name "Damage of goods", based on the "Order for inventory". Note that the price of the product will now be new - 7000 rubles, since there are scratches on the TV:
The next step is the registration of the sale of a non-discounted product. Typically, this operation is carried out using an implementation document:
Now for the generation of financial results.
To obtain financial results, you need to enter a document with the name "Calculation of the cost of goods" on the "Finance" tab, in the item called "Regulatory documents":
After that, you will need to enter a document with the name "Distribution and expenses", where during auto-completion you can see the amount difference between discounted products and not. This can be done on the "Finance" tab, in the "Regulatory documents" item.
And about the demonstration of the functionality. For this the best option will use the report "Analysis of financial results":
Reports that may be useful during the decision of the ticket:
Analysis of financial results (according to areas of activity).
Revaluation of goods is the determination of the difference between the value of the goods at previous retail prices and the newly introduced price of the goods. When new price lower than the previous one, a markdown of the goods is made, if it is higher, then an additional assessment.
The revaluation of goods at a markdown can be associated both with low consumer demand for the goods being sold, and with ongoing promotions, or, for example, due to a decrease in the quality of the goods, due to obsolescence when the functional properties of the product do not keep up with the progress, and for many other reasons. Revaluation may occur, for example, due to the purchase of a similar product at a higher price.
Commodity revaluation is documented in which you need to specify the name of the product, its quantity, storage unit, 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 has to be handled in such procedures can be significant. To help the accountant to make an additional assessment or markdown of goods in the warehouse as soon as possible and without a headache, the functionality of the 1C: Accounting software product helps.
In 1C: Accounting, revaluation is done by the document “Revaluation of goods”, from which you can print a form that indicates information about the revalued product, indicating the new input price.
Commodity revaluation is carried out only in firms that have organized the accounting of goods at sale prices on account 41.11 “Goods in retail trade” (in the “Automated outlet at sale value”). Such goods are taken into account in the warehouse with the "Retail store" type.
Goods can be delivered both directly to the retail warehouse and to the wholesale warehouse.
In the first case, it is necessary to immediately set retail prices for incoming goods using the document "Setting prices for the item". When it is carried out, an extra charge will be immediately allocated for the product sold at retail.
For example, a retail warehouse received goods in the amount of 200 pcs. at the price of receipt of 170 rubles. We set the retail price at 250 rubles. When posting the receipt, the program will post on 41.11 the 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 account 42.01 “Trade margin in automated outlets”. As a result, on account 41.11 the goods at the retail price will be listed, and the markup on account 42.01.
When the goods are first delivered to the wholesale warehouse, and then transferred to the retail store, the revaluation to the retail price is made not by the receipt document, but through the "Movement of Goods". And in this case, it is also obligatory to pre-set retail prices, since it is at these prices that the goods are sold in the store.
When it becomes necessary to re-evaluate a product, for example, our product has an increased retail price, this is reflected in the document “Pricing of the item”.
It is necessary to create a document "Revaluation of goods". To do this, go to the revaluation document and click "Fill at changed prices". The program sees that the retail price of our product has changed and adds it to the tabular part, and immediately puts down the old and new prices. It remains only to carry out the document.
If the new price is reduced relative to the old one, then the revaluation will occur in red reversal.
You can fill 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 receive data on all stock balances or only on changed prices, as happened above.
From the document, you can print the form "Re-evaluation of goods in retail" with the display of the goods, its old and newly established prices.
Thus, when the price of a product changes, it is necessary to reassess all the goods that are in stock to the new retail price. In the 1C: Accounting program, all processes are quite simple and decently automated, it will not be difficult for a company accountant to quickly and fully re-evaluate goods in 1 C and carry out the necessary re-evaluation of goods in a warehouse.
In summer, goods often deteriorate due to improper storage. The air heats up so much that emergencies arise, as a result of which the refrigeration equipment, where the property intended for sale is located, cannot cope and fails.
Having discovered damage to the goods, the company first of all needs to take an inventory of it. After all, when revealing the facts of damage to property, as well as in case of emergency situations caused by extreme conditions, an inventory is required. This follows from paragraph 2 of Article 12 of the Law of November 21, 1996 No. 129-FZ (hereinafter - Law No. 129-FZ). The procedure for its implementation is set out in the Guidelines for the inventory of property and financial obligations, which are approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.
The need for an inventory is due, in particular, to the fact that when accounting for goods at sale prices, the accounting department of a retail trading company does not have data on the availability of certain products at the point of sale. Having decided on the revaluation or write-off of a particular product, the organization must determine its balance.
Inventory procedure and its documentation
The inventory of goods is carried out by a permanent inventory commission, created by order (decree, order) of the head of the company. It checks the actual availability of property with the mandatory participation of financially responsible persons. The commission, in the presence of the warehouse manager (pantry) and other financially responsible persons, checks the actual availability of goods material assets by their obligatory recalculation, outweighing or remeasuring.
Data on the actual availability of inventory items in places of storage and at all stages of their movement through the company are entered into the inventory list of form No. INV-3 *. On its basis, a collation statement is compiled in the form No. INV-19 *.
The collation sheet reflects the results of the inventory of goods and materials, that is, the discrepancies between the indicators according to the data accounting and data inventory records. The statement of accounting for the results identified by the audit (form No. INV-26 **) serves to summarize the results identified by the inventory.
** This form was approved by the Decree of the State Statistics Committee of Russia dated March 27, 2000 No. 26.
For your information
An inventory is not carried out if the fact of damage to the goods is discovered before the moment when it has not yet been taken into account. At the same time, trade organizations draw up an act in the form No. TORG-2 (for domestic goods) or No. TORG-3 (for imported goods). These forms were approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132. In this act, the discrepancies in quantity and quality established during the acceptance of goods and materials are recorded in comparison with the data of the supplier's accompanying documents. Such a document is a legal basis for filing a claim with the supplier, the sender of the goods.
Markdown of goods
A product that has completely or partially lost its original quality can be sold. To do this, lower it initially set price, that is, they re-evaluate the goods in the direction of lowering the price. General order carrying out the markdown of goods is set out in Section 9 of the Methodological Recommendations for Accounting and Registration of Operations for the Acceptance, Storage and Release of Goods in Trade Organizations (hereinafter referred to as the Methodological Recommendations). They are approved by the letter of Roskomtorg dated July 10, 1996 No. 1-794 / 32-5 and are applied insofar as they do not contradict regulations adopted later.
Markdown Documents
To register damage to inventory items subject to markdown, a trading company must use an act of form No. TORG-15 ***. It is drawn up and signed by a commission with the participation of a representative of the administration of the company, material responsible person or, if necessary, a representative of sanitary supervision. Members of the commission are appointed by the head of his order. He also approves the said act.
*** This form was approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132.
The revaluation of goods and other inventory items is carried out by order of the head of the organization and drawn up by an act (clauses 9.28 and 9.29 of the Methodological Recommendations). The form of the act in the Album of unified forms of primary accounting documentation for accounting for trade operations, approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132, no. Therefore, the company can independently develop the form of this document. At the same time, in addition to required details, which are specified in paragraph 2 of Article 9 of Law No. 129-FZ, the company should provide for:
- name of revalued goods;
- their distinguishing features;
- number of goods;
- old and new prices;
- reasons for the discount.
When developing such a document, a trade organization can take as a basis the form No. MX-15 “Act on the markdown of inventory items”, which was approved by the Decree of the State Statistics Committee of Russia dated August 9, 1999 No. 66.
Reflection in tax accounting
A situation may arise when the prices of damaged goods will have to be reduced by more than 20 percent for the purpose of their further sale.
The tax authorities have the right to check the correctness of the application of transaction prices when they deviate within a short period of time by more than 20 percent downward from the level of prices applied by the taxpayer for identical (homogeneous) goods (works, services). This is stated in subparagraph 4 of paragraph 2 of Article 40 tax code. However, paragraph 3 of this article allows you to take into account discounts caused by the loss of quality or other consumer properties of goods. A document that confirms that the company is selling goods discounted due to damage in the heat will be an act of form No. TORG-15.
At the time of the sale of discounted goods, as a result of the excess of the purchase price over the sale price, taking into account the costs associated with their sale, the company has a loss. She can take into account its amount for the purposes of taxation of profits (clause 2 of article 268 of the Tax Code of the Russian Federation). The loss is recognized in the manner and under the conditions established by Article 283 of the Tax Code (paragraph 2, clause 8, Article 274 of the Tax Code of the Russian Federation).
The company can also include the amount of markdown of goods in non-sales expenses on the basis of subparagraph 6 of paragraph 2 of Article 265 of the Tax Code, if the goods were discounted by it due to an emergency.
The proceeds from the sale of discounted goods, net of VAT, for the purposes of taxation of profits, the company recognizes as income: with the accrual method - on the date of their sale, with the cash method - on the date of receipt of payment from the buyer (it occurs twice in the text) (paragraph 1 of article 248, paragraph 1 article 249, paragraph 3 article 271, paragraph 2 article 273 of the Tax Code of the Russian Federation).
VAT calculation
Cases when previously legally deductible VAT is subject to recovery are specified in Article 170 of the Tax Code. The sale of goods at a reduced price due to loss of quality does not oblige the taxpayer to do so. Thus, the sale of goods at a price lower than the purchase price is not a basis for the restoration of VAT amounts to the budget. A similar conclusion is given in the resolution of the Federal Antimonopoly Service of the Moscow District dated March 12, 2008 No. КА-А40/1240-08.
When selling previously discounted goods, VAT should be calculated. The basis is subparagraph 1 of paragraph 1 of article 146, paragraph 4 of article 166 of the Tax Code.
The procedure for revaluation and the reflection of its results in accounting depend on the prices at which the company takes into account the goods: at purchase or sale prices. Goods at sale prices are usually taken into account by firms selling at retail. At the same time, they separately reflect trade allowances (paragraph 2, clause 13 of PBU 5/01).
On March 1, 2011, Alfa LLC purchased 100 bottles of shampoo for retail sale, actual cost units of which amounted to 30 rubles, VAT - 5.4 rubles. In accounting, the selling price of a unit of this product is 70 rubles. without VAT. Due to improper storage in the heat, the quality of the shampoo decreased, in connection with which its market price fell and on July 14, 2011 the company made a markdown for the entire amount of the trade margin. The perpetrators have not been found. All goods after the price reduction were sold at retail on August 1, 2011.
The accountant of Alpha LLC made the following entries:
Debit 41 Credit 60
3000 rub. (30 rubles x 100 pcs.) - reflects the actual cost of the shampoo;
Debit 19 Credit 60
540 rub. - reflected the amount of "input" VAT;
Debit 68 Credit 19
540 rub. - the amount of "input" VAT is accepted for deduction;
Debit 41 Credit 42
4000 rub. [(70 rubles - 30 rubles) x 100 pcs.] - the amount of the trade margin for shampoo is reflected;
Debit 41 Credit 42
- (4000) - trade markup due to damaged goods was reversed;
Debit 62 Credit 90-1
3000 rub. - recognized revenue from retail sales of shampoo;
Debit 90-2 Credit 41
3000 rub. - written off the selling price of the sold shampoo;
Debit 90-3 Credit 68, sub-account "VAT settlements"
RUB 457.63 [(30 rubles / 118 x 18) x 100 pcs.] - VAT was calculated on the proceeds from the sale of shampoo;
Debit 99 Credit 90-9
RUB 457.63 (3000 rubles - 3000 rubles - 457.63 rubles) - reflects the financial result from the sale of shampoo.
Creation of a reserve for a decrease in the cost of goods
Unsold goods that have completely or partially lost their original quality are reflected in balance sheet at the end of the reporting year, less the allowance for depreciation of tangible assets. This is the requirement of paragraph 25 of PBU 5/01.
In tax accounting, reserves for depreciation of goods are not created.
Write-off of goods
Damaged goods that are not subject to further sale are written off from the register. Write-off of commodity losses is carried out on the basis of an act of the form No. TORG-16 ****
**** This form was approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132.
Reflection in tax accounting
For the purposes of taxation of profits, losses from damage during storage and transportation of inventories within the limits of attrition, approved in the manner established by the Government of the Russian Federation, are equated to material costs (subclause 2, clause 7, article 254 of the Tax Code of the Russian Federation).
note
Decree of the Government of the Russian Federation dated November 12, 2002 No. 814 (hereinafter - Decree No. 814) is devoted to the procedure for approving the norms of natural loss during storage and transportation of inventories.
On the basis of paragraph 1 of this resolution, the norms of attrition used to determine the allowable amount of irretrievable losses from shortages and (or) damage to inventories are developed taking into account the technological conditions for their storage and transportation, climatic and seasonal factors affecting their natural attrition, and are subject to revision as necessary, but at least once every five years.
Attrition rates are developed by the relevant ministries for various types of goods and products. Thus, the norms of natural loss of food products in the sphere of trade and Catering during storage and transportation of inventories, develops and approves the Ministry of Industry and Trade Russian Federation(clause 2 of Resolution No. 814). At present, the norms of natural loss of food products in the field of trade and public catering are approved by order of the Ministry of Economic Development of Russia dated September 7, 2007 No. 304.
The use of independently developed norms of attrition for the purpose of taxing profits is not provided, because this contradicts paragraph 2 of Decree No. 814. Similar explanations are given, in particular, in letters from the Ministry of Finance of Russia dated July 21, 2010 No. 03-03-06 / 1/471 and Federal Tax Service of the Russian Federation for Moscow dated November 17, 2008 No. 19-12 / 106707
Losses from damage in excess of the norms of natural loss are taken into account depending on whether the guilty person is identified or not.
Suppose the persons responsible for the damage to the goods have not been identified, or the court has refused to recover the amount of damage caused from them. In this case, damage losses, as economically unjustified costs, should be taken into account as expenses that do not reduce taxable profit, on the basis of paragraph 49 of Article 270 of the Tax Code of the Russian Federation.
If the guilty person is established, then the amounts of compensation for damage that he recognized or must pay on the basis of a court decision that has entered into legal force are reflected in the composition non-operating income(Clause 3, Article 250 of the Tax Code of the Russian Federation). Income is recognized under the accrual method - at the time the guilty person recognizes the obligation to compensate for damage or at the time the court decision comes into force (Subclause 4, Clause 4, Article 271 of the Tax Code of the Russian Federation), under the cash method - at the time the damage is compensated by the guilty person (Clause 2 article 273 of the Tax Code of the Russian Federation). (this was discussed above)
Note that the guilty person must bear full financial responsibility on the basis of Article 243 of the Labor Code. The amount of damage caused to the employer in case of damage to property is determined by actual losses, which are established on the basis of market prices in force in the area on the day the damage was caused, but not lower than the value of the property according to accounting data, taking into account the degree of depreciation of this property (Article 246 of the Labor Code RF).
The amount of damage to goods in the presence of a guilty person can be included in other non-sales expenses in full on the basis of subparagraph 20 of paragraph 1 of Article 265 of the Tax Code. At the same time, damage losses in pursuance of the requirements of paragraph 1 of Article 252 of the Tax Code must be justified and documented, for example, by a collation sheet, an employee's explanatory note. Similar explanations are given in the letter of the Ministry of Finance of Russia dated April 17, 2007 No. 03-03-06/1/245.
If the summer heat has led to an emergency, then losses from damage to goods can be taken into account in full as part of non-operating expenses on the basis of subparagraph 6 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation.
For your information
An emergency situation is a situation in a certain territory that has developed as a result of an accident, a natural hazard, a catastrophe, a natural or other disaster that may or have caused human casualties, damage to human health or the environment, significant material losses and violation of people's living conditions. (clause 1, article 11 of the Tax Code of the Russian Federation, article 1 of the Law of December 21, 1994 No. 68-FZ).
Reasonableness of damages, fully included in non-operating expenses, must be documented, for example, by a certificate from the hydrometeorological office, which must contain information that, as a result of intense summer heat, a natural disaster occurred in a particular location of inventory items, and an indication of the specific damage caused by high temperature (see. resolutions of the Federal Antimonopoly Service of the North Caucasian District of September 25, 2009 in case No. A32-48446 / 2004-12 / 930-2008-56 / 32-58 / 385, the Federal Antimonopoly Service of the North-Western District of December 21, 2009 in case No. A42 -5562/2008, dated December 11, 2006 in case No. А56-13533/2005 and FAS of the Urals District dated October 20, 2009 No. Ф09-7662/09-С3.
With the accrual method and with the cash method, losses from damage to goods are included in expenses at the time of registration of the fact of damage. However, if a firm uses cash method, losses are taken into account provided that the damaged goods are paid for (clause 1 of article 272 and clause 3 of article 273 of the Tax Code of the Russian Federation).
"Recovered" VAT
The amounts of "input" VAT on the basis of supplier invoices are subject to deductions in respect of goods purchased for transactions recognized as objects of taxation (subclause 2, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation). Operations for the disposal of goods for reasons not related to the sale or gratuitous transfer are not subject to VAT taxation (Articles 39 and 146 of the Tax Code of the Russian Federation). This means that the amounts of VAT on goods used in the implementation of such operations are not subject to deductions. When writing off the cost of goods as expenses in the form of damage losses, the amounts of "input" VAT on them, previously accepted for deduction, are subject to recovery. Similar explanations were given by the Ministry of Finance of Russia in a letter dated July 4, 2011 03-03-06/1/387.
It is necessary to restore VAT payable to the budget in that tax period, in which goods began to be used for transactions that are not recognized as an object of VAT taxation (paragraph 4, subparagraph 2, paragraph 3, article 170 of the Tax Code of the Russian Federation).
In tax accounting, VAT amounts recovered in connection with the implementation of transactions that are not subject to VAT taxation are generally included in other expenses related to production and sales (subclause 1 clause 2, subclause 2 clause 3 article 170, paragraph 1 of article 264 of the Tax Code of the Russian Federation). However, if the expense in the form of the cost of damaged valuables is not taken into account for profit tax purposes, then the amount of VAT recovered as a result of writing off these valuables is also not taken into account for tax purposes on the basis of paragraph 49 of Article 270 of the Tax Code of the Russian Federation.
Reflection in accounting
To summarize information on the amounts of losses from damage to goods identified during their storage and sale, regardless of whether they are subject to attribution to the accounts of production costs (sales costs) or the perpetrators, account 94 “Shortages and losses from damage to valuables” is intended ". This account is used to reflect the cost of damaged goods that cannot be further sold or used.
The amount of damage to the goods revealed during the inventory within the limits of the norms of natural loss is attributed to the costs of production or circulation, in excess of the norms - to the account of the perpetrators. If the perpetrators are not identified or the court refused to recover damages from them, then the damage from damage to the goods is attributed to the financial results of the company. The reason is subparagraph “b” of paragraph 3 of Article 12 of Law No. 129-FZ, paragraph 5.1 of the Methodological Guidelines approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.
LLC "Sigma" retails various fruits. In July 2011, spoilage of bananas was discovered due to a violation of the temperature regime for storing fruits in the trading floor by the head of the trading department, Ivanova I.I., who is a financially responsible person. The commission found that 7 kg of pears were completely spoiled and subject to write-off, about which an act was drawn up in the form of TORG-16. The retail price of pears is 30 rubles. per 1 kg, including a trade allowance - 10 rubles. VAT to be recovered is 12.6 rubles.
Order of the Ministry of Economic Development of Russia dated September 7, 2007 No. 304 approved the norms for the natural loss of fresh bananas during storage and ripening. These norms are applied by warehouses of fruit and vegetable bases with artificial cooling, as well as storage facilities. LLC "Sigma" does not apply to such organizations. Therefore, the head of the company decided to withhold the entire amount of damage to the goods from wages Ivanova I.I. monthly at 20% (Article 138 of the Labor Code of the Russian Federation).
The following entries were made in the accounting records of Sigma LLC:
In July 2011
Debit 94 Credit 41
- 210 rubles. (30 rubles x 7 kg) - the cost of spoiled bananas is reflected;
Debit 94 Credit 42
- (70 rubles) (10 rubles x 7 kg) - the trade margin attributable to the damaged goods was reversed;
Debit 19 Credit 68
12.6 rubles - restored for payment to the budget VAT;
Debit 91-2 Credit 19
12.6 rubles - the restored amount of VAT is included in other expenses;
Debit 73 Credit 94
210 rub. - the amount of losses from damage to bananas is attributed to the guilty person;
Debit 42 Credit 98-4
70 rub. (10 rubles x 7 kg) - reflected in the composition of deferred income is the amount of the trade allowance attributable to damaged goods;
Debit 70 Credit 73
42 rub. (210 rubles x 20%) - the deduction of 20% of the amount of damage from the wages of the guilty person is reflected;
Debit 98-4 Credit 91-1
14 rubles (70 rubles x 20%) - included in other income is a part of the amount of the trade allowance, which is reimbursed by the guilty person;
August, September, October and November 2011
Debit 70 Credit 73
42 rub. (210 rubles x 20%) - the deduction of the amount of damage from the wages of the guilty person is reflected;
Debit 98-4 Credit 91-1
14 rubles (70 rubles x 20%) - included in other income is a part of the amount of the trade allowance, which is reimbursed by the guilty person.
V.A. Petrova, tax consultant
Setting or changing the price of goods in retail, is called revaluation. Step-by-step instruction for revaluation in the program 1C 8.3 (8.2) Accounting 3.0.
For the revaluation of goods in retail, a document of the same name is used. It should be remembered that the revaluation of goods in retail makes sense only for the nomenclature, which is taken into account at sales prices (account 41.11). Typically, this is an item transferred to a manual retail store.
If someone is just starting to keep records in retail, create a warehouse with the type "Retail store":
Now let's make an arrival at this warehouse:
Do not forget to indicate account 41.11 (retail goods).
Let's see the postings that the 1C 8.3 program generated for us:
We see that the "Coffee Table" is stored in our warehouse "Retail" at a price of 70,000 rubles.
Now let's try to re-evaluate the goods.
In the header of the document, select the organization and warehouse to which the receipt was issued.
In the tabular part of the document, add the product that we want to reprice. In addition to the product name, the document will have three more columns:
- Quantity
- Old price
- New price
Fill in these columns. Here is an example of a completed document:
It remains to post the document and make sure that the revaluation has occurred. To do this, let's look at the wiring:
As you can see, the amount on account 41.11 increased by 10,000 rubles. The sum difference during revaluation is accumulated on account 42.01.
If the price decreases, the postings are formed the same, but with a “-” sign (reversal).
Source: programmer1s.ru