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Goods for resale accounting. How to reflect the purchase of goods in accounting. Receipt at sales prices for retail trade

Goods intended for resale are reflected in accounting and reporting:

At purchase prices in organizations wholesale trade(debit balance on balance sheet account 41);

At actual cost finished products- in non-trading organizations selling finished products through their own retail outlets (debit balance on account 41);

At purchase or sale prices in organizations retail.

If an organization takes into account goods at purchase prices, when compiling financial statements the balance sheet reflects the debit balance on balance sheet account 41, and if in sales (retail) prices, in balance sheet reflect the debit balance on account 41 minus the credit balance on account 42. This is due to the fact that when applying sales prices, the trade margin is reflected on the credit of balance sheet account 42 “Trade margin”:

D-t 41 K-t 60 - goods are capitalized at supplier prices;

D-t 41 K-t 42 - trade margin is reflected;

At acquisition cost, which includes purchase prices and transportation costs for delivery of goods;

At acquisition cost, including purchase prices, transportation costs for delivery of goods and other costs associated with the acquisition of goods.

The organization secures the chosen method for determining the cost of goods in its accounting records. accounting policy.

If the organization does not reflect transportation costs for delivery in the cost of purchased goods, to bring accounting and tax accounting These expenses can be written off according to the rules established by Art. 320 of the Tax Code of the Russian Federation, i.e. include in the distribution costs of the reporting month in the share attributable to goods sold in that month. In this case, transportation costs for the remaining goods are calculated using the formula:

TP = C x (TP + TP) / (C + Co),

where TR - transportation costs for the balance of goods at the end of the reporting month;

TR - the amount of transportation costs for the balance of goods at the beginning of the reporting period

month (transportation costs not written off to cost of sales in

previous reporting period);

TR - transport costs of the current reporting month;

C - value of the balance inventory at the end of the reporting month in

discount prices;

C - cost of goods sold for the reporting month goods (cost

goods sold at accounting prices).

Example. Let's look at an example of reflecting inventory in trade organization. Please note how shipping costs are determined.

Table 16

Operations of the organization to reflect inventory

Product, rub. (balance sheet account 41) Transport costs for delivery, rub. (balance account 44)
1. Balance at the beginning of the month 800 000 80 000
2. Received within a month 1 200 000 140 000
3. Products sold per month 1 400 000 x
4. Balance of goods at the end of the month 600 000 x
5. Indicator for calculating proportions 2,000,000 (item 3 + item 4) 220,000 (item 1 + item 2)
6. Percentage of transportation costs for the balance of goods: (220,000: 2,000,000) x 100 = 11%
7. Transport costs for the balance of goods (clause 4 x clause 6) 66 000
8. Transport costs subject to write-off in the current month (clauses 5 - 7) 154 000

Any financial and economic transaction in the activities of the company is reflected in the accounts accounting. All accounts are interconnected. The principle of their interaction is described by the method double entry. It itself is a list in which the number corresponds to a name that reflects the essence of the business transaction. He approved by Order No. 94n as amended on November 8, 2010.

A product is any purchased or produced item of value intended for subsequent sale. If an organization produces a product for internal use, it is not a product. Let's look at the basic entries for goods and services in accounting.

Let's look at the main examples of accounting entries for goods on 41 accounting accounts.

Accounting for goods and materials

Goods and materials are often combined into one accounting group and given a general name - inventory assets, abbreviated as goods and materials.

Inventory materials in finished form intended for further implementation- these are goods. A – these are goods and materials that are purchased for use in the manufacture of the company’s products, or for own needs affecting the overall production process.

Inventory and materials are taken into account at the actual cost, which consists of the amounts Money, transferred or paid (in cash) to the supplier and other costs associated with transportation, commission costs, etc.

How goods are accepted for accounting

Goods are accepted for accounting in the same way as materials, at actual cost. For accounting purposes, account 41 and subaccounts opened to it are used. When carrying out retail trade, you also need. If you keep records at accounting prices to reflect the difference between them and actual prices, then accounts 15 and 16 will be needed.

Products are sold wholesale and retail. Registered in in this case The taxation system of the organization, the methods enshrined in the accounting policy, automation or lack thereof at the point of sale, and the presence of intermediaries influence it. When concluding a supply agreement, it is necessary to clearly state all the conditions that relate to prepayment, full payment and shipment, since the write-off of costs and the moment of sale of goods depend on this.

Wholesale trade can be carried out on the following terms:

  • Prepayment and subsequent shipment.
  • Shipment and then payment for the goods.
  • Payment in foreign currency, and then shipment. And vice versa.
  • with their transportation to the buyer.

There are also many nuances in retail trade:

  • Sale of goods at an automated point of sale (ATP) at sales prices in cash and non-cash.
  • Sale of goods at a manual point of sale (NTP) at sales prices in cash and non-cash.
  • Sale of goods at purchase prices.

Example of postings for 41 accounts

The Alpha organization carries out wholesale and retail trade. The goods were shipped to Omega after receiving full payment in the amount of RUB 274,520. (VAT RUB 41,876). Three days later the goods were shipped to the buyer.

Cost of goods sold RUB 129,347. In retail, daily revenue amounted to 17,542 rubles. (VAT 2676 rub.). The sale was carried out using ATT. To account for the trade margin, account 42 was used. The amount of the margin was 6,549 rubles.

Account Dt Kt account Wiring description Transaction amount A document base
51 62.02 Money has been deposited into the bank account from Omega 274 520 Bank statement
76.AB 68.02 An advance invoice has been issued 41 876 Outgoing invoice
62.01 90.01.1 Revenue from sales of goods is taken into account 274 520 Packing list
90.02 68.02 VAT charged on sales 41 876 Packing list
90.02.1 41.01 Sold goods written off 129 347 Packing list
62.02 62.01 Advance credited 274 520 Packing list
An invoice for sales has been issued 274 520 Invoice
68.02 76.AB VAT deduction on advance payment 41 876 Book of purchases
50.01 90.01.1 Retail revenue taken into account 17 542
90.03 68.02 VAT charged 2676 Certificate-report of the cashier of the operator based on the retail sales report
90.02.1 41.11 Write-off of goods at sales price 17 452 Certificate-report of the cashier of the operator based on the retail sales report
90.02.1 42 Accounting for mark-ups on goods -6549 Help for calculating the write-off of trade margins on goods sold

Translation of goods into materials

In production and trading organizations, goods are often transferred to the category of materials. Such a movement is documented with the TORG-13 consignment note.

Alpha purchased 920 meters of cable for sale in the amount of RUB 179,412. (VAT RUB 27,383). To implement electrical installation work 120 meters of cable were needed, so this quantity of goods was converted into materials.

Account Dt Kt account Wiring description Transaction amount A document base
41.01 60.01 Goods have arrived 152 029 Packing list
19.03 60.01 VAT included 27 383 Packing list
68.02 19.03 VAT is accepted for deduction 27 383 Invoice
10.01 41.01 Products translated into materials 19 830 Internal movement invoice

Write-off of goods from 41 accounts for the needs of the organization

An organization may need the goods it sells for general business needs. Write-offs can be made by converting goods into materials or bypassing this operation, based on an order.

Example situation:

The organization purchased 87 packs of paper for retail sales on total amount 7905 rub. (VAT 1206 rub.) For office needs, 5 packs were needed.

Account Dt Kt account Wiring description Transaction amount A document base
41.01 60.01 Goods have arrived 6699 Packing list
19.03 60.01 VAT included 1206 Packing list
68.02 19.03 VAT is accepted for deduction 1206 Invoice
41.11 41.01 The goods were moved from the wholesale warehouse to the retail warehouse 6699
41.11 42 Take into account the trade margin 2609 Invoice for internal movement (TORG-13)
26 41.11 Products written off for office needs 604 Request-invoice
26 42 Adjusting the cost of goods for office needs 219 Accounting information

In accounting, goods are any inventory items acquired for further sale (Instructions for the chart of accounts).

Accounting: admission

In accounting, goods can be capitalized after their acceptance and quantity verification have been completed (clause 2.1.13 Methodological recommendations, approved by letter of the RF Committee on Trade dated July 10, 1996 No. 1-794/32-5).

The procedure for reflecting received goods in accounting depends on:

  • method of receiving the goods;
  • terms of the contract governing the procedure for transferring ownership of the goods from the seller to the buyer;
  • the applied taxation system;
  • methods of accounting for goods enshrined in the accounting policy for accounting purposes.

The accounting policy of the organization must include, at a minimum, the following points:

  • the method of forming the cost of goods (including or without the costs of their acquisition);
  • method of reflecting the cost of goods in accounting;
  • method of accounting for trade margins.

If there is a need to keep records of goods according to a specially developed nomenclature, also indicate this in the organization’s accounting policy for accounting purposes. Note that the names of goods in receipt documents and accounting registers used in the organization may not match, and describe the processing technology accounting information, which comes from goods suppliers. The legitimacy of this approach is confirmed by letter of the Ministry of Finance of Russia dated October 28, 2010 No. 03-03-06/1/670.

Situation: how to reflect in accounting the receipt of goods and materials, some of which are intended for resale, and some for use in production? The quantity of inventory items that will be used in different types activity is unknown in advance.

If inventory items are purchased for further sale, then they must be credited to account 41 “Goods”. If inventory items were purchased for use in production (administrative activities), then they must be capitalized on account 10 “Materials”.

However, regardless of the account in which inventory items are capitalized, in the future the organization will be able to either write them off for production or sell them.

If all received goods and materials are capitalized as goods, then when using them further as materials, make the following posting:

Debit 10 Credit 41

- part of the goods was capitalized for use as materials.

If all received goods and materials are capitalized as materials, then upon further resale of these goods and materials, the appearance of other income and expenses must be reflected in accounting (paragraph 6, paragraph 7, PBU 9/99, paragraph 5, paragraph 11, PBU 10/99). In accounting, reflect the sale of materials with the following entries:

Debit 62 (76, 73...) Credit 91-1

- sales of materials are reflected (as of the date of transfer of ownership);

Debit 91-2 Credit 10

- the cost of materials sold is written off;

Debit 91-2 Credit 68 subaccount “VAT calculations”

- VAT is charged on sales (if the transaction is subject to this tax).

For more information on how to sell excess materials, see How to record sales of materials in accounting .

Receipt of goods

Goods can be received by the organization:

Under paid contracts (purchase and sale, barter);

Free of charge;

As a contribution to authorized capital.

Regardless of the method of receiving goods, the organization must reflect them in accounting at actual cost (clause 5 of PBU 5/01).

Receipt under a purchase and sale agreement

If the organization received the goods under a sales contract, then actual cost The goods consist of the amount paid to the seller and the costs associated with the acquisition (delivery, commissions to intermediaries, etc.). Such rules are established by paragraph 6 of PBU 5/01.

Typically, ownership of a product passes from the seller to the buyer at the time of its acceptance and delivery. At this point, reflect the receipt of goods in accounting by posting:

- goods were received under paid contracts.

Situation: can a trade organization include in the cost of purchased goods the costs of their packaging and pre-sale preparation?

Maybe. The legislation allows two options for accounting for the costs of packaging goods:

Reflect in selling costs;

Include in initial cost goods.

Prepackaging (packing) of goods purchased for resale is one of the required elements trading activities. This follows from the provisions of Article 481 Civil Code RF. In addition, when selling certain goods, a trading organization must carry out pre-sale preparation. The list of works that can be carried out as part of pre-sale preparation depends on the type of product and is established by the relevant sections of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55.

Thus, costs associated with packaging (packaging) and pre-sale preparation of goods affect financial results trade organization. However, the accounting procedure for these expenses is not regulated by law.

On the one hand, after purchasing (posting) goods, their actual cost cannot be changed (clause 12 of PBU 5/01). Packaging (packing) and pre-sale preparation of goods occurs after they have been accepted for accounting. Based on this, the costs of packaging (packaging) and pre-sale preparation of goods should be reflected in account 44 “Sales expenses”.

On the other hand, paragraph 6 of PBU 5/01 provides for the inclusion in the actual cost of inventories of expenses for their processing, packaging, and improvement of technical characteristics. Consequently, for both materials and goods, an increase in their cost by the amount of such costs is possible (clauses 68, 71, 224 Guidelines, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

Since the legislation allows two accounting options, the organization has the right to choose one of them. Fix the selected option in the accounting policy for accounting purposes (clause 7 of PBU 1/2008).

An example of reflecting in accounting the receipt of goods under a purchase and sale (supply) agreement. The cost of goods is formed on account 41

OJSC “Production Company “Master”” received goods worth 118,000 rubles. (including VAT - 18,000 rubles). Costs for delivery of goods amounted to 59,000 rubles. (including VAT - 9,000 rubles). The organization records goods on account 41 at actual cost (without using accounts 15 and 16).

The Master's accountant made the following entries in the accounting:

Debit 41 Credit 60
- 150,000 rub. (RUB 100,000 + RUB 50,000) - the receipt of goods is reflected (including delivery costs);

Debit 19 Credit 60
- 27,000 rub. (RUB 18,000 + RUB 9,000) - “input” VAT is taken into account;

Debit 68 subaccount “VAT calculations” Credit 19
- 27,000 rub. - accepted for VAT deduction;

Debit 60 Credit 51
- 177,000 rub. (RUB 118,000 + RUB 59,000) - goods paid for (including delivery costs).

Free admission

When goods are received free of charge, their value (to be reflected in accounting) is determined based on the market price. The market price is the amount of money that can be received from their sale. Such rules are established in paragraph 9 of PBU 5/01. The market price can be set based on the price level prevailing on the day the asset was received. Information about the level of current market prices must be confirmed by documents or by examination. This follows from paragraph 10.3 of PBU 9/99.

In the actual cost of goods received free of charge, except market value goods, other costs associated with the acquisition may also be included (transport, commissions to intermediaries, etc.) (clause 11 of PBU 5/01).

In accounting, reflect the gratuitous receipt of goods by posting:

Debit 41(15) Credit 98-2

- goods received free of charge are taken into account.

This procedure follows from the Instructions for the chart of accounts (accounts 41, 98).

When selling goods received free of charge, reflect the income:

Debit 98-2 Credit 91-1

- income from the sale of goods received free of charge is recognized (in the amount of goods actually sold).

This procedure is provided for in the Instructions for the chart of accounts.

An example of reflecting in accounting transactions related to the gratuitous receipt of goods and their sale

In March, Alfa CJSC received free goods with a market value of 100,000 rubles. In April, some goods worth 60,000 rubles. was sold wholesale for RUB 74,340. (including VAT - 11,340 rubles). The remaining part of the goods (worth 40,000 rubles) was sold in May for 49,560 rubles. (including VAT - 7560 rubles). “Alpha” accounts for goods on account 41 at actual cost (without using accounts 15 and 16).

Alpha's accountant made the following entries in accounting.

March:

Debit 41 Credit 98-2
- 100,000 rub. - the receipt of goods at market value is reflected.

April:

Debit 90-2 Credit 41
- 60,000 rub. - the cost of goods received free of charge is written off;


- 11,340 rub. -

Debit 62 Credit 90-1
- 74,340 rub. - sales of goods are reflected;

Debit 98-2 Credit 91-1
- 60,000 rub. - income is reflected in the form of the cost of goods received free of charge at the time of their sale.

May:

Debit 90-2 Credit 41
- 40,000 rub. - the cost of goods received free of charge is written off;

Debit 90-3 Credit 68 subaccount “VAT calculations”
- 7560 rub. - VAT is charged on goods sold;

Debit 62 Credit 90-1
- 49,560 rub. - sales of goods are reflected;

Debit 98-2 Credit 91-1
- 40,000 rub. - income is reflected in the form of the cost of goods received free of charge at the time of their sale.

Capital contribution

Accept goods received as a contribution to the authorized capital for accounting in the valuation agreed upon by the founders (participants, shareholders) (clause 8 of PBU 5/01).

To confirm the conformity of the assessment of the founders (participants, shareholders) with the market value of the contribution, involve independent appraisers. For LLC independent assessment property contribution is required only if its size exceeds 20,000 rubles. Joint-Stock Company should attract independent appraiser, regardless of the cost of the deposit. The founders (shareholders) can approve the value of the property contributed to the authorized capital, not higher than the estimate independent expert(i.e. lower or the same amount). Such rules are established by paragraph 2 of Article 15 of the Law of February 8, 1998 No. 14-FZ and paragraph 3 of Article 34 of the Law of December 26, 1995 No. 208-FZ.

Reflect the receipt of goods as a contribution to the authorized capital by posting:

Debit 41 (15) Credit 75-1

- goods were received as a contribution to the authorized capital.

This procedure is established by the Instructions for the chart of accounts.

Situation: is it possible in accounting to increase the cost of goods received as a contribution to the authorized capital by the amount of costs incurred by the organization in connection with the receipt of goods?

Answer: yes, you can.

When receiving goods as a contribution to the authorized capital, you can take into account the costs associated with their receipt (clauses 11 and 8 of PBU 5/01). At the same time, keep in mind that the obligation to transfer the contribution to the authorized capital lies with the founder (participant, shareholder). Therefore, the costs associated with such a transfer must be borne by the transferring party, and not by the receiving party (clause 1 of Article 16 of the Law of February 8, 1998 No. 14-FZ, clause 1 of Article 34 of the Law of December 26, 1995 No. 208-FZ). In particular, this means that such expenses will not reduce the taxable profit of the organization (clause 1 of Article 252 of the Tax Code of the Russian Federation).

An example of reflecting in accounting the receipt of goods as a contribution to the authorized capital of an organization

ZAO Alpha is the founder of LLC Trading Company Hermes. Alpha's share is 118,000 rubles. As a contribution to the authorized capital of Hermes, Alpha contributed goods worth 118,000 rubles. (including VAT - 18,000 rubles). The cost of these goods is confirmed by the appraiser's report and approved by the decision of the founders. The organization records goods on account 41 at actual cost (without using accounts 15 and 16).

The Hermes accountant made the following entries in the accounting:

Debit 75-1 Credit 80
- 118,000 rub. - Alpha’s debt on contribution to the authorized capital of Hermes is reflected;

Debit 41 Credit 75-1
- 100,000 rub. - goods were received as a contribution to the authorized capital;

Debit 19 Credit 75-1
- 18,000 rub. - VAT is allocated on the cost of goods received as a contribution to the authorized capital.

Special conditions for transfer of ownership

The agreement may provide for a special procedure for the transfer of ownership (Clause 1, Article 223 of the Civil Code of the Russian Federation). For example, the contract may state that ownership of the goods passes from the seller to the buyer only after payment.

If an organization has received goods for which ownership has not yet been transferred to it, they must be taken into account on the balance sheet:

Debit 002

- goods are accepted for safekeeping, the ownership of which has not been transferred to the organization.

Once ownership of the goods has transferred to the organization, make the following entries:

Credit 002

- goods are written off from off-balance sheet accounting;

Debit 41 (15) Credit 60 (76...)

- goods are received into the organization's warehouse.

This procedure is established by the Instructions for the chart of accounts (accounts 60, 76).

Situation: when should the buyer reflect in accounting the purchase of goods received outside the location of the organization? According to the contract, ownership passes at the moment of acceptance and transfer.

Received goods must be capitalized at the moment the ownership of them transfers to the buyer. The fact of transfer of ownership must be documented. Therefore, if the buyer has correctly executed shipping documents, he can accept the received goods to be taken into account in the contractual valuation. After the actual cost has been generated (transportation and procurement costs are included), the cost of goods in accounting needs to be clarified (if it differs from the contractual one). This conclusion can be made by paragraph 26 of PBU 5/01, part 2 of article 9 of the Law of December 6, 2011 No. 402-FZ.

Until documents or goods are received from the supplier, the buyer cannot reflect them in accounting (Part 1, Article 9 of Law No. 402-FZ of December 6, 2011). To recognize a product as accepted for registration, its receipt at the buyer's warehouse is not necessary: ​​goods in transit can be considered accepted for registration (see, for example, resolutions of the Federal Antimonopoly Service of the Far Eastern District dated July 25, 2007 No. Ф03-А24/07-2/2145 , dated July 19, 2007 No. F03-A24/07-2/2137).

A trading company can resell goods purchased from a supplier, both in their original form and in processed form. In practice, questions arise: how to take into account additional costs for the purchase of goods, reflect the modification of goods, including by third party organization in the program "1C: Accounting 8"? How to collect several products into a single package? In this article by 1C experts you will find answers to these questions. The entire described sequence of actions and all drawings are made in the new “Taxi” interface.

Accounting for additional costs upon receipt of goods

First, using the example of the 1C: Accounting 8 program (rev. 3.0), we will consider how to reflect the receipt of an already modified product.

Example 1

Andromeda LLC uses common system taxation, is engaged in wholesale and retail trade in fabrics and textile products. An invoice for the T-shirts and a certificate of completion of work to apply the logo on them were received from the supplier (OSNO). Andromeda LLC will sell T-shirts with the logo in bulk.

Receipt of goods (T-shirts) from the supplier is recorded in information system using document Receipt of goods and services(chapter Purchases) with the type of operation Goods.

In the tabular part of the document, you must indicate the quantity, price and total amount of the goods in accordance with the invoice from the supplier. Since by the time the goods are accepted for registration, ready-made T-shirts with a printed logo have been received from the supplier, in the column Nomenclature You can immediately specify the name of the product as: T-shirt with logo.

As a result of the document Receipt of goods and services

Debit 41.01 Credit 60 - for the amount of goods purchased; Debit 19.03 Credit 60 – for the amount of VAT.

To include the cost of applying a logo in the cost of T-shirts, you need to use the document Receipt of additional expenses(chapter Purchases). Document Receipt of additional expenses it is advisable to create based on the document Receipt of goods and services via button Create based on- in this case the tabular part is on the tab Goods will be filled in automatically.

Please note that in the field Counterparty You can enter the name of an organization other than the organization that supplies the goods, if services for applying the logo in accordance with the contract are performed by another contractor.

Additional costs associated with the purchase of goods can be allocated to each unit of goods in one of two ways:

  • By sous mmme;
  • According to personality.

The organization chooses the distribution method independently and establishes it in its accounting policies.

Sum additional expenses indicated in accordance with the data reflected in the work completion certificate from the supplier (Fig. 1).

After completing the document Receipt of additional expenses The following accounting entries are generated:

Debit 41.01 Credit 60 – for the amount of additional expenses; Debit 19.04 Credit 60 – for the amount of VAT on additional expenses.

Thus, the cost of T-shirts will be increased by the cost of work on applying the logo. About the use of the document Receipt of additional information. expenses, see video on the website.

IS ITS

For more information on accounting for additional costs associated with the receipt of goods, see the “Directory business transactions. 1C:Accounting 8" in the "Accounting and Tax Accounting" section of IS 1C:ITS.

Finalization of goods on a toll basis

Let's consider a situation when a product is accepted for accounting, and a third-party organization is involved for its further refinement.

Example

Andromeda LLC received a batch of T-shirts from the supplier. It turned out that in order to bring the T-shirts to a condition in which they would be suitable for use for the intended purposes, logos were required to be applied to them, but the organization itself did not have the necessary means to do this.

A batch of T-shirts was transferred to another organization for processing on a toll basis.

In the tabular part of the document Receipt of goods and services(with type of operation Goods) it is necessary to indicate the name, quantity, price and total amount of the goods in accordance with the invoice from the supplier. Let's say in the graph Nomenclature The name of the product will be indicated: Red cotton T-shirt. Next, the goods must be transferred to the processor.

To reflect processing operations own materials documents are intended on a toll basis Transfer of raw materials for processing And Receipt from processing, which are located in the section Production in Group Transfer for processing.

Filling out a document Transfer of goods (Transfer of raw materials for processing), must be bookmarked Goods(Fig. 2) fill in as mandatory details: name of the processing organization and the agreement with it; name, quantity and accounts of goods (materials) transferred for processing.



Please note, that regardless of how the transferred values ​​were taken into account (as goods or as materials), when transferred for processing in the field Transfer account by default the subaccount of account 10.07 is set - Materials outsourced for processing.

This way there is no need to use the document first Movement of goods to convert goods into materials.

For organizations paying income tax, the total estimate of direct costs associated with the cost of materials transferred for processing is determined in the same way as in accounting - for each processor.

The fact of receiving T-shirts with a logo from a processor must be registered with a document Receipt from processing.

To reflect the output of products, semi-finished products, materials or goods (materials and materials) produced by a third-party organization, you need to fill out the tab Products(Fig. 3).


This tab indicates:

  • Nomenclature- name of issued inventory items (in our example - T-shirt with logo type 2);
  • Quantity, Planned price And Planned amount- quantity and planned cost of issued inventory items;
  • Account- accounts for accounting of issued inventory items;
  • Specification- list of cost standards required for issued inventory items (field value Specification will be used when filling out bookmarks Used materials And Returned materials).

The accounting account for issued T-shirts with a logo can be specified as account 43 ( Finished products), and the score is 41.01 ( Goods) - in any case, the program will close cost accounts correctly.

For organizations paying income tax, the total estimate of direct costs attributable to production is reflected in the same way as in accounting - in planned prices. When closing a month when performing a routine operation Closing account 20, 23, 25, 26 its value is adjusted to the actual amount of expenses.

To recognize expenses for the provision of services by a third-party organization for the production of products, you need to fill out the tab Services(Fig. 4).


This tab indicates:

  • Nomenclature- name of the services provided;
  • Quantity, Price and Amount- the cost of processing services (based on these data, the direct costs of the organization’s production unit are distributed according to the types of services provided when performing the routine operation Closing an account 20, 23, 25, 26);
  • Cost item- item of accounting for expenses for the provision of processing services.

On the Cost Account tab, you must specify the following details:

  • Cost account- an account for accounting for expenses for the production of products by a third-party organization (in our example, this is subaccount 20.01 - Main production);
  • Cost division- the production unit of the organization that transferred the materials for processing;
  • Nomenclature group- type of product manufactured by a third party.

To reflect the write-off of materials as production costs, you need to fill out the tab Used materials.

This tab indicates the name ( Red cotton T-shirt) and the amount of materials used, accounting account (10.07), cost accounting item for expenses related to write-off of materials ( Material costs ). Tabular part of the bookmark Used materials Specification on the bookmark Products

If not all materials sent for recycling were used, then to reflect the return of materials from recycling, you need to fill out the tab Returned materials. This tab indicates the name and quantity of materials being returned, the accounting account (10.07) and the materials transfer account. Tabular part of the bookmark Returned Materials can be filled in automatically according to the column data Specification on the bookmark Products or according to account balances 10.07 Materials transferred for processing to the specified counterparty.

In accordance with accounting policy the actual cost of finished products is formed without using account 40 – Release of products (works, services).

After completing the document Receipt from processing The following accounting entries are generated:

Debit 43 Credit 20.01 – for the amount of production at planned prices; Debit 20.01 Credit 60.01 – for the amount of processing services; Debit 20.01 Credit 10.07 – for the cost of materials used; Debit 19.04 Credit 60.01 – for the amount of VAT on processing services.

T-shirt with logo type 2) will be adjusted taking into account the actual processing costs incurred.

IS ITS

For more information about outsourced processing of materials, see the video recording of the lecture dated September 25, 2014, “Reflection of the processing operations of customer-supplied raw materials in 1C: Accounting 8 (rev. 3.0)” on the 1C:ITS website.

Processing of goods in-house

Let's say the organization has all the necessary resources to improve the characteristics of the purchased product. How to reflect the transfer of goods to in-house production in 1C: Accounting 8 (rev. 3.0)?

Example

Andromeda LLC received from the supplier and received into the warehouse a batch of T-shirts that are planned to be sold in bulk.

In order to increase sales of textile products, after some time it was decided to apply logos to the entire batch of T-shirts using the equipment available to the organization.

In this situation, the question arises: since we will be using our own production process, what is the correct way to receive T-shirts from the supplier, as goods or as materials?

Guided by the Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved. By order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, the following procedure can be fixed in the accounting policy:

  • if upon acceptance for accounting it is impossible to determine whether it will be improved in the future this type goods, you should capitalize the goods on account 41, and if a decision is made to finalize it, transfer the goods to materials by posting: Debit 10.01 Credit 41.01;
  • if the organization, when accepting inventory items for accounting, had the goal of finalizing this type of inventory items before selling it, then it is more correct to reflect the acceptance of inventory items for accounting using account 10 Materials.

From the conditions of Example 3 it follows that the decision to finalize the goods was made later, therefore in the tabular part of the document Receipt of goods and services (with the type of operation Goods) in the graph Account the account is indicated as 41.01. It is also necessary to indicate the name, quantity, price and total amount of the goods in accordance with the invoice from the supplier. Let's say in the graph Nomenclature The product name will be indicated as: T-shirt blue cotton.

After the decision has been made to finalize the goods, it is necessary to convert the goods into materials using a document Movement of goods(chapter Stock). Note that the program allows you to immediately write off inventory items listed on account 41 into production without converting them into materials, so an organization can establish this method of accounting in its accounting policy.

The document is intended to reflect operations for the production of finished products, semi-finished products and the provision of services Shift production report(chapter Production). When entering a document, you must indicate the following details in the header:

  • Cost account- production expense account (20.01);
  • Cost division- production division of the organization that produced products (provided services).

To reflect product release, you need to fill out the tab Products. This tab indicates (Fig. 5):

  • Products- name of the manufactured product (in our example - T-shirt with logo type 3);
  • Nomenclature group- type of product produced;
  • Planned amount- planned cost of manufactured products (based on the data in this field, the direct costs of the production unit are distributed by types and names of products produced by it when performing a routine operation Closing accounts 20, 23, 25, 26);
  • Specification- a list of cost standards required for issuing inventory items (the value of this field will be used when filling out the tab Materials).


To reflect the write-off of materials as production costs, you need to fill out the Materials tab, which indicates:

  • Nomenclature- name of the written-off materials (blue cotton T-shirt);
  • Quantity- amount of materials written off;
  • Account- materials account (10.01);
  • Cost item- item of accounting for expenses for writing off materials (Material expenses);
  • Nomenclature group- type of manufactured product to which the cost of production materials is attributed.

Bookmark Materials can be filled in automatically according to the specification (button Fill).

After completing the document Shift production report The corresponding accounting entries will be generated:

Debit 43 Credit 20.01 - for the cost of production at planned prices; Debit 20.01 Credit 10.01 – for the cost of materials used.

During production and in accordance with primary documents on account 20.01 (in the context of the corresponding production unit and nomenclature group) the remaining costs of applying logos are also accumulated:

  • labor costs for workers involved in finishing T-shirts;
  • depreciation costs of used equipment;
  • consumables, etc.

After execution regulatory operations at the end of the month the cost of production ( T-shirt with logo type 3) will be adjusted taking into account actual costs incurred.

IS ITS

For more information on the production of finished products, see the “Directory of Business Operations. 1C:Accounting 8" in the "Accounting and Tax Accounting" section of IS 1C:ITS.

Product packaging

Now let's consider a situation that often occurs in practice: there are several items of goods that need to be assembled into a set.

Example 4

The Andromeda LLC company received an order from a wholesale buyer for a batch of sets of souvenir products. The set should consist of a T-shirt, baseball cap and gift box. From the company "Andromeda" LLC necessary goods In stock, but not complete.

Of course, you can convert all goods into materials and register the operation of picking goods as a production operation. Such a scheme will be justified if, for example, a company installs spare parts for complex equipment, that is, it is actually engaged in assembly, and assembly is part production activities. In our example, textile products are placed into finished packaging, so you can avoid production operations by using the accounting system document - Nomenclature complete set(with type of operation Equipment). Document Nomenclature complete set available from section Stock. When entering a document, the following details must be indicated in the header:

  • Stock- warehouse where picking (dismantling) is carried out;
  • Nomenclature(in our example Set of souvenirs “Sport”);
  • Quantity And Set account (41.01).

The tabular part indicates the components, their quantity and accounting accounts (Fig. 6).


The data in the components table can be filled in automatically by indicating the specification of the kit.

After posting the document, transactions will be generated for the write-off of component item items from Credit 41.01 to Debit 41.01 of the finished kit accounting account.

Since quantitative accounting is supported on 41 accounts, the program will automatically calculate the number of sets created in each transaction (in our example, three hundred units of goods yield one hundred sets).

This method must be prescribed in the accounting policy, and the documents with which the company will process the packaging must also be approved.

Document Nomenclature complete set(with type of operation Dismantling) is used in the opposite situation, when the set needs to be disassembled into individual items).

IS ITS

For more information about the operation of assembling items, see the “Directory of Business Operations. 1C:Accounting 8" in the "Accounting and Tax Accounting" section of IS 1C:ITS.


Advice from an Expert - Financial Consultant

Photos on the topic


Some organizational leaders prefer to sell previously purchased goods. Yes, undoubtedly, it takes much less time and hassle, because in this case there is no need to buy equipment, automate it, pay wages to production workers, etc. Resale of goods must be correctly reflected in accounting and tax accounting. Just follow these simple ones step by step tips, and you will be on the right track when solving your financial issues.

What you need to have- documentation;
- calculator.

Quick step by step guide

So, let's look at the actions that need to be taken.

Step - 1
First of all, remember that all transactions are reflected in accounting only if you have supporting, legal and accompanying documents on hand, for example, an agreement, a deed, an invoice, a delivery note. Next, move on to the next step of the recommendation.

Step - 2
First of all, receive the received goods. To do this, make the following account correspondence in accounting: D41 K60 or 76 – receipt of goods has been capitalized. Moreover, indicate the amount excluding VAT, which is 18%. Next, move on to the next step of the recommendation.

Step - 3
Next, reflect the “incoming” VAT, do this with the following entry: D19 K60 or 76 – VAT on purchased goods is reflected. Here you must indicate the amount of value added tax, for example, if the product cost 11,800 rubles. taking into account tax, in the above entry reflect the amount equal to 1800 rubles. Next, move on to the next step of the recommendation.

Step - 4
Now reflect the markup on the product. To do this, first of all, calculate it. Make an entry in accounting: D41 K42 - reflects the amount of the trade margin. For example, there is a markup of 20% on a previously purchased product. That is, it will be equal to 10,000 rubles * 20% = 2000 rubles. Next, move on to the next step of the recommendation.

Step - 5
Let's say that after some time you sell a previously purchased product. Create an invoice and delivery note. In accounting, reflect this as follows: D50 or 51 K90 subaccount “Revenue” - revenue for the goods is reflected. Next, move on to the next step of the recommendation.

Step - 6
Now calculate the amount of VAT; to do this, draw up correspondence accounts: D90 subaccount “VAT” K68 - reflects the amount of VAT on goods sold. Next, move on to the next step of the recommendation.

Step - 7
Write off the cost products sold and trade margin. To do this, make the following entries: D90 subaccount “Cost of sales” K41 – the cost of goods sold is written off;
D90 subaccount “Cost of sales” K42 – reflects the write-off of the trade margin. Next, move on to the next step of the recommendation.

Step - 8
If previously purchased goods were temporarily in storage, use account 44, to which credit account 90.
We hope the answer to the question - How to arrange the resale of goods - contained useful information for you. Good luck to you! To find the answer to your question, use the form -

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