Let's look at a step-by-step solution to a hypothetical ticket for the Specialist Consultant exam according to version 11. I hope this solution will help you prepare for the exam. I want to warn you that I do not guarantee that the answer to this question is 100% correct and complete, this is just my vision.
The ticket itself can be downloaded from. The text of the task itself will not be given in the text.
Solution to Problem No. 8 ticket No. 3 specialist consultant Trade management 11
1. Initial database setup:
On the “Administration” tab:
- in the “Marketing” section, set the flags “Automatic sales discounts”, “Partner segments”, “Product segments”, “Price groups”.
2. Entering master data
Let's enter the organization: "Coffee Trade", for it we set the cost estimation method, taxation system, bank account, cash register (with the type autonomous cash register) and the organization's cash register.
Let's create new Nomenclature, Price groups - “Tea” and “Coffee”.
Enter new product segments - “Tea” and “Coffee”, include the corresponding product items in them:
Enter the settings for the Discount Terms (Marketing tab):
Let's add two new Discounts (marketing tab):
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We will create two Partners - “Regular” and “VIP Client”.
We will create two Segments of partners - “Regular” and “VIP”, where we will include the corresponding Partners: 
For the created segments, it is necessary to create new Standard Agreements (Marketing tab), where we indicate the corresponding discounts for various segments:
Many of our users are wondering how to set displacement discounts on promotional products in the 1C program? We call crowding out discounts a discount that is given on a certain group of goods for a certain period of time. At the same time, discounts for this group are considered to have higher priority than those that are constantly valid.
Let's look at an example according to the conditions of our task, in which:
- We will establish permanent discounts on discount cards with a fixed discount percentage of 5%.
- We will sell this product at retail with a 5% discount.
- We will establish crowd-out discounts of 10% on promotional items.
- We will arrange a sale with constant discounts and discounted goods.
We will establish permanent discounts
This type of discount will be valid from March 1, 2016 until manual cancellation. It will apply to all products from the “Shoes” price group. A discount will be given in the amount of 5% upon presentation of the Muscovite Card discount card.This type of discount is set by the document “Setting item discounts” with the type of operation “By price groups”.
The document settings are shown in the picture:
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We will arrange the sale of goods at a discount
To do this, we will create a “KKM Receipt” document with the following settings.
Note:
The document date must fall within the validity period specified in the “Discount from” parameter of the “Setting item discounts” document. Otherwise, you may get unexpected results.
Don't forget to indicate the discount card that provides discounts.
The product indicated in the table section must be tied to a given price group.
If you did everything correctly, the document itself will show you automatic discounts for products that fall into the specified price group.
We will establish crowd-out (promotional) discounts
Let’s assume that these discounts will be valid from March 2 to March 5 and will apply to a limited list of goods. We will set the discount amount on promotional items to 10%.Let’s set these discounts using a new document “Setting item discounts” with the operation type “By item”.
Note:
In this case, the period must be specified in full, indicating the values “from” and “to”. This is necessary so that the discounts are canceled automatically after the period has passed.
In this example, we have introduced a limitation on the size of the discount so that it is no more than 1000 rubles in absolute terms.
If necessary, we can set either a single discount for all products from the promotional list or different ones.
As can be seen from the screenshot in the document issued on March 4, there is both a promotional product with a 10% discount and a product sold with a regular 5% discount. The program determined both types of discounts automatically based on the completed documents “Setting item discounts”.
If, when drawing up a document, you “play around” with the date of the document, for example, changing it to March 10, you will see how automatic discounts “jump”.
Attention! Do not forget to indicate the discount card that the buyer presented.
Thus, you can regularly, after one promotion, immediately create the next one, etc. The main thing is to be careful about the period of validity of discounts and the dates of registration of sales documents.
Control of discounts provided
Discounts provided can be easily monitored using the “Discounts Provided” report.An example of this report in its simplest form is shown in the picture.
The need to promote their own goods and services determines the use of discounts by many organizations in both wholesale and retail trade. Moreover, such discounts are provided for various reasons: from discount cards in retail trade to discounts for prompt payment in wholesale trade. When providing them, however, a lot of tax and accounting nuances arise that need to be taken into account by both the seller and the buyer. V.V. talks about these features of accounting and taxation. Patrov, Doctor of Economics, Professor of St. Petersburg State University and M.V. Semyonova, Candidate of Economic Sciences, certified auditor.
Discounts for early payment
in a certain quantity
Discounts: legal regulation
In accordance with the Civil Code of the Russian Federation (Article 424), the price of the contract is determined by the parties, that is, the seller is free to determine prices for goods (works, services), unless otherwise follows from the law (for example, in the case of the state setting prices for individual goods (works) , services) or antitrust regulation). However, the Civil Code of the Russian Federation imposes restrictions on setting prices depending on the identity of the buyer in retail trade. In accordance with paragraph 2 of Article 492 of the Civil Code of the Russian Federation, a retail purchase and sale agreement is a public contract under which a single price for a product is established for all consumers, except for cases where the law or other legal acts allow the provision of benefits to certain categories of consumers.
For tax purposes, the price of goods, works or services indicated by the parties to the transaction is accepted (Article 40 of the Tax Code of the Russian Federation). Until proven otherwise, the price is assumed to correspond to market prices. The obligation to adjust the transaction price for tax purposes, as well as to prove the legality and correctness of such an adjustment, is assigned by the Tax Code to the tax authorities.
There is no definition of the concept of “discount” in the documents of the accounting regulatory system, as well as in the legislation on taxes and fees. In our opinion, a discount can be defined as the amount by which the selling price of goods (work, services) sold to a buyer who has fulfilled the conditions established by the seller is reduced. A discount may be given to the buyer either in the form of a reduction in the normal selling price or in the form of giving a certain amount of the product “free.”
Based on the reasons for granting, one can distinguish discounts for prompt payment and trade discounts for purchasing goods in a certain quantity (for a set amount).
Discounts for early payment represent a reduction in the selling price if the buyer pays for the goods before the expiration of the period established by the seller. For example, if an invoice is paid within 5 banking days from the date of its issuance, the buyer may be given a discount of 5% of the invoice amount. When determining the size of the discount for early payment, the annual bank lending rate is usually taken into account. If, for example, this rate is 30%, and a discount for early payment is provided within 20 days after the sale of goods, then its size can be determined as (30% * 20)/360 = 1.7%. Sometimes the seller specifies several payment terms for goods, and the earlier the payment is made, the greater the discount may be.
Discount on the purchase of goods in a certain quantity most often provided when purchasing one item of product, and discount on the purchase of goods for a certain amount- when purchasing several items. Volume discounts are provided if the buyer purchases a product in quantity (in an amount) sufficient to provide a discount. For example, when purchasing three hot sandwiches, the buyer receives one “free”.
The listed reasons for providing discounts are not exhaustive; the latter, at the discretion of the seller, may be determined by the company’s pricing and marketing policies, market conditions, etc.
Considering that currently the methodology for accounting for discounts is not formalized in the documents of the accounting regulatory system, it is of interest to consider the procedure for accounting and taxation of sales at a discount.
Trade discounts: accounting with the seller
In accordance with clause 6.5 of PBU 9/99, the amount of receipts and (or) receivables is determined taking into account all discounts (markups) provided to the organization in accordance with the agreement. According to paragraph 6 of PBU 9/99, revenue is accepted for accounting in an amount calculated in monetary terms equal to the amount of receipts of cash and other property and (or) the amount of accounts receivable.
If a trade discount is provided to the buyer (when purchasing goods in a certain quantity or for a set amount), the amount of the discount can be determined only after purchasing goods in the volume necessary to receive it. Until this moment, it is not known whether the buyer will take advantage of the opportunity to receive a discount or not. In this case, before the discount condition is fulfilled, revenue is reflected without taking into account the discount, and after the discount condition is fulfilled, it is adjusted by the discount amount using the “red reversal” method.
Depending on the terms of the contract, a discount can be provided either on the entire cost of goods (that is, purchased both before certain conditions are met and after they are met), or only on the cost of goods purchased after the above conditions are met.
When the condition for granting a discount is met, the buyer must be issued an invoice indicating the amount by which his debt to the seller is reduced, that is, a “negative invoice” (sometimes called a credit note) and an invoice for the amount of the discount with a sign are issued "minus". The invoice and invoice indicate the basis for the discount, as well as the period for which it is provided.
Example
Sold to the buyer of the product without taking into account the discount - 24,000 rubles, including 4,000 rubles. VAT. After meeting certain conditions, the buyer was given a 10 percent discount. In this case, the following entries will be made in the accounting records of the seller, who is not a trade organization:
Debit 62 Credit 90 - 24,000 - sales revenue is reflected excluding discounts;
Debit 90 Credit 68 (76)* - 4,000 - VAT charged;
____________
*Depending on the chosen accounting policy for tax purposes, VAT obligations can be determined either as shipment or as payment.
____________
Debit 26 Credit 68 - 200 - tax charged on road users;
Reversal: Debit 62 Credit 90 - 2,400 - revenue was adjusted by the discount amount (using the “red reversal” method);
- 400 - the VAT amount has been adjusted (using the “red reversal” method);
Reversal: Debit 26 Credit 68 - 20 - The tax on road users has been adjusted (using the “red reversal” method).
At the time of occurrence (validity period) of the conditions for granting a trade discount, the proceeds must be accepted for accounting by the seller at the selling price of the goods, taking into account the discount. The buyer's debt should be formed in the same amount. That is, if the conditions for granting a discount were fulfilled immediately, without any delay (for example, the buyer purchases goods at a time in the quantity required for the discount), then the discount amount is not reflected in accounting. In this case, the credit of account 90 “Sales” reflects the amount of revenue taking into account the discount.
Example
The organization sold products at a 10 percent discount, the cost of which without taking into account the discount was 24,000 rubles, including 4,000 rubles. VAT. The following entries will be made in the seller's accounting:
Debit 62 Credit 90- 21,600 - sales revenue is reflected (including discounts);
Debit 90 Credit 68 (76) - 3,600 - VAT charged;
Debit 26 Credit 68 - 180 - a tax has been charged on road users.
The exception is trade organizations that record goods at sales prices; they reflect the discount as a reduction in the sales price by appropriately adjusting the trade margin.
Example
The selling price of the product excluding discounts from a retail trade organization is 24,000 rubles, including 4,000 rubles. VAT. Trade margin - 50%. Discount when purchasing goods for an amount exceeding 10,000 rubles. - 10%. The following entries will be made in the seller's accounting:
Debit 50 Credit 90 - 21,600 - sales revenue received (including discount);
Debit 90 Credit 41 - 24,000 - the goods are written off at the discount price;
Reversal: Debit 90 Credit 42 - 8,000 - the realized margin is written off (using the “red reversal” method);
Debit 90 Credit 68 - 3,600 - VAT charged;
Debit 44 Credit 68 - 20 - tax charged on road users.
Thus, the turnover on the credit of account 90 “Sales” from the debit of account 62 “Settlements with buyers and customers” should be equal to the amount of revenue determined on the basis of sales prices, taking into account all discounts provided. (If all bills have been paid, this is the amount received from customers.)
Trade discounts: seller tax risks
In some cases, when providing discounts, the seller faces tax risks. If prices deviate by more than 20 percent upward or downward from the level of prices applied by the taxpayer for identical (homogeneous) goods (works, services) within a short period of time, tax authorities have the right to check the correctness of application of transaction prices. That is, if a discount is provided in an amount not exceeding 20% of the sales price, tax risks do not arise.
In the first case, the tax authority has the right to make a reasoned decision on the additional assessment of tax and penalties, calculated in such a way as if the results of the relevant transaction were assessed based on the application of market prices for the relevant goods, works or services. Article 40 of the Tax Code of the Russian Federation does not clearly define which period refers to a “short period of time”. According to the Russian Ministry of Finance, tax authorities, in the course of exercising control to verify the correctness of the application of prices, can determine a “short period” depending on the specific conditions of the taxpayer’s activities, taking into account specific circumstances related to the specifics of the sale of goods (works, services). Thus, a “short period of time” can be accepted by the tax authority for some taxpayers as 30 days, for others - a quarter, a year (see letter of the Ministry of Finance of Russia dated June 15, 2000 No. 04-02-05/1).
When determining the market price, we take into account ordinary when concluding transactions between non-dependent persons, price premiums or discounts, in accordance with paragraph 2 of paragraph 3 of Article 40 of the Tax Code of the Russian Federation (taking into account the provisions provided for in paragraphs 4-11 of Article 40 of the Tax Code of the Russian Federation). At the same time, as explained in the letter of the Ministry of Finance of Russia dated June 15, 2000 No. 04-02-05/1, under ordinary You should understand the discounts that are widely used in any area of business.
For tax purposes, the purpose of the discounts provided is important, leading to a price change of more than 20%. Discounts reduce the sales price for tax purposes only if they are provided on the grounds listed in paragraph 3 of Article 40 of the Tax Code of the Russian Federation and are conditioned by:
Seasonal and other fluctuations in consumer demand for goods (works, services);
Loss of quality or other consumer properties of goods;
Expiration (approximation of the expiration date) of the shelf life or sale of goods;
Marketing policy, including when promoting new products that have no analogues to markets, as well as when promoting goods (works, services) to new markets;
Sales of experimental models and samples of goods in order to familiarize consumers with them.
It should be borne in mind that the specified list of reasons for providing discounts is approximate. When carrying out tax control, tax authorities must take into account the discounts provided by the taxpayer, taking into account the basis for their provision. Discounts applied by competitors should also be taken into account when assessing the comparability of the terms of the relevant transactions if they are ordinary discounts (see letter of the Ministry of Finance of Russia dated 02/06/2001 No. 04-02-05/2/7).
Thus, when providing discounts in excess of 20% of the sales price, in order to avoid tax risks, a justification for providing a discount must be prepared, indicating that:
The discount is normal;
The discount was provided on the grounds provided for in paragraph 3 of Article 40 of the Tax Code of the Russian Federation.
From a textual analysis of the provisions of the Tax Code, we can conclude that a discount is a reduction in the selling price, and not the provision of a certain number of goods “for free” if the buyer complies with the terms of the discount. Thus, if the invoice indicates that a certain quantity of goods is transferred at a zero price, there is a risk that such a transaction will be recognized as a gratuitous transfer rather than a discount. Hence, To avoid tax risks, the discount should be formalized as a reduction in the sales price.
In order to avoid tax risks associated with recognizing a discount in the form of providing an additional quantity of products “for free” by gratuitous transfer, the following can be proposed.
First, the invoice must indicate that the additional quantity of product(s) transferred to the client constitutes a discount.
Secondly, the amount for which the discount is provided must be indicated (the cost of the transferred goods (products) is indicated).
The procedure for providing discounts exceeding 20% must be formalized in an administrative document (order of the manager). This document must contain the procedure for calculating the discount, the basis for its provision and an indication of the usual nature of the discount.
Trade discounts: accounting with the buyer
According to paragraph 6 of PBU 5/98, the actual cost of inventories purchased for a fee is determined as the amount of the organization's actual costs for their acquisition (a similar provision contains PBU 5/01, which comes into force on January 1, 2002).
The goods received and the debt arising for them must be reflected in the buyer’s accounting records, taking into account the discount at the time of occurrence (validity period) of the condition for granting the discount. That is, if a discount is provided at the time of purchase, then the buyer reflects the receipt of the goods at the price taking into account the discount.
Example
The price of the product without discount is 24,000 rubles, including 4,000 rubles. VAT. The discount provided at the time of purchase is 10%. The following entries will be made in the buyer's accounting:
Debit 41 Credit 60 - 18,000 - goods are capitalized;
Debit 19 Credit 60 - 3,600 - VAT reflected.
Thus, the discount amount is not reflected in the buyer's accounting records. The goods are accounted for at the actual cost of purchase.
If a trade discount is provided after fulfilling the condition of purchasing goods in a certain quantity or for a certain amount, then in the buyer’s accounting the discount is reflected as a decrease in the purchase price of the goods and the corresponding amount of VAT recorded on account 19 “Value added tax on acquired material assets.” (If VAT on purchased goods is presented to the budget, then when a discount is granted, the tax debt to the budget reflected in account 68 “Calculations for taxes and fees” is adjusted.) If the amount of value added tax on goods (works, services) upon acquisition a discount was received, not adjusted, an artificial debit balance is formed on account 19 “Value added tax on acquired material assets”, since the amount of VAT calculated on the basis of the value of the valuables without taking into account the discount was charged to the account, and only the part related to the valuables was presented to the budget , paid taking into account the discount.
When the purchase price is reduced, the buyer must also pay additional tax on road users, since trade organizations determine the tax base as the difference between the sale and purchase price of goods (excluding VAT and sales tax), according to paragraph 25 of the instruction of the Ministry of Taxes of Russia dated April 4, 2000 No. 59 “On the procedure for calculating and paying taxes going to road funds.”
If the product is written off at the time of receiving the discount, then it reduces the expenses charged to the debit of account 90 “Sales”. (If the discount is received in the next reporting period, it is reflected as an adjustment to the profit (loss) of previous years. In this case, the income tax for the period to which the discount provided relates must be recalculated).
Example
If a buyer - a trade organization - purchases goods on the conditions set out above (see example 1), and by the time the discount is granted, 70% of the goods have been sold, then the following entries will be made in accounting:
Goods received without discount:
Debit 41 Credit 60 - 20 000 ;
Debit 19 Credit 60 - 4 000.
Reversal: Debit 41 Credit 60 - 600 - for the balance of goods;
Reversal: Debit 90 Credit 60 - 1,400 - for goods sold;
- 400 - according to VAT.
Debit 44 Credit 68 (76) - 14.
Example
If the buyer purchases goods on the terms set out in the previous example, and a discount based on the results of purchases for the fourth quarter of 2001 is provided in the first quarter of 2002 (by the time the discount is granted, 70% of the goods have been sold), then the following entries will be made in accounting:
1. In 2001:
Goods received without discount
Debit 41 Credit 60 - 20 000
Debit 19 Credit 60 - 4 000
2. In 2002:
The decrease in the cost of the goods and the amount of VAT due to the receipt of a discount is reflected (using the “red reversal” method):
Reversal: Debit 41 Credit 60 - 600 - for the balance of goods;
Reversal: Debit 91 Credit 60 - 1,400 - for goods sold;
Reversal: Debit 19 (68) Credit 60 - 400 - according to VAT.
The adjustment of the accrued tax on road users for shipped goods is reflected:
Debit 91 Credit 68 (76) - 14.
It should be borne in mind that for tax purposes, losses of previous years identified in the reporting year are taken into account in the period to which they relate, if such a period can be determined. According to paragraph 1 of Article 54 of the Tax Code of the Russian Federation, if errors (distortions) are detected in the calculation of the tax base relating to previous tax (reporting) periods in the current (reporting) tax period, recalculation of tax liabilities is carried out in the period of the error. If it is impossible to determine a specific period, the tax liabilities of the reporting period in which errors (distortions) are identified are adjusted.
That is, in accounting, profits (losses) of previous years should be reflected in the period of identification, and for tax purposes, taken into account for the period to which the income (expense) relates. Accordingly, when calculating, profit for tax purposes should be reduced by the amount of profit of previous years and increased by the amount of loss of previous years.
Thus, in the buyer’s accounting, the actual cost of goods is formed based on the cost of goods taking into account the discount. Moreover, if the conditions for granting a discount are fulfilled immediately (for example, the buyer purchases goods at a time either in the quantity or amount required to receive the discount), in the accounting records of the purchasing organization the purchase price of these goods will be the price taking into account the discount received. If a product is purchased before the condition for granting a discount is fulfilled, then it is received without taking into account the discount, and at the time the discount is received, its value is reduced accordingly.
Discounts for early payment: accounting with the seller
In practice, several methods are used to reflect discounts for early payment in accounting. Since the documents of the accounting regulatory system do not contain instructions regarding the methodology for reflecting discounts for early payment, foreign experience is of interest. For example, American GAAP provides two methods for accounting for early payment discounts: the gross method and the net sales method.
1. Gross method
When applying the gross method, discounts are reflected by reducing the gross sales value reflected on the credit of the sales account by the amount of discounts reflected on the debit of the specified account. According to the matching principle, discounts are reflected in accounting that correspond to sales volume. It seems that, in relation to Russian accounting practice, it is possible to modify the gross method, reflecting discounts not on the debit of account 90 “Sales”, but on the credit of the specified account using the “red reversal” method.
Example
The price of the product without discount is 24,000 rubles, including 4,000 rubles. VAT. If the buyer pays for the products within 5 days from the date of invoice, he receives a discount of 10% of the payment amount. The buyer transferred 80% of the cost of the product to the seller’s bank account during the discount period. The following entries will be made in the accounting records of a seller who is not a trading organization:
Debit 62 Credit 90 - 24,000 - sales revenue is reflected excluding discounts;
Debit 90 Credit 68 (76)** - 4,000 - VAT charged;
_________
_________
Debit 26 Credit 68 - 200 - tax charged on road users;
Debit 51 Credit 62 - 17,280 = 24,000 * 0.8 - 24,000 * 0.8 * 0.1 - funds received from the buyer (during the discount period);
Reversal: Debit 62 Credit 90 - 1,920 = 24,000 * 0.8 * 0.1 - the discount is reflected in the accounting (using the “red reversal” method);
Reversal: Debit 90 Credit 68 (76) - 320 = (24000 * 0.8/1.2 -24,000 * 0.8 * 0.1/1.2) * 0.2 - the VAT amount related to the discount has been adjusted (using the “red reversal” method);
Reversal: Debit 26 Credit 68 - 16 = (24,000 * 0.8/1.2 - 24,000 * 0.8 * 0.1/1.2) * 0.01 - the tax on road users has been adjusted (using the “red reversal” method);
Debit 51 Credit 62 - 4,800 - the balance of money was received from the buyer after the discount expired.
2. Net sales method.
When using the net sales method, revenue is reflected taking into account all possible discounts, and unused discounts are considered as independent income. In some cases, American GAAP treats an unused discount as a penalty for late payment. Taking into account the provisions of PBU 9/99, in our opinion, for the purposes of reporting under Russian standards, unused discounts should be included in income from ordinary activities, and not other income.
Example
The price of the product without discount is 24,000 rubles, including 4,000 rubles. VAT. If the buyer pays for the products within 5 days from the date of invoice, he receives a discount of 10% of the payment amount. The buyer transferred 80% of the cost of the product to the seller’s bank account during the discount period. The following entries will be made in the accounting records of a seller who is not a trading organization:
Debit 62 Credit 90 - 21,600 - sales revenue is reflected taking into account the discount;
Debit 90 Credit 68 (76)** - 3,600 - VAT added;
_________
** - Depending on the chosen accounting policy for tax purposes, VAT obligations can be determined either as shipment or as payment.
_________
Debit 26 Credit 68 - 180 - tax charged on road users;
Debit 51 Credit 62 - 17,280 = 24,000 * 0.8 - 24,000 * 0.8 * 0.1 - funds received from the buyer (during the discount period);
Debit 51 Credit 62 - 4,800 - the balance of money was received from the buyer after the discount expired;
Debit 62 Credit 90 - 480 - additional revenue accrued;
Debit 90 Credit 68 (76) - 80 = 480/1.2 * 0.2 - VAT amount adjusted;
Debit 26 Credit 68 - 4 = 480/1.2 * 0.01 - the tax on road users has been adjusted.
When applying the net sales method, one should keep in mind the tax risks associated with the untimely formation of taxable bases for turnover taxes: in order not to underestimate the taxable base, it is necessary to additionally accrue revenue from unused discounts for each tax period.
Discounts for early payment: accounting with the buyer
The buyer must capitalize the valuables paid during the discount period for prompt payment at the price taking into account the discount. Accordingly, goods paid at full price (without a discount) must be capitalized at the cost of acquisition.
Example
The price of the product without discount is 24,000 rubles, including 4,000 rubles. VAT. A 10 percent discount is provided if the buyer pays for the goods within 5 days from the date of invoice. The buyer transferred 80% of the cost of the goods to the seller’s bank account during the discount period. The following entries will be made in the buyer's accounting:
Debit 41 Credit 60 - 14,400 = (24,000 * 0.8 - 24,000 * 0.8 * 0.1)/1.2 - goods purchased at a discount are capitalized;
Debit 19 Credit 60 - 2,880 = (24,000 * 0.8 - 24,000 * 0.8 * 0.1) * 0.2/1.2 - VAT on the purchased product is reflected;
Debit 60 Credit 51 - 17,280 = 24,000 * 0.8 - 24,000 * 0.8 * 0.1 - funds were transferred to the seller (during the discount period);
Debit 41 Credit 60 - 4,000 - goods received after the expiration of the discount were capitalized;
Debit 19 Credit 60 - 800 - VAT on the purchased goods is reflected;
Debit 60 Credit 51 - 4,800 - funds were transferred to the seller (after the discount period expired).
Accounting for discounts in retail trade
Providing discounts is widely practiced in retail trade and public catering (hereinafter referred to as “retail trade”).
Discounts in retail trade can be divided into two groups: external and internal. External are provided to customers who are cardholders of a certain system (for example, Countdown). These buyers, when paying for goods and services in certain stores, restaurants, hotels, etc., always receive discounts in the amount established by the system. If a trade organization is part of such a system, then it is obliged to provide these discounts. This, on the one hand, promotes this organization on the market, since it is included in the list of “elite” companies, and on the other hand, helps attract new customers who know that this is where they will receive a discount.
Internal discounts are set by the trading organization itself also in order to attract additional customers: on New Year's, Christmas and weekends, during certain off-peak hours of trade (for example, in catering - from 15 to 18 hours), during sales, etc. Some organizations sell customers receive plastic cards, for which discounts are provided for payments. Selling these cards allows you to receive a kind of interest-free loan from buyers. In addition, the buyer is, as it were, “attached” to this organization; he will buy goods here, as he will receive a discount.
When accounting for sales of goods (products) with the provision of discounts using the cost of purchasing goods as the accounting price, no accounting problems arise. The entry for the cost of goods sold is the same as for sales without discounts:
Debit 90/2 “Cost of sales” Credit 41 “Goods” – on the cost of goods sold at discount prices.
The only difference is that less revenue goes to the cash register (in the amount of the discount provided) than if the discount was not given to the buyer. This fact will also occur when selling goods with discounts, when goods are accounted for at sales prices. But in this case, difficulties arise when drawing up entries for the cost of goods sold, since at least two types of sales prices appear:
1) discounted sales price (without discount);
2) sales price including discount.
If a store records goods at sales prices and does not provide discounts to customers, then at the end of the month the turnover on the debit and credit of account 90 “Sales” is usually the same, since this account is credited (for the amount of revenue received at the cash register) and debited (for write-off of goods sold) for the same amount.
However, when trading with discounts during the month, account 90 “Sales” has a debit balance equal to the amount of discounts provided to customers. These discounts can be written off daily by posting:
Reversal: Debit 90/2 “Cost of sales” Credit 42 “Trade margin”.
This posting may not be necessary to reduce accounts. At the end of the month, after calculating and writing off the realized trade margin, everything will fall into place, that is, account 90 “Sales” will have a credit balance showing the gross profit from the sale of goods. True, this balance will be less than the calculated value of the realized margin (by the amount of discounts provided).
The problem lies in the need to recalculate revenue (cost of goods sold at a discount) into the cost of goods at accounting sales prices in order to draw up an entry for writing off goods sold. To ensure such a recalculation, the cost of goods sold with discounts should be reflected on a separate cash register counter, and then use the formula for recalculation:
T upc = B: (100 - C) * 100,
Where
T upc– cost of goods sold at accounting sales prices;
IN- revenue received at the cash register when selling goods at a discount;
WITH- discount amount in percentage.
Example
The cash received the proceeds - 18,000 rubles. from the sale of goods with a 10 percent discount. The trade margin was initially set at 5,000 rubles.
T pc = 18,000: (100 - 10) * 100 = 20,000.
In this case, the accountant of the trade organization must make the following entries:
Debit 50 Credit 90 - 18,000 - sales revenue received (including discount);
Debit 90 Credit 41 - 20,000 - the goods are written off at the discount price;
Reversal: Debit 90 Credit 42 - 5,000 - the realized markup is written off (using the “red reversal” method);
Debit 90 Credit 68 - 3,000 - VAT charged;
Debit 44 Credit 68 - 30 - tax charged on road users.
Summarizing the above, you should pay attention to the need to document the provision of discounts in order to reliably formulate an indicator of sales revenue and financial results, as well as reduce tax risks. However, even if there is a documented justification for the discounts provided, the tax authorities have the right to control prices in cases specified in the Tax Code.
It often happens that we need to somehow stimulate sales growth in a particular store or for products of a certain category. A natural question arises: how to do this in 1C? Many companies prefer, without further ado, to delegate these powers to sellers. The seller can look at the receipt and determine what discount should be set on what product. Well, after that, set the required values in the “% manual discount” column. As they say, cheap and cheerful. This is certainly the simplest option, but the human factor should be taken into account, namely:
- the seller may forget about any of the current promotions and not provide the client with a discount; the client will feel deceived and upset;
- The more complex the company’s discount system, the more difficult it is to calculate what percentage of the discount should be set for each specific item; in such conditions, the seller will make mistakes and deprive either the client or the company (and it remains to be seen which is worse);
- It takes a person much more time to calculate discounts than a machine; consequently, the throughput of the checkout will be reduced, the queues will grow, and along with them the number of dissatisfied customers will increase;
- the seller will have the opportunity to falsify data (issuing a larger discount than provided for by the terms of the promotion for himself and his friends).
All these disadvantages are quite significant, so it would be safer to block sellers’ access to edit manual discounts. Consequently, we come to the conclusion that it is still better to automate the process of calculating discounts and entrust it to 1C. So today we will look at some stock options and how to set them up in 10 trading.
Promotion “Get a discount for purchasing more than 10 packages”
A discount for purchasing a large number of products at once is a great reason to buy an extra couple of packages of the desired (or not so necessary) product. In 1C, this can be implemented using the document “Setting item discounts”. As a condition, you must set “the quantity of one product in the document has exceeded.”
You can fill out the “Products” tabular part either through regular selection or using the “add/fill by group” mechanism. It is enough to select an item group, and all elements of this group will be added to the tabular section. It is important to remember that if in the future another product is added to this group, the promotion will not automatically apply to it; to do this, you will have to manually make a corresponding entry in the discount setting document.
Sometimes it is almost impossible to track the expansion of the assortment and adjust discount settings in a timely manner. Therefore, in such cases, it is better to set discounts not on the item, but on price groups. How to do it? It is necessary to select the appropriate item in the “Operation” menu. In this case, when adding a new product item to the database, you just need to set a price group for it, and you won’t have to worry about whether the promotion will apply to this item.
It should be noted that the discount will apply immediately to all items purchased in excess of the specified limit. In other words, it is impossible to implement the “buy 3 for the price of 2” (“buy 4 for the price of 3”, etc.) promotion, beloved by many supermarkets, in this way. You will have to create a new set in the nomenclature and implement the promotion using the “in-kind discount” type. This, of course, is not scary if we have a promotion only for, say, a 5-kilogram package of brand washing powderNN. What if we want to introduce this promotion, for example, on all household chemicals? Then the process of creating kits can take a long time. In this situation, it can help you...
Promotion “Buy 4 and get the fifth with a 50% discount”
This type of promotion is a generalized version of the “buy 3 for the price of 2” promotion (it can be paraphrased as “buy 2 and get the third with a 100% discount”), and it cannot be implemented using the standard 1C: Trade Management 10.3 configuration. For this we have developed a special mechanism, and it works as follows. We are creating a new document in the database “Buy Promotion”A And A with discount".
Here, as in the document “Setting item discounts,” we can limit the period of validity of the promotion and its recipients (set a list of stores in which it will be valid). On the “products” tab, unlike the standard document, we are not limited to the list of elements; we can set conditions for entire groups of items. For example, the system interprets the second line as “buy 4 packages of any product from the Gardening group and receive a 50% discount on the next 3 in your receipt.” In other words, if I buy 3 garden spades and 2 garden hoses, I will not receive a discount. But if I pick up 6 garden shovels at once, then I will be given a 50% discount on the fifth and sixth. Accordingly, if I purchase as many as 13 blades, I will receive 5 of them at a discount (13 = 4 + 3 + 4 + 2, that is, I will buy 8 at full price and 5 at a discount).
The system will also automatically determine the most advantageous discount for the client if several promotions are specified at the same time. For example, in our store, when you buy 4 pieces of any product, the fifth one is given free, and when you buy 1 kitchen knife, the second one is sold at a 75% discount. A client purchased five identical kitchen knives. Which promotion will he get the biggest discount on? We calculate: according to the “5 for the price of 4” rule, the discount on each of 5 knives purchased is on average 20%, and according to the “second knife at a discount” rule - 30%. Therefore, the rule that applies only to knives will be applied, since it is more beneficial to the client.
And in the cashier’s workplace the promotion will operate as follows. When scanning the next product or changing the quantity, a breakdown will be made into sets and automatic discounts will be calculated.
If you wish, you can inform the seller about current promotions directly from RMK. To do this, simply enter a description of each promotion in the “Comment” field of the document corresponding to it. Then, when adding a promotional item to a receipt, this description will be displayed on the screen in the form of a message to the user “There is currently a promotion in the store...”. In this case, the seller can offer the client to participate in this promotion and purchase a larger quantity of goods than planned. This reminder mechanism allows you to increase sales volumes.
Promotion “When you buy a coat, you get a scarf as a gift”
Similar promotions are often held in supermarkets of household appliances, cosmetics and clothing. For purchasing an expensive product, you get the opportunity to get a cheaper product at a good discount or for free. Such gifts can be issued in 1C, as mentioned earlier, with the help of natural discounts and the creation of sets. The main disadvantage remained unchanged: the need to specify each combination in the form of a set. Therefore, for a large assortment, it is better to refine the configuration and set up the next type of promotion.
Promotion “Buy a textbook and get a 30% discount on a workbook”
To set such discounts, you can use the non-standard document we developed “Buy Promotion”A And INwith discount". Just like for regular discounts, you can detail the list of receiving warehouses and limit the period of validity of the discount. On the “products” tab, product items or groups are specified, upon purchase of which a discount will be provided. On the “discounted products” tab, you can specify products or product groups and the discount amount on them as a percentage, as in a regular discount setting document.
As with the “Buy A and A at a discount” promotion, when adding a product from the first tab, you can send the seller a message describing the promotion valid for his purchase (the text is also taken from the commentary to the document). The mechanism for choosing the maximum discount works in exactly the same way.
Promotion “Get a double discount on your discount card”
Such increased discounts are usually timed either to coincide with some holidays (“Our company is 6 years old! We are giving a 6% discount on everything”), or as compensation for the expected decline in sales (“Thank you for buying our products in January”). You can configure this as follows.
Double discount with discount card In the above example, all owners of cards of the type “10” (meaning 10% discount) will receive a 20% discount for the entire month of January instead of the usual 10. If the discount system is multi-level, then for each level you will have to create a similar document for setting discounts. Or, as an option, you can stimulate sales growth by specifying the “No conditions” condition. This will mean that absolutely all customers will receive a discount, and not just lucky owners of information cards.
Promotion “Get a double discount on your discount card on your birthday”
But this option is, of course, possible to implement in standard 1C, but it is very difficult. In the document “Setting item discounts”, it is possible to indicate a specific information card, upon presentation of which a discount will be provided. But, you see, having a separate share for EVERY counterparty is simply unthinkable. To do this, you can use our solution. When issuing an information card to a new client, we ask for his date of birth and enter this information into the database. Then, in the special constant “Increasing coefficient on birthday” we enter the required value (for example, 2), and in the constant “Validity period of the coefficient on birthday” - the desired period (for example, if we indicate 3 here, then a double discount will be provided on your birthday, as well as three days before and after your birthday, i.e. a whole week).
Then, upon presentation of the loyalty card, the system will check whether today’s date falls within the “birthday” interval and, if necessary, increase the percentage of automatic discounts provided for all other promotions. It is also possible to send a message to the seller like “congratulate Ivan Ivanovich on his upcoming birthday.”
Promotion “Get a discount for purchases over 5,000 rubles”
What's the easiest way to get a customer to buy more at a time? Of course, offer him a discount! For example, if the check amount exceeds 5,000 rubles, you receive a 15% discount on all goods. It is very difficult to resist such a temptation.
To do this, we just need to set the condition in “The amount of the sales document exceeded”, and set the desired amount in the value (in our case, this is 5,000 rubles). Then, if desired, we can limit the duration of the discount (for us - only on weekends), recipients (recipients can be warehouses or counterparties in order to stimulate sales in a specific retail store or encourage a specific client to purchase).
Promotion “Get a discount for purchasing power tools worth more than 5,000 rubles”
Unfortunately, in the promotion described above, a discount will be provided on the specified products when purchasing ANY products for a certain amount. What if you want to give a discount only for purchasing, for example, goods of a certain brand? This cannot be done in standard trading. But if you really want to, you can adjust the configuration and set the settings as follows. Let’s create a new document “Setting discounts for item details” (looks almost the same as the standard one) and specify “Amount of goods exceeded” as a condition for granting a discount. Then, as in other cases, we indicate which products or groups of products this discount will apply to. It will function like all other discounts: recalculation will be made for any change in the composition of the check.
Promotion “Thank you for paying by card”
Accepting cash payments is quite a tedious task. First, the buyer searches his wallet for the required amount, then you count out his change, and it turns out that you have run out of all the hundred-dollar bills. The process of exchange or the client’s search for small change begins. Paying by card is much faster and more convenient. But many still prefer to pay in cash. What to do? Provide the client with a discount for a certain type of payment.
As a type of payment, you can specify any one accepted in your company: payment with a gift certificate, a bank card of a certain payment system, etc.
Promotion “Paid for your purchase with a card? A gift for you!”
Sometimes it is not economically profitable to provide a discount for paying by card, but you still want to thank the client. Then you can simply give him some small thing (often a pack of wet wipes, a lighter, or something similar). To set up a similar promotion in 1C, you can also use the document “Setting discounts for item details”. It is necessary to specify a “gift” item in the field of the same name, and when choosing payment by card, the system will automatically enter it (of course, subject to the presence of the gift in the warehouse) in the receipt (or carry out the “Write-off of goods” document, it all depends on the preferences of the company manager).
Happy hour promotion
Most often, such promotions are held in supermarkets for products of their own production. To avoid leaving dressed salads or grilled meats for the next day, they are sold at a discount in the last hour before the store closes.
In the above example (for convenience, two tabs are shown in one screenshot), a 10% discount will be provided on the specified confectionery products on weekdays from 19:00 to 20:00.
Must be done by the seller if he applies discounts related to unit price changes. In this article we will look at this problem from the buyer of goods.
As we have already noted, two options are possible:
- the price of the product is changed before it is shipped to the buyer;
- the price is changed after the goods have been shipped to the buyer.
If the price of the goods is changed before the goods are shipped, then the buyer in accounting and tax accounting shows the cost of purchasing the goods and the amount of VAT presented by the seller at the price taking into account the discount.
The second option for applying for a discount leads to serious adjustments to accounting and tax accounting.
Firstly, having received from the seller a notice of a change in the price of a product or a universal adjustment document (UCD), the buyer is forced to make changes to the accounting records.
Secondly, it is necessary to adjust tax accounting for profit tax purposes.
Thirdly, if VAT amounts on goods received from the seller have already been deducted, they will have to be partially restored.
Let's take the example conditions exactly the same as in the previous article.
The organization "Rassvet" applies the general taxation regime - the accrual method and Accounting Regulations (PBU) 18/02 "Accounting for calculations of corporate income tax." The organization is a payer of value added tax (VAT).
On September 26, 2016, the organization “Supplier” shipped goods to the organization “Rassvet” under contract No. 7 in the amount of 236,000 rubles, including VAT 18% (36,000 rubles). Invoice No. 13 was received and invoice No. 7 dated September 26, 2016 was received. The agreement contains a condition for providing a discount of 10% of the cost of the goods if payment for the goods is made no later than 30 days from the date of shipment of the goods. The Rassvet organization paid for the goods on October 20, 2016.
Since on the date of receipt of the goods the conditions for granting the discount have not yet been met, the goods are accepted for accounting and tax accounting in accordance with the shipping documents at contract prices without taking into account the discount.
In the program, the receipt of goods is registered using the document Receipts (acts, invoices) with the transaction type Goods.
The header of the document indicates the counterparty-seller and the agreement with him.
The tabular part indicates the received product, its quantity and price without taking into account the discount. Accounting accounts in the configured program are filled in automatically.
In the “footer” of the document, the invoice received from the seller is registered - the document Invoice received is created.
When conducting a document in accounting and tax accounting, the goods will be capitalized on the debit of account 41.01 “Goods in warehouses” and will allocate on the debit of account 19.03 “VAT on purchased inventories” the amount of VAT presented by the seller in correspondence with the credit of account 60.01 “Settlements with suppliers and contractors” " The document will also make an entry in the VAT accumulation register presented. An example of filling out the Receipt document and its result are shown in Fig. 1.
Picture 1.
The buyer has the right to deduct the VAT amounts presented by the supplier after the goods have been posted, provided there is an invoice. In the program, VAT can be deducted using the regulatory document Formation of purchase ledger entries, or directly in the Invoice document received when the Reflect VAT deduction in the purchase ledger by the date of receipt checkbox is enabled. In our example, the Dawn organization uses the second method.
When posting the document Invoice received in accounting, the amount of VAT presented by the supplier will be deducted, creating a posting on the debit of account 68.02 in correspondence with the credit of account 19.03. Writes off the VAT accumulation register presented and makes an entry in the Purchases VAT accumulation register (purchase book).
The Invoice document received and the result of its execution are presented in Fig. 2.
Figure 2. 
On October 20, 2016, before the expiration of 30 days from the date of shipment, the organization paid for the goods. The terms of the agreement for providing a discount were fulfilled, so the payment was made taking into account a ten percent discount in the amount of 212,400 rubles (including VAT 32,400 rubles).
The fact of transferring funds to the seller is documented in the program using the document Write-off from current account with the transaction type Payment to supplier.
An example of filling out a document and posting it is shown in Fig. 3.
Figure 3. 
Having received from the seller a notice of a reduction in the price of goods and an adjustment invoice (or a universal adjustment document (UCD)), the organization must adjust its accounting and tax accounting for profit tax and VAT purposes.
As a general rule, the actual cost of goods at which they are accepted for accounting does not change, except in cases established by the legislation of the Russian Federation (clause 12 of PBU 5/01 “Accounting for inventories”). However, in this case, due to the fulfillment of the conditions specified in the contract, the contract price of the goods has changed, and such a possibility is directly provided for by civil law. Changing the price after concluding an agreement is permitted in cases and under the conditions provided for by the agreement (Clause 2 of Article 424 of the Civil Code of the Russian Federation). Consequently, on the date of presentation of the discount, the organization must adjust the actual cost of goods and the related VAT amounts in accounting, taking into account the discount. This adjustment is not a correction of an error, since at the time of receipt of the goods the organization did not have the right to a discount. Therefore, the provisions of PBU 22/2010 “Correcting errors in accounting and reporting” in this situation, in the opinion of most consultants, do not apply.
For profit tax purposes, a change in the price of a product also entails an adjustment of tax accounting data. In accordance with the clarifications of the Ministry of Finance of Russia, to discounts provided to the buyer by indicating in the purchase and sale agreement a reduced price of the goods, paragraphs. 19.1 clause 1 art. 265 of the Tax Code of the Russian Federation “Non-operating expenses” does not apply. When the discount provided to the buyer by revising the price of the goods is reflected in the tax base for corporate income tax, the taxpayer does not have taxable income. The organization is obliged to adjust the cost of goods in tax accounting taking into account the discount received (letter of the Ministry of Finance of Russia No. 03-03-06/1/13 dated 01/16/2012).
For VAT accounting purposes, in accordance with paragraphs. 4 p. 3 art. 170 of the Tax Code of the Russian Federation, if the cost of shipped goods changes downwards, including in the case of a reduction in price (tariff), tax amounts are subject to restoration in the amount of the difference between the tax amounts calculated before and after such a decrease.
The document Adjustment of receipts will help us perform all the above operations in the program.
In the “header” of the document, select the type of operation – Adjustment by agreement of the parties, select the counterparty-seller and the agreement with him. We will indicate the details of the received notification and select the basis document - the Receipt document with the help of which the goods were capitalized. We will reflect the adjustment in all sections of accounting, and we will restore VAT in the sales book.
The tabular part (in our case, on the Products tab) will be filled in automatically from the Receipts document. The tabular row for each item consists of two substrings: before the change and after the change. The substring before the change cannot be edited manually, but the substring after the change can be edited. We need to change only the price of the product in the substring after the change - indicate the new price taking into account the discount. In our case, the new price, taking into account a ten percent discount, is 180 rubles per unit of goods. The remaining line indicators will be recalculated automatically. Thus, after receiving the discount, the actual cost of the goods in accounting and tax accounting will be 180,000 rubles (decreased by 20,000 rubles), and the amount of VAT claimed by the seller will be 32,400 rubles (decreased by 3,600 rubles).
An example of filling out the Receipt Adjustment document is shown in Fig. 4.
Figure 4. 
In the “footer” of the document, using the appropriate button, you must register the adjustment invoice received from the seller to the primary invoice. Transaction type code 18 - Change in the cost of shipped goods (works, services) downward. The created document Adjustment invoice received No. 15 dated October 20, 2016 is shown in Fig. 5.
Figure 5. 
Let's see the result of posting the Receipt Adjustment document.
In accounting and tax accounting, the document reduced the cost of goods and the debt for goods to the seller by 20,000 rubles (reversal Dt 41.01 - Kt 60.01), reduced the amount of VAT claimed by the seller (reversal Dt 19.03 - Kt 60.01) and restored this amount of VAT payable (Dt 19.03 - Kt 68.02). The document also made an entry in the Sales VAT accumulation register, that is, it made an entry in the sales book.
The result of posting the Receipt Adjustment document is shown in Fig. 6.
Figure 6. 
Such postings will be made by the document if, before receiving a discount on the product, the Rassvet organization did not ship this product.
Let's make the example a little more complicated.
Let the purchased goods be shipped. Moreover, there were two shipments: 250 units of goods were shipped in September (in previous months) and 250 units of goods were shipped in October (in the current month).
Account card 41.01 is shown in Fig. 7.
Figure 7. 
If these goods were sold before receiving the discount, then it is necessary to adjust the expenses - cost of sales (account 90.02.1). Corrections in accounting must be made in the period in which the discount was received.
For profit tax purposes, if the purchased goods have already been sold, it is also necessary to adjust the tax base. But the question of in what period to make the adjustment is controversial.
On the one hand, in accordance with paragraph 1 of Art. 54 of the Tax Code of the Russian Federation, if errors (distortions) are detected in the calculation of the tax base relating to previous tax (reporting) periods, in the current tax (reporting) period, the tax base and tax amount are recalculated for the period in which these errors (distortions) were committed. . In cases where it is impossible to determine the period of the error (distortion), or when the errors (distortions) made led to excessive payment of tax, it is permitted to recalculate the tax base and the amount of tax for the tax (reporting) period in which the errors (distortions) were identified. .
In our case, as a result of the discount, the cost of the goods decreased, which means that expenses also decreased, and this led to an increase in the tax base. It turns out that the organization did not pay additional taxes. Consequently, it is necessary to adjust the tax base for the tax (reporting) period in which the goods were sold to customers and its cost was recognized as an expense for tax purposes, submit an updated tax return for income tax, and pay an additional amount of tax and penalties. This opinion is shared by the Russian Ministry of Finance and the tax authorities, which is confirmed by numerous letters (for example: Letter of the Federal Tax Service dated October 17, 2014 No. ММВ-20-15/86@).
On the other hand, the Tax Code of the Russian Federation does not disclose such concepts as “errors” and “distortions”. Therefore, to determine them, you can use the legislation on accounting (clause 1, article 11 of the Tax Code of the Russian Federation).
In accordance with clause 2 of PBU 22/2010 “Correcting errors in accounting and reporting”, inaccuracies or omissions in the reflection of facts of economic activity identified as a result of obtaining new information that was not available at the time of reflection (non-reflection) of such are not considered errors. facts of economic activity.
The organization’s right to a discount arose only in October, so the reduction in the cost of goods and the corresponding reduction in expenses in this month is not an error from an accounting point of view. Therefore, we can conclude that such a change should not be considered as an error (distortion) for tax purposes. This opinion is reflected in the Letter of the Ministry of Finance of Russia dated January 30, 2012. No. 03-03-06/1/40. Based on this position, it is possible to reflect a decrease in expenses as a result of the discount provided for profit tax purposes in the period of its provision (the current period).
Let's see what will change in the postings of the Receipt Adjustment document if the product was partially sold before receiving the discount.
Firstly, the cost of goods (account 41.01) is reversed only in relation to the balance of goods in the warehouse and goods shipped in the current month.
Secondly, in relation to goods shipped last month, expenses in accounting and tax accounting are reversed - cost of sales (account 90.02.1).
Postings of the document Adjustment of receipt, if there is a shipment of goods, are shown in Fig. 8.
Figure 8. 
The cost of sales (account 90.02.1) for the current month will be adjusted (reversed) in accounting and tax accounting when the month is closed with the regulatory operation Adjustment of item cost.
The posting of the above-mentioned routine operation is shown in Fig. 9.
Figure 9. 
I don’t really like the entries (No. 3 and No. 4) of the Receipt Adjustment document. Let's try to create a balance sheet for account 41.01 for a discounted product (Fig. 10).
Figure 10. 
With arithmetic, everything seems to be correct - the balance at the end of the period corresponds to reality. But the turnover for the period on debit and credit is surprising.
Therefore, I propose to correct the wiring a little. You can make a corrective accounting statement, or you can directly correct the result of the document. I will choose the second method, since it is less labor intensive.
To do this, as a result of document posting, you must enable the Manual adjustment checkbox. After making adjustments, don’t forget to use the “Save and close” button.
In posting No. 3, I propose to reflect the entire amount of the discount without VAT (reversal), and in posting No. 4, replace the credit account 60.01 with account 41.01 with the corresponding analytics.
The postings of the Receipt Adjustment document after manual adjustment are shown in Fig. eleven.
Figure 11. 
Let's create a balance sheet for account 41.01 again. Now I like the balance sheet (Fig. 12).
Figure 12. 
As we remember, the Rassvet organization made the first of two shipments of the purchased goods in September, that is, in the third quarter - the previous reporting period for income tax. The document Adjustment of receipts made adjustments to expenses (cost of goods sold) in accounting and tax accounting in the period of receiving the discount (in the current period). For accounting, this is definitely correct, but for tax accounting, as we have already said, this is a controversial issue. If the accountant takes the position that he can adjust the tax base in the current period for profit tax purposes, then our example can be considered complete. But it is worth noting that this approach is very risky.
If the accountant decided to adjust the tax base in the previous period, then he will have to write additional entries. Therefore, we continue to adjust the movements of the Receipt Adjustment document.
The first three wirings are no longer of interest to us at all, but with wiring No. 4 we will have to work a little. In the current period, we want to reduce expenses only in accounting, so we will delete the tax accounting amount by debit (NU Amount Dt) and reflect the corresponding temporary difference (BP Amount Dt).
Let's copy the last transaction. Let's set the posting date corresponding to the previous period. In the posting we will indicate only the tax accounting amount by debit (NU Amount Dt) and will also reflect the corresponding temporary difference (BP Amount Dt).
There may be several options below. First, let's look at the most obvious one - we'll close account 90. To do this, we'll create a new posting with the date of the previous period. For debit we will select account 90.09 “Profit / loss from sales”, for credit we will indicate account 99.01.1 “Profit and loss”. We will indicate the amount only in tax accounting and reflect the corresponding temporary differences.
The adjusted and added transactions are shown in Fig. 13.
Figure 13. 
This option would have completely suited us (without indicating temporary differences), if the Rassvet organization had not applied PBU 18/02.
When applying PBU 18/02, this posting option can only be used if the organization does not re-close previous periods, since when closing the month (for our example, this is the month of September), PBU 18/02 will generate incorrect postings in the program.
Therefore, let's consider another option. Let's change the last transaction we created. Let's write off the balance of account 90.02.1 in tax accounting as credit turnover. The debit account does not matter. Let's add another entry with the date of the current period. We will reflect the amount of reduction in expenses in tax accounting as a credit to account 99.01.1. The debit account does not matter. Don't forget to record the corresponding temporary differences.
We created posting No. 5 to automatically fill out an updated income tax return - the declaration is interested in the debit turnover of account 90.02.1.
Posting No. 6 removes the influence of the previous posting on the closing of the month.
Posting No. 7 cumulatively increases the amount of tax profit and, accordingly, the amount of income tax payable to the budget - account 68.04.1 “Settlements with the budget.”
The changed postings are shown in Fig. 14.
Figure 14. 
As always, we will check the correctness of our transactions in VAT accounting. Let's see what's going on in the purchase book and sales book of the Rassvet organization, the buyer of the goods.
Having received the goods and received an invoice from the supplier, the Rassvet organization legally accepted for deduction the entire amount of VAT presented by the seller and reflected this in the purchase book for the third quarter.
A fragment of the purchase book is shown in Fig. 15.
Figure 15. 
In the fourth quarter, having received a discount and an adjustment invoice from the seller, the organization restored the VAT amount to reduce the cost of shipment and made an entry in the sales book for the fourth quarter.
A fragment of the sales book is shown in Fig. 16.
Figure 16. 
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