Target trade organizations― making a profit from the sale of goods to the population (in retail) or to other companies (in wholesale organizations). Like other types of work, sales activities have their own specifics, for example, the formation of margins and accounting for goods.

Accounting in trade organizations

Under the main task of trade economic entities is considered the purchase material assets for the purpose of subsequent resale. There is a cost difference between the purchase price and the sale price. At the expense of the margin, it is necessary to cover the associated costs, the remainder is considered as profit. Trade is divided by type of activity into general and retail. Having similar features, these 2 different activities have their own characteristics. Algorithm in retail different process from the sale of goods to large buyers. Retail sale involves the transfer of a small amount (most often piece) goods to the population. Wholesale trade is carried out as work with intermediaries. The goods are sold in large quantities to other legal entities. At the same time, the purpose of the goods is further sale to the population or use for their own needs, for example, for processing, as ingredients, etc.

Despite the similarity of transactions, accounting for each type of trade has its own characteristics. Legislation imposes its own requirements for sales of various types. They have features and fixing actions of the wiring.

Accounting for goods at trade enterprises

Wholesales differ from retail in larger volumes, the need for transportation and warehousing. Significant scales of shipment allow to reduce prices due to the high level of turnover. Retail is focused on end consumers, while wholesale works with intermediaries.

The sale of large consignments of goods takes place in wholesale companies for cashless payments, payment from the population when selling small volumes for cash or using payment terminals is not provided. Wholesalers can act as direct manufacturers selling their own products, as well as intermediaries. The greater the turnover, the lower the selling prices.

Accounting for trade is based on the main used account - these are 41 "goods", it is equally important for wholesalers and retailers. A number of sub-accounts are opened for the account, their use depends on the nature of the activity. Allocate such sub-accounts as:

• 41-1 "Goods in warehouses";
• 41-2 "Retail goods";
• 41-3 "Commodity packaging, including empty";
• 41-4 "Purchased goods and materials for further sale."

Analytical accounting in relation to 41 accounts is carried out by types of goods, if necessary, and by varieties, lots, places of storage.

The organization, in addition to its own trade, can take inventory for safekeeping. Then 41 accounts are used, and off-balance accounts, for example, account 002 reflects the values ​​transferred for safekeeping, and account 004 - goods that are accepted under the commission agreement.

If the main activity of the economic entity is not trade, then other records and postings are used if goods and materials are available. Accounts not directly related to the sale of goods: 15, 16, 10 and others.

At the same time, the organization may have both retail and large-scale sales. In such situations, accounting for goods should be kept separately using sub-accounts on account 41. Thus, values ​​intended for wholesale are accounted for on account 41-1. Receipt for sale individuals is recorded with a score of 41-2.

But sometimes it is not initially known how much of a homogeneous product will be used for large-scale or small-scale trade. In such cases, the total amount of receipts is initially reflected by posting using subaccount 41-1 “retail goods”: Dt 41-1 - Kt 60. After the decision to transfer values ​​to retail sales, internal movement of goods occurs, which is reflected in the entries:

• 41-2 - 41-1 - transfer of stocks to a retail warehouse;
• 41-2 - 42 - trade margin.

The income received is also subdivided on account 90 into 2 types of revenue: wholesale and retail.

Accounting in a wholesale company: features

At enterprises wholesale trade slightly different accounting principles are used than the sale of goods to the population. One of the main differences is that there is no need for trading margins allocated to separate accounts. In wholesale trade, the following transactions are recorded:

• Dt 41 - Kt 60 - purchased goods and materials for resale;
• Dt 19 - Kt 60 - VAT allocated;
• Dt 62 - Kt 90-1 - the goods are sold;
• Dt 90-3 - Kt 68 - VAT charged on sale;
• Dt 90-2 - Kt 41 - reflects the cost of goods sold;
• Dt 44 - Kt 10, 62, 70 and others - current expenses for the sale are reflected;
• Dt 90-2 - Kt 44 - write-off of sales costs.

The cost includes not only the amount spent on the purchase. This also includes the cost of delivery, material, consulting, wage costs for trade-related employees, accrual of insurance premiums and others. It also takes into account the costs that arise in the case of internal transfer of goods to the warehouse.

Based on the results of the period, the financial result is determined. Postings in trade during the formation of profit are reflected in the following entries: Dt 90 - Kt 99.

Accounting in wholesale trade allows accounting for goods only at selling prices, in contrast to accounting in retail. This provision is fixed in the accounting policy.

Taxation for wholesalers

Among the applied taxation systems, the sale of goods in wholesale trade organizations actively uses 2 - this is a general or simplified system. UTII is not suitable for these purposes, as it involves retail turnover.

Accounting in trade organizations on a common system involves the calculation of VAT on a mandatory basis (in most cases). It is used by taxpayers with large turnovers and significant amounts of revenue. In some situations, it is preferable, since many counterparties tend to work with those who charge VAT. However, OSNO involves more detailed accounting, which requires additional labor and financial costs.

Most subjects wholesale prefer a simplified system, which is characterized by fewer transactions and optimization of tax deductions. Do not forget to make a choice of the object of taxation with the simplified tax system, which must be taken into account when calculating deductions to the budget. If the receipt of goods from suppliers for subsequent resale is fixed in full, then most often the choice is made in favor of the object "income minus expenses" with a rate of 15%.

Building accounting in commercial organizations depends on the nature economic activity. Automation of accounting involves a more detailed analysis of the receipt and sale of products.

Introduction

Chapter 1. Theoretical aspects accounting of commodity operations at wholesale trade enterprises

1.1 Accounting for goods in organizations engaged in trade and their implementation

1.2 Control of the safety of goods, containers and Money at trade enterprises

1.3 Accounting for distribution costs and financial results in wholesale trade

Chapter 2. Features of wholesale trade accounting on the example of Gorod LLC

2.1 Characteristics of the organization under study. Organization of accounting for the sale of goods and trade margins

2.2 Accounting for settlements for goods and services with suppliers and buyers at the LLC "Gorod" enterprise

2.3 Indicators affecting the turnover at the enterprise OOO "Gorod"

Chapter 3

3.1 Goals, objectives and program of the audit of commodity transactions

3.2 Features of the audit of commodity operations at the enterprise LLC "Gorod"

3.3 Errors identified during the audit and ways to eliminate them

Conclusion

List of used literature

Introduction

Domestic trade is one of the most important areas of life support for the population. With its mediation, the market harmonization of the product offer and consumer demand is carried out. Being a source of cash flow, trade thus forms the basis for the financial stability of the state.

In trade, as in no other branch of the economic system, a rich competitive environment. Entrepreneurial and investment activity in this area is the highest. Domestic trade today is an important budget-forming sectoral system.

The transformations carried out in trade along the lines of the formation of a free economic initiative were not slow to affect the development of the consumer market.

The modern consumer market is characterized by relatively high saturation. There is virtually no trade deficit. The bureaucratic system of distribution of goods has been completely replaced by relations of free purchase and sale. The dynamism of the volumes and structure of the sale of goods and services is gradually becoming more stable.

Trade - as a field of activity is the implementation of operations for the purchase and sale of goods, commodity exchange and intermediary organizations.

All enterprises, carrying out economic activities, enter into relationships with other enterprises, organizations, institutions, employees of the enterprise and individuals. These relationships are based on various monetary settlements in the process of procurement, production and sale of products, goods, works or services.

Enterprises have obligations to suppliers for the inventory items received from them, work performed, services rendered: to the state budget for deductions from profits, payments to funds, tax and non-tax payments, to their workers and employees for wages other.

On the other hand, the enterprises themselves make demands on subscribers, buyers, customers to pay for the products shipped to them, the services rendered and the work performed in order to reimburse the costs incurred, fulfill their obligations and make a profit.

For the correct management of the activities of a commercial enterprise, it is necessary to have complete, accurate, objective, timely and sufficiently detailed economic information. This is achieved by maintaining economic (accounting) records.

One of the main tasks of accounting for commodity transactions in wholesale trade is the correct organization of accounting, which allows you to receive timely information on the progress of receipt of goods, on the fulfillment of contractual obligations by suppliers and buyers of products, on the state of inventory, on the progress of shipment and sale of valuables and control over their safety. So this topic is up to date.

To perform these tasks, it is necessary first of all to use primary accounting data, registers of synthetic and analytical accounting.

aim thesis is a comprehensive study of accounting, accounting of received and goods sold, accounting cash transactions and on-farm control over the safety of inventory items, accounting for distribution costs and financial results. Also, the timely provision of information to the management of the enterprise on turnover and gross income, the tax base, the state of commodity stocks and the efficiency of their use, to audit commodity operations. Consider the possibility of using accounting data, using the example of Gorod LLC.

To achieve this goal, the following tasks have been set:

· study the theoretical aspects of accounting in wholesale trade.

Consider the organization of accounting at the enterprise, conduct a specific study of the characteristics of this enterprise.

· to study high-quality and timely audit of commodity operations.

The object of study is a society with limited liability"Town".

The subject of this thesis is the consideration of the content of the process of organizing accounting in wholesale trade.

In the process of researching this topic, the primary documentation of Gorod LLC, financial statements, accounting statements, regulatory legal acts RF and special literature.

Chapter 1. Theoretical aspects of accounting for commodity transactions at wholesale trade enterprises

The restructuring of economic management, the transition to market relations, the use of various forms of ownership is impossible without a significant increase in the role of control and accounting.

Currently, all enterprises, regardless of their type, form of ownership and subordination, keep accounting records of property and business operations in accordance with the current legislation and regulations. The main ones are the Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ, and the Regulation on accounting and financial statements in the Russian Federation (Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n).

Accounting is a continuous, continuous, interconnected reflection of the economic activity of an enterprise based on documents in various meters. Each fait accompli, documented, is called a business transaction.

Like any science, accounting has its own subject and method: The subject in a generalized form is the economic activity of the enterprise. More specifically, it consists of numerous and varied objects that can be grouped into two groups:

The first group includes economic means and their sources, the second group includes economic processes and their results. Bookkeeping through the use various ways and techniques is called the Accounting Method. It includes separate elements, of which the main ones are: documentation, inventory, accounts, double entry, balance sheet, reporting, evaluation and costing. Way of conducting, i.e. registration of accounting information, which is carried out manually or using automation tools, is called a technique or form of accounting.

The form of accounting is determined by the following features: quantity, structure and appearance accounting registers, the sequence of communication between documents and registers, as well as between the registers themselves and the method of recording in them, i.e. using one or the other technical means. Therefore, the form of accounting should be understood as a set of various accounting registers with the established procedure and method of recording in them.

In organizations, the most common are memorial-order, journal-order and automated forms of accounting.

At present, the use of machine-oriented forms of accounting provides: mechanization and, to a large extent, automation of the accounting process; high accuracy of credentials; efficiency of accounting data; increasing the productivity of accounting workers, freeing them from performing simple technical functions and providing them with a greater opportunity to engage in control and analysis of economic activity; linking all types of accounting and planning, since they use the same information carriers.

Now such accounting programs as "Sail" and "1C Accounting" are widely used.

Commodity operations at wholesale enterprises are regulated by the following main regulatory documents:

1. Federal Law of the Russian Federation dated November 21, 1996 No. 129-FZ “On Accounting”.

2. Civil Code Russian Federation.

3. Tax Code of the Russian Federation.

4. Federal Law of the Russian Federation of May 22, 2003 No. 54-FZ “On the Application cash register equipment when making cash settlements and (or) settlements using payment cards.

5. Chart of accounts for business activities of organizations and instructions for its use. Approved by order of the Ministry of Finance of the Russian Federation dated October 31, 00 No. 94n.

6. Regulations on accounting and financial reporting in the Russian Federation. Approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n.

7. Regulations on the accounting couple "Accounting policy of organizations" (PBU 1/98). Approved by order of the Ministry of Finance of the Russian Federation dated 09.12.98 No. 60n.

8. Regulations on the accounting report "Accounting for inventories" (PBU 5/01). Approved by order of the Ministry of Finance of the Russian Federation dated 09.06.01 No. 44n.

9. Guidelines for accounting of inventories. Approved by order of the Ministry of Finance of the Russian Federation of December 28, 2001 No. 119n.

10. Guidelines for the inventory of property and financial obligations. Approved by order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49.

Accounting in a trade organization must be subject to certain rules. We can say that there is a whole set of rules by which accounting is kept. Deviation from these rules leads to serious errors in accounting and tax reporting, in determining the financial results of the organization, leads to abuse by financially responsible persons, etc.

The set of accounting rules is a system of regulatory documents, which, depending on the purpose and status, can be divided into the following levels:

1st level	Law “On Accounting” Civil Code of the Russian Federation Other accounting laws Decrees of the President of the Russian Federation Decrees of the Government of the Russian Federation
2nd level	Accounting regulations (standards)
3rd level	Regulatory documents of the Ministry of Finance of Russia: Instructions - comments - letters
4th level	Normative documents of other ministries and departments
5th level	Order on the accounting policy of the organization Other working documents of the organization

Accounting in wholesale trade (accounting services in wholesale trade) will be more difficult if goods produced outside the Russian Federation are traded. In this case, accounting in wholesale trade will have to ensure the accounting of foreign exchange contracts, passports of foreign exchange transactions, accounting of settlements with the supplier of goods in the currency of the contract.

If the suppliers of goods are Russian residents, difficulties arise at the stage of exchange of primary documentation (commodity-transport, tax invoices, contracts, etc.). If the system is carefully planned and worked out, there should be no problems.

Accounting in wholesale trade (the scheme of work is as follows: the goods are purchased in bulk and the entire batch of purchased goods is sold in bulk), in general, it does not present any difficulties. Since, in accounting in the 1C: Enterprise Accounting 8 program, you can generate an invoice for the release of goods based on the delivery document. The difference in price will be the income from the operation.

If the purchased batch of goods is then sold in parts, then in this case it will be necessary to organize batch accounting of the goods. And it's also simple.
The difference in price will be the income from the operation. Minus current expenses, we get the financial result: profit or loss.

Accounting in wholesale trade. Restoration of accounting in wholesale trade.

As for tax reporting, it is standard. When choosing a taxation system for an organization (OSN or STS), it is necessary to take into account the estimated annual turnover of funds. If it exceeds 60 million rubles, there is no choice. Available only OSN with all necessary taxes (profit, property, VAT, land, transport, environmental). If the annual revenue turnover is expected to be less than 60 million, the USN form is available. Most often, entrepreneurs choose the object of taxation "income minus expenses".

Accounting in wholesale trade. Restoration of accounting in wholesale trade.

Accounting in wholesale trade, organized using software, does not require any exclusive knowledge and skills from the accountant.

Accounting must be kept in strict compliance with tax laws in all areas entrepreneurial activity. In wholesale trade, records are kept of transactions, contracts, and settlements between customers. More complex accounting of wholesale transactions is carried out in trade outside the country. In this case, the accountant must take into account foreign exchange transactions between the parties. In the case when the supplier is a resident of Russia, there are no particular difficulties in accounting, there is only its own specifics.

Accounting in wholesale trade involves the exchange of primary documents. This facilitates the work of accountants on both sides. If the goods are purchased in bulk and resold in the same way, then the invoice for the release of goods is formed in accordance with the delivery documents. The income from the transaction will be the difference received in the price. If a batch of goods purchased in bulk is subsequently divided into parts and sold in the same way, then the accountant organizes the accounting of goods in batches. And again, the difference in price will be considered profit. Only current expenses need to be deducted: for example, transportation.

Accounting in wholesale trade can be organized using software, so it can be done by a person without any exclusive knowledge.

If accounting is properly organized in a trading enterprise, the tasks facing the accountant are completed. Deficiencies in accounting can be caused by the backlog of accounts, the presence of gaps between them, reporting delays, etc. Thus, conditions for theft of material assets and other disturbances can be created at a wholesale trade enterprise.

Restoration of accounting involves the full or partial restoration of the registers of the synthetic, tax and analytical spheres, as well as the organization's reporting in the case of primary documents. Its purpose is to put the company's document flow in order so that it does not go against the law.

Any enterprise in its activities, sooner or later, may face all sorts of difficulties. These may be situations where the process becomes difficult to control. Most often, the restoration of accounting can be caused by such reasons as a change in personnel in the accounting service, the dismissal of the chief accountant, theft valuable papers, errors in documents due to insufficient economic literacy of specialists, lack of control by management, rare audits.

It happens that for financial reasons the company is forced to take breaks in activities, the so-called pauses, then the restoration of accounting is also inevitable.

The variability and specificity of accounting in wholesale organizations is subject to change due to the mobility of the legislative sphere.

In this material, a practitioner - Chief Accountant CJSC "VMT-Petersburg" T.M. Kuritsyna and Doctor of Economics, Professor of the St. Petersburg Institute of Trade and Economics V.V. Patrov offer a non-standard model for accounting for goods at wholesale enterprises. Article provided by SPUTNIK-101, St. Petersburg.

V Soviet time in our country, almost all trade organizations (both wholesale and retail) accounted for goods at retail prices. At the same time, these prices for retail trade organizations were also sale prices, and for wholesale trade organizations - only accounting prices. Accounting for goods at purchase prices was carried out only in vegetable stores, which was due to the specifics of their economic activity.

Currently, in the Russian Federation, the choice of the accounting price of goods is regulated as follows.

In the second most important regulatory document on accounting (after federal law“On Accounting”) - the Regulation on accounting and financial reporting, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, states: “Goods in organizations engaged in trading activities are reflected in the balance sheet at the cost of their acquisition” (paragraph 60 ). This paragraph also says: “When an organization engaged in retail trade takes into account goods at sales prices, the difference between the acquisition cost and the cost at sales prices (discounts, capes) is reflected in the financial statements as a separate item.”

From this, two clear conclusions can be drawn:

1. In the balance sheets of all trade organizations, the balances of goods are reflected at the acquisition cost. There is no unequivocal statement at what prices goods are recorded in the accounting.

2. In organizations engaged in retail trade, goods may be recorded at sales prices.

More specifically, the accounting prices of goods are referred to in paragraph 12 of the Accounting Regulation “Accounting for inventories” PBU 5/98, approved by order of the Ministry of Finance of Russia dated July 15, 1998 No. 25n: “Goods purchased by an organization for sale are valued at their cost acquisitions. Organizations engaged in retail trade are allowed to evaluate the purchased goods at the sale (retail) cost with separate allowance for markups (discounts).

Thus, PBU 5/98 instructs all organizations to reflect goods in the current accounting at the acquisition cost. An exception is made only for retail trade organizations, which can account for goods either by purchase cost or by sale (retail) value.

Some questions arise here.

First, what is meant by "wholesale and retail trade"? There is no definition of them in the regulatory documents on accounting.

In the Guidelines for determining the turnover of retail and wholesale trade on the principles of statistical enterprises, approved by the Decree of the State Statistics Committee of Russia dated August 15, 1998 No. 89, it is said that wholesale trade is “the resale (sale without modification) of new or used goods to industrial retailers, commercial, institutional, wholesalers", while retail is "the sale (resale without modification) of new and used goods for personal consumption or home use". These definitions are based on Articles 506 and 492 of the Civil Code of the Russian Federation. The Guidelines state that “an obligatory sign of a transaction attributable to the wholesale trade turnover is the presence of an invoice for the shipment of goods, to the retail trade turnover - cash receipt(accounts)". However, firstly, some organizations (for example, small businesses that apply a simplified system of taxation, accounting and reporting) are not VAT payers and, therefore, do not issue invoices. Secondly, individual organizations and individuals engaged in entrepreneurial activities without education legal entity, in some cases they can carry out cash settlements with the population without the use of cash registers, i.e. without issuing a check. Also, if the same organization sells goods for both personal, family, home and business use, what type of trade (wholesale or retail) would it be? How to determine for what purpose the buyer purchases the product?

Secondly, what does "selling (retail) value" mean? Does it include value added tax and sales tax or not? There is also no single answer to this question.

Despite all the above ambiguities, one can still draw an unambiguous conclusion: in wholesale trade organizations, according to accounting regulations, goods should be accounted for at purchase cost.

However, in a wholesale trade organization where one of the authors of this article works, goods are recorded at sales prices (excluding VAT). In principle, sales prices can be set with VAT, but we decided that it is more convenient for both accounting departments and managers.

Methodology

We will show the methodology for such accounting using the example of product A, which is sold to all buyers at the same price - 60 rubles. (without VAT). The VAT rate is 20%.

Example 1

The balance of goods A on November 1 at sales prices is 600 rubles. The trade allowance for this balance is 50 rubles.

Table 1

Product A data for November

date	Indicators	Quantity, pcs.)	Purchase price 1 pc.	Amount (rub.)
			55-00	550-00
12.11.	Received goods		55-60	1668-00
20.11.	Received goods		54-80	1370-00
26.11.	Received goods		56-00	840-00
				4428-00
	Sold goods for November

Based on the data in Table 1, we will reflect in the accounting the receipt and sale of goods A for November. When posting goods, the amount of the trade allowance is determined as the difference between the cost of goods at sale prices (the product of the number of goods by the sale price) and the cost of acquiring the same goods (excluding VAT).

The order of reflection in the accounting of the receipt of goods A for November, see table 2.

table 2

accounting entries

receipt date	D 41 K 60	D 19 K 60	D 41 K 42
12.11.	1668-00	333-60 (1668-00/100*20)	132-00 ((30*60-00)-1668-00)
20.11.	1370-00	274-00 (1370-00/100*20)	130-00 ((25*60-00)-1370-00)
26.11.	840-00	168-00 (840-00/100*20)	60-00 ((15*60-00)-840-00)
Total	3878-00	775-60	322-00

Shipment for November to buyers of product A is reflected in the entry:

Debit 62 “Settlements with buyers and customers” Credit 46 “Sale of products (works of services)” - 3960-00 (55*60*1,2).

VAT accrued to the budget on goods sold (the moment of sale for tax purposes is “on shipment”):

Debit 46 "Sales of products (works, services)" Credit 68 "Settlements with the budget" - 660-00 (3960*16.67) or (3300/100*20).

The sold goods are written off:

Debit 46 "Sales of products (works, services)" Credit 41 "Goods" - 3300 (55*60).

Thus, during the month, account 46 “Sales of products (works, services)” has no balance.

At the end of the month, the realized trade markup is calculated using the “average percentage” method. To do this, let's sum up the accounts for the month by accounts: 41 "Goods" (final) and 42 "Markup" (preliminary) - see Table 3.

Table 3

Account totals

41		42
D	TO	D	TO
From-to on 1.11 600-00			From-to on 1.11 50-00
			322-00
3 878-00	3 300-00
322-00
O-t 4 200-00	O-t 3 300-00	O-t 00-00	O-t 322-00
From-to at 1.12
1 500-00

Table 4

Calculation of the realized trade markup for product A for November

Sch.42 From-to at 1.11			Pre-rit. from-to (1-2+3) on 1.12.	To turnover sc 46 without VAT	From-to mid 41 at 1.12.	Total (5+6)	Average % realized. allowances (4*100/7)	Unrealized allowances (6*8/100)	Realized allowances (4-9)
50-00		322-00	372-00	3300-00	1500-00	4800-00	7,75	116-25	255-75

Based on the calculation given in Table 4, a posting is made to write off the realized trade markup using the “red reversal” method:

Debit 46 "Sales of products (works, services)" Credit 42 "Trade margin" - 225-75.

After this entry, the credit balance of account 46 will show gross profit (225-75 rubles), and the balance of account 42 will show the trade markup on the balance of goods on December 1 (116-25 rubles).

Of course, the calculation of the realized trade markup is not made for each product separately, but in general for all products.

Does this accounting method affect the accuracy of identifying financial results of economic activity, in particular, gross profit? To analyze this, based on the data of the above example, we calculate this indicator based on the fact that goods are accounted for by the cost of acquisition and using various methods of valuation of goods.

1. Average cost method .

The average price of goods is 55-35 rubles. (4428/80)

Goods cost:

A) implemented in November - 3044-25 (55 * 55-35)

2. FIFO method (see table 5).

Table 5

FIFO Method

Indicators	Sum
	1388-00
	840-00
	548-00
Cost of goods sold in November (4428.00-1388.00)	3040-00

3. LIFO method (see table 6).

Table 6

LIFO method

Indicators	Sum
	1384-00
	550-00
	834-00
Cost of goods sold in November (4428.00-1384.00)	3044-00

Product A in November was sold to customers at a price of 60-00 rubles. for 1 piece (without VAT), therefore, the proceeds from the sale of goods A for November amounted to 3,300-00 rubles. (60-00*55).

Let's calculate the gross profit from the sale of product A with various methods for evaluating goods (see table 7).

Table 7

Gross profit from the sale of product A

Method estimates goods	Sales proceeds	Purchase cost of goods sold	Gross profit (2-3)
By average cost	3300-00	3044-25	255-75
FIFO	3300-00	3040-00	260-00
LIFO	3300-00	3044-00	256-00

As you can see, the gross profit from sales, provided that not all goods are sold, is different depending on the valuation method, which is quite natural. If all goods were sold (without a balance), then the above indicator would be the same in all cases.

The data in Table 7 show that if the organization accounted for goods at acquisition cost and applied the method of evaluating goods at average cost, then the amount of gross profit would completely coincide with this indicator calculated under the conditions of using sales prices as accounting.

Therefore, information on gross profit calculated using the “average percentage” method is reliable.

Legality of using the proposed methodology

Let us analyze this accounting technique from the point of view of the legality of its use.

Formally, based on the Regulations on Accounting and Accounting and PBU 5/98, it is not recommended to take into account goods at selling prices in wholesale trade organizations. However, considering that in some cases an organization has the right to do this, guided by the Accounting Regulations "Accounting Policy of Organizations" (PBU 1/98), approved by order of the Ministry of Finance of Russia dated 09.12.1998 No. 60n. Paragraph 7 of PBU 1/98 says: “The accounting policy of an organization should ensure: ... the reflection in accounting of the facts of economic activity, based not so much on their legal form how much of the economic content of the facts and business conditions (the requirement of priority of content over form; ... rational accounting, based on the conditions of economic activity and the size of the organization (the requirement of rationality) ". In addition, according to paragraph 16 of PBU 1/98, the organization has the right to develop new methods of accounting, if their application "... involves a more reliable presentation of the facts of economic activity in the accounting and reporting of the organization or lower labor intensity of the accounting process without reducing the degree of reliability.(underlined by us - V.P. and T.K.)

What gives our organization the use of sales prices as accounting?

The fact is that with this method, to calculate the cost of goods sold to be written off from financially responsible persons, it is enough to perform one arithmetic operation: find 83.33% of the credit turnover of account 46. The degree of reliability of this information, as mentioned above, is not reduced. If the accounting (sales) price was formed taking into account VAT, it would be even simpler: the credit turnover of account 46 would reflect the cost of goods sold at discount prices, as is the case in most retail organizations when accounting for goods at sales prices.

In our organization, the range of goods includes more than 3,000 items, and in terms of manual labor, determining the cost of acquiring sold goods for each item would require the introduction of an additional two people into the accounting staff of the organization. Now one chief accountant copes with all the work. In addition, sales managers and warehouse workers keep records of goods by name, as managers are interested in information about sales volumes and the availability of the entire range, and storekeepers keep inventory cards as materially responsible persons. If the accounting department keeps records on the names of goods, then this will be a duplication of accounting for managers and warehouse workers.

Selling prices for goods change relatively infrequently. When they change, if there are balances for which prices change, they are revalued.

All of the above allows us to assert that in a number of cases, based on the specific conditions of the organization's economic activity, guided by the principle of accounting rationality, it is possible to use sales prices as accounting prices in wholesale trade organizations. Of course, this should be described and justified in the order on the accounting policy of the organization.

Of course, our proposal in modern conditions, when the vast majority of organizations use modern computer technology for accounting, is applicable to a limited number of enterprises and under certain conditions (manual labor of accountants, relative price stability, analytical accounting of goods by managers and warehouse workers, etc.) P.).

In whatever area the organization carries out its activities, one cannot do without well-organized accounting. Its maintenance is necessary both for the company itself and tax services. The information received is extremely important. Depending on the specific industry, there may be various features and accounting complexity. Wholesale is no exception.

Functions performed

The main function of accounting in wholesale trade is the accounting of goods in enterprises. But if you look in detail, you get an impressive list:

Also, the information obtained during the course is used by tax authorities, banks, investors and other interested parties.

The main points on which accounting is concentrated are the receipt of goods at the warehouse, their storage and final sale. In this case, all costs associated with any of these operations are fixed. In addition, accounting for the movement of goods within the warehouse plays an important role. Especially if services for the transportation of goods were provided by third-party firms. In this case, it is necessary to record the costs incurred in connection with this.

On the this moment trade, including wholesale, must be carried out in strict observance of the law and legal acts. Therefore, all aspects of accounting at wholesale enterprises are regulated as much as possible. Regulations related to accounting for wholesale company divided into five levels.

1. Law "On Accounting", the Civil Code of the Russian Federation, decrees and resolutions of the President and the Government of the Russian Federation, as well as other laws on accounting.
2. Accounting standards.
3. Regulations of the Ministry of Finance of the Russian Federation. This includes various orders, letters, recommendations and comments.
4. Normative documents issued by other ministries and departments.
5. Orders and other accounting documents adopted in a particular organization.

Based on the general content of these regulations, it is possible to formulate a number of mandatory accounting rules in wholesale trade (they do not differ too much from the usual accounting rules):

1. It is necessary to carry out a complete accounting. Selectivity is not allowed. Any property of the company and ongoing operations, income received, etc. must be strictly recorded.
2. Accounting should not be interrupted. Data must be processed continuously and on a daily basis.
3. Accounting should be based on the content of the primary documentation. Deviations from its content are not allowed.
4. If wholesale imported goods, then when accounting, you need to take into account all foreign exchange contracts, passports of monetary transactions.

Differences from retail accounting

Accounting in wholesale trade has some differences from accounting in retail trade. This is due to the fact that there are purchases of large lots of goods, but the sale takes place in large or small lots, independently or with the help of dealers. All this must be reflected in the reporting.

If the entire batch of products was sold, then it will be enough to draw up an invoice in the 1C program. It also fixes the profit.

In the case when the goods were sold in batches, invoices will need to be drawn up for each batch separately. Of course, this is more difficult and time consuming than the option of selling the entire lot.

Work with foreign suppliers has already been mentioned above. It is she who often complicates the accounting. If the work is carried out with domestic manufacturers, difficulties, most likely, will not arise.

Another difference between wholesale and retail accounting is the tax options available. In the first case, these are DOS and, in the second - UTII and STS. When using UTII, the accounting procedure in retail trade is simplified as much as possible. Of course, accounting at a wholesale enterprise is much more complicated.

If you want to briefly describe the differences between these two forms of trading in terms of accounting, then it is worth noting various forms taxation and the volume of documentation produced (as a direct consequence of sales volumes).

Possible difficulties

The main difficulty is the need to take into account foreign exchange contracts when working with foreign suppliers. This has already been mentioned above.

When purchasing in the territory of the Russian Federation, some problems may arise when exchanging primary documentation, such as waybills for goods and transport, as well as contracts, if the supplier operates in another city. In order to avoid such inconvenience, it is necessary to appoint employees responsible for the exchange of documents in advance.

One of the advantages of accounting in wholesale trade is the ability to choose between two forms of taxation, namely, DST and STS.

When choosing one of these forms, you need to pay attention to the following criteria:

1. Annual revenue exceeds 60 million rubles. In this situation, you don't have to choose. DOS and, as a result, a full set of taxes: on property, transport, profits, VAT, land and environmental fees. For every tax base You will have to pay separately (if any).
2. Annual revenue less than 60 million rubles. A choice is provided. It will be more profitable to use the USN. In this case, taxes will be levied on the difference between the expenses and income of the firm.

A feature and advantage of accounting in wholesale trade can be considered that the accountant does not require high qualifications and any specific skills. The bulk of the work is done software. This avoids large expenses for the maintenance of a large staff of highly qualified employees. It will be enough to purchase licensed software.

Thus, a must for any wholesale business, large or small. It allows you to conduct the business of the company as rationally and profitably as possible, based on previously obtained statistical data. In addition, reporting trading operations as transparent as possible.

A lecture on the basics of accounting in trade is presented below.