The sale of products by a manufacturing enterprise is the most important indicator of the volume of its activities. The sale of finished products completes the circulation of funds advanced for production. It is necessary to resume the production cycle.

Sales of products are carried out in accordance with concluded agreements with buyers (customers) or through free sale through retail trade. The contracts indicate the assortment, shipment time, quantity and quality of products, price, form of payment, sanctions for non-fulfillment of contractual obligations, etc.

The buyer's right of ownership to the products purchased under the contract arises from the moment of its transfer (Article 223 of the Civil Code of the Russian Federation). The transfer of products is recognized as handing it over to the consumer, handing over to the carrier for sending to the consumer or handing over to the communication organization for sending to the consumer. Products are considered handed over to the buyer from the moment of its actual receipt in the possession of the buyer or the person specified by him. The transfer of products is also equated with the transfer of shipping documents to it.

The moment of sale is considered either the date of crediting the payment from the buyer to the settlement account, or the date of shipment (release) of the products and the presentation of payment and settlement documents by the buyer. When calculating in the order of planned payments, the moment of sale is the date of shipment of products to the consumer. The company determines a specific option for accounting for sales independently, in accordance with its accounting policy.

To account for the sale of products in accounting, a synthetic account 90 “Sales” is used. This account is active-passive and operational-resulting. The debit of this account takes into account the cost of goods sold and all other expenses covered from the sales proceeds, and the credit - only the proceeds from the sale of products. The result from the sale of products on a monthly basis, in the form of profit or loss, is written off to account 99 “Profit and Loss”. At the end of the month, this account should not have a balance (with the exception of agricultural enterprises).

In accounting, products are considered sold at the time of their shipment, with the transfer of ownership of the products to the buyer. Therefore, with both methods of selling products for tax purposes, finished products shipped or presented to buyers at selling prices (including VAT and excise taxes) are reflected in accounting records as follows:

Debit account 62 “Settlements with buyers and customers”

Account credit 90 “Sales”

Simultaneously with the above entry, the cost of the products shipped or presented to the buyer is written off. At the same time, it must be borne in mind that the write-off of shipped products in accounting, depending on the adopted accounting policy, is reflected in different ways.

In the case of accounting for finished products at the actual production cost, the value of shipped products in accounting is written off as follows:

Debit account 90 “Sales”

If accounting for finished products is carried out at the standard (planned) cost, then the actual production cost of shipped products is reflected in the following entry:

1. Debit account 90 “Sales”

Account credit 43 “Finished products”- for the standard (planned cost) of shipped products.

2. Debit account 90 “Sales”

Account credit 40 “Vtusk products (works, services)”- for the amount of deviations of the actual production cost of finished products from their standard (planned) cost. In this case, the overspending is written off by an ordinary entry, and the savings - by a reversal one.

In the case of accounting for finished products at a variable cost, its value in accounting is written off in the following entries:

Debit account 90 “Sales”- on the actual variable cost of shipped products

Account credit 43 “Finished products”- for the actual standard (planned) cost of shipped products; 40 “Output of products (works, services)” - for the amount of deviations of the actual reduced (shop) cost of finished products from their standard (planned) cost; 26 “General expenses”- for the amount of general business (conditionally fixed expenses).

Manufacturing enterprises calculate value added tax (VAT) and excise tax from the amount of products sold.

The object of VAT taxation is the turnover on the sale of goods, work performed and services and goods imported into the territory of the Russian Federation.

The VAT rate is charged in the following amounts:

• 10% - for food products (except for excisable goods) and goods for children according to the list approved by the Decree of the Government of the Russian Federation;
• 18% - for other goods (works, services), including excisable food products.

The procedure for accruing and reflecting VAT in accounting depends on the accepted method of selling products.

With the method of selling products “by shipment”, the following entry is made in accounting for the amount of VAT accrued in favor of the budget:

Debit account 90 “Sales”

The repayment of debts to the budget is carried out regardless of whether payments have been received from buyers for the products sold by them or not. The transfer of VAT to the budget in accounting is reflected in the entry:

With the method of selling products “on payment”, the debt manufacturing enterprise before the budget for VAT arises after payment for products by buyers. Therefore, the following entry is made in the accounting records for the amount of VAT on shipped and paid products:

Debit account 90 “Sales”

Credit of account 68 “Calculations on taxes and fees”

The transfer of VAT to the budget in accounting is reflected in the entry:

Debit account 68 “Calculations on taxes and fees”

Credit of account 51 “Settlement accounts”

Manufacturing enterprises can also organize accounting for the sale of products using the “cash” method using account 45 “Goods shipped”. With this option, the procedure for recording transactions for the sale of finished products will be as follows:

1. Debit account 45 “Goods shipped”

Account credit 43 “Finished products”- on the accounting value of shipped products;

2. Debit account 51 “Settlement accounts”

- receipt of payment from buyers to the current account for the products sold by him;

3. Debit account 62 “Settlements with buyers and customers”

Account credit 90 “Sales”- reflection of the amount of revenue

from the sale of products;

4. Debit account 90 “Sales”

Credit of account 68 “Calculations on taxes and fees”- for the amount of VAT on the amount of sales in favor of the budget;

5. Debit account 90 “Sales”

Account credit 45 “Goods shipped”- write-off of accounting cost of sold products.

Manufacturing enterprises may also be payers of excise tax. excises- this is a type of indirect taxes, with the help of which the differential income of an enterprise that arises from the production of certain types of products due to natural, transport and other reasons beyond the control of the enterprise is withdrawn to the budget. The list of excisable goods and the amount of excises are established by a decree of the Government of the Russian Federation. In particular, excisable goods include: oil, natural gas, wine and vodka products, ethyl alcohol from food raw materials, beer, tobacco products, cars, jewelry, carpets and rugs, clothes made of genuine leather, crystal products and some other products.

The object of excise taxation is the turnover on the sale of excisable products in the current selling prices.

Accounting for settlements with the budget for excises is carried out on account 68 “Calculations for taxes and fees”, sub-account “Calculations for excises”. The accrual of excise in accounting is reflected in the debit of account 90 “Sales” and the credit of account 68, sub-account “Calculations on excises”. The transfer of excise tax to the budget is reflected in the debit of account 68 “Calculations on taxes and fees” and the credit of account 51 “Settlement accounts”.

In the cost of shipped and sold products, suppliers, in addition to production costs, also include marketing costs. Their write-off for both methods of selling products in accounting is reflected in the entry:

Debit account 90 “Sales”

Credit of Account 44 “Sales Expenses”

In accordance with the agreements concluded between enterprises, a preliminary form of payment for products scheduled for delivery may be applied. In this case, the company issues an invoice and sends it to the buyer. After receiving this document, the buyer transfers the amount of payment for the products to the supplier by a payment order. The amount received in the accounting department of the enterprise is considered as accounts payable and is reflected in the following entry:

Debit account 51 “Settlement accounts”;

Account credit 62 “Settlements with buyers and customers”

After the shipment of products, it is considered sold and is written off in accounting records:

Debit account 62 “Settlements with buyers and customers”

Account credit 90 “Sales”

In the event that prepayment is made in the form of an advance payment and is not directly related to a specific invoice, payments received from buyers in the form of an advance in accounting are reflected in the entry:

Debit account 51 “Settlement accounts”

Credit of account 62 sub-account “Calculations on advances received”

At the same time, VAT is charged, payable to the budget, on the amount of the advance payment received at the established rate. The following entry is made in the accounting for the amount of VAT accrued:

Credit of account 68 “Calculations on taxes and fees”

When products are shipped to buyers, the amount of the advance payment received is first restored in the amount of VAT. This operation in accounting is reflected in the reverse entry:

Debit account 68 “Calculations on taxes and fees”

Account credit 62, sub-account “Settlements on advances received”

After that, all operations related to the sale of products are reflected in the accounting records. The offset of received advances with receivables in accounting is reflected in the following entry:

Debit account 62, sub-account “Calculations on advances received”

Account credit 62 “Settlements with buyers and customers”

A situation is possible when the buyer refuses the finished products shipped to his address if the goods were sent erroneously, in violation of the delivery time, poor product quality and for other reasons. In this case, in the accounting department of the manufacturing enterprise, operations related to the shipment and sale of products are reversed. Then the cost of shipped products in accounting is reflected in the entry:

Debit account 76 “Settlements with various debtors and creditors”

Account credit 43 “Finished products”

Funds of the enterprise, participating in economic activity, make a circuit. The movement of funds is determined by three relatively independent processes: supply, production, sale.

The process of selling products is the final stage in the circulation of enterprise funds. At this stage, a set of measures for the sale of finished products, works, services to the buyer is carried out. The result of the sale process for the manufacturing organization is the revenue that the enterprise uses to restore inventories, maintenance of supply and production processes, for the formation of funds of accumulation for the implementation of other purposes. The process of selling products is carried out in four stages: 1) the conclusion of the contract; 2) drawing up an implementation plan, taking into account the balances in the warehouse; 3) fulfillment of the conditions for the delivery of products specified in the contract; 4) receipt of payment to the current account.

The process of selling products (works, services) - this is a process during which the enterprise sells finished products (works, services) to the buyer and receives revenue.

Documentary confirmation of the fact of sale indicates that the manufactured products correspond in quality, assortment, terms of delivery and price according to market demand. Answer to main question: "Did the enterprise manage to cover the costs incurred and make a profit with the funds received in the form of revenue?", the enterprise can only after the manufactured products are sold. In this connection, the accounting tasks at this stage are the following:

1. Properly set primary accounting at the stage of the process of selling products (works, services);
2. Economically justified price for sold products;
3. Correctly calculated actual cost of goods sold;
4. Implementation of the control function for the timely repayment of receivables;
5. Calculation of the financial result from the sale of products.

Reflection of the implementation process on the accounts of accounting

The process of selling (selling) products is reflected in account 90 "Sales". This account reflects the income and expenses of the organization for the main and secondary activities. This account is active-passive, depending on the account corresponding to it.

Typical accounting entries:

For the debit of account 90:

1. D90 K43- finished products of the current year are sold at the planned cost;
2. D90 K43- finished products of the previous year were sold at actual cost;
3. D90 K68— VAT included;
4. D90 K44- written off selling expenses;
5. D90 K20 - adjustment for sold products written off;

On the credit of account 90:

1. D62 K90- revenue for sold products has been accrued (VAT is calculated from this amount).

At the end of the year is determined financial results from sales by comparing debit and credit turnover.

The result from the sale of products as a whole is determined on account 90/9 "Profit (loss) from sales"

If the debit turnover is greater than the credit turnover, then the economy has received a loss - D90/9 K 90/1.

If the credit turnover is greater than the debit turnover, then the farm has made a profit - D90/1 K90/9.

Profit (loss) for the whole economy is reflected in account 99.

If the amounts accounted for in the debit of account 90/9 are greater than the turnover on the loan, then the result of sales is a loss D99 K90/9.

If the amounts recorded on the credit of account 90/9 are greater than the turnover on the debit, then the result from sales is profit - D90/9 K99.

Practical task on the topic: "Accounting for the sales (sales) process in accounting"

Exercise 1. LLC Svet sold 320 c. buckwheat at the planned cost of 7,685 rubles. for 1c. The actual cost of 1 c. - 7 625 rubles. for 1c. Selling expenses amounted to RUB 183,000. The average selling price for 1c. 8 000 rub. VAT -10%. Determine the result from the sale of products, draw up correspondence accounts.

1. D90 / 2 K43 - (320 * 7 685) \u003d 2,459,200 rubles.
2. Adjustment for 1 c. 7 625-7 685 = 60 rubles
3. D 90/2 K 20 (60 * 320) \u003d 19,200 rubles.
4. D 90/2 K44 - 183,000 rubles.
5. D62 K90 / 1 - 2,560,000 rubles.
6. D90 / 3 K68 - 256,000 rubles.

Dt (Debit)	90 "Sale of buckwheat"		CT (Credit)
opening balance - rub.
1) RUB 2,459,200 3) 19,200 rubles. 4) 183,000 rubles. 6) 256,000 rubles.		5) 2,560,000 rubles.
Turnover RUB 2,879,000		Turnover RUB 2,560,000
		RUB 319,000
Total RUB 2,879,000		Total RUB 2,879,000

1. D 90/9 K 90/1 - 319,000 rubles.
2. D 99 K 90/9 - 319,000 rubles.

Task 2. Rassvet LLC sold 280 c. wheat at the planned cost of 185 rubles. for 1c. The actual cost of 1 c. — 193 rubles. Selling expenses RUB 10,485 The average selling price for 1c. 240 rub. VAT -10%. Determine the result from the sale of products, draw up correspondence accounts.

1. D90 / 2 K43 (280 * 185) = 51,800 rubles.
2. Adjustment for 1 c. 193 rub. — 185 rubles. = 8 rubles.
3. D 90/2 K 20 (8 * 280) \u003d 2,240 rubles.
4. D 90/2 K44 - 10,485 rubles.
5. D62 K90 / 1 - 67,200 rubles.
6. D90 / 3 K68 - 6,720 rubles.

Dt (Debit)	90 "Sale of wheat"		CT (Credit)
opening balance - rub.
1) 51,800 rubles. 3) 2 240 rub. 4) 10,485 rubles. 6) 6 720 rub.		5) 67200 rub.
Turnover RUB 71,245		Turnover RUB 67,200
		RUB 4,045
Total RUB 71,245		Total RUB 71,245

1. D 90/9 K 90/1 - 4,045 rubles.
2. D 99 K 90/9 - 4,045 rubles.

Task 3. Luch LLC sold 780 units. parts at the planned cost of 380 rubles. for 1pc. Actual cost of 1 pc. - 400 rubles. Sales expenses 15,000 rubles. Realization price for 1 piece. 740 rub. VAT -18%. Determine the result from the sale of products, draw up correspondence accounts.

The sale of goods or services is the main source of income for the firm. The reflection of the sale in the accounting occurs either at the time of shipment, or at the time of payment. Each shipping case involves its own postings.

The sale of goods is reflected in the debit of the sub-account "Cost" () and Credit 41 of the account, the sub-accounts for which are determined by the type of trade (wholesale / retail, etc.):

• Proceeds from the sale of goods are reflected in the Credit of account 90 sub-account "Proceeds" in correspondence with the account.

The sale of goods can be carried out through an intermediary. Then it is necessary to make postings Debit 45 Credit 41 "Goods in warehouses". As goods and materials are sold, they make business records on the debit of account 90 "Cost" and credit. When exporting goods, the same postings are made.

On the main taxation system, it is necessary to pay VAT on sales. Tax reflection is done by posting Debit VAT Credit.

In retail, goods are sold at their selling price. The markup is done by. When implementing at the end of the month, you need to make reversal entries:

• Debit 90 "Cost" Credit 42.

Postings for the sale of goods in wholesale trade

Usually it can be made on an advance payment or upon shipment of the goods.

Prepaid

The organization then shipped goods in the amount of 99,500 rubles. (VAT 15,178 rubles).

Wiring:

Account Dt	Account Kt	Wiring Description	Posting amount	A document base
			99 500	bank statement
		Issuing an advance invoice	15 178	Ref. invoice
		Accounted for revenue from or goods	99 500	Packing list
		VAT accrued on sales	15 178	Packing list
		Written off sold goods	64 000	Packing list
		Advance credited	99 500	Packing list
			99 500	Invoice
		Advance VAT deduction	15178	Invoice

By shipment

The organization shipped goods to the buyer in the amount of 32,000 rubles. (VAT 4881 rubles). Payment received after delivery.

Wiring:

Account Dt	Account Kt	Wiring Description	Posting amount	A document base
		Reflected revenue from the sale of goods	32 000	Packing list
		VAT accrued on sales	4881	Packing list
		Written off sold goods	385	Packing list
		Issued sales invoice	32 000	Invoice
		Payment received from buyer	32 000	bank statement

Sale of goods in retail

For the day, the sales revenue in the store amounted to 12,335 rubles. Accounting is kept at sales prices, the organization is on the UTII taxation system, the outlet is automated. Money on the same day handed over to the cashier of the company.

Wiring:

Account Dt	Account Kt	Wiring Description	Posting amount	A document base
		Receipt of proceeds from the sale of goods	9000	Help-report of the cashier
		Write-off of sold goods at sale price	9000	Help-report of the cashier
		Proceeds put into cash	9000	Incoming cash order
		Calculation of markup on sold goods	-3700	Help-calculation of write-off markup

Transactions for the sale or provision of services

When selling services, the same accounts are involved, only instead of 41 accounts there are 20 accounts, which collect all the costs that make up the cost.

The organization performed services in the amount of 217,325 rubles. The cost of the service amounted to 50,000 rubles.

Service postings.

Finished productsis the final product production process organizations.

In the mining and manufacturing industries, the production process is not the same, and therefore the composition of the finished product will be different.

At enterprises manufacturing industries To finished productsinclude products that have completely passed the entire technological process and technical tests. These products must meet the requirements established by mandatory standards and comply with the technical specifications, completed and handed over to the warehouse of finished products or to the customer. The quality of the finished product must be confirmed by a quality certificate. Products that have not passed all the stages of processing and assembly, technical testing and acceptance by the technical control department or incompletely completed are referred towork in progress.

Under finished products of extractive industriesunderstand mined (raised to the surface of the earth) raw materials, fuel, ore, industrial electricity, etc.

The correct organization of accounting for finished products involves the development of its nomenclature , the basis for the compilation of which is the classification of finished products according to certain characteristics (All-Russian classifier of products), which makes it possible to distinguish one product from another (model, style, article, class, brand, grade, etc.). Each type, grade, size, etc. is assigneditem number,fixed on all documents that draw up the movement of finished products.

Accounting for finished products is carried out in two meters: natural (or conditionally natural) and cost.

The release of finished products from the workshop is documented by the following primary documents: a statement for the delivery of finished products from the workshop to the warehouse, an invoice for the delivery of finished products, an acceptance certificate (p. 330).

All source documents are made in two copies in physical terms. The first copy, signed by the warehouse worker, is returned to the manufacturing shop, and the second remains in the warehouse. On the basis of the first copies of primary documents, a statement is compiled on the release of finished products in physical terms (for a five-day period, a decade, a month).

The procedure for evaluating finished products is determined by the Regulations on accounting"Accounting for inventories" (PBU 5/01). In accordance with this document, current accounting uses the following types finished product evaluation:

The actual production cost, which is the sum of the actual costs of producing the product. Typically used in factories mass production and limited range of products;

332 Lesson 14

Reduced production cost. Calculated based on actual production costs without general business expenses;

Wholesale selling prices used as fixed discount prices;

Planned (normative) production cost. Separately, deviations of the actual production cost from the planned (normative) are taken into account. A variation of this method is the evaluation of finished products at a reduced planned production cost or free selling prices (tariffs) increased by VAT.

Accounting for goods sold at retail is carried out at free market prices.

Finished products in stock are accounted for in the same way as.

Finished products are accepted to the warehouse by a materially responsible person, and large-sized products are accepted by a customer representative at the place of manufacture or assembly. For each item number of finished products, a warehouse accounting card is opened, entries in which are made on the basis of primary documents. According to the cards, at the end of the month, the financially responsible person draws up a balance sheet of finished products (in the context of item numbers) and transfers it to the accounting department. The register is used to control the correctness of warehouse accounting. At automated warehouses, records of production output and movement through warehouses are compiled daily.

Primary documents on the release of finished products in the accounting department of the organization are checked and taxed. Based on them, a free register is compiled at the end of the month -statement of output of finished products for the month.

This register reflects data on the daily output of products both in kind and in value terms. In this statement, finished products are reflected in a solid (accounting) estimate. It is developed in each business entity independently and is valid for a long time.

Actual production costis a calculated indicator and is determined on the basis of production cost accounting data contained in cost registers (for example, in a cost accounting sheet). According to the final data of this statement, entries are made in the accounting accounts on the release of products from production.

Accounting for the availability and movement of finished products is carried out on an active synthetic account 43 "Finished products".

In practice, two options for entries in the accounts are used, reflectingrelease of finished products from production.

First option used in organizations that use account 40 “Output of products, works, services” in accounting. In this case, the following procedure for recording operations on the release of products from production on the accounts applies.

Example. The standard cost of finished products released during the month from production amounted to 200,000 rubles, the actual cost was 195,000 rubles.

Solution.

1. Within a month for the standard cost of manufactured products:

Set of c. 40 "Output of products, works and services" 200,000 rubles.

2. At the end of the month, for the actual production cost of finished products:

Dr. c. 40 "Issue of products, works and services" 195,000 rubles.

Set of c. 20 "Main production" 195,000 rubles.

3. The excess of the standard cost of finished products over its actual cost is reversed:

Dr. c. 90 "Sales" 5000 rub.

Set of c. 40 "Issue of products, works and services" 5000 rubles.

With the second option accounting for the release of finished products, account 40 “Finished products” is not used.

At this option Accounting for finished products on account 43 "Finished products" in the balance sheet is reflected at the actual production cost.

Example. The planned cost of finished products released from production during the month was 200,000 rubles, and the actual cost was 220,000 rubles.

Solution.

1. Within a month for the planned cost of manufactured products:

Dr. c. 43 "Finished products" 200,000 rubles.

Set of c. 20 "Main production" 200,000 rubles.

2. At the end of the month, by the amount of the excess of the actual production cost over the planned one:

Dr. c. 43 "Finished products" 20,000 rubles.

Set of c. 20 "Main production" 20,000 rubles.

Similarly, accounting for the release of finished products from workshops is carried out. auxiliary industries if this product is intended for third parties. Finished products used for consumption within the organization are not taken into account on account 43 “Finished products”.

Accounting for the sale of productsbegins with the issuance of documents. The organization must issue an order from the marketing department for the shipment of products in accordance with the supply contract, which is sent to the warehouse of finished products and on the basis of which the warehouse workers select and pack the products. This order must contain the following details: product name, variety, size, quantity. An invoice or a combined document of a standard form is issued for the selected products -invoice order(p. 333).

After the products are picked up, the storekeepers transfer them to the forwarder. The order-invoice must be signed by the storekeeper, forwarder, head of the service, who is directly involved in the sale of products. Usually, an order-waybill is made in two copies, the first of which is transferred to the freight forwarder. It is used in transport documents to indicate the number of pieces, the weight of the cargo, the amount of payment for the transportation (for example, the railway tariff). The second copy remains with the storekeeper and serves as a supporting document for him on the release of finished products from the warehouse. On the basis of invoice orders, the materially responsible person of the warehouse makes records on the release of finished products in the warehouse accounting cards. After that, the second copy is transferred to the accounting department.

The next day after the shipment of the products, the first copy of the order-invoice, together with a receipt for the dispatch of the goods, also enters the accounting department. On large enterprises with a large turnover, the number of copies can be much larger. The first and second copies of the invoice order, together with the attached documents (receipts), reflecting the legality and correctness of the shipment of products, are transferred to the financial department or financial group organizations where the correctness of the shipment is checked, its compliance with the terms of delivery.

After that, an invoice can be issued for the shipped products (p. 335), in which it is necessary to indicate the invoice amount, assortment, quantity, price, in a separate line the cost of packaging or other packaging, the railway tariff paid by the buyer (sometimes the amount of the paid railway tariff may be included in the payment amount), a separate line indicates the amount of VAT payable to the budget.

When concluding a contract for the supply of products, the place to which the supplier himself bears the costs of sending must be indicated. This can be an ex-warehouse, an ex-departure station, an ex-car-destination station, etc. In our country, an ex-car-departure station is most often used (railway tariff and loading into wagons).

The document for payment for products must be submitted to the bank to claim payment within three days from the date of shipment.

The supplier records issued invoices in the Sales Book (p. 336) in chronological order. Invoices are drawn up for all goods sent to the buyer, including those for which the VAT rate is zero.

Upon receipt of an advance, the supplier draws up an invoice and registers it in the sales book. An invoice is also drawn up upon receipt of:

financial assistance;

Interest on bills;

Interest on commodity credit by the amount of excess of the interest rate over the refinancing rate of the Central Bank of the Russian Federation;

Insurance payments received under insurance contracts for the risks of non-fulfillment of contractual obligations.

To control the correctnesssettlements with the budget for VATa special register is maintained - the Book of Sales.

Accounting for the sale of products, works and services

Sales book

Taxpayer-sellerJSC "Electroapparat"An identification number 7814021761 Sale since January 1 to _200_

Chief Accountant_______Signature Gurov

The data of invoices and payment requests-orders are recorded in the statement of shipment and sale of products.

Statement of shipment and sales of products

The statement contains indicators reflecting the actual cost of products shipped to the buyer. This register combines synthetic and analytical accounting of the movement of goods shipped. It also reflects data on settlements with buyers, on the basis of which the accounting department of the organization controls their condition, identifies documents not paid on time, and takes measures to eliminate overdue debts.

The statement contains all the necessary data on products, the payment deadline for which has not come, on overdue payments, goods in safekeeping. After a month, unpaid goods are transferred to newly opened shipping lists. The data of these statements are grouped in order to identify the balance of goods shipped within the standard payment period, unpaid goods, goods in safe custody. The amounts thus identified are then reflected in the quarterly or annual balance sheets.

The data of this register are used in the control of turnover on accounts 45 "Goods shipped" and 90 "Sales".

The costs associated with the shipment and sale of products are calledbusiness expenses. These include:

the cost of tare and packaging of finished products in the warehouses of finished products.If the same products are packaged in the same container, but in the main production workshops, then such costs are production costs and are not classified as commercial costs;

costs for the delivery of products to the station of departure.If payments for products are made at the price of the ex-station of destination, then the costs of delivery to the destination station are taken into account by the supplier in the shipping statement in a separate column and debited to account 90 "Sales" as a separate item, these costs are not shown on account 43 "Finished products" ;

shipping costs for this product. vehicles (wagons, barges, ships);

commission expenses,expenses paid to marketing or any other intermediary organizations or persons facilitating the sale of products;

warehouse maintenance costsfor storage of products in the places of its sale;

Selling expenses do not include the costs of packaging and transportation of products, reimbursed by buyers. They are recorded on account 45 "Goods shipped".

Analytical accounting of commercial expenses is carried out for each of the listed items on the basis of primary documents. Register analytical accounting is statement number 15 or account card 44 “Sale Expenses”, compiled by items of commercial expenses for the month with cumulative totals from the beginning of the year. For the purpose of control in this register, data on the estimate of commercial expenses can be provided.

Synthetic accounting of commercial expenses is carried out on an active collection and distribution account 44 “Sale expenses”. On its debit, all expenses associated with the shipment and sale of products are collected. The credit reflects the amount of write-off commercial expenses related to the sold (paid) products. This account may have a debit balance showing the amount of shipping charges not paid by customers by the end of the month. When compiling balance sheet this balance is added off-system to the balance of account 45, and the shipped goods are shown in the balance sheet at full actual cost.

For the amount of costs for the sale of products in accounting, entries are made in the debit of account 44 "Expenses for sale".

The composition of operations for accounting for sales expenses

sch. 44

Dr. K-t

C n - the amount of expenses for the sale related to products not paid until the end of the month, shipped to the buyer

Cost of tare and packaging (loan account 10)

Packing expenses (credit account 70, 69) Write-off of sales expenses related to payment Expenses for transporting products (debit account 90) by own transport (credit account 23)

Payment for loading and unloading operations through accountable persons (loan account 71)

About - sales expenses for the current period

C to - sales costs related to products not paid for before the end of the month

Expenses accounted for in the debit of account 44 “Sales costs” are included in the cost of goods sold (debit of account 90 “Sales”, credit of account 44).

All business expenses forhow they are included in the costsold products can be divided into two groups: direct and indirect.

Direct selling expensesare directly related to the sale of specific types of products and should be included in the cost of these products. If not all shipped products are sold in the reporting month, then in accounting it is necessary to allocate these costs. In this case, commercial expenses are distributed between the paid part of the products and the balances (products not paid until the end of the month). The distribution base may vary depending on the value of the product, its weight, etc. An example of a direct selling expense is the cost of packaging.

Indirect selling expensesmake up the bulk of this group of expenses. They belong to several types of products sold, so they also need to be distributed. They are distributed in two stages: first between individual types of products, then between sold products and the balance of goods shipped, but not paid for before the end of the month. The most commonly used distribution is proportional to the cost of goods sold and the balance of goods shipped in the valuation at accounting prices.

By taking part in fairs and exhibitions;

Purchasing outdoor advertising media;

For drawings, prizes, etc.

Expenses for the purchase (manufacturing) of prizes for tax purposes are normalized. The amount of such expenses should not exceed 1% of the revenue received in the reporting period. The same rule applies to advertising costs that are not included in the list of non-standardized costs.

Example. The organization's revenue in the reporting month is 236,000 rubles, including VAT of 36,000 rubles. During the advertising campaign, 5,000 rubles were spent on awarding prizes to the winners of the competition.

Solution.

Implementation - the final stage of the circulation of assets of the organization. As a result of the sale of products, works, services, not only the costs of its production and sale are reimbursed, but also the result of the sale is revealed, namely: profit and loss.

The Accounting Regulation "Income of the organization" (PBU 9/99) defines the conceptsale and recognition of sales income.

Revenue is recognized in accounting when the following conditions are met:

The right to receive this proceeds arises from a specific contract or is otherwise appropriately confirmed;

The amount of proceeds can be determined;

There is confidence that as a result of a particular operation there will be an increase in the economic benefits of the organization;

The right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer (the service has been rendered);

The costs incurred or to be incurred in connection with this transaction can be determined.

In the Tax Code of the Russian Federation, sale is understood as the transfer of ownership of goods, as well as the results of work or services performed by one person to another, on a reimbursable basis.

Sale of products, works and services is currently carried out:

At free (contractual) selling prices and tariffs increased by the amount of VAT;

At state regulated wholesale prices and tariffs, increased by the amount of VAT;

At state regulated retail prices and tariffs increased by the amount of VAT, etc.

The synthetic account, on which the full actual cost of sold products is calculated, the revenue is reflected and the financial result is calculated, is account 90 “Sales”.

The debit of this account takes into account the full actual cost:

Finished products and semi-finished products of its production, sold to the side;

Works and services of an industrial nature, rendered to the side;

Works and services of a non-industrial nature, rendered to the side;

Purchased products;

Finished products and semi-finished products transferred to their service industries and farms.

The credit of account 90 "Sales" reflects the proceeds received for the products sold.

In the development of account 90 "Sales", a number of sub-accounts are maintained:

90-1 "Revenue";

90-2 "Cost of sales";

90-3 "Value Added Tax";

90-4 "Excises";

90-9 "Profit/loss on sales".

Sub-account 90-1 "Revenue" takes into account the receipt of assets recognized as revenue. It is intended to reflect the organization's revenue from common species activity accumulatively (since the beginning of the reporting year). Subaccount 90-1 "Revenue" is closed only at the end of the reporting year.

No entries are made on the debit of sub-account 90-1 during the reporting year.

Sub-account 90-2 "Cost of sales" takes into account the cost of products sold, for which revenue is recognized on sub-account 90-1 "Revenue".

The cost of sales (expenses) is reflected in the debit of sub-account 90-2 accumulatively (since the beginning of the reporting year).

On sub-account 90-3 "Value added tax" the amounts of value added tax due to be transferred to the budget are taken into account (debit of account 90-3 and credit of account 68 "Calculations on taxes and fees", sub-account "VAT").

On sub-account 90-4 "Excises" the amounts of excises included in the price of sold products (goods) are taken into account. The amounts of such excise taxes are reflected in the debit of the specified sub-account and the credit of account 68 "Calculations on taxes and fees", sub-account "Excises".

Entries on sub-accounts 90-3, 90-4 are made in a cumulative way (cumulatively) during the reporting year.

No entries are made on the credit of the specified sub-accounts during the reporting year.

On a monthly basis, by comparing the total debit turnover on subaccounts 90-2, 90-3, 90-4 and the credit turnover on subaccount 90-1, the financial result from ordinary activities for the reporting month is determined. The excess of credit turnover over the amount of debit turnover means a positive financial result (profit). The amount of profit received minus the financial result of the previous month is reflected in the entry: on the debit of sub-account 90-9 "Profit / loss from sales" and on the credit of account 99 "Profit and loss", sub-account "Result from sales operations".

The loss is written off by a reverse entry.

Currently, there are two ways to reflect the process of selling products on the accounts. The organization independently chooses a method that is approved by the order for the enterprise and indicated in its accounting policy: at the time of payment And at the time of shipment.

Consider the procedure for accounting for transactions for the sale of products with special conditions for the transfer of ownership of it (the first method).

During the reporting year

1. Shipment of products to the buyer:

Dr. c. 45 "Goods shipped"

2. Generalization of the costs of shipping products to the buyer:

Kt of different accounts (10, 51, 69, 70, 76).

3. Receipt to the accounts of proceeds from buyers for sold products, together with VAT:

Dr. c. 51 "Settlement accounts"

Sub-account set 90-1 "Revenue".

4. Write-off of the actual production cost of paid products:

Set of c. 45 "Goods shipped".

5. Write-off of shipping costs related to paid products:

6. Reflection of debt to the budget for VAT on sold products:

7. Write-off of the financial result from the sale of products:

a) profits:

b) loss:

At the end of the reporting year

8. Write-off of proceeds from the sale of products at the end of the year:

Sub-account 90-1 "Revenue"

Sub-account 90-9 “Profit / loss from sales”.

9. Write-off of the full actual cost of goods sold at the end of the year:

Sub-account 90-1 "Revenue"

Sub-account 90-9 “Profit / loss from sales”.

Example. The organization produced 15 units in the reporting month. products A, the actual production cost of which is 15,000 rubles. In the reporting month, 12 units were sent. products, the ownership of which passes to the buyer after payment. The cost of shipping products amounted to 2000 rubles. The contractual price of products is 2000 rubles, VAT is 360 rubles. In the reporting month, the buyer paid for 10 items.

Solution .

1. Products shipped to the buyer:

Dr. c. 45 "Goods shipped" 12,000 rubles.

Set of c. 43 "Finished products" 12,000 rubles.

2. The costs of shipping products are reflected:

Dr. c. 44 Selling costs

Number of different accounts

3. Revenue received for 10 products:

Dr. c. 51 "Settlement accounts"

Sub-account set 90-1 "Revenue"

4. The production cost of products is written off:

Sub-account 90-2 "Cost of sales"

Set of c. 45 "Goods shipped"

5. Sales expenses related to paid products are written off (2000: 12) x 10:

Sub-account 90-2 "Cost of sales"

Set of c. 44 Selling costs

6. VAT charged on paid products (360 x 10):

Sub-account 90-3 "VAT"

Set of c. 68 "Calculations for taxes and fees"

7. The result of the sale of 8333 rubles is written off at the end of the month.

sch. 90

Dr. K-t

In the amount of 8333 rubles. in accounting records are made on the accounts:

Dt sub-account 90-9 "Profit / loss from sales" 8333 rubles.

Set of c. 99 "Profit and Loss" 8333 rubles.

At the end of the year

8. Write-off of the full actual cost of goods sold:

Sub-account 90-9 “Profit (loss) from sales” 10,000 rubles.

Sub-account 90-2 "Cost of sales" 10,000 rubles.

Sub-account 90-9 "Profit / loss from sales" 3600 rubles.

Sub-account set 90-3 "VAT" 3600 rubles.

10. Write-off of revenue from sold products:

Sub-account 90-1 "Revenue" 23,600 rubles.

Sub-account 90-9 “Profit / loss from sales” RUB 23,600

When accounting for the sale of productsat the time of shipment(second method) account 45 “Goods shipped” is not used, since all products shipped to the buyer are considered sold. The buyer's debt to the seller is reflected on account 62 "Settlements with buyers and customers" for the entire amount due to the supplier for the products, including VAT.

Consider the procedure for recording transactions for the sale of productsat the time of shipment.

During the reporting year

1. Shipment of finished products to the buyer:

Sub-account 90-2 "Cost of sales"

Set of c. 43 "Finished products".

2. Write-off of expenses for the shipment of finished products to the buyer:

Dr. c. 90-2 "Cost of sales"

Set of c. 44 Selling costs.

3. Reflection of VAT debt:

Sub-account 90-3 "Value added tax"

Set of accounts 68 “Calculations for taxes and fees” and 76 “Calculations with different debtors and creditors”.

4. The buyer's debt for the products delivered to him:

Dr. c. 62 "Settlements with buyers and customers"

Sub-account set 90-1 "Revenue".

5. Write-off of the financial result for the sold finished products:

a) profits:

Dr. c. 90-9 "Profit/loss on sales"

Set of c. 99 "Profit and Loss";

b) loss:

Dr. c. 99 "Profit and Loss"

Sub-account 90-9 “Profit / loss from sales”.

6. Receipt of proceeds from the buyer for the products delivered to him: Dt c. 51 "Settlement accounts"

At the end of the financial year

7. Write-off of proceeds from the sale of products:

Sub-account 90-1 "Revenue"

Sub-account 90-9 “Profit / loss from sales”.

8. Write-off of the full actual cost of the products transferred: Sub-account 90-9 "Profit / loss on sales"

Sub-account 90-2 "Cost of sales".

9. Write-off of VAT on sold products:

Sub-account 90-9 “Profit / loss from sales”

Sub-account 90-3 “Value added tax”.

10. Write-off of revenue from sold products:

Sub-account 90-1 "Revenue"

Sub-account 90-9 “Profit / loss from sales”.

The procedure for reflecting debt on value added tax depends on the accounting policy adopted by the enterprise. When accounting for the sales process on a cash basis, when reflecting the buyer's debt, the debt to the budget is not fixed, therefore, a special account 76 "Settlements with various debtors and creditors" is introduced. According to the corresponding sub-account, the debt to the budget for value added tax (and other taxes) is fixed. Recognition of debt should be reflected in accounting only after payment for the products:

Dr. c. 76 "Settlements with different debtors and creditors"

Set of c. 68 "Calculations on taxes and fees".

If the accounting policy provides for the recognition of debt to the budget for value added tax on invoices for shipped products, then the debt to the budget must be recorded in an accounting entry:

Dr. c. 90 "Sales", subaccount 3 "VAT"

Set of c. 68 "Calculations on taxes and fees".

Organizations whose accounting policy provides for the maintenance of accounting and tax accounting productsat the time of shipment,carry out self-financing of unpaid products, works, services.

If it is impossible to receive payments from buyers on time, the balance sheet of the supplier reflects the debt, the repayment of which is in doubt, i.e.doubtful debt.It belongs to the doubtful accounts receivable, not repaid within the terms established by the contract and not secured by guarantees.

Suppliers with doubtful debts create provisions for doubtful debts, the procedure for the formation of which is regulated by the Tax Code of the Russian Federation (Article 266). The amounts of provisions for doubtful debts are calculated before the start of the period in which it should be created. To do this, conduct an inventory of doubtful debts, the maturity of which has expired:

More than 90 days before the end of the year (quarter);

In the period from 90 to 45 days before the end of the year (quarter);

Less than 45 days before the end of the year (quarter).

The reserve includes all debts of the first group and 50% of each debt of the second group. The total amount of the allowance for doubtful debts should not exceed 10% of the proceeds from the sale of goods, works and services for reporting period(excluding VAT and sales tax).

Reserves for doubtful debts are created at the expense of profit (non-operating expenses): debit of account 91 “Other income and expenses”, credit of account 63 “Reserves for doubtful debts”. The formed reserves are used for their intended purpose: after the expiration of the limitation period receivables that are not real for collection are written off at the expense of the reserve on debit 63 and credit of accounts 62 “Settlements with buyers and customers”, 76 “Settlements with various debtors and creditors”.

If by the end of the year following the year of the creation of the reserve, it will not be used (or used incompletely), then the unspent amounts of the reserve are written off to financial results (non-operating income) when compiling the balance sheet.

Example. Consider the procedure for creating and using reserves for doubtful debts.

The buyer's debt, not repaid on time, for the products sent to him amounted to 30,000 rubles for plant No. 1, and 12,000 rubles for plant No. 2. At the end of the reporting year, the organization created provisions for doubtful debts. The following year, plant No. 1 received payments for products in the amount of 30,000 rubles. Plant No. 2 did not pay for the products.

Solution.

1. At the end of the reporting year, provisions for doubtful debts were created to write off debts:

a) at plant number 1

b) plant number 2

Dr. c. 91 "Other income and expenses"

Set of c. 63 "Provisions for doubtful debts"

2. The following year, payments were received from Plant No. 1:

Dr. c. 51 "Settlement accounts" 30,000 rubles.

Set of c. 62 "Settlements with buyers and customers" 30,000 rubles.

3. The debts of plant No. 2, previously recognized as doubtful, were written off from the balance sheet:

Dr. c. 63 "Reserves for doubtful debts" 12,000 rubles.

Set of c. 62 "Settlements with buyers and customers" 12,000 rubles.

4. The amount of the unused reserve for doubtful debts created to cover the debt of plant No. 1 is added to the profit of the year following the reporting year:

Dr. c. 63 "Reserves for doubtful debts" 30,000 rubles.

Set of c. 91 "Other income and expenses" 30,000 rubles.

Sale of productsunder an exchange agreement(barter) provides for the exchange of goods of equal value. The ownership of such goods (services) usually passes to counterparties at the same time, unless the contract provides for a different procedure. Therefore, the organization that first fulfilled its obligations should use account 45 “Goods shipped”. On this account, they should be taken into account until the counterparty fulfills its obligations.

Organizations can sell products for export .

Export - is the export of goods, works and services from the customs territory Russian Federation abroad without obligation to re-import.

Accounting for export transactions is based on the general principles contained in the current regulatory documents.

Accounting for income and expenses is carried out in accordance with the Accounting Regulations "Income of the organization", "Expenses of the organization". The reporting contains information on operating segments (PBU 12/2000 “Information on Segments”), which is determined by the specifics of the production of goods for export abroad, which are subject to risks different from risks associated with other goods, works and services.

Because exported goods are subject to zero value-added tax, exporters are required to ensure that transactions for the sale of goods abroad and domestically are accounted for separately. Value added tax paid by the manufacturer of export goods, works and services when acquiring material resources for their production and by trade organizations selling goods for export is subject to deduction from the amount of the assessed tax and reimbursement from the budget. Reimbursement of value added tax is carried out after confirmation of the fact of export of goods, works and services and submission to tax authorities necessary documentation.

Payment for goods sold abroad can be made in cash, on the basis of barter transactions, as assistance on the terms of state and commercial credit.

The exporter keeps records of the shipment and sale of export goodsby commodity lots.A consignment is understood as the shipment of one product in one direction under one contract, invoiced by the sending organization with one invoice. Sending goods for export is made out by the corresponding documentation.

Shipment of goods for export is associated with the implementation additional costs for cargo insurance, for payment of customs procedures, export duties. Customs fees are paid to the customs authorities, and customs duties - to the budget.

The procedure for accounting for the export of goods, works and services depends on who is their supplier: the owner or an intermediary organization.

If export operations are carried outorganization - manufacturer of export products,then separate accounting of costs for the production of export products and products sold on the domestic market should be organized. To this end, accounts 20 "Main production" and 43 "Finished products" open the corresponding sub-accounts.

Composition of operations for cost accounting for the production of export products

at the manufacturer

Simultaneously with the operation of release into production of materials for the manufacture of export products, an entry is made for the amount of VAT paid for materials until the export of finished products (debit of subaccount 19-5, credit of subaccount 19-3).

Mediator (trade organization) purchases export goods from the manufacturer to sell them to a foreign buyer. Accounting for goods by a trade organization is carried out in accordance with the Accounting Regulation "Accounting for inventories" (PBU 5/01).

The accounting policy reflects the method of accounting for purchased goods: using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets” or without their use. Accounting for purchased export goods is carried out on a specially opened sub-account 5 "Exported goods" to account 41 "Goods". On the said sub-account, purchased goods can be reflected either at the actual cost of their acquisition, or at the purchase price. In the latter case, the costs for the delivery of export goods will be collected on account 44 "Sales costs".

On the basis of documents confirming the purchase of goods, the debt to the supplier for VAT is reflected (debit of subaccount 19-3 "VAT on acquired inventories" - credit of account 60 "Settlements with suppliers and contractors"). VAT credit is accepted after the export of goods abroad. Until that moment, VAT amounts are reflected on a special sub-account 19-5 "VAT on acquired and paid material assets for exported goods, products."

Shipment of products is carried out on the basis of a contract for the supply of goods, cargo customs declaration, invoices, bills of lading. In addition, it is compiled transaction passport, which is verified and signed in authorized bank. For each transaction passport, the bank makes dossier, which contains the first copy of the transaction passport and copies of documents confirming the legitimacy of the export operation. The bank isinterbank control sheet,serving to verify the operations carried out under the contract. A copy of the transaction passport together with the cargo customs declaration is sent by the exporting organization to the customs before the customs clearance of the cargo. According to the data of customs declarations, the state customs authority makesindex cardscustoms and banking control sent to the relevant banks.

Accounting for shipped goods is carried out on account 45 "Goods shipped", in the development of which sub-accounts are maintained:

1 "Export goods shipped to a commission agent";

2 "Export goods shipped en route";

3 "Export goods shipped at the port".

The use of these sub-accounts allows you to control the movement of export goods by stages. On account 45 "Goods shipped" export goods and products are reflected at the actual cost in ruble valuation. Due to the change in the exchange rate of the ruble against foreign currency the actual cost of goods is not subject to revaluation. When revenue from the sale of export products is recognized, account 90 “Sales”, subaccount “Cost of sales at zero VAT rate” is debited to its actual cost, and account 45, subaccount 2 “Export goods shipped en route” is credited.

In accounting for the shipment of export goods, an important place is given to accounting for selling expenses, the composition of which depends on the conditions of delivery. Synthetic accounting of commercial expenses is carried out on the active account 44 "Sales expenses" under sub-account 1 "Expenses for the sale of export products". All commercial expenses are usually divided into two groups: expenses in rubles and expenses in foreign currency.

Under the specified sub-account, third-order accounts should be opened.

Selling expenses include the following costs:

To prepare goods for shipment;

Loading and unloading costs;

Transportation costs within the country and abroad;

Cargo insurance costs in transit;

Expenses for storage of goods in transit;

commission expenses;

Interest on a commercial loan;

Payment for banking services;

Customs duties, taxes and fees;

Lack of valuables in transit and during storage within the norms of natural loss;

Lack of valuables in the absence of perpetrators or the refusal of the court in the claim.

Export customs duties and fees are reflected in the debit entry of account 44 “Costs for the sale of export products” and the credit of account 76 “Settlements with various debtors and creditors”, subaccount 5 “Settlements with customs”. By subaccount 76-5, third-order accounts “Settlements in rubles” and “Settlements in foreign currency” are opened.

Transportation costs are reflected in the debit of accounts 44, subaccount 1 “Expenses for the sale of export products”, 19 “VAT on acquired valuables”, subaccount 3 “VAT on purchased and paid material assets for exported goods”, and on the credit of account 60 “Settlements with suppliers and contractors."

The expenses collected on account 44 are subject to inclusion in the cost of sold export products.

The procedure for writing off commercial expenses is determined by the accounting policy of the organization. In accordance with the Accounting Regulations, one of two methods of writing off them can be chosen:

Monthly in full;

Monthly write-off of all commercial expenses, except for transport and packaging costs.

Shipping and packaging costs are shared between the products sold and the rest of the goods shipped at the end of the month.

As the obligations of the parties to the transaction are fulfilled, the write-off of commercial expenses (except for export duties) to the cost of products sold is reflected in the debit of account 90 "Sales", subaccount 2 "Cost of sales", and the credit of account 44 "Sales expenses", subaccount 1 "Sales expenses exported products. Export duties are written off on the debit of account 90, sub-account 5 "Export duties", and on the credit of the same account (account 44).

To account for the sale of export products, works and services in the working chart of accounts to account 90, the corresponding sub-accounts should be provided:

"Revenue from sales outside the territory of the Russian Federation";

“Revenue from sales at zero VAT rate”;

“Cost of sales at zero VAT rate”;

"Expenses related to the sale";

"Profit (loss) from sales at zero VAT rate".

The foreign buyer's debt for the received goods in the amount of the contract price is reflected on account 62 "Settlements with buyers and customers". Sub-accounts should be provided for this account in the working chart of accounts, reflecting the debts of buyers in rubles and foreign currency.

Consider the procedure for recording transactions for the sale of products for export.

1. The buyer's debt for the products delivered to him:

A) at the contract price:

Sub-account 90-1 "Revenue"

Set of c. 62 "Settlements with buyers and customers";

b) exchange difference:

Sub-account 90-1 "Revenue"

Set of c. 62 "Settlements with buyers and customers".

2. Write-off of the actual cost of goods sold for export: Sub-account Dt 90-2 "Cost of sales"

Set of c. 41 "Goods"

Set of c. 43 "Finished products".

3. Write-off of selling expenses related to products sold:

Sub-account 90-2 "Cost of sales"

Set of c. 44 Selling costs.

4. Write-off of the financial result:

a) profits:

Sub-account 90-9 “Profit (loss) from sales”

Set of c. 99 "Profit and Loss";

b) losses:

Dr. c. 99 "Profit and Loss"

Sub-account 90-9 “Profit / loss from sales”.

5. Receipt of proceeds from a foreign buyer:

Dr. c. 52, sub-account 3 "Transit currency account"

Set of c. 62 "Settlements with buyers and customers".

IN end of the reporting yearproduced accounting records on closing sub-accounts of account 90 "Sales".

(Materials are given on the basis of: Guseva T. M., Sheina T. N. Accounting self-tutor: textbook. - 2nd ed. - M .: Prospect, 2009)

The sale of manufactured products is the most important indicator production activities. After all, it is the sale that completes the turnover of funds spent on the manufacture of products. As a result of the implementation, the manufacturer receives working capital required to resume a new cycle of the production process. The sale of products at a manufacturing enterprise can be carried out by shipping manufactured products in accordance with concluded agreements or by selling through their own sales department.

Article 223 Civil Code Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), the right of ownership of the products purchased in accordance with the contract arises from the buyer from the moment of its transfer:

“The right of ownership of the acquirer of a thing under a contract arises from the moment of its transfer, unless otherwise provided by law or the contract.”

In accordance with Article 224 of the Civil Code of the Russian Federation, the transfer of products is recognized as handing it over to the buyer, handing it over to the carrier or to a communications organization for sending to the buyer.

The sold products are considered handed over to the buyer from the moment of its actual receipt in the possession of the buyer or the person indicated by him.

Note!

The transfer of products is equivalent to the transfer of shipping documents to it.

To be reflected in accounting (both in accounting and in tax) a transaction for the sale of products, it is necessary to have documentary evidence of the transfer of ownership of these products to the buyer. This confirmation is various primary documents: waybills, consignment notes, acts of acceptance and transfer, and so on.

To account for the sale of products in the accounting of the organization, account 90 "Sales" subaccount "Revenue" is used.

By general rule operations for the sale of products in the accounting of the manufacturer are reflected at the time of its shipment (the only exception is the sale of products under contracts with a special transfer of ownership).

To do this, the following entry is used in accounting:

At the same time, the cost of shipped products is written off. If a manufacturing organization keeps records of finished products at actual cost, then the write-off is reflected in accounting:

Account correspondence
Debit	Credit
		Written off products at actual cost

If a production organization keeps records of finished products at the standard (planned) cost, then the write-off is made by the following entries:

Account correspondence
Debit	Credit
		Accepted for accounting finished products at planned cost
		Written off products at planned cost
		Reflected the actual cost (at the end of the month)
		Written off deviations of the actual cost from the standard (overrun)
		Deviations of the actual cost from the standard cost were written off (savings)

In accordance with the norms of Chapter 21 “Value Added Tax”, transactions for the sale of goods (works, services) in the territory of the Russian Federation are objects of taxation, therefore, if an organization is a payer of this tax, then it is obliged to calculate VAT on the amount of sales tax code Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation)).

Note!

Article 167 of the Tax Code of the Russian Federation, which determines in the VAT legislation the moment of determining the tax base, has been significantly changed since January 1, 2006 federal law No. 119-FZ. The specified law from January 1, 2006 canceled the method previously used for VAT taxation as it becomes available Money(as payment is made), therefore, from the specified moment in Russia, all VAT taxpayers will use only the “as shipped” method as the moment of determining the tax base.

To do this, the following entry is used in accounting:

The cost of shipped and sold products includes and. In accordance with the Instructions for the Application of the Chart of Accounts, organizations engaged in industrial or other production activities on account 44 “Sale Expenses” reflect the following types of expenses:

“... for packaging and packaging of products in warehouses for finished products; for the delivery of products to the station (pier) of departure, loading into wagons, ships, cars and other vehicles; commission fees (deductions) paid to sales and other intermediary organizations; on the maintenance of premises for the storage of products in the places of its sale and the remuneration of sellers in organizations engaged in agricultural production; for advertising; on ; other similar expenses.

They are written off by writing:

Account correspondence
Debit	Credit
		Business expenses written off

Then, by comparing the debit and credit turnover on account 90 “Sales”, the financial result is determined.

Example 1

During the reporting period, the textile mill LLC "Russian Textile" sold manufactured fabrics in the amount of 1,180,000, including VAT -180,000 rubles. The cost of fabrics sold was 800,000 rubles. The amount of expenses for the sale is 40,000 rubles.

Russian Textile LLC applies the accrual method for profit tax purposes, the tax base VAT is determined upon shipment.

In the accounting of Russian Textile LLC, these business transactions are reflected as follows:

Account correspondence		Amount, rubles
Debit	Credit
			Reflected revenue from the sale of finished products
			VAT charged
			Written off cost of goods sold
			Written off sales expenses for products sold
			Reflected profit from the sale of fabric

End of example.

An industrial enterprise can sell its products not only to "subcontractors" or "wholesalers", but also to retail its own products in specially opened trade divisions. For production organizations of light industry, this form of implementation has already become familiar, because the main types of manufactured products in light industry are consumer goods.

It should be noted that this form of trade has a lot of advantages, in particular, the sales market is growing, it is possible to receive up-to-date information on consumer demand for manufactured products, the process of obtaining revenue is accelerating, and so on. But along with the "pluses" of such an implementation, there are "minuses". The opening of a special division means that an industrial enterprise actually becomes a diversified one, that is, in addition to its main activity (manufacturing), it also directly carries out trading activities.

Our audit practice shows that such organizations often incorrectly reflect the sale of their own products through the organization's trading division, using the sales scheme using accounts 41 "Goods", 42 "Trade margin", 44 "Sales costs". In our opinion, the use of such a scheme is erroneous; it is acceptable only if the trade division of an industrial production enterprise, in addition to its own products, sells purchased goods.

This point of view is based on the Instructions for the Application of the Chart of Accounts. In relation to account 41 "Goods", this document contains the following:

The transfer of finished products to the trading division for sale is formalized by the requirement-invoice (form No. M-11), approved by the Decree of the State Statistics Committee of the Russian Federation of October 30, 1997 No. 71a "On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing items, work in capital construction”, and their sale and transfer to buyers - invoice form No. M-15.

When the finished product is transferred to the store, the following entry is made in the accounting of the production organization:

To account 43 "Finished products" you can open a subaccount 43-1 "Finished products in a non-trade organization".

Operations for the sale of finished products to buyers are reflected in accounting as follows:

Account correspondence
Debit	Credit
		Reflected cash proceeds received from buyers
		VAT charged on sales
		Written off the cost of production own production
		Reflected the costs associated with the sale of products through the structural unit
		Reflected profit from the sale of products

These accounting entries are used when recording cash transactions. However, it is not uncommon for retailers to material values are acquired by representatives of legal entities or individual entrepreneurs (for entrepreneurial activities). When selling to the specified categories of buyers, the posting is used:

At the same time, at the request of the buyer ( legal entity or individual entrepreneur) store employees must issue all Required documents, namely the invoice, waybills and payment documents.

Note!

In all cases, when selling finished products for cash, organizations are required to use cash registers. Such a requirement is established by the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers in cash settlements and (or) settlements using payment cards."

Example 2

Suppose that the garment factory Rukodelnitsa LLC produced 1,000 sets of bed linen for the reporting month, the actual costs amounted to 200,000 rubles, to simplify the example, we will assume that it is absent.

Within a month, the factory twice transferred its own products to the store (not allocated to a separate balance sheet), each time 150 sets, the rest of the finished products were sold in bulk.

Retail price, for which the kits are sold through the store, is 354 rubles (including VAT - 54 rubles). The wholesale price of one set is 322.14 rubles (including VAT - 49.14 rubles). The store's expenses for the month amounted to 10,000 rubles.

In order to calculate profits, Rukodelnitsa LLC operates on an accrual basis, the VAT tax base for tax purposes is determined as it is shipped.

In the accounting of Rukodelnitsa LLC, these business transactions are reflected as follows:

To account 68 "Calculations on taxes and fees" you can open a subaccount 68-1 "VAT".

Store expenses written off

Reflected the financial result from the sale of products at retail

End of example.

When selling finished products through a structural unit (shop, trading house, pavilion), organizations can use the following primary documents “Commodity report” and “Statement of movement of finished products and goods”. The forms of these documents are contained in Appendix No. 5 to Guidelines No. 119n on accounting of inventories.

The commodity report consists of two sections: "A" and "B". Section "A" reflects the movement of finished products and purchased goods, section "B" - the movement of cash. The specified report is compiled either by the head of the trading division or by the materially responsible person in two copies. The period for which a commodity report is drawn up should not exceed 1 calendar month. As a rule, in trade divisions these documents are compiled every ten days.

In section “A”, the financially responsible person reflects the balances and movement of finished products and goods in quantitative terms, indicating the names, numbers and dates of receipt and expenditure documents, as well as “Expense” and “Balance at the end of the month” in sales prices (including VAT ).

Section "B" contains information on the sources of receipt and disposal of cash: proceeds from the sale of finished products and goods, the delivery of money to the cash desk of your organization, the collection service, shortages and surpluses of cash, and so on.

Then (in due time) the commodity report, together with incoming and outgoing commodity and monetary documents transferred to the accounting department of the organization for verification. Accepting the report, the accountant makes notes about it on both copies of the report. The first copy of the report with documents remains in the accounting department of the organization, the second copy is returned to the financially responsible person.

If errors are found during the review of the report, appropriate corrections are made. Corrections are agreed with the materially responsible person. If the materially responsible person agrees with the changes made to the report, then he must confirm the corrected amount of the balance of finished products, goods and cash at the end of the period with his signature.

After the report is accepted, the accounting department fills in the column “At actual cost” - for finished products and goods, after which the data of the commodity report are entered into accounting.

The commodity report is accompanied by a "Statement of the movement of finished products and goods", which reflects the receipt and consumption of finished products and goods, indicating their names, distinguishing features and item numbers (if any), units of measurement, quantities, prices and amounts for sales prices (including VAT). If the receipt or consumption of finished products and goods is documented reflecting the above indicators, they can be reflected in the statement indicating only the total (total) amounts.

The statement shows the total amounts separately for income and expenditure. Data on the actual cost and (or) purchase prices are filled in by the trade department or the accounting service.

Thus, based on the data of the commodity report, the accounting department monthly generates data on the actual cost, received and sold products, as well as the cost of the balance of finished products at the end of the month.

Learn more about questions related toaccounting and tax accounting at light industry enterprises, you can find in the book of CJSC "BKR-Intercom-Audit" "Production and trade in light industry».