Depending on the terms of delivery specified in the contract with buyers, some costs of selling products may be reimbursed by buyers to the manufacturer in excess of the wholesale prices established for the products. We are talking about the cost of packaging and those transport costs when the wholesale delivery price is set ex-station or ex-wagon-departure station. Such costs are compensated by money received from the buyer.

The register of analytical accounting of non-production expenses is statement No. 15. Accounting in it is carried out in the context of the established nomenclature. Based on primary documents containing data on non-production expenses, such a statement is either maintained by the accounting department as a cumulative register, or is received from computer data in the form of a ready-made summary. It reflects the following types of expenses:

for reimbursement of warehouse, loading and unloading, transshipment, packaging, transportation and insurance costs of the supplier, which are included in the price of the product in accordance with the delivery basis stipulated by agreement of the parties;

to pay for the services of freight forwarding, insurance and intermediary organizations (including commissions), the cost of which is included in the price of the product in accordance with the delivery basis stipulated by agreement of the parties;

to pay export (export) customs duties and customs duties;

for reimbursement of expenses for participation in exhibitions, fairs, free samples and models, for entertainment expenses (organization of receptions, conferences and other official events, including remuneration of service personnel) in the amount of up to two percent of the volume of sales of products (works, services) for reporting year.

As part of non-production expenses, enterprises record advertising expenses as a separate accounting item. Advertising costs are the costs of an enterprise for targeted influence on consumers to promote products (goods, works) on the sales market. These include costs for the development and publication of advertising products (illustrated price lists, catalogues, brochures, albums, posters, etc.); development and production of sketches, labels, branded bags, badges, packaging, souvenirs with branded symbols, etc.; advertising events carried out using the media (ads in print, radio and television); expenses for lighting and other outdoor advertising; acquisition, production, duplication and demonstration of advertising films and videos, etc.; production of stands, dummies, signs, etc.; storage and forwarding of advertising materials, design of shop windows, exhibitions - sales; discounting of goods that have completely or partially lost their original quality as a result of forwarding and participation in exhibitions and promotional events, etc.

In accordance with the new chart of accounts, accounting for this type of expense is provided for in account 93 “Sales expenses”. The debit of the account reflects the amount of recognized sales costs, and the credit reflects the write-off to account 79 “Financial results”. As part of this type of expenses, in addition to those previously taken into account, it is stipulated to reflect depreciation, repairs and maintenance of fixed assets, other tangible non-current assets used to ensure the sale of products, goods, works and services.

Account 93 “Sales expenses” corresponds

By debit with account credit	By loan with debit accounts
	Depreciation of non-current assets		Financial results
	Productive reserves
	Low value and wearable items
	Semi-finished products
	Finished products
	Agricultural products
	Bank accounts
	Other cash
	Settlements with buyers and customers
	Settlements with different debtors
	Provision for doubtful debts
	Deferred costs
	Securing future costs and payments
	Long-term loans
	Short term loans
	Settlements with suppliers and contractors
	Calculations for taxes and payments
	Insurance calculations
	Payroll calculations
	Settlements for other transactions
	Material costs
	Labor costs
	Contributions for social events
	Depreciation
	Other operating costs

Sales expenses in accordance with the requirements of P(S)BO 16 relate to operating expenses and are not included in the cost of products sold and are reflected as expenses of the reporting period in which they were incurred.

In accounting, selling expenses include all actual costs of shipping and selling products.

Expenses for sales of products in accounting are grouped according to analytical accounting items. At large enterprises the following nomenclature of articles is usually used:

– costs of containers and packaging of products in finished product warehouses;

– costs of transporting products;

– commission fees;

– other sales expenses.

The article “Costs on containers and packaging of products in finished product warehouses” reflects the cost of services of auxiliary workshops for the manufacture of containers and packaging of products, the cost of purchased containers, services of third-party organizations for packaging and packaging of products in the warehouse. When packaging products in production workshops, the cost of packaging is not included in sales expenses. In this case, it is reflected in the production cost of products according to the corresponding costing items (raw materials, basic wages of production workers, social insurance contributions, etc.). If the container is manufactured in advance, then a cost estimate is drawn up for it, and it is included in the production cost of production as a comprehensive item.

The article “Costs for transportation of products” includes the costs of delivery to the station or pier (port) of departure of products, stipulated by the contract, for loading them into wagons, ships, cars or other vehicles, as well as the costs of unloading products at the destination in accordance with the delivery agreement.

The article “Commission fees” shows payment for the services of specialized freight forwarding offices, banks for carrying out trade commissions (factoring) and other similar operations.

The item “Other sales expenses” includes: advertising expenses; the cost of samples of goods transferred in accordance with the contract to buyers free of charge; other sales expenses not included in previous items.

The procedure for accounting for the costs of containers and packaging depends on where they are produced - in a warehouse or in a production workshop. The container can be purchased, and packaging and packing of products can be carried out by employees of the enterprise or a third party.

In the process of selling products, loading operations are carried out at the supplier's warehouse, delivery to the station or port of departure, transportation by road, rail, air or other transport to the destination and the buyer's warehouse, as well as loading and unloading operations at the station of departure and destination and in the warehouse recipient. All costs for the listed work, according to the supply agreement, are distributed between the supplier and the buyer. The delivery agreement defines the free place to which all costs for shipping the products are borne by the supplier, including them in the sales costs and price of the products. If the supplier, in agreement with the buyer, makes any expenses in excess of the ex-price price, then they are paid by the buyer in addition to the selling price of the product.

The business may also incur advertising costs. Advertising expenses include the costs of developing, publishing and distributing advertising illustrated price lists, catalogues, posters, etc.

It is advisable to allocate advertising expenses as part of sales expenses in a separate article of the same name, subdividing them into sub-items according to the areas of spending funds. Such sub-articles, in particular, may be: distribution of advertising products; development and production of sketches of labels, branded packages; promotional events carried out through the media, etc.

In accounting, all actual advertising expenses are included in full in the cost of products sold.

All of the above expenses for the sale of products at the enterprise under study are accounted for on account 44 “Sales expenses”, the debit of which reflects the expenses grouped in analytical accounting by item, and the credit - their write-off for products sold. According to the Working Chart of Accounts at OJSC Dyatlovsky Cheese-Making Plant, the following sub-accounts are opened for this account:

44-0-01 “Expenses for selling products of main production”;

44-0-02 “Store expenses.”

Depending on the accounting policy adopted by the enterprise, sales expenses may be written off to sold products in full or distributed between sold and unsold products. Thus, at the enterprise under study, commercial expenses are recorded on account 44 with their subsequent debit to account 90 “Sales” (Appendix E).

Accounting for sales expenses is carried out in the statement of analytical items. The statement is filled out on the basis of primary documents and statements of distribution of costs in their areas. In computer accounting conditions, a statement of sales expenses is compiled.

As for the range of items at the enterprise under study, it is much wider than the typical one (transport costs; labor costs; social contributions; costs of rent and maintenance of buildings, structures, premises, equipment and inventory; depreciation of fixed assets; costs of repair of fixed assets funds; expenses for sanitary and special clothing, table linen, dishes, appliances; expenses for fuel, gas, electricity for production needs; expenses for storage, processing, sorting and packaging of goods; advertising expenses; loss of goods and technological waste; expenses for packaging; other expenses.

Reflection in the accounting accounts of transactions for writing off sales expenses is given in Table. 2.2.

Table 2.2 - Correspondence of accounts for accounting and write-off of business expenses at OJSC Dyatlovsky Cheese-Making Plant for January 2009

			Amount, rub.	Application
Raw materials used for the production of packaging materials were written off at actual cost				main book
Wages accrued to employees for the production of packaging materials				main book
Deductions were made from accrued wages to the Social Security Fund (34%)				main book
				main book
The amount of VAT (18%) is reflected				main book
Write-off of selling expenses related to products sold

Accounting entries for the sale of goods and services are reflected in electronic databases and special accounting journals. Based on them, one can judge the change in the status of objects: when the valuables were shipped, in what period they received payment for them, and when the write-off occurred. How to process transactions and which accounts to use?

Postings from revenue differ depending on the type of trade:

1. If an entrepreneur or company operates in retail, then services and goods are sold through payments in cash, debit or credit bank cards, and in rare cases, upon presentation of checks. All trade transactions are recorded using cash register equipment (hereinafter referred to as CCP). The seller has a choice: keep records of valuables through the purchase price (without a markup at the time of purchase from the supplier). Accounting through the sales price, which is formed by adding the purchase price, VAT surcharge and markup on a service or product, is not prohibited.
2. If an LLC or an entrepreneur themselves acts as suppliers in contractual relations or purchases large volumes of goods, then they are considered to be engaged in wholesale trade. In this case, proceeds from the sale of valuables are posted either after they are shipped to the buyer’s warehouses, or after receiving an advance or full payment from the counterparty. The accounting method is chosen by the supplier independently; the law does not distinguish between different types of services and goods.

Each trading operation is formalized through primary documentation (Article 9 of the Law “On Accounting” No. 402-FZ, approved in 2011). In wholesale sales there are two main primary documents:

• goods invoice in the TORG-12 form - the form is filled out in situations where an individual entrepreneur or commercial organization does not work with VAT.

In retail activities, all transactions are automatically reflected on the cash register.

Specialists will be able to carry out timely accounting of primary documentation and notify the buyer or seller of the absence of completed forms. With their help, the accounting of an enterprise of any size will be kept neatly and structured.

G/L accounts used for revenue transactions

For each organization, accounting entries for the sale of services and goods will be different. Accordingly, they will be processed through different accounts using different credits and debits. Below is a table of the main accounts used in trading:

Account number	What does the invoice show?
20	Applicable exclusively in the service sector. It reflects the expenses of an individual entrepreneur or a commercial organization to perform the work assigned by the customer.
41	If an entrepreneur or LLC acts as an intermediary between the manufacturer and the final buyer, then the price of material assets for resale is reflected in this invoice.
42	Reflects the write-off of the markup if the store sells items at the sales price.
43	Used by producers of material assets to reflect the quantity and value of goods created in a factory or plant.
44	To sell products, you need to find a buyer who will then resell it, or rent premises, hire staff, or purchase equipment for independent sales. This takes into account the costs of organizing trade.
45	Used by wholesalers when shipping valuables to counterparty warehouses. The invoice only takes into account the fact of shipment; the object of the transaction has not yet been paid for at this time.
46	Revenue from the sale of products is reflected in entry 46 if a long-term supply or service agreement was concluded between the counterparties. The delivery itself is carried out in batches at certain periods specified in the agreement. The same goes for services. Those. the account is used only if the shipment of goods or the performance of work occurs in stages.
50	Relevant for stores and companies operating in the service sector if they accept payments from customers in cash.
51	The account is used to record all non-cash payments with a company or entrepreneur (both when paying for goods and for purchasing expenses). Does not apply to credit or debit card transactions.
52	Relevant for stores working with foreign counterparties. Revenue postings to this account are made only if the foreign partner paid for the products in foreign currency.
57	Although payments through bank cards can also be considered non-cash, they are separated into a separate category in account 57. It is not used to reflect non-cash payments for payment and collection orders.
62	Used in situations where a businessman has completed work, sold a service, product to contractors or suppliers.
68	Used to reflect the amount of VAT, which is additionally charged on the price of the product, provided that the seller himself works with VAT.
76	A one-time posting of revenue from product sales is reflected. For example, company X purchased office supplies from organization Y and did not seek its services again.
90/1	It is used to record the amount of revenue from sales (both material assets and services).
90/2	The cost of products sold, as well as services and work, is recorded.
90/3	The amount of VAT is fixed, which is already included in the price of services, goods or work. Not to be confused with account 68, which states how much VAT is only accrued, but not included in the price.
90/4	Goods subject to excise duty are taken into account.
90/5	The account records the store's profit or, conversely, loss.

Standard posting, which reflects revenue from sales of products, is carried out through account 90 and its subaccounts. How is it formatted?

1. The sales themselves are processed through account 90/2, where a debit to cost is recorded. At the same time, a credit is recorded in account 41, where a suitable cell is selected depending on how the trade is carried out: retail or wholesale supplies.
2. Profit is recorded through the credit of account 90/1 in conjunction with the debit of 62.
3. When working with intermediaries, the delivery of valuables to warehouses is reflected in credit 41 and debit 45. Sales of shipped goods are recorded through credit 45 and debit 90/2.
4. VAT is accounted for in credit 68 and debit 90/3.
5. The markup is taken into account in credit 42 and debit 90/2.

By the end of the month, it is necessary to “reset” the indicators for reversal transactions.

Errors in recording the activities of an entrepreneur or LLC can lead to additional costs and penalties from the tax authorities. The output is in translation, in this case the customer can count on the correct and timely recording of documents and business transactions.

Practical design examples

Below are tables with typical situations for recording revenue through postings.

Example for a retail store

Retail sales are carried out either using plastic cards presented by customers, or through accepting cash at the cash desk.

Typical example:

Credit	Debit	Type of operation
90/1	50	Cash from the sale of material assets was transferred to the cash desk.
90/1	57	Payment for goods was made using a credit or debit card.
57	51	The bank transferred funds to the seller’s current account based on the valid acquiring agreement.
57	90/2	Payment of interest for the use of POS terminals in the store on the basis of a valid acquiring agreement.
41	90/2	Write-off of sold material assets at their cost.
42 (reversible)	90/2 (reversal)	When accounting for products at the selling price, the markup is written off.
68	90/3	If a company operates with VAT, then the amount of tax for the items sold is determined.
44	90/2	Inclusion of costs for organizing trade.

Example for wholesale organizations working with prepayment

Credit	Debit	The essence of the operation
62	51-52	Receiving an advance payment from the customer for a service or product.
68	76	Determination of the VAT amount based on the prepayment amount.
90/1	62	The amount of revenue received from trading operations or provision of services is specified.
41 and 43	90/2	Write-off of finished products at their cost.
42 (reversible)	90/2 (reversal)	If an organization keeps records through the sales price of products, then this operation writes off the markup.
68	90/3	Determination of the amount of VAT on sold material assets.
62	62	The customer's advance has been credited.
62	51-52	If the advance payment has been partially paid, the remaining price must be determined and reflected.
76	68	VAT calculated on the prepayment is offset.

An example for wholesale companies keeping records of shipments

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Costs of selling goods are the costs of bringing goods from production to consumers, expressed in monetary terms. Sales costs represent socially necessary labor costs that ensure that trade fulfills its functions and tasks.

Sales costs are characterized by amount and level. Their level in retail trade is determined as a percentage of retail turnover. The level of sales costs is an important qualitative indicator of trading activity. This indicator is used to judge, on the one hand, the amount of costs per 1 thousand rubles. trade turnover, on the other - about the share of trade expenses in the retail price, and on the third - about the efficiency of using material, labor and financial resources. The optimal level of spending corresponds to the best way to use limited resources to achieve the goal of competitiveness.

Expenses for the sale of goods are conventionally divided into net and additional. Net expenses are the costs of organizing the purchase and sale process, maintaining administrative and management personnel, accounting and reporting costs. Additional costs are due to the continuation of the production process in trade (packaging, packing), the transformation of the production range into a commercial one.

There are explicit and implicit costs. Explicit (accounting) expenses are expenses associated with the use of attracted material, financial and labor resources, which are fully reflected in accounting and, according to the law, are included in the cost intensity of product sales.

They share:

For material costs (the cost of goods, raw materials, materials used for packaging, storage, ensuring a normal trade and technological process; the amount of wear and tear of low-value and wearable items; the cost of work and services provided by other organizations of this organization, fuel of all types, etc.);
- labor costs;
- contributions for social needs and other deductions;
- depreciation of fixed assets;
- other costs.

Implicit costs are costs associated with the use of resources owned by the organization itself. Implicit costs include payments that the organization could receive if it used its resources more profitably (lost opportunity costs), normal profits that keep the entrepreneur in his chosen industry.

Sales costs in the domestic economy are classified by types and items of expenditure, branches of economic activity, and goods. The nomenclature of expenditure items, uniform for the entire sphere of circulation, includes 15 items.

Firstly, this division helps to solve the problem of regulating weight and profit growth based on a relative reduction in costs with an increase in sales revenue. Secondly, this classification makes it possible to determine the cost recovery, that is, the margin of financial strength of the organization. Thirdly, the allocation of fixed costs makes it possible to use the marginal income method (gross income minus variable costs) to determine the size of the trade markup.

Fixed expenses do not depend on changes in activity volumes, variable costs change in proportion to the increase (decrease) in activity volumes.

Product classification is associated with differences in cost levels caused by unequal cost intensity of goods. The basis for product classification is the amount of expenses per 1 thousand rubles. trade turnover. This classification is very relevant when justifying trade markups for certain product groups and goods.

Analysis of sales costs is aimed at identifying opportunities to improve the efficiency of a trade organization through a more rational use of labor, material and financial resources in the process of carrying out acts of purchase and sale of goods and organizing trade services to consumers.

The task of a complete analysis of implementation costs is to determine:

Dynamics and degree of implementation of the expenditure plan at the general level and individual expenditure items;
- the size and rate of change in the actual (expected) level of expenses compared to the planned level and over time;
- the amount of savings or cost overruns (by the overall level of expenses and individual items);
- changes in the size of the influence of the main factors on the deviation of actual costs from planned ones;
- the level of costs for the sale of certain types of goods;
- differences compared to competitors' costs.

Based on the results of the analysis, an explanatory note is drawn up containing specific recommendations for managing costs and eliminating irrational current costs in trade.

Absolute deviation (savings or overexpenditure) is the difference between the actual and planned amount of expenses (or over time).

The change in the level of sales costs is calculated as the deviation of the actual level from the plan or data from the previous period.

The rate of change in the level of sales costs is determined by the ratio of the size of the change in their level to the base level, expressed as a percentage. The rate of change shows by what percentage the level of sales costs has changed in relation to the base level, if the latter is taken as 100%.

Relative savings (overspend) are determined by multiplying the size of the change in the level of sales costs by actual retail turnover and dividing the product by 100.

The cost-return indicator is calculated by the ratio of turnover to the amount of sales costs.

When analyzing the composition and structure of trade expenses, an assessment of the implementation of the plan and the dynamics of items of semi-variable expenses should be given according to their level. At the same time, semi-fixed costs are studied primarily based on absolute data.

The most difficult stage of analyzing expenses in trade is the quantitative calculation of the factors influencing their dynamics.

To measure the impact of the degree of plan implementation or turnover dynamics on sales costs, base costs are recalculated to actual turnover. For variable expense items, it is believed that as the retail turnover plan is exceeded, their amounts increase proportionally, and the level remains unchanged - the base level. The recalculated base amount of conditionally variable expenses is determined by multiplying the actual volume of trade turnover by their base level and dividing the resulting product by 100.

The recalculated base level of conditionally fixed expenses is determined by the ratio of their base amount to the actual turnover and multiplying the resulting product by 100.

The effect of changes in the volume of trade turnover on the amount of conditionally variable expenses is determined as the difference between their recalculated and basic amounts, and on the level of conditionally fixed expenses - as the difference between their recalculated and basic levels.

To calculate the impact of prices on the level of expenses, it is necessary to have data on indices of prices for goods, indices of transport costs, rental rates, utility tariffs, official salaries, tariffs and interest rates for the use of bank loans. Then the level of expenses for individual items is recalculated into comparable prices and tariffs. The difference between the levels of sales costs in current and comparable prices is the influence of the price factor.

The main task of projected calculations of costs for the sale of goods for the future is to determine the optimal level of costs at which it is possible to increase sales volumes and profits without reducing the high quality of customer service.