Trade organizations must keep track of goods. Control over such operations is necessary for reporting, as well as for analyzing the financial activities of the company.
It is necessary
- - tax and other documents;
- - an automated program.
Instructions
Step 1
Accounting for goods includes several stages: receipt or production, transfer and sale. Document each step. To simplify accounting, it is advisable to use automated programs, for example, "1C: Trade and Warehouse".
Step 2
Be sure to assign responsible persons for the products. It can be one person, or it can be several. For example, you have your own production facility. In the shop, there must be a boss who controls the work of personnel and productivity, including quality. He must regularly report to you, submit accounting documents. It is also necessary to appoint a materially responsible person for storing the goods in the warehouse. This person must receive documents for the movement of products and register goods for sale.
Step 3
If you purchase products from third-party organizations, conclude sales contracts with counterparties and draw up supporting documents. For example, an employee must receive products from a supplier's warehouse. Write in the name of the employee a power of attorney to receive material assets (form No. 2). He must accept the goods, check the availability and quality of the products. If everything is ok, the parties sign the invoice and the waybill. If there are deviations, you must draw up an act.
Step 4
After receiving all the documents for the goods, complete the transaction in accounting. To do this, check the correctness of filling out the forms, check the amounts. Enter the invoice in the shopping book. Capitalize the goods receipt using transactions:
- D41 K60 - the receipt of goods is reflected;
- D19 K60 - the amount of input VAT is reflected;
- D41 K42 - the markup for goods is reflected.
Step 5
When selling a product, you must issue the following documents: invoice, delivery note (waybill) and invoice. Prepare the tax document in duplicate, register it in the sales book. Issue the consignment note in four copies. In accounting, reflect these transactions as follows:
- D50 K90 - reflects the proceeds for the goods sold;
- D90 K68 - VAT accrual is reflected;
- D90 K41 - the write-off of the cost of goods sold is reflected;
- D90 K42 - the write-off of the trade margin is reflected.
