Some business leaders choose to sell previously purchased products. Yes, undoubtedly, it takes much less time, and besides hassle, because in this case there is no need to buy equipment, automate it, pay salaries to production workers, etc. Resale of goods must be correctly recorded in accounting and tax accounting.
It is necessary
- - documentation;
- - calculator.
Instructions
Step 1
First of all, remember that all transactions are reflected in the accounting only if there are supporting, legal and accompanying documents on hand, for example, a contract, an act, an invoice, a consignment note.
Step 2
First of all, capitalize the received goods. To do this, in accounting, make the following correspondence of accounts: D41 K60 or 76 - the receipt of goods is capitalized. Moreover, indicate the amount without VAT, which is 18%.
Step 3
Next, reflect the "input" VAT, make it the following posting: D19 K60 or 76 - VAT on purchased goods is reflected. Here you must indicate the amount of value added tax, for example, if the goods cost 11,800 rubles. including tax, in the above posting reflect the amount equal to 1800 rubles.
Step 4
Now reflect the markup on the item. To do this, first of all, calculate it. In accounting, make a note: D41 K42 - the amount of the trade margin is reflected. For example, a margin of 20% is set on a previously purchased product. That is, it will be equal to 10,000 rubles. * 20% = 2,000 rubles.
Step 5
Let's say that after some time you sell a previously purchased product. Draw up an invoice and a waybill. In accounting, reflect this as follows: D50 or 51 K90 subaccount "Revenue" - the revenue for the goods is reflected.
Step 6
Now calculate the amount of VAT, for this, make up the correspondence of invoices: D90 subaccount "VAT" K68 - the amount of VAT on the goods sold is reflected.
Step 7
Write off the cost of goods sold and the trade margin. To do this, make the following entries: D90 subaccount "Cost of sales" K41 - the cost of goods sold is written off; D90 subaccount "Cost of sales" K42 - the write-off of the trade margin is reflected.
Step 8
If previously purchased goods were temporarily in storage, use account 44, to which credit account 90.
