Sales prices are the value of goods on store shelves, consisting of the sum of the purchase price and trade markups. In turn, the trade markup depends on many factors, transport and other costs, prices for similar goods in the retail trade are also taken into account. The price of goods is regulated by the second paragraph of PBU 5/1, clause 13, which allows all expenses to be included in the price. It is widely believed that the maximum markup on the purchase price cannot be more than 45%, otherwise the product will be uncompetitive.
Instructions
Step 1
Take goods to the warehouse on account 41 debit and account credit 60. Indicate the trade margin on account number 42. If your company keeps records at sales prices, taking into account trade markups, then you can indicate both the purchase price and the sales price. The amount of markups on purchase and sale prices should be reflected in the accounting policy of the enterprise in a separate legal act.
Step 2
If you do not indicate in legal documents the cost price and markup applicable to all goods without taking into account the name, then indicate the mark-up system for each name separately by compiling an accounting table and fix it in the legal document. Such a definition of the selling price is most acceptable for outlets selling large-sized goods and is completely inapplicable to the sphere of small-scale retail trade, since it is impossible to account for each item separately and establish its own trade mark on it. Therefore, the general scheme for the classification of goods is applicable here, for example, tobacco products - 45%, dairy products - 20%, bakery products - 15%, etc.
Step 3
In the general column, indicate the amount of the markup, taking into account the costs of transport, taxes and other costs, and the total amount of the difference between the purchase, sale price multiplied by the number of units of this product. For example, if you bought a batch of milk, each package costs 20 rubles, the indicated markup is 20%, then the selling price of 1 package will be 24 rubles. That is, the difference of 4 rubles is the markup, which is multiplied by the number of units of the consignment of goods. For example, the batch was 100 sales units. The profit from the sale is 400 rubles, but this is only the profit from the markup, from here subtract taxes, transportation and other expenses. But you will pay taxes on the added value, therefore, when cheating, all costs should be taken into account so that the company does not remain at a loss.
Step 4
If your business is under a special tax regime, then you must still indicate the purchase and sale prices in the accounting documents. The rest of the organizations pay taxes on the value added. In the considered example, from 4 rubles for each unit of goods.
