Revenue is usually considered to be receipts of funds from buyers to the current account and to the cash desk of an enterprise or individual entrepreneur. Revenue can be determined in advance in both stable and unstable demand. This is necessary in order to plan in advance the economic activity of the enterprise, which directly depends on the indicators obtained.
Instructions
Step 1
You can determine revenue in two ways: direct and reverse account. The direct counting technique is based on knowing the demand. And the calculation method determines revenue in case of unstable demand.
Step 2
To calculate proceeds using the direct account method, it is necessary to determine the price per unit of products, services or goods sold, to determine the amount of products that were sold during the current period of time. Next, calculate the revenue by multiplying the number of products by the price per unit, as a result, the resulting number can be considered revenue from the sale of products.
Step 3
To calculate revenue using the calculation method with unstable demand, you will need to: Determine the number of unsold products at the beginning of this period. Then determine the number of goods prepared for release in a given period of time. Next, subtract the planned balances from the number of unsold products at the end of the period. Further, from the number of unsold products at the beginning of the period, it is necessary to subtract the planned balances of the unsold products at the end of this period and add the number of goods prepared for release during the current period. Multiply the resulting quantity by the price. Thus, you will determine the revenue from product sales.
Step 4
To determine revenue, first of all, you need to calculate the cost of production. To do this, add up all the expenses incurred in the period for which we calculate the revenue. These are expenses for the purchase or manufacture of products, including salaries of employees, deductions and taxes from the payroll, rent for premises and equipment (if there is rent), etc. Divide the resulting amount by the number of products sold during this period, determine the total cost of a unit of production. Next, determine the desired revenue from the sale of products: multiply the quantity of products by its price, determined from the difference between the selling price of a unit of production and the total cost of a unit of production.
Step 5
In the profit and loss statement (Form No. 2) there is line 010 there, and the gross proceeds of the organization from the sale of goods, products, works, services (excluding VAT, excise taxes and other similar payments) are reflected. If you have an accounting policy for payment, then the amount of all funds received from buyers, if for shipment, then the amount on invoices issued to buyers, do not forget to subtract VAT. Shown on page 010 of Form 2.
