The movement of goods purchased by the organization for sale is recorded on account 41. Purchases are received in debit. The account can be subdivided into several sub-accounts - for accounting of movement in warehouses, in retail trade, accounting of containers. Products are grouped by name, responsible person, warehouse.
Instructions
Step 1
Goods arrived at the warehouse at the cost for which they were purchased. Execute the receipt with an acceptance certificate (form No. TORG-1). If there are discrepancies in the quality and quantity of the goods with the data of the accompanying documents, draw up an act in the form No. TORG-2.
Step 2
To keep track of purchases that came to the warehouse, open, if necessary, subaccount 41-1. For this operation, make a credit entry to account 60. This account keeps records of settlements with suppliers of goods. Simultaneously credit account 42 for the difference in the values of the goods at purchase and sale prices. Account 42 reflects the trade margin of the organization.
Step 3
If you run a trade or catering organization, use subaccount 41-2. The debit includes goods received in retail trade (shops, stalls, cafes) from the warehouses of the enterprise. In this case, the amounts of warehouse units sold for sale are debited from the credit of subaccount 41-1.
Step 4
Consider the container that arrived with the goods on a separate subaccount 41-3. The subaccount is opened to account for the movement of containers under the goods and empty ones (except for glassware in a retail or public catering organization).
Step 5
Come goods to subaccount 41-4, if your organization is engaged in production activities. It takes into account purchased products. In this case, the accounting of goods is carried out in accordance with the procedure established for accounting for production inventories.
