According to the Tax Code, VAT payers must keep records of sales. This is necessary in order to calculate the taxable base, assess the efficiency of the enterprise and reduce some items of expenses for the subsequent increase in profits.
Instructions
Step 1
First of all, choose a sales accounting method. To do this, you can use specialized programs that will track all movements of inventory items. You can keep records according to the reports provided by the managers.
Step 2
Fix all the nuances and subtleties of keeping records of sales in the accounting policy of the organization. Here you must indicate how the accounting is carried out, how the value of the goods is determined, etc. In this local document, fix all the documents necessary for accounting (invoices, invoices, consignment notes, and others).
Step 3
Each transaction must be subject to a contract. Therefore, conclude these legal documents with buyers. If you want to change one of the conditions, complete and sign an additional agreement.
Step 4
Use an invoice to register a shipment of products in the sales ledger. It is this document that is a confirmation of the deduction of VAT, if it is absent, you are not entitled to include the amount when calculating the tax.
Step 5
Issue a consignment note (form No. TORG-12) or a consignment note (form No. T-1) to the invoice. All documents must be complete and accurate, blots and erasures are not allowed.
Step 6
Register all invoices in the sales ledger. At the end of the tax period, this journal must be numbered, sewn and sealed with the signature of the head and the seal of the organization. If you need to make changes to the journal, make additional sheets.
Step 7
Record sales using the following accounts: 62 "Settlements with customers", 90 "Sales", 44 "Sales costs", 45 "Goods shipped", etc. The transactions may look as follows: D45 K41 - goods shipped are reflected; D62 K90 - goods were sold to the buyer's warehouse; D91 K48 - the cost of goods sold is reflected.
