According to PBU, goods are inventories that can be sold or bought. These operations take place within the framework of a purchase and sale agreement or another similar document, for example, a supply agreement. When purchasing goods by an organization, the accountant must reflect this in the accounting records.
It is necessary
- - contract;
- - invoice;
- - consignment note.
Instructions
Step 1
Before entering any data, check the correctness of the documents confirming the fact of the purchase, namely, the consignment note, invoice and other similar documents that certify the complete set and quality of the purchased goods. After agreeing with all the data, you need to put the seal of the organization, the date of acceptance and sign the documents. If there are any disagreements, then in this case a commission is assembled, which should consist of financially responsible persons. They double-check the goods and draw up an act containing a claim to the supplier.
Step 2
Purchased goods are taken into account at their actual cost, that is, at the amount spent minus VAT. You also need to make the following entry in accounting: D41 "Goods" K60 "Settlements with suppliers and contractors." If the goods are purchased for subsequent use in order to prepare products, then they are reflected in account 15 "Procurement and acquisition of material assets".
Step 3
If you have purchased a product in the amount of which VAT is allocated, then in this case you must make an entry: D19 "Value added tax on acquired values" subaccount 3 "Value added tax on purchased inventories" K 60.
Step 4
When selling goods, one should take into account in what volume they are sold. According to this, trade is divided into wholesale and retail. In wholesale trade, subaccount 1 "Goods in warehouses" is opened to account 41, and if the movement of goods is carried out in small batches, then subaccount 2 "Goods in retail trade" goes to the same account. Also, subaccount 3 "Container under the goods and empty" can be opened, it is used when it is necessary to take into account the amount of the container.
Step 5
According to PBU, organizations using retail trade can reflect purchased goods at the selling price, taking into account discounts or margins. In this case, you need to make the following postings: D41.2 K60, and the difference between the purchase price and the retail price is written off using posting D41.2 K42 "Trade margin". When the purchased goods are sold, the amount is debited from account 41 to account 90 "Sales".
