Quite often, the sale of the company's products is accompanied by the need for delivery to the buyer. In this case, the cost of transport services can be both included in the cost of finished products, and indicated separately. Depending on which payment option is provided for by the company's accounting policy, a different method of documenting and reflecting the transaction in accounting is selected.
Instructions
Step 1
Create an invoice for payment of transportation services. If shipping costs are included in the price of the goods, then you do not need to create a separate invoice. If the seller takes over the delivery services, and the costs are billed in excess of the price of the goods, then a separate invoice for the services is generated. If a third-party shipping company is used for delivery, then it is engaged in the provision of an invoice, but it is necessary to create a report confirming the implementation of the services. Also in this case, the seller enters into a contract for the provision of transport services with the relevant company.
Step 2
Reflect the shipment of the goods before the fact of payment for transportation services. To do this, open the debit of account 45 "Shipped goods" and the credit of account 20 "Main production". Receipt of payment to the current account or to the cash desk of the enterprise is recorded on the credit of account 62 "Settlements with customers and customers" and the debit of account 50 "Cashier", 51 "Current accounts" or 52 "Currency accounts", depending on the method of payment. The accrual of remuneration for transport services must be carried out on the credit of account 90.1 "Revenue" and the debit of account 62. In the case of VAT accrual for these calculations, it is necessary to reflect this by opening a loan on subaccount 68 "Calculations for VAT" with a debit on account 90.3 "Value added tax ".
Step 3
Consider shipping services provided by a third party shipping company on separate accounts. In this case, all calculations must be documented. This operation is reflected by opening a debit on account 62 and a credit on subaccount 60 "Settlements with the transport company". Next, write off the payment for the services to the credit of account 51, and take into account the amount of the refund on the debit of account 51 with the opening of a credit on account 62.
Step 4
Analyze transportation services to account for them when calculating income tax. To do this, read clause 1 of article 252, clause 1.9 p. 251 and clause 9 of article 270 of the Tax Code of the Russian Federation, which establish the procedure and conditions for the use of these expenses for tax purposes.
