According to PBU, organizations involved in the sale of goods must keep records of all transactions related to the sale of products. For this, special synthetic accounts are provided, for example, 90 "Sales", 41 "Products" and others.
Instructions
Step 1
Before reflecting transactions in accounting and tax accounting, check the correctness of filling out and processing all accompanying and tax documents, such as an invoice, consignment note, act, etc. Be sure to make sure that all signatures and seals are present, the factual data is entered correctly and without blots.
Step 2
The choice of this or that correspondence of accounts depends on the activities of the organization. For example, you are in the business of reselling goods. In this case, you need to make the following entries: D41 K60 - the receipt of goods from the supplier is reflected; D19 K60 - VAT on incoming goods is taken into account; D41 K42 - the trade margin for goods is reflected; D50 K90 subaccount "Revenue" - the revenue for the goods sold is reflected; D90 subaccount "VAT" K68 - the amount of VAT was charged on goods sold; D90 subaccount "Cost of sales" K41 - the cost of goods sold was written off; D90 subaccount "Cost of sales" K42 - the trade margin was canceled.
Step 3
If the products were manufactured by the forces of the organization itself, you need to make the following posting: D90 subaccount "Cost of sales" K40 or 43 - the write-off of the cost of finished products is reflected.
Step 4
In the event that your company incurred any selling expenses, take them into account on account 44. Reflect the payment from the buyer on account 62.
Step 5
According to PBU 9/99, all income received from ordinary activities must be attributed to revenue, that is, to account 90. If income is received not from ordinary activities, reflect the amount of income as part of other income, that is, on account 91, subaccount " Other income".
Step 6
When calculating income tax, income received in the reporting period should be reflected as taxable income, that is, they will be included in taxable income.
