In order to carry out economic activities, the heads of organizations are forced to purchase goods from other counterparties. The concept of "commodity" means some material stocks that are necessary for subsequent resale, thus they are the subject of labor. As a rule, when purchasing such valuables, it is very important to correctly capitalize them in accounting and tax accounting.
Instructions
Step 1
First, it should be noted that it is necessary to take into account the goods only if there are accompanying documents, for example, an invoice, a consignment note (form No. TORG-12) and others.
Step 2
As soon as the goods arrived at your warehouse, take the primary documents from the supplier. They must indicate his details and yours, the name of the product, the units of its measurement, the quantity of the supplied goods, the price per unit and the cost. Also check for the signature in the appropriate box (usually on the bottom of the documents) and the supplier's stamp.
Step 3
Next, check the quality and quantity of the goods. If there are discrepancies, you can draw up an act on the established discrepancy (form No. TORG-2). After that, sign the document and put the round stamp in the field "Buyer".
Step 4
Next, you need to reflect the receipt in accounting on the basis of the accompanying documents. To do this, you must determine in advance and prescribe in the accounting policy of the organization at what cost you will take into account the purchased products: actual, accounting or sales.
Step 5
If you are reflecting goods at actual cost, then make notes:
D41 "Goods" K60 "Settlements with suppliers and contractors" - reflects the purchase of goods from the supplier;
D41 "Goods" or 44 "Expenses for sale" К60 "Settlements with suppliers and contractors" - reflects the amount of transport and procurement costs.
Step 6
If you account for goods at book value, then make correspondence:
D15 "Procurement and acquisition of material assets" K60 "Settlements with suppliers and contractors" - reflects the cost of the supplier's goods and the amount of costs for transport and procurement work;
D41 "Goods" K15 "Procurement and acquisition of material assets" - the cost of the goods received is reflected;
D16 "Deviation in the cost of material assets" К15 "Procurement and acquisition of material assets" - reflects the amount of deviations in the cost of purchased products.
Step 7
And when accounting for goods at sales value, make the entries:
D41 "Goods" K60 "Settlements with suppliers and contractors" - reflects the cost of the supplier's goods;
D19 "Value added tax on purchased valuables" К60 "Settlements with suppliers and contractors" - the amount of VAT is taken into account;
D44 "Sales costs" К60 "Settlements with suppliers and contractors" - the amount of transportation costs is reflected;
D41 "Goods" K42 "Trade margin" - the amount of the trade margin is set.
