Accounting in an enterprise implies special attention and accuracy in carrying out calculations, because the planning of expenses and income of the enterprise, the state of affairs at the moment, the forecast of production volumes, and more depend on the correct work of accountants and analysts. And the basis of all forecasts is the calculation of gross profit.
It is necessary
- - the amount of profit from the receipt of funds;
- - the amount of accounts receivable;
- - the amount of discounts (markups);
- - the amount of production costs;
- - the amount of expenses for the provision of services.
Instructions
Step 1
Calculate the profit from the sale of products (services), excluding VAT, excise taxes and other mandatory payments. Profit in this case is equal to the sum of the profit from the receipt of cash and other valuable property and the amount of receivables.
Step 2
Accept a profit in the amount of the full amount of receivables if your organization performs work or provides goods (services) on the basis of a commercial loan provided on a deferred payment or installment plan.
Step 3
Make sure that the amount of receipts, as well as the amount of receivables under those contracts that provide for the repayment of obligations not at the expense of cash, were taken into account at the cost of goods already received or expected to be received by a legal entity.
Step 4
Establish the value of goods received by the organization based on the price charged by the organization in similar cases for similar goods. Consider all discounts (markups) provided by the organization under valid contracts. The amount of the deposit (pledge), as well as the amount of the advance, should not be reflected in the calculations.
Step 5
Calculate the cost of the goods (services) provided. Reflect in this amount the costs of manufacturing and selling products, as well as the cost of purchasing goods necessary to provide services and perform related work.
Step 6
Calculate the amount of gross profit, subtracting the calculated cost from the profit obtained as a result of the sale of goods (services).
