In accordance with the accounting rules (PBU) No. 5/1, paragraph No. 13, the outlet has the right to include the purchase price, transportation, tax and other expenses in the cost of the goods. The trade markup is indicated in the accounting tax documentation in accordance with the specified rules.
It is necessary
- - packing list;
- - legal act;
- - a table of trade markups applied to all units of goods or for each item separately.
Instructions
Step 1
To break even trading, you must form the prices for the goods in such a way that they include all the costs associated with the purchase, transportation of goods and payment of taxes, but at the same time, so that your product is competitive in the market. According to the current legislation, your trade markup can be any, but this threatens that the goods will not be demanded by the consumer, and you will incur significant losses. Therefore, make the minimum markup, including only expenses and a small percentage of the company's profits.
Step 2
According to the requirements of PBU / 5, the acceptance of goods must be carried out according to the receipt of consignment notes, debit No. 41, credit No. 60, indicate the trade margin under No. 42. With the established accounting of selling prices with overhead costs and trade markup, enter both the selling and purchase prices into the consignment note.
Step 3
In the legal acts of the outlet, indicate the scheme that you will apply for a group of goods or for each item separately. A table with the applied wrapping for all expenses for each item of goods separately or according to the list of goods must be attached to the executed document.
Step 4
For small retail trade, the development of a table taking into account a group of goods is considered the best option. For large-sized goods, you can apply the general scheme and indicate the trade markup, taking into account transport, purchasing and tax costs, at a general interest rate.
Step 5
If you indicated the trade markup for all types of goods in a general line, for example, 30%, then this amount should include all your expenses, including transportation, and take into account your profit. There is no need to indicate transport costs in a separate line.
Step 6
The general column with the indicated wrap is the difference between the purchase and sale prices. It must be indicated to all enterprises, regardless of the applicable tax regime.
