This is a modern and proven system that has many different features that make it easier and easier to work with accounting, tax returns, reports and other important accounting documents.
To start reporting retail sales, enable this function through the administration panel:
In the program configuration there is a standard document designed to work and fill in all the important information regarding retail sales.
A trading facility in the program can be of two types - automated (daily reports are submitted on the quantity of goods sold) or manual (accounting at non-automated points of sale is carried out only by retail revenue, which is calculated every evening (or at the end of the working day), there are no daily reports).
Registration of sales at ATT (automated point of sale)
In 1C: Accounting 8.3, a corresponding report is used to register sales in ATT. It is entered manually. This document will be required if you submit a Form 4 report.
It contains all the necessary postings in 1C for this type of report - accounting, tax accounting, posting money to the cashier, etc.
If the document is created by you manually, then the cash account is automatically indicated as 50.01 / “Cash of the organization”. But it can be changed to the "Operating cash desk" or to the "Cashier for the activity of the paying agent".
Using the corresponding button, the product that was sold and all data about this operation are added to the created document. If settings were previously created for this nomenclature, then they are automatically pulled into the document being edited.
You can specify 2 options for cashless payments (if the goods were paid for in this way) - by card or by credit.
In the corresponding tab, you can reflect the payment that was made using a gift certificate.
If, in the process of selling a product, you are sales agent, then the data about this is recorded in the "Agent Services" tab.
Registration of 1C for accounting for sales at a non-automated point of sale is carried out in the same way as described above. The main difference is different type warehouse, which is selected at the beginning of the document. All other steps and fields to be completed are identical.
Total accounting at retail sales prices (for 1C: Accounting 8.3, edition 3.0)
2016-12-07T19:04:41+00:00This article will discuss how to set up cost (sum) accounting in a triple for retail.
Theoretical excursion
Total accounting of goods in retail is suitable for cases when it is not required to keep quantitative accounting in the context of the nomenclature.
Usually sum accounting used in retail on special regimes(USN, UTII). In these cases, it is not necessary to calculate income tax, for which the use of only cost accounting would be insufficient and double accounting would be required.
The cost scheme for accounting for goods assumes that accounting is carried out for goods in general without dividing them into separate names which is of course very convenient for an accountant. Moreover, goods are considered at sale price.
Selling means that we store both the cost price and the markup of the goods in one heap.
Let's look at an example.
We bought 2 chairs from a supplier for 3,000 rubles each. We are going to sell chairs for 3500.
In this case, 3000 is the cost of the chair or, in other words, the purchase price, 500 is the extra charge for the chair, 3500 is the selling price.
The lines will be like this:
Dt 41
CT 60
2*3000
Dt 41
CT 42
2*500
Thus, we recorded on account 41 not only the cost of the goods, but we also added an extra charge of 500 rubles for each chair, thus forming the selling price.
It turns out that after the receipt of the goods, we have 7,000 rubles on account 41, and 1,000 rubles on account 42.
If we are asked what percentage of the trade margin sits in the selling price on this moment, we will do the following calculation:
Percentage of trade margin = 100 * Kt (balance) 42 c. / Dt (remainder) 41 ch. = 100 * 1000 / 7000 = 14.286%
Suppose that this month we sold chairs for 3,500 rubles (note that we don’t care what kind of chairs and how many there were, although in our example this is obvious). The lines will be like this:
Dt 50
CT 90.01
3500
Dt 90.02
CT 41
3500
We recorded the revenue at 90.01 and wrote off the sale price of the goods to the cost of 90.02. It turned out that the difference between revenue and cost was 0 rubles and we did not make a profit.
Of course, this is not true. And the operation of writing off the trade margin at the end of the month will reflect our profit as follows.
To begin with, we will calculate the average percentage of the trading margin for the month using the following formula (it is basically similar to the previous one, but more complete and is intended specifically for calculating the average trading margin):
Percentage of average trade margin = 100 * TN / (PS + ABOUT), where
TN- the rest of the trade margin (credit balance on account 42.02 at the end of the period);
PS- the balance of goods at the sale value (debit balance on account 41.12 at the end of the period)
ABOUT- the amount of sales in sales prices (turnover in the debit of account 90.02 from the credit of account 41.12 for the period)
In our case,
TN - 1000 rubles
PS - 3500 rubles
OB - 3500 rubles
The total percentage of the average trade margin will be 100 * 1000 / (3500 + 3500) = 14.286%
What does this percentage give us? It gives us the opportunity, knowing the amount of sales for the period in selling prices ( ABOUT), calculate how much of the trade margin was sold in this sales amount. In other words, how much profit we received.
Implemented trade margin = ABOUT* 14.286% = 3500 * 14.286% = 500 rubles
We will correct the cost of goods sold, and at the same time we will write off the trade margin sold for the month:
Dt 90.02 CT 42.02 -500 rubles
Please note that the trade margin is written off using the reversal method.
And now the difference between revenue (90.01) and cost (90.02) is just 500 rubles.
Let's finally try to implement our training example in the 1C: Accounting 8.3 database, edition 3.0.
Practical part
The first thing we will do is set up an accounting policy. To do this, go to the "Main" section and select the "Accounting policy" item there ():
The accounting policy for this year will open. Let's indicate the method of evaluating goods in retail - "By selling price":
Let's save the changes in the accounting policy and go to the "References" section. There we will open the item "Warehouses" ():
In the list of warehouses that opens, click the "Create" button, a card for a new warehouse will open - fill it in as shown in the figure below:
Let's save the new warehouse and go to the "Purchases" section. Open the item "Receipt (acts, invoices)" ():
Let's create a new receipt of goods and fill in its header, as in the figure below:
At the moment when we substitute the retail warehouse, the program will ask us whether it is necessary to collapse the tabular part for the product - we will answer in the affirmative so that the tabular part does not contain the nomenclature (we have total accounting). Fill in the tabular part as in the figure below:
Let's check the document and see its postings (button DtKt):
Postings correspond to what we wrote in theory.
Let's go to the "Bank and cash desk" section to reflect the proceeds from the chairs (by 3500). Open "Cash documents" ():
Let's create a new incoming order and fill it in as in the picture below:
Let's post the document and see its postings (button DtKt):
It remains to close the month so that the realized trade margin is written off. To do this, go to the "Operations" section and open the "Closing of the month" ():
Let's close the month for January 2014:
After that, we will find the item "Calculation of the trade margin for goods sold" at the end of the month and click on it with the left button:
In the menu that opens, select "Show transactions".
none trading company does not do without operational accounting of the sold goods, and of course, the most common accounting solution in our country - "1C: Accounting" makes it possible to keep the necessary accounting of retail sales of goods.
To do this, you need to enable the corresponding functional option in the "Administration/Functionality/Trading"* section.
*UI customization may be required to display functionality.
Figure 1. Enabling the option
Retail sales in the accounting program are reflected in a standard document included in the Retail Sales Report configuration. The document opens in Enterprise Mode from the Sales section.
Figure 2. Positioning and opening the document
In the accounting program, a retail facility is treated as a warehouse. The setting for a retail warehouse is of great importance: is it an automated retail facility or a non-automated one *.
* An automated outlet is different in that every day it is known how much and what kind of goods were sold at the outlet, a non-automated one - there is no daily information, and accounting is kept on the basis of total retail revenue.
An automated or non-automated trading facility is configured in the standard directory "Warehouses" / field "Warehouse type".
Figure 3. Retail warehouse setup
Merchant sales through an automated point of sale (ATT)
The sale of goods in the ATT must be entered through the document "Report on retail sales". He makes postings in 1C for accounting and tax accounting, including for posting money to the cashier.
You can enter the item sales document manually. To do this, in the list you need to click "Report" / "Retail store" *.
Figure 4. Manually creating an ATT sale
*In order to indicate to the program that the store is an automated outlet, you must select the appropriate type of warehouse "Retail Store".
Figure 5. Selecting a retail warehouse in a document
The cash register account when creating a document manually is substituted by automatic machine 50.01 / "Cashier of the organization". It is also possible to select accounts 50.02/"Operating cash desk" and 50.04/"Cashier for the activities of the paying agent".
It is possible to specify how to reflect VAT: include in the amount / reflect from above / do not take into account.
Figure 6. Selecting the reflection of VAT in the document
In the document, you can select (pre-create if it does not exist) an item on cash flow (item DDS). It will need to be filled out if the organization generates a report of form No. 4 “Cash flow statement”.
Through the buttons "Add" or "Selection" it is necessary to add the sold goods to the created document, indicating its required quantity. The price is filled in automatically according to the price type specified in the document, if there are set price. The goods accounting account, VAT rate, and income accounting account are pulled up automatically from the settings previously created for the item. Subconto 90 of the account is pulled up from the item card from the "Nomenclature group" field.
In the document, you can show and take into account the payment from a retail buyer with a bank card or a bank loan. To do this, on the "Non-cash payments" tab, you must enter the amount of payment by card, selecting payment by payment card from the "Type of payment" directory.
Figure 7. Reflection of non-cash payment in the document
Postings in 1C will reflect: proceeds from sales / receipt of cash received at the cash desk minus the amount of non-cash payment / payment by card / VAT allocation.
Figure 8. Reflection of the sale in accounting and tax accounting
Also, payment can be reflected with a gift certificate on the appropriate tab.
Figure 9. Reflection of payment with a certificate
If an organization acts as a sales agent when selling goods at retail, this is reflected on the "Agency services" tab.
From the document, you can print KM-6 (Help-report of the cashier-operator).
The posting of the proceeds from the sale to the cash desk of the enterprise is documented by the document of acceptance of money "Cash receipt" with such an operation as "Retail proceeds", which can be issued on the basis of the document on retail sales. This document does not generate postings for either accounting or tax accounting (because the postings are made by the Retail Sales Report document), but falls into the Cash Book report.
Figure 10. Cash book
Since most stores install cash registers/fiscal devices, retail sales can also be processed using checks: at the end of the day, when a shift is closed, a “Retail Sales Report” document is automatically created, which accumulates all sales by checks for the day.
Figure 11. Reflection of sales by checks and closing the shift at the end of the day
After the shift is closed, the sales document "Cash receipt" will be automatically created.
Retail sales through manual point of sale (HTT)
To indicate to the program that the store is a manual outlet, you must select the type of warehouse "Manual outlet".
Posting money to the cash desk from retail sales is carried out by the document "Cash receipt" with the transaction type of the document "Retail revenue". This document reflects the relevant accounting entries and falls into the Cash Book report.
Figure 12. Reflection of sale in NTT
Periodically, at the NTT warehouse, it becomes necessary to carry out a re-account of goods, the results of which are recorded by the document "Inventory of goods". On the basis of this document, you can immediately generate a “Retail Sales Report”, in which, as a quantity, goods sold the quantity of the “missing” goods will fall according to the results of the inventory.
You can also add information about the sold product manually by creating a document about trade sales at retail from the list of documents with the type "Non-automated outlet".
conclusions
We examined the main features of the 1C company's solution for accounting in terms of operational accounting of retail sales. It is safe to say that the functionality of "1C: Accounting" will fully satisfy the needs of firms and companies leading retail and retail activities.
Features of retail sales through a non-automated outlet, or NTT (about the types retail outlets in 1C, see article) are that in this case it is not possible to register sales directly in the program. Information about already completed sales is entered into the information base - the so-called "post-mortem" record is kept.
In "1C: Trade Management 8" (rev. 11.3) there are two options for accounting for sales through NTT - manually and based on the results of the inventory. We will now consider the first option. The registration of retail sales based on the results of the inventory is described in the article.
In 1C to reflect the sale of goods from retail outlet and the receipt of funds at the cash desk of KKM is a document called the "Retail Sales Report".
Let's open the corresponding log of documents.
Sales / Retail Sales / Retail Sales Reports
In the "KKM cash desk" field, select the stand-alone cash register of the cash register of the non-automated outlet from which the sale was made.
Important. Manual creation of the “Retail Sales Report” document is only possible if a cash register with the “Autonomous cash register” type is selected in the corresponding journal in the “KKM cash register” field.
Create a “Retail Sales Report” by clicking the “Create” button. In the new document, the KKM cash desk, as well as the one tied to it retail store already filled in automatically (the last one is not available for editing).
On the “Products” tab, we will enter the sold products by manually adding lines (the “Add” button) or selecting them (the “Fill - Pick up products” button). Please note that the price of the product is also filled in automatically and cannot be edited (since the price is linked to the store).
In the "Client" column, the program has substituted a predefined element from the partner directory - " Retail Buyer' should not be changed.
In addition to the sale of goods, the document is intended to reflect the acceptance of payment for the goods sold. If no other methods of payment are recorded, the program “considers” that the payment was received in cash, and when conducting the “Retail Sales Report”, it registers the receipt of money at the KKM cash desk indicated in it.
The Retail Sales Report document allows you to register payments with payment cards, gift certificates, bonus points, reflect accrued bonuses. There are corresponding tabs for this. Some of these features will be discussed in future articles.
Let's carry out the document "Report on retail sales". After that, by clicking the "Document Movements" button, you can see the movements in the registers - goods in warehouses, free balances, cash at the cash desks of KKM and others.
Statement of cash at the cash desk of KKM
After the retail sale is completed, we will make sure that there is money at the cash desk of the KKM using the report.
Sales / Sales Reports / Retail Sales / Cash at KKM
Let's generate a report on our KKM checkout. The receipt of cash from sales is reflected in the cash desk.
Transferring money from the cash register of KKM to the cash desk of the enterprise
Cash received during retail sales and located in the box of an autonomous cash register must be transferred to the cash desk of the enterprise. This operation is executed in 1C using the document "Incoming cash order".
Let's open the corresponding magazine.
Treasury / Cash desk / Incoming cash ordersLet's create a new document with the operation type "Receipt from KKM cash desks».
In the created document, on the “Basic” tab, in the “Cashier” field, we indicate the recipient of the money - the cash desk of the enterprise (if the cash desk was indicated in the journal of orders, then when creating a new order, it is filled in automatically). In the field "Cashier of KKM" we will select the KKM from which the money is received.
The amount must be entered manually.
Important. If the organization is a VAT payer, in addition to the amount of receipt, you must manually enter the amount of VAT in the incoming cash order for receipt from the cash register of KKM.
Do not forget to specify the details for printing the incoming order on the "Print" tab.
After filling out the document, we will conduct it.
If we now reformat the statement of cash at the cash register of KKM, it will reflect both the receipt of sales and the issuance of money from KKM - in the column "Receiving retail revenue".
Statement of cash
The movement of money from the KKM cash desk to the enterprise cash desk can be seen in the Cash Statement report. Let's open this report.
Treasury / Treasury reports / Statement of cashLet's create a report on our organization. By default, reports are generated in the currency of management accounting (in our example, US dollars). The report reflects the movement of cash: receipt and write-off from the cash register of KKM, receipt at the cash desk of the enterprise.
AT new edition 1.5 "1C: Accounting 8.0" *, released in October 2005, the functionality of accounting for goods in retail. Now you can take into account the goods not only in purchase prices, but also in sales prices, which is especially important for non-automated outlets. The methodologists of the company "1C" talk about new accounting opportunities for retail trade.
Note:
* Read more about the new features of edition 1.5
Now, in the accounting policy, you can choose one of two ways to evaluate goods in retail trade: at purchase prices or at sale prices. Previously, "1C: Accounting 8.0" did not provide such a choice, and goods in retail trade were taken into account only in purchase prices. Does not provide the possibility of such a choice and "1C: Accounting 7.7".
New features of "1C:Accounting 8.0" make it possible to significantly simplify operations for accounting for goods in retail outlets. When accounting for goods in sales prices, employees of the outlet deal with only one price of the goods - the one that is written on the price tag. In addition, the work of accountants is facilitated by entering credentials into the information base "1C: Accounting 8.0".
Types of outlets
"1C: Accounting 8.0" is designed for accounting work in retail outlets of varying degrees of automation. To select a working method, all outlets are divided into the following two categories: automated outlets and non-automated outlets.
automated(hereinafter - ATT), if its means technical support or specific trading activities allow you to generate a daily detailed report on the goods sold for subsequent entry into the information base "1C: Accounting 8.0". Moreover, the point of sale can be literally automated: the workplaces of sellers are equipped personal computers, to register sales, the network version of "1C: Accounting 8.0" is used. In addition, a point of sale can be considered automated "conditionally" if the number of goods sold daily is small and it is not difficult to manually prepare a daily sales report (for example, when selling cars). Sales information is reported daily to the accounting department, where they are entered into the "1C: Accounting 8.0" information base.
From the point of view of "1C: Accounting 8.0" the point of sale is considered manual(hereinafter - NTT), if detailed information about the goods sold is not entered daily into the information base "1C: Accounting 8.0". The role of NTT can be trays, kiosks, sections in stores, stores themselves with a large assortment of sales, where it is quite difficult to manually compile a sales report every day and enter it into the information base. At NTT, inventory data becomes obsolete as retail sales progress. To restore the relevance of this data, it is necessary to periodically conduct an inventory and enter its results into the information base. Now "1C: Accounting 8.0" allows you to conduct an inventory using a simplified method, which we will discuss below.
Of course, the requirements of the law in terms of accounting for trade revenue using cash registers must be observed at any outlet. Regardless of the type of outlet, the information base "1C: Accounting 8.0" daily reflects the receipt of revenue from the debit of account 50 "Cashier". The transfer of goods from the wholesale warehouse of the organization to the outlet is reflected both in quantitative and monetary terms.
In the information base "1C: Accounting 8.0" information about the outlets of the enterprise is indicated in the list of warehouses. In the warehouse type attribute, you can select one of the following values:
- wholesale;
- retail (meaning ATT);
- non-automated point of sale (NTT).
Setting item accounting parameters
The method of valuation of goods in retail trade is specified in the accounting policy settings. If you choose the valuation method at the sale value (see Fig. 1), then in the settings for analytical accounting of inventories (IPZ) (form "Setting accounting parameters", tab "Analytical accounting of inventories") you can specify additional accounting parameters (Fig. one).
If in the accounting settings you specify the sign of using turnover analytics by item, then the goods at the specified points will be recorded on account 41.12 "Goods in retail trade (in NTT at the selling price)" with additional analytical accounting for item turnover: "1C: Accounting 8.0" will automatically set up analytical accounting for account 41.12 using the subconto type "Nomenclature" and set the flag for accounting for only turnovers. Thanks to this, using a standard report (in particular, a balance sheet), it will be possible to see the debit turnovers on this account - the receipts of goods in NTT - and get the details of these turnovers to the positions of the nomenclature. But we draw your attention to the fact that the standard report will not show information about the balance of the nomenclature in NTT.
If NTT sells goods that are subject to VAT at different rates (for example, 18% and 10%), then in the accounting settings, you should set the flag for accounting for goods in the context of VAT rates. Following this, "1C: Accounting 8.0" will automatically install analytical accounting for account 41.12 according to the subconto type "VAT rates".
In order to comply with the requirements of the Tax Code of the Russian Federation (Article 153), regarding the separate accounting of the taxable base for the types of goods (works, services) taxed at different VAT rates, the following method can be used: proceeds from the sale of goods taxed at different VAT rates break into the control cash register (KKM) of a point of sale in different departments. Then, at the end of the cash register shift and the formation of the KKM Z-report, the proceeds from sales of goods subject to different VAT rates can be seen as the totals of different departments.
If you choose the method of evaluating goods in retail trade at sales prices, then "1C: Accounting 8.0" will use accounts 41.11 "Goods in retail trade (by selling price)" and 42.01 "Markup at automated outlets" for accounting goods in ATT with additional analytical accounting for subconto types "Nomenclature" and "Warehouses". Maintaining analytical accounting by subconto type "Batches" for these accounts is set in the accounting parameters settings.
If in the accounting policy of accounting you choose the method of evaluating goods in retail trade at the cost of acquisition, then "1C: Accounting 8.0" will take into account the goods on account 41.02 "Goods in retail trade (at purchase price)" with analytical accounting for the same types of subconto ( "Nomenclature", "Warehouses") in both ATT and NTT (see Fig. 2).
General information on accounting of goods in retail trade and the procedure for storing balances in accounting are shown in table 1.
Table 1
| Method of valuation of goods in retail | Manual Point of Sale (HTT) | Automated Point of Sale (ATT) |
|---|---|---|
|
By selling price |
||
|
accounting account |
41.12 - goods |
41.11 - goods |
|
Quantitative Accounting |
Yes (on the goods account) |
|
|
Sections of analytical accounting |
Stock |
Nomenclature |
|
By purchase price |
||
|
accounting account |
41.02 - goods |
41.02 - goods |
|
Quantitative Accounting | ||
|
Sections of analytical accounting |
Nomenclature | Nomenclature Stock Party (optional) |
Registration of retail trade operations
Receipt of goods at the point of sale
The movement of goods from the wholesale warehouse of the enterprise to the point of sale is registered by the document "Movement of goods" with the type of operation "goods, products". Moreover, the tabular part of the document contains data on the number of goods entering the outlet (see Fig. 3).
Price data is not specified in this document: it is assumed that the prices of the item are determined by the type of price, which is used as one of the details of the outlet. In 1C:Accounting 8.0, several prices can be set for each item; The distinguishing feature of these prices is the type of price ("purchase", "wholesale", "retail", etc.). To set the prices of the item, a document is used, which is called: "Setting the prices of the item".
To register the receipt of goods at the point of sale directly from the supplier, the usual document "Receipt of goods and services" is used in this situation. If the method of evaluating goods at sales prices is used, then immediately after selecting a non-automated outlet (NTT) in the "warehouse" field, "1C: Accounting 8.0" will offer to "collapse by item" the tabular part of the document (see Fig. 4).
"Collapse by item" is the automatic removal of the "item" column from the tabular section of the "Products" tab. If the user agrees to this, then information about the receipt of goods from the supplier can be entered into the infobase in a simplified way: the total amount (or several amounts, if it is easier for the user) without detailing the product range.
Similarly, you can "collapse" the tabular parts of documents used to register other business transactions: the revaluation of goods in the NTT, as well as the movement of goods between two NTT. When registering the movement of goods, the following obvious principle is observed: if goods are moved between two storage locations and at least one of them requires a detailed accounting of goods by nomenclature (this can be either a wholesale warehouse or an ATT), then the tabular part of the movement document cannot be folded.
In the retail sale of consigned goods, regardless of the type of outlet and the method of valuation of goods in retail, consigned goods are always taken into account with itemization by nomenclature. In the case of a non-automated point, taking into account in sales prices, this means that in receipt and transfer documents, the tabular section with the list of consigned goods cannot be collapsed.
Retail sales at ATT
To register retail sales in the ATT, regardless of the chosen method of evaluating goods in retail trade, the Retail Sales Report document is used (see Fig. 5).
The tabular part of this document is intended for entering information about the number of goods sold, and the goods themselves are selected from the "Nomenclature" directory.
Retail sales at NTT
The methodology for registering retail sales in NTT depends on the chosen method of evaluating goods in retail.
If it is established in the accounting policy that goods in retail trade are taken into account at sale prices, then the document "Incoming cash order" with the operation type "Receiving retail proceeds" is used to register retail sales (see Fig. 6).
The specified document automatically generates postings both for registering the receipt of retail proceeds at the cash desk of the organization, and for writing off goods to NTT for the amount of the transferred proceeds.
Note that in other situations (ATT; NTT in combination with accounting for goods in purchase prices), the "Incoming cash order" document only performs the function of registering the receipt of retail revenue. Also, sales of consigned goods are not registered by the "Incoming cash order" document - in this situation, the "Retail sales report" document should be used (Fig. 5).
Another note: in the case of collection of retail proceeds, it is also required to draw up the document "Incoming cash order" in order to register in the information base "1C: Accounting 8.0" the fact of receipt of retail proceeds from customers (and, possibly, write-off of goods). And already on its basis, it is possible to generate a document "Outgoing cash order" with the type of operation "Cash collection". If the accounting policy establishes that goods in retail trade are accounted for in purchase prices, then sales information is entered into the information base as follows.
First, an inventory of the remains of goods is carried out, according to the results of which the document "Inventory of goods in the warehouse" is entered, indicating the outlet as a warehouse.
The tabular part of the document contains information about the range and quantity of goods sold. In this case, the "Deviation" column will be filled in automatically with the difference between the data specified in the "Quantity" column and the credentials of the infobase.
On the basis of the document "Inventory of goods in the warehouse", the document "Report on retail sales" is formed (Fig. 5). Information from the column "Deviation" of the tabular section of the document "Inventory of goods in the warehouse" is automatically transferred to the tabular part of this document - it is considered that all the missing goods were sold.
Trade margin calculation
The total trade margin is a rough measure of retail efficiency. The total markup is calculated as the difference between retail sales and cost of acquisition.
If goods in retail trade are taken into account at purchase prices, then there is no need to perform a special calculation of the trade margin: when entering each document "Retail sales report", the cost of goods sold is reflected in the debit of account 90.02 "Cost of sales" and the credit of account 41.02 "Goods in retail at purchase price." Sales revenue is reflected in the credit of account 90.01 "Revenue", and in the case of ATT, to register revenue, "1C: Accounting 8.0" uses the same document "Report on retail sales", and in the case of NTT - the document "Incoming cash order" with the type of operation Receiving Retail Revenue.
If the "Average" method is selected to evaluate inventories (in particular, goods) when they are written off in the accounting policy, then when posting the "Retail Sales Report" documents, the cost of goods sold is calculated using the "Moving Average" method. When posting the document "Closing the month" by the routine operation "Adjustment of the actual cost of the item", corrective entries are formed to determine the cost of goods sold using the "Average weighted" method.
If goods in retail trade are taken into account in sales prices, then the task of determining the trade margin is solved by the routine operation "Calculation of the trade margin for goods sold" of the "Closing the month" document. At the same time, for ATT, the markup is calculated separately for each combination of signs of analytical accounting (for each set of "nomenclature, warehouse, batch" - if the FIFO or LIFO method is selected in the accounting policy to evaluate inventories when they are written off or for each set of "nomenclature ", "warehouse" - if the method "according to the average" is selected) according to the formula
The calculated trade margin is debited by a reversing entry to the debit of account 90.02 from the credit of account 42.01.
For the NTT report, the markup amount is calculated independently for each point (warehouse) using the same formula. The calculated markup is written off by a reversing entry to the debit of account 90.02 from the credit of account 42.02.
Document flow
Summary data on the use of documents "1C: Accounting 8.0" for registration of the main retail transactions are shown in Table 2.
table 2
In addition to the business transactions reflected in Table 2, "1C: Accounting 8.0" allows you to register such operations as the revaluation of goods in retail (in the event of a change in retail prices by the decision of management), the movement of goods between storage locations (including the return of goods from a retail outlet to warehouse); return goods to the supplier, etc. .
Thus, edition 1.5 of the "Enterprise Accounting" configuration allows you to automate accounting in retail organizations for a wide variety of accounting schemes. It is assumed that in 2006 new technique Accounting for goods in retail trade at sales prices will be implemented in the program "1C: Trade Management 8.0".
