Accounting for goods in 1s 8.3 on envd. Accounting for goods in small enterprises

Every retail entrepreneur or manager is wondering what products are sold, how many are in stock, and of course, what is the markup on goods sold, since products are the main source of income for this organization. Yu.M. Burykin, Ph.D., Associate Professor of Kazan State Agrarian University, analyzes accounting methods, gives recommendations on accounting automation. The first article provides an overview of the methods, the sum accounting is considered in more detail.

Accounting for goods in small enterprises

Most of the small businesses involved in retail or wholesale trade, apply special taxation regimes: a simplified taxation system and a single tax on imputed income. When using both modes, the enterprise has the opportunity not to keep accounting in full, but to keep it in a form sufficient for management needs (with the exception of fixed assets and intangible assets). Based on practice, in these organizations, the absence of accounting for goods during the year leads to disastrous results, since in an effort to save money, managers make several mistakes:

1. All accounting of goods is carried out by the sellers of the store or warehouse in one ledger, in this case there is no separation of duties between the seller and the manager, which leads to editing information about past periods and adjusting the number of goods for the needs of sellers.

2. The desire to save on consultations with accounting specialists leads to a complete lack of information about sales, products and financial results.

A little knowledge in accounting and the program "1C: Accounting 8" (the cost of the basic version is available to absolutely any organization - the recommended price is 3,000 rubles) will significantly increase the information content of accounting and get up-to-date and complete information about your activities. The implementation in practice of the methods of accounting for goods described below in small enterprises will improve the efficiency of sales and reveal the facts of dishonest work of employees.

In the program "1C: Accounting 8" you can implement 4 methods of accounting for goods, each of which has its own advantages. Schematically, the methods of accounting are shown in Figure 1. They can also be divided into methods of accounting for sale and purchase prices.

Fig 1. Options for accounting for goods

When applying each of these methods, it is necessary to avoid the first mistake and divide responsibilities between financially responsible persons and persons responsible for reporting.

This is done quite simply: financially responsible persons fill in the primary documents, and their reflection in the accounting is handled by an accountant or manager personally.

Accounts and sub-accounts in the program "1C: Accounting 8" for accounting for goods

In the program "1C: Accounting 8" (rev. 2.0), the accounts and subaccounts presented in Table 1 are used to account for goods and markup on them. These accounts are recommended by the Ministry of Finance of Russia for accounting for goods, but in the program they are divided into additional subaccounts and subconto.

Table 1

Name	Subconto
Products	Nomenclature	parties	Warehouses
Goods in warehouses	Nomenclature
Goods in retail(at purchase price)	Nomenclature
Containers under the goods and empty	Nomenclature
Purchased items	Nomenclature
Goods in retail trade (ATT at sale value)	Nomenclature
Goods in retail trade (in NTT at sale value)
Trade margin
Trade margin in automated outlets	Nomenclature
Trade margin in non-automated outlets

Consider the ways to automate the accounting of goods implemented in the program, as well as the advantages and disadvantages of each of them.

Total Accounting

First option Total Accounting is the most common in small organizations, as it is the most simple and understandable. This method allows the manager to quickly obtain information about the amount of goods in each retail outlet and the total margin for them. This accounting does not support information about the range of goods, but gives only their sum generalization.

The benefits of this are significant, even a novice accountant can keep records, and the accounting process does not take much time. But in order for the accounting data to be reliable and reflect the real state of affairs in the organization, the following prerequisites are necessary:

1. Regulated pricing means that all prices and changes in goods must be registered, there is a list or register of prices for every day, all changes are recorded, and the receipt of money is reflected strictly according to fiscal registrar or other substitute documents or equipment.

2. Full documentation - all operations on the receipt of goods, their disposal, write-offs and price changes must be reflected in documents. This is the basis for obtaining reliable and timely information.

3. The competence of the employee means that the employee must know how the above documents are formed, what value is reflected in each document as a basis and when they need to be formed.

The implementation of these three simple principles allows you to maintain accurate total accounting, and it, in turn, provides operational information and control over the completeness of the receipt of funds, the sale of goods and the final financial result. A typical scheme for recording transactions when using this method is presented in Table 2.

table 2

Reflection of accounting operations for the total accounting of goods.

No. p / p	Debit	Credit		Sum ("-" - "reversal")
			The goods arrive at the organization or outlet for the amount
			An appropriate mark-up is made on it, based on the selling prices.
			Revenue is reflected (money funds are credited under CCP)
			Simultaneously with the previous operation, the write-off of goods from the outlet is reflected in the cost of sales (Total amount of goods sold).
			At the end of the reporting period, the amount of the markup on goods sold is reversed from account 42 "Trade margin" (Financial result)
			When the price of goods rises, a posting is formed for the amount of the increase in cost
			In case of reduction in price or markdown, it is reversed by the amount of the reduction in the cost of the goods
			Written off goods (shortage)
			Written off markup on decommissioned goods

The amount to be reversed is the financial result from sales (operation 5) or the amount of loss (possible profit of the sale) from the write-off of goods (operation 9). Revaluation with this method of accounting for goods is reflected in one simple entry, but it is calculated on the basis of a calculation using a detailed inventory of the number of balances of each product and the change in its price.

Write-offs are much easier, you just need to indicate the amount at the sale prices of the written-off goods.

The control function with this method remains: it consists in inventorying the balance of goods at the selling price. They must match the balance of account 41 "Goods" subcont for warehouses. The amount of actual data more than accounting may mean unreceived goods or undocumented margin, and less - shortage of goods. Ideally, the amounts for the debit of the account and inventory, if properly reflected, should match, but certain deviations occur in organizations, which can be caused by errors, unregistered pricing and incorrect paperwork.

At first glance, the calculation of the share of revenue in these operations is a lengthy and complex process, but the program "1C: Accounting 8" it is automated and takes only a fraction of a second. The financial result is formed using the document Closing the month.

Consider the automation of this method using the program "1C: Accounting 8".

The type of accounting "sum" assumes the accounting of goods at sale prices. To account for goods in retail at the selling price, you must specify in the accounting policy of the organization ( Enterprise -> Accounting policy of organizations- add new or change existing tab Retail) a method of evaluating goods in retail - at a selling price (see Fig. 2).

Rice. 2. Accounting policy of the organization for reserves.

To reflect the receipt of goods at the point of sale, a document is used Receipt of goods and services. If all the previous steps were done correctly, then during the reflection of the receipt, after selecting the outlet, a question will be asked Collapse tabular part by nomenclature? This means that nomenclature data will be missing in the accounting. If the answer is yes, only one line will remain in the document, which consists of 5 columns: Amount, % VAT, VAT amount, TOTAL, Retail amount.

Based on the document, the program is 2 (without VAT) or 3 (with VAT postings) - see table 3.

Table 3

Goods receipt postings

This is clearly shown in Figure 3.

Rice. 3. The result of posting the document Receipt of goods and services.

As a result of the documents, accounting information is accumulated on account 41.12 on the amount of goods at the selling price at the point of sale, and 42.02 the amount of the accrued markup on goods. This information further allows you to determine the relative cost of goods in warehouses as a result of deducting the amount of markup on account 42.02 from the amount of goods on December 41 for this warehouse. During the course of an organization's operations, there are situations where sales prices go up and down, and as we have previously pointed out, documenting price adjustments and repricing is essential for accurate data. To do this, the program implemented a document Revaluation of goods in retail(menu Sale), which is formed on the basis of data on the revaluation of goods in the organization.

AT this document when using the sum accounting method (after selecting a warehouse), only one column is displayed to fill in Revaluation amount. It can be filled in with the total amount for the revaluation document or line by line. A positive amount means upward revaluation, a negative one means downward revaluation.

As a result of posting the document, the corresponding postings will be generated (see Fig. 4).

Rice. 4. The result of posting the retail document.

During the activity based on the results of the inventory, if a shortage is detected, this amount is credited to account 94 "Shortages and losses from damage to valuables", and after finding out the reason for the shortage, it is credited to accounts: 44 "Sale costs", if the guilty person is not found or goods spoiled, 90 "Sales" (if the shortage fits into the norms of natural attrition), 91 "Other expenses", 73 "Settlements with personnel for other operations", if the guilty person is found.

Write-off of goods is carried out using the document Write-off of goods(available from the menu Stock). Unlike previous documents, the tabular part by item is not hidden here, and there are two options for filling it out: by item of items written off, or by creating a common one item item (nomenclature item for the entire item). In the first variant of filling in the document, it is necessary to indicate all the items to be written off, their quantity and retail price, in the second case - the total amount and an arbitrary quantity.

Based on document Write-off of goods appropriate postings are made - see fig. 5.

Rice. 5. Result of posting the Goods write-off document.

The receipt of revenue from the sale of goods is reflected using the document Incoming cash order operation Retail revenue. The document indicates the warehouse retail outlet, checkbox Manual outlet and the amount of retail revenue, which forms the entries for recording revenue and writing off the cost of goods sold.

At the end of the month, on the basis of sales, the share of the margin on the goods sold is calculated and reversed to the debit of account 90 "Sales". This document is used for this. Closing the month, which has an operation Calculation trade margin by goods sold. It is this operation that generates the financial result by calculating and writing off the trade margin.

This method is convenient for simplified accounting, control of goods and financial results. The efficiency of this method is high, it requires little labor and experience. The disadvantages of this method are the lack of information on the range of goods sold, and accurate information about the most profitable and sold goods.

In today's publication, we will consider in detail the topic of closing the month, namely, a routine operation called "Calculation of the trade margin". In addition, we will tell not only about the closing of the month, but what is the meaning of this operation for accounting. To this end, let's consider an example of accounting for various types of goods in retail, using the account "42" with the name "Trade margin". Let's not ignore the accounting of receipts necessary products to the retail warehouse, as well as reflecting the sale by means of a document called “Report on retail sales».

"1C Accounting 8" edition "3.0": accounting policy and accounting parameters

To begin with, it is necessary to discuss the settings in the 1C accounting program that need to be implemented for specific accounting. If in "1C Accounting 8" there is a need to conduct retail accounting, which is what we need, then open "Accounting Options" and check the box with the name "Retail in progress" on the tab called "Trade". It is here that you can set up accounting for products in retail by product turnover, as well as by VAT rates. But in our case this is not required. In addition, on the tab of accounting parameters with the name "Stocks" set the following checkbox "Inventory accounting is carried out: by syllables (storage locations)". In our case, accounting for stocks of products in warehouses only by quantity is enough.

And now let's move on to the "Accounting Policy" settings. It is worth saying that in the menu section called "Main" you can access both the accounting policy and the accounting parameters. And now open the "Accounting policy" and select the method of valuation of products "By selling value", which is located on the "Inventory" tab.

We write down all the necessary settings.

"1C Accounting 8": setting the price of the item and setting up a retail warehouse

So, before making a transaction to reflect the receipt of products in retail, you need to make some more settings. First of all, under the name "Warehouses" create a new element. In the section of the main menu "References" you will get access to the necessary directory. Next, you need to create a new element, for example, with the name "ATT Composition". Next, specify the composition type with the name " Retail store” and then a price type called “Basic Sell Price”. This is due to the element that the developers created.

And now for the nomenclature that we purchase, we need to set the sale price. This can be done using a document called "". The link to the latter is contained in one of the sections of the main menu "Warehouse". Next, create a new document, and then in the field named "Price Type" enter "Basic Purchase Price". After that, in the tabular section, select the desired product and indicate its price. The planned purchase price for this product "Product in retail (ATT from sales)" will be 20,000 rubles.

Now everything is ready to reflect the receipt and sale of products in retail.

"1C Accounting 8": accounting for products in retail

In order to record the purchase of certain products, at the retail fixed value, you need to use a document named "Receipt of goods and services." Create the required new document. Select a retail warehouse in it called "ATT Composition", which we considered a little earlier. Then - the nomenclature for which we set the selling price. For clarity, we will take into account the products in the amount of 1 piece and without VAT.

After that we carry out required document and analyze the generated postings:

Do not forget that the sale price of our product is 20,000 rubles. We reflected this price in a document called "Setting prices for the item." This product arrives at a price of 8,000 rubles and is created, which takes into account these products at this price on account "41.11" with the name "Goods in retail trade (in ATT at selling value)". But we need the result to be 20,000 rubles. Therefore, in this case, it is necessary to generate 1 more transaction for the missing amount of 12,000 rubles, where you also need to use account “42.01” with the name “Markup at automated outlets” as an account for you.

Our next step will be the reflection of retail revenue and the write-off of sales products in retail. To accomplish this task, use the document called "Retail Sales Report". The latter can be found in the main menu section named "Sales". When creating a new document, select the type of operation "KKM". This means that our outlet is automated. In the newly generated document, select the composition called "ATT Composition", and the nomenclature with the name "Retail Goods (ATT for Sale)" in the tabular section. Since for this nomenclature we entered a document called "Setting the prices of the nomenclature", in this case the price of the products will be filled in. If the sale of products is carried out according to VAT, then the price in the document named "Retail sales report", respectively, will be filled in including VAT. But, we emphasize once again that in our example, VAT is not taken into account.

And now let's post the document and see the existing postings.

The first of the existing postings reflects the write-off of products from the credit of account "41.11" to the cost price to account "90.02.01" under the name "Cost of sales for activities with the main taxation system." The second of the entries - reflects the fact of receipt of funds, creating a posting to the debit of account "50.01" and, in addition, receipt of proceeds from the credit of account "90.01.1" with the name "Revenue from activities with the main taxation system".

At first glance, everything matches. However, there is one “but”: the cost of production cannot be 20,000 rubles, since this product was purchased more than 2 times cheaper - for 8,000 rubles. Of course, the cost should be 8000 rubles.

It is necessary to somehow reduce the balance to the debit of the account “90.02.12” by 12,000 rubles. Recall that following the results of the receipt of products on such an account as “42.01”, a loan balance of exactly “12,000 rubles” was created. As a result, we get the wiring we need:

"Dt90.02.1 Kt42.01" -12,000 rubles.

This posting, at the close of July 2014, will be created by the routine procedure for closing the month called "Calculation of the trade margin". Please note that this is a reverse wiring.

We emphasize once again that this posting changes the revenue due to the trade margin created upon receipt of the goods. And the latter is obtained as the difference between the receipt price and the selling price, at which we take into account retail products in the proposed example.

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 payment from retail customer bank card or 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, when selling goods at retail, acts sales agent, this is reflected in the "Agent 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.

To be honest, sometimes it seems to me that it is impossible to fully cover this issue)) But the head is afraid, but the hands are doing it. So, today the topic is next in line - the routine operation of closing the month "Calculation of trade markup". As before, I will try to tell you in as much detail as possible not only about the month-end closing operation itself, but also about what meaning it has for accounting purposes. To do this, we will consider an example of accounting for goods in retail using an account 42 "trade markup", accounting for the receipt of this product at the retail warehouse and reflecting the sale by means of the document "Retail Sales Report".

Let me remind you that the site already has a number of articles that are devoted to the issue of closing the month in the 1C BUKH 3.0 program:

Accounting parameters and accounting policy in 1C BUKH

First, it is necessary to discuss the settings in the program that must be performed for correct accounting. If you want to keep records of retail trade in 1C, as in our case, then open "Accounting Options" and on the "Trade" tab, the checkbox is checked "Retail in progress". Here you can also set up the accounting of goods in retail by item turnover and VAT rates. In our example, this will not happen. It is also necessary that the checkbox be checked on the “Inventory” tab of the accounting parameters. "Inventory accounting is carried out: by warehouses (storage places)". According to the conditions of the example, it will be sufficient to account for stocks in warehouses only in count.

Now go to settings "Accounting Policy". By the way, access to both accounting parameters and accounting policies can be obtained in the "Main" menu section. So we open the "Accounting policy" and on the "Stocks" tab we select the method of valuation of goods "By selling price".

Write down the settings.

Setting up a retail warehouse and setting the price of an item in 1C BUKH

Now it is necessary for the item that we purchase to set the sale price. This is done with a document. "Setting item prices". A link to it can be found in the "Warehouse" section of the main menu. We create a new document and in the "Price type" field we indicate "Basic purchase price", and in the tabular section we select our product and indicate the price. The planned purchase price for our product "Product in retail (ATT for sale)" will be 20,000 rubles.

Everything is ready to reflect the receipt and sale of goods in retail.

Accounting for goods in retail using 1C BUKH

To reflect the purchase of goods that are accounted for in retail at the sale value, you should use the document "Receipt of goods and services". Let's create a new document. Be sure to select a retail warehouse in it, which we considered a little earlier - “ATT Warehouse”. In the tabular part of the document, select the item for which we set the sale price. For clarity, we will take into account the goods without VAT and in the amount of 1 piece.

Let's post the document and analyze the postings made:

Let me remind you that the selling price at which this product should be accounted for is 20,000 rubles. We reflected this price with the help of the document “Setting the prices of the item”. The goods arrive at a price of 8,000 rubles. and a transaction is formed that takes into account our goods at this price in the debit of the account 41.11 "Goods in retail trade (in ATT at selling value)". But we need to have 20,000 rubles. Therefore, another entry is formed for the missing amount of 12,000 rubles, where the account is used as a credit account 42.01 "Sales margin in automated outlets".

Next, we need to reflect the retail revenue and the write-off of the goods sold in retail. To do this, you need to use the document "Retail Sales Report". This document is located in the "Sales" section of the main menu. When creating a new document, you must select the type of operation "KKM". This means that we have an automated outlet. In the document itself, select the warehouse "ATT Warehouse" and in the tabular part the nomenclature "Retail goods (ATT for sale)". At the same time, the price of the goods will be filled in, because for this item we entered the document "Setting item prices". If the sale is made with VAT, then the price in the Retail Sales Report document will be filled in including VAT. I repeat, in our example, for clarity, VAT is not taken into account.

Let's check the document and see the postings.

The first posting reflects the write-off of goods from the credit of account 41.11 to the cost price on the account 90.02.01 "Cost of sales for activities with the main taxation system". The second entry reflects the fact of receipt of cash, forming a posting to the debit of account 50.01, as well as receipt of proceeds from the credit of account 90.01.1 “Revenue from activities with the main taxation system”.

Dt 90.02.1 Kt 42.01 -12,000 rubles.

It is this posting that will be formed by the procedural procedure for closing the month "Calculation of the trade margin" at the close of July 2014. Please note that this is a storno transaction. To be honest, I don’t know exactly why Storno, because I am not an expert in accounting methodology, but 1C does just that. If you can suggest, you can leave your comments, I will be grateful to you.

Once again I will repeat. This posting corrects the revenue due to the trade margin formed when the goods were received. And the trade margin was obtained as the difference between the receipt price and the sale price, at which we take into account retail goods in this example.

That's all I wanted to talk about today! If you liked this article, you can use the buttons social networks to keep it for yourself!

Also don't forget your questions and comments. leave in the comments!

Total accounting at retail sales prices (for 1C: Accounting 8.3, edition 3.0)

2016-12-07T19:04:41+00:00

This 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, total accounting is 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.

Realized 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":

Attention! If you do not have the item "Method of valuation of goods in retail" - go to the "Main" menu section, select the "Functionality" item and on the "Trade" tab check the box "Retail trade".

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" ():