To the account 41 goods. Accounting for finished products and goods according to the new chart of accounts

Wholesale and retail sale of goods

Material assets purchased for sale are commodities. For example, light bulbs purchased for their own needs are materials. If they are for sale, then they are goods. In accordance with sect. 4 Instructions for the application of the chart of accounts dated October 31, 2000 No. 94 account 41 accounting- These are goods owned by the organization on the right of ownership.

On account 41, the actual cost of goods is collected, which includes:

• purchase price;
• customs duties;
• transport costs;
• payment to intermediaries;
• other costs associated with their purchase.

Organizations applying the simplified tax system include VAT in the cost.

In retail, goods may be valued at purchase price or at sale price. In the second case, account 42 “Trade margin” must be used. The method of accounting on the account must be reflected in the accounting policy.

Example

Svet LLC (applies OSN), under a supply agreement with Pharaoh LLC, goods were purchased and credited to the warehouse in the amount of 68,300.00 rubles, including VAT of 10,418.64 rubles. The transport company delivered the goods to the warehouse of Svet LLC in the amount of 6,830.00 rubles, including VAT of 1,041.87 rubles. Inventories were sold at a price of RUB 95,620.00, including VAT of RUB 14,586.11. The cost of delivery of goods to the buyer at the expense of the seller is 4,440.00 rubles, including VAT 677.29 rubles. The item has been removed from the warehouse.

The table shows the postings on account 41 for accounting in wholesale trade:

Turnover balance sheet for account 41: characteristic

One of the registers most in demand by accountants is the balance sheet on account 41, which shows the initial and final balances of goods in cash and in kind, their movement in the context of sub-accounts, storage locations and types of goods. The form of the register is simple and understandable to internal users who use it for analysis and operational decision making.

A turnover can be formed for any period of time: month, quarter, year. Analytics on account 41 of accounting is carried out according to the nomenclature, batches, types of goods. The balance at the end of the period on account 41 - goods - is calculated by the formula:

Initial balance + Dt 41 - Kt 41.

Sample turnover on account 41:

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Filling out account card 41

Account card 41 is used by accountants to verify the correctness of the data, since in this register you can track where this or that amount came from, check the turnover and balance. The report is generated for any period, even for one shift. The report is not regulated, but the accountant can protect himself from other people's mistakes by preparing a report for his shift and putting his signature. The register is used by managers on-line.

The title of the card reflects the selected period, account and division. The tabular section contains the details of each transaction: date, document, debit or credit amount, current balance. Totals for the account at the beginning and end of the period and turnovers are displayed.

Card sample:

Sub-accounts to account 41

The chart of accounts dated October 31, 2000 No. 94 provides for sub-accounts to account 41:

Firms, depending on their needs, have the right to specify, combine the sub-accounts established by the chart of accounts or supplement the existing list. The selected accounting method should be described in the accounting policy.

Active or passive account 41?

A novice accountant may wonder: is account 41 active or passive?

Accounts are divided into 3 groups in relation to the balance: active, passive and active-passive. To assign an account to a specific group, it is enough to consider the form balance sheet(form 1 dated July 22, 2003 No. 67n). Current assets, including goods for resale and goods shipped, belong to section. 2 balance assets. According to the accounts of this group, an increase in property is recorded in debit, a decrease in credit, the balance can only be debit. If there is a negative balance, then an error has been made in accounting that needs to be corrected.

***

Material assets acquired for sale are referred to as goods and are reflected in account 41 in monetary and quantitative terms. The presence and movement of goods is shown in the balance sheet for the account in the context of sub-accounts.

The main characteristic of account 41 is its inclusion in the group of active accounts. Therefore, credit balances or a negative balance on the debit of the account are excluded from accounting.

Account 41 "Goods" is intended to summarize information on the availability and movement of goods material assets purchased as goods for sale. This account is used mainly by organizations engaged in trading activities, as well as organizations providing services Catering.

In organizations engaged in industrial and other production activities, account 41 "Goods" is used in cases where any products, materials, products are purchased specifically for sale or when the cost of finished products purchased for assembly is not included in the cost of products sold, and refundable by buyers separately.

Organizations engaged in trading activities on account 41 "Goods" also take into account purchased containers and containers of their own production (except for inventory, serving for production or economic needs and accounted for on the account "Fixed assets" or "Materials").

Goods accepted for safekeeping are recorded on the off-balance account (002 Inventory accepted for safekeeping). Goods accepted for commission are recorded on the off-balance account "Goods accepted for commission".

To account 41 "Goods" sub-accounts can be opened:

• 41.1 "Goods in warehouses"- the presence and movement of commodity stocks located at wholesale and distribution bases, warehouses, pantries of organizations providing public catering services, vegetable stores, refrigerators, etc. are taken into account.
• 41.2 "Goods in retail trade"- the presence and movement of goods located in organizations engaged in retail trade (in shops, tents, stalls, kiosks, etc.) and in canteens of organizations engaged in public catering are taken into account. The same sub-account takes into account the presence and movement glassware(bottles, cans, etc.) in organizations engaged in retail trade, and in canteens of organizations providing catering services.
• 41.3 "Containers under the goods and empty"- the presence and movement of containers under goods and empty containers (except for glassware in organizations engaged in retail trade and in canteens of organizations providing catering services) are taken into account.
• 41.4 "Purchased products"- organizations engaged in industrial and other production activities using account 41 "Goods" take into account the presence and movement of goods (in relation to the procedure provided for accounting for production stocks).
• and etc.

The posting of goods and containers arrived at the warehouse is reflected in the debit of account 41 "Goods" in correspondence with the account "Settlements with suppliers and contractors" at the cost of their acquisition. When an organization engaged in retail trade records goods at sales prices, simultaneously with this entry, an entry is made in the debit of account 41 "Goods" and the credit of the account "Trade margin" for the difference between the purchase price and the cost at sales prices (discounts, markups). Transportation (delivery) and other expenses for the procurement and delivery of goods are charged from the credit of the account "Settlements with suppliers and contractors" to the debit of the account "Sales expenses".

The receipt of goods and containers can be reflected using the account "Procurement and acquisition of material assets" or without using it in a manner similar to the procedure for accounting for the corresponding transactions with materials.

Upon recognition in accounting of proceeds from the sale of goods, their value is debited from account 41 "Goods" to the debit of the "Sales" account.

If the proceeds from the sale of released (shipped) goods for a certain time cannot be recognized in accounting, then until the moment the proceeds are recognized, these goods are recorded on the account "Goods shipped". When they are actually released (shipped), an entry is made on the credit of account 41 "Goods" in correspondence with the account "Goods shipped".

Goods transferred for processing to other organizations are not debited from account 41 "Goods", but are accounted separately.

Analytical accounting on account 41 "Goods" is kept by responsible persons, names (grades, batches, bales), and in necessary cases and storage areas.

Account 41 "Goods" corresponds with the following accounts of the Plan:

by debit

• "Procurement and acquisition of material assets"
• "Products"
• "trade markup"
• "Settlements with suppliers and contractors"
• "Calculations on short-term credits and loans"
• "Settlements on long-term credits and loans"
• "Calculations on taxes and fees"
• "Calculations with accountable persons"
• "Settlements with personnel for other operations"
• "Settlements with founders"

41 ledger account is an active ledger account showing the movement and transactions of goods in an institution. Let us examine in more detail how to use account 41 in accounting, what are its sub-accounts and typical postings.

What is it needed for

Consider 41 accounting accounts (for dummies), because the topic of accounting for goods occupies key place in the financial and economic activities of the organization. Goods here means a set of inventory items acquired by an enterprise for the purpose of further sale (paragraph 2 of PBU 5/01). Inventory and materials may also be transferred to the organization by other legal entities.

Account 41 in accounting - “Goods”, is used by organizations on the basis of a chart of accounts approved by Order of the Ministry of Finance No. 94n dated 10/31/2000. Account 41 reflects only those goods and materials that directly belong to the institution on the basis of ownership. All inventory items that are in storage or on commission and do not belong to the enterprise (accounts 002, 004).

What applies to goods

Goods are understood as the result of the financial and economic activities of the enterprise, which is subject to sale, operation or exchange. At the same time, goods in the general sense include not only manufactured material products, but also objects civil rights, intangible property the work performed by the company or the services provided.

In other words, goods are the property assets of an organization that are produced directly for sale. Such a definition is specified in the Tax Code of the Russian Federation. The economic definition of a product is the result of labor, including works and services. All produced goods must have a certain use value and be intended for sale in order to be exchanged for other products or money.

Products include:

• material (material) products that have different physical characteristics and properties;
• services or intangible property (rendering services, results of mental labor).

Tangible goods are the most common group. They are also called inventory items, which are used directly for the purpose of further sale. At the same time, the materials themselves, which are purchased for the manufacture of goods, the performance of work, the provision of services, general production and general economic needs, are also inventory items.

Accounting for such property is carried out at actual cost. The cost price is formed from the cost of purchasing goods and materials (money paid in person or transferred to the account of the seller), transportation costs, commission payments and other expenses.

Score 41 - active or passive?

Account 41 - active, used by an accountant to reflect the cost and quantitative characteristics of products. The acquisition and receipt of goods and materials is recorded in debit, the decrease (disposal) of inventory is reflected in credit 41. Goods are current assets of the enterprise, therefore, data on account 41 are indicated in the asset of form No. 1 - the balance sheet (order of the Ministry of Finance of the Russian Federation No. 67n of 07.22.2003 G.). The balance for 41 accounts is formed only by debit. In the event that a negative balance was revealed in the generated report, then the accountant made a mistake in accounting for goods, and the information needs to be rechecked.

To check the accounting data and transactions performed, the accountant can form balance sheet. It provides information on movements and balances at the beginning and end of the reporting period on account 41 and its sub-accounts. The document can be generated according to various analytical accounting data - organizational units, types and batches of goods (works / services), as well as places of storage of products. A specialist can check the balance at the end of the period using the following formula - the balance at the beginning of the period DT 41 minus CT 41.

Also, the generated account card 41 helps in accounting, which reflects data on transactions and postings, balances and turnovers for the specified period.

Sub-accounts

Account 41 “Goods” is subject to detailed financial analysis, a number of sub-accounts are opened for it, detailing accounting:

1. Account 41.01 - "Goods in warehouses." The sub-account is used to register cost data on stocks at wholesale and distribution bases, warehouses, pantries, refrigerators of public catering organizations, etc.
2. 41.02 - "Goods in retail trade." Reflection of the cost of goods and materials that need to be sold at retail outlets, buffets of catering organizations, etc.
3. 41.03 - "Containers under the goods and empty." The sub-account takes into account packaging and other containers used by the buyer in the sales process (except for glass containers).
4. 41.04 - "Purchased products." It is used if you need to buy goods and materials of industrial and manufacturing enterprises using account 41.

An institution may open other sub-accounts depending on the scope of its activities, information and analytical needs, as well as the level of accounting organization.

Analytical accounting for this account is carried out in the context of items commodity values, persons responsible for storage, and directly storage places (Order No. 94n).

Ways of accounting for goods

Accounting for goods on 41 accounts can be carried out in the following ways:

1. At the purchase price (acquisition price) - in this case, the cost of purchased products reflects not only their prices minus VAT, but also the acquisition costs. For example, among other things, such a cost includes the costs of procurement and delivery. The entire list of such costs is given in paragraph 6 of PBU 5/98.
2. At sale value (at the selling price) - with this method, products are recorded at cost, taking into account the trade margin. This method is only available for retail companies.
3. At the discount price - all products are accepted at the established discount prices. To reflect the difference between the purchase and discount price in rubles. or another currency, account 15 is used - “Procurement and acquisition of material assets”. The difference is written off through account 16 - “Deviation in the value of material assets”.

Let's consider an example for method 1 - let's imagine postings for the receipt of products at the purchase price.

Example 2 - for accounting at the selling price.

Example 3 - for income at discount prices.

Typical accounting transactions

Here are the main accounting entries for operations with goods and materials in the table:

In inventory accounting, account 41k is also used - adjustment of goods of the previous period. It is used to correct detected errors if the reporting period has already closed.

Personal account 41 in the Treasury

Account 41 in accounting is responsible for the availability and movement of goods and materials, but do not confuse it with a special treasury register. There is a special 41 personal account in the Treasury, for which it is opened, we will tell further on our website.

Personal account 41 is registered with the Federal Treasury in the event that legal entities - non-participants of the budget process - need to make mutual settlements with state, municipal customers as a contract executor. However, not every contract that is concluded with such a contractor in accordance with the norms of legislation in the field of public procurement requires the opening of a special personal account.

For example, the need to register special accounts with the Federal Treasury concerns suppliers who fulfill obligations under or under specialized government programs and directions. The condition on the special account 41 is necessarily prescribed in the contractual provisions.

Ask questions, and we will supplement the article with answers and explanations!

Account 41 "Goods" is intended to summarize information on the availability and movement of inventory items purchased as goods for sale. This account is mainly used by organizations engaged in trading activities, as well as organizations providing catering services.

In organizations engaged in industrial and other production activities, account 41 "Goods" is used in cases where any products, materials, products are purchased specifically for sale or when the cost of finished products purchased for assembly is not included in the cost of goods sold, and refundable by buyers separately.

Organizations engaged in trading activities on account 41 "Goods" also take into account purchased packaging and packaging of their own production (except for inventory, serving for production or economic needs and accounted for on account 01 "Fixed assets" or 10 "Materials").

Goods accepted for safekeeping are recorded on the off-balance account (002 Inventory accepted for safekeeping). Goods accepted for commission are recorded on the off-balance account 004 "Goods accepted for commission".

To account 41 "Goods" sub-accounts can be opened:

• 41.1 "Goods in warehouses"- the presence and movement of commodity stocks located at wholesale and distribution bases, warehouses, pantries of organizations providing public catering services, vegetable stores, refrigerators, etc. are taken into account.
• 41.2 "Goods in retail trade"- the presence and movement of goods located in organizations engaged in retail trade (in stores, tents, stalls, kiosks, etc.) and in canteens of organizations engaged in public catering are taken into account.

  The same sub-account takes into account the presence and movement of glassware (bottles, cans, etc.) in organizations engaged in retail trade and in canteens of organizations providing catering services.

• 41.3 "Containers under the goods and empty"- the presence and movement of containers under goods and empty containers (except for glassware in organizations engaged in retail trade and in canteens of organizations providing catering services) are taken into account.
• 41.4 "Purchased products"- organizations engaged in industrial and other production activities using account 41 "Goods" take into account the presence and movement of goods (in relation to the procedure provided for accounting for production stocks).
• and etc.

The posting of goods and containers arrived at the warehouse is reflected in the debit of account 41 "Goods" in correspondence with account 60 "Settlements with suppliers and contractors" at the cost of their purchase. When an organization engaged in retail trade records goods at sales prices, simultaneously with this entry, an entry is made in the debit of account 41 “Goods” and the credit of account 42 “Trade margin” for the difference between the acquisition cost and the cost at sales prices (discounts, capes). Transportation (delivery) and other expenses for the procurement and delivery of goods are charged from the credit of account 60 “Settlements with suppliers and contractors” to the debit of account 44 “Sales expenses”.

The receipt of goods and containers can be reflected using account 15 "Procurement and acquisition of material assets" or without using it in a manner similar to the accounting procedure for the relevant operations with materials.

Upon recognition in accounting of proceeds from the sale of goods, their value is debited from account 41 "Goods" to the debit of account 90 "Sales".

If the proceeds from the sale of released (shipped) goods for a certain time cannot be recognized in accounting, then until the moment the proceeds are recognized, these goods are recorded on account 45 “Goods shipped”. When they are actually released (shipped), an entry is made on the credit of account 41 “Goods” in correspondence with account 45 “Goods shipped”.

Goods transferred for processing to other organizations are not debited from account 41 "Goods", but are accounted for separately.

Analytical accounting account 41 “Goods” is kept by responsible persons, names (grades, batches, bales), and, if necessary, by places of storage of goods.

Account 41 "Goods" corresponds with the following accounts of the Plan:

by debit

• 15 "Procurement and acquisition of material assets"
• 41 "Goods"
• 42 "Trade margin"
• 60 "Settlements with suppliers and contractors"
• 66 "Settlements on short-term credits and loans"
• 67 "Settlements on long-term loans and borrowings"
• 68 "Calculations for taxes and fees"
• 71 "Settlements with accountable persons"
• 73 "Settlements with personnel for other operations"
• 75 "Settlements with the founders"
• 80 "Authorized Capital"
• 86 "Target financing"
• 91 "Other income and expenses"

on credit

• 10 "Materials"
• 20 "Main production"
• 41 "Goods"
• 44 Selling costs
• 45 "Goods shipped"
• 76 "Settlements with different debtors and creditors"
• 79 "Intra-economic settlements"
• 80 "Authorized Capital"
• 90 "Sales"
• 94 "Shortages and losses from damage to valuables"
• 97 "Deferred expenses"
• 99 "Profit and Loss"

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sch. 41 "Goods" is widely used by organizations to collect information about inventories stored in warehouses and sold to consumers, pre-purchased for further sale.

Account 41 in accounting displays all movements of inventory items intended for sale to counterparties. Accounting for goods is most often used in commercial enterprises. The use of account 41 by manufacturing enterprises is permissible in cases where products are purchased in advance from suppliers for the purpose of resale or additional equipment finished products not included in its cost.

Account 41 in accounting is the most important component of the control system in trading enterprises. It contains basic information:

1. Purchasing from suppliers, moving between storage warehouses and further shipment of products to customers;
2. Packaging (purchased from suppliers or manufactured). An exception is the container used for the needs of the company and taken into account in the organization as part of household inventory;
3. Purchased products of manufacturing organizations.

Attention! Products accepted for commission or safekeeping are displayed on off-balance accounts.

sch. 41 "Goods" is active. The debit displays information about the receipt of products from suppliers at purchase prices, the credit shows the transfer to another warehouse or sale to consumers. All additional costs for the transportation of products are taken into account under account 44 "Sales costs".

Attention! For retail trade, additional use of the account is provided. 42 "Trade margin" when reflecting goods at selling prices.

Upon sale, products are debited from Kt 41 accounts in Dt 90.02 (cost of sales) at cost determined depending on the approved accounting policy companies:

1. FIFO method - at the cost of the first purchases;
2. At an average cost.

Main sub-accounts

Additional sub-accounts may be opened to account for the organization's assets purchased and intended for further sale:

1. 41.01 — Goods in warehouses
2. 41.02 - Goods in retail trade (according to the purchase price)
3. 41.03 - Containers under the goods and empty
4. 41.04 - Purchased products

Keeping a separate record of products on sub-accounts allows you to clearly distinguish between the movement of certain types of property for sale.

In addition, the use of sub-accounts is advisable when combining various kinds activities (for example, simplified tax system and UTII for retail).

Analytical monitoring

Conducting an analytical analysis of the availability and movement of inventory items purchased for the purpose of sale and profit is carried out by nomenclature units, storage warehouses, batch accounting incoming products (to determine the cost of a particular batch and control the write-off of products using the FIFO method).

Normative base

Use of account 41 to display information on the availability and movement of assets acquired for further sale, is carried out in accordance with the current Chart of Accounts, approved by Order of the Ministry of Finance dated October 31, 2000 No. 94, PBU 5/01 “Inventory Accounting” and other legally approved documents.

The main entries in accounting for the use of account 41

1. Purchasing goods from a supplier, posting products
2. Sales of products to the consumer
3. Return of products by the buyer
4. Display cost of units sold
5. Returning previously purchased products to the supplier

   Dt 76.01 Kr 41 - when using the claims account

6. Reflection of surplus identified during the inventory
7. Write-off of shortages found in the company.

Viktor Stepanov, 2017-01-11

Questions and answers on the topic

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Related reference materials

Write-off of goods from 41 accounts for the needs of the organization

An organization may need the goods it sells for general business purposes. Write-off can be made by transferring goods into materials or bypassing this operation, on the basis of an order.

Situation example:

The organization purchased 87 packs of paper for retail sale for a total of 7905 rubles. (VAT 1206 rubles.) It took 5 packs for the needs of the office.

Revaluation of goods in accounting

Revaluation of goods can affect both a decrease and an increase in value. Each situation has its own accounting procedure. The revaluation is especially affected by the prices in which goods are recorded: in sales or acquisitions.

Acquisition revaluation accounting

The cost of goods, which is the cost of acquisition, cannot change downwards. Therefore, when there is a markdown during the year, no entry is made in the accounting records. For such cases, provision is made for the creation of a reserve for the costs of reducing the cost of goods and materials. It is reflected in the wiring:

The amount for this transaction will be equal to the difference between the purchase price and the new cost.

When writing off goods, the amount of the reserve will be restored:

This provision does not reduce income tax, so there is a permanent tax liability. Its value is equal to the amount of the reserve multiplied by the rate of 20% (profit) and is reflected in the entry:

• Debit 99 Credit 68 "Profit"

Example:

For a group of goods in the amount of 10 pcs.

worth 23,000 rubles, purchased at the beginning of the fourth quarter due to the loss of presentation, a markdown was made to 18,000 rubles. Until the end of the year, the goods were not sold. The following year, 8 pieces were sold. Inventory and materials in the amount of 14,400 rubles.

Wiring:

Accounting for revaluation at sale value

When revaluing in accounting for goods at selling value, if the new price is greater than or the same as the acquisition cost, then an entry is made Debit 42 Credit 41, reflecting the difference between the old and new prices.

When the new price is less than the one for which the goods were bought:

• Debit 42 Credit 41 - reflects the amount of markup for this product
• Debit 91 Credit 41 - reflect the amount of the difference between the acquisition cost and the new price.
• Revaluation of goods: Debit 41 Credit 42.

Accounting for the gratuitous transfer of goods between legal entities

The transfer of goods on a gratuitous basis is a donation. The organization does not receive any money or other benefits on account of the transferred goods. This operation accounted for as other expenses on account 91.

Accounting for donated goods

Since a gratuitous transfer is not reflected in tax accounting, but it is in accounting, permanent differences arise. They are reflected in the debit of 99 accounts and credit 68 "Income tax".

Also, such a “gift” is subject to VAT if it is not given for charitable purposes. If a deduction was received for previously purchased goods donated free of charge, then the value added tax will need to be restored. This applies to all categories of donated property: both for charitable purposes and just like that.

The fact of transfer is established by documentary evidence. To do this, the company must develop a form of act or invoice.

Transfer goods worth more than 3000 rubles. other legal entities are prohibited. This does not apply to non-profit organizations and individuals.

Transactions for the transfer of goods

In the course of a gratuitous transfer, income does not arise, entity takes into account only the consumption:

Debit 91.2 Credit 41 - the value of the goods transferred is written off

In the event of additional expenses associated with this operation, they are reflected in the debit of account 91.2 in correspondence with the expense account 60, 70, etc.

In tax accounting, simultaneously with the posting of the write-off of goods, a constant difference is reflected:

Debit 99 "PNO" Credit 68 "Income tax"

If the donation is subject to VAT, then make an entry:

Debit 91.2 Credit 68 VAT

When restoring value added tax, you need to make a posting:

· Debit 19.03 Credit 68 VAT

Example:

The organization bought goods in the amount of 127,845 rubles. (VAT 19,502 rubles). Initially, it was assumed that they would be implemented, but, subsequently, they were donated as gratuitous assistance to a non-profit firm in the amount of 75,000 rubles. (VAT 11,441 rubles).

Transactions for free transfer goods:

Accounting for goods in transit

If the partners (seller, buyer) are located far from each other ( different cities, countries), it takes several days to transport. But the seller is obliged to issue documents for the cargo on the day of dispatch, it turns out that the buyer accepts them already in a different time period.

It often happens that we are talking about different months. The moment of transfer of ownership of the delivered values ​​occurs, as a rule, during shipment. So it turns out that the seller has already delivered the goods to his buyer, but in fact, in fact, the recipient has not yet met his purchase.

For accounting operations in this case, it is recommended to use account No. 15 - procurement-acquisition of material assets. If not goods are transported, but materials or raw materials, then by the 15th account create sub-accounts:

· materials on the way

· items are on their way,

· raw materials on the way.

According to the chart of accounts instructions, account number 15 can only be used to display materials and goods at discount prices. But you can also deviate from this and take into account goods and materials on accounts 10, 41 at the actual cost, and use account No. 15 only for goods in transit. The seller company can include transportation costs in the price of the goods - account No. 41 or take these costs into account separately: account No. 44 - sales costs.

Postings to reflect goods in transit

Accounting for the sale of goods in wholesale trade

Payment for the goods can usually be made on an advance payment or upon shipment of the goods.

Prepaid

Example:

The organization, after receiving an advance from the buyer, shipped goods in the amount of 99,500 rubles.

(VAT 15,178 rubles).

Wiring:

By shipment

Example:

The organization shipped goods to the buyer in the amount of 32,000 rubles. (VAT 4881 rubles). Payment received after delivery.

Wiring:

Accounting for the sale of goods in retail

Example:

For the day, the sales revenue in the store amounted to 12,335 rubles.

Accounting is kept at sales prices, the organization is on the UTII taxation system, the outlet is automated. Money on the same day handed over to the cashier of the company.

Wiring:

Transactions for the sale or provision of services

When selling services, the same accounts are involved, only instead of 41 accounts there are 20 accounts, which collect all the costs that make up the cost.

Example:

The organization performed services in the amount of 217,325 rubles. The cost of the service amounted to 50,000 rubles.

Service postings:

8. Return of goods to the supplier: reasons, postings, examples

Due to certain circumstances, there are situations when you need to return the goods to the supplier. Depending on whether the goods being returned were paid or not, whether goods and materials were taken into account, they do accounting entries. It is also worth highlighting the points associated with the return of high-quality and low-quality goods.

8.1 Returns of goods

8.2 Return of defective goods

Cases of returning goods

Civil law establishes cases when goods can be returned to the supplier. When returning goods of good quality: it is issued in the form of a reverse sale. To do this, make the wiring

Account 41 of accounting "Goods" is used to account for goods and materials that are purchased for further sale. Account 41 in their activities is used by trade enterprises, cafes, restaurants and other organizations working in the field of catering.

The use of account 41 is also permissible in production and industrial activities. The main thing is that products, materials or products are purchased for sale, or the price of products purchased for a complete set is not taken into account directly in the cost of production, but is subject to reimbursement in a separate manner.

Trade enterprises take into account "Goods" and containers (purchased and their own production) on the account.

An exception is industrial packaging, which is used for household or production needs. In this case, it is recorded on one of two accounts - "Fixed assets" (01) or "Materials" (10).

If the goods arrive at the warehouse for safekeeping, you need to use account 002, and if for a commission, then account 004. These two accounts are off-balance.

Sub-accounts of the Goods account

Account 41 "Goods" can have 4 sub-accounts:

• "Goods in warehouses" (41-1);
• "Goods in retail trade" (41-2);
• "Containers under the goods and empty" (41-3);
• "Purchased products" (41-4).

The first sub-account takes into account goods located in various warehouses, bases, refrigerators, vegetable stores, etc. Sub-account 41-2 is intended for accounting for goods available at retail enterprises (these are kiosks, stalls, tents, shops) and in canteens of public organizations nutrition. Sub-account 41-3 takes into account empty containers and containers under goods. The exception is glassware.

Subaccount 41-4 is used by enterprises that are engaged in manufacturing and industrial activities.

How is the accounting of goods in the enterprise

The cost of goods and containers that arrived at the warehouse are displayed in the debit of the account "Goods" and, accordingly, according to the K-th of the account "Settlements with suppliers and contractors" (No. 60). If the accounting is maintained by a trade organization, then it is also necessary to make an entry on the credit of the Trade Margin account (No. 42). In this account, the accountant must display the excess of the selling price over the purchase price.

Transportation and other costs associated with the supply of products are written off from K-ta account 60 in D-t “Sales costs” (account No. 44).

The moment when you accepted the goods and containers can also be documented using invoice No. 15. It is called "Procurement and Acquisition of Material Assets".

In order to recognize the proceeds from the sale of goods in accounting, their cost must be debited from account 41 and debited from the “Sales” account (No. 90). If the revenue cannot yet be recognized, then the goods must be temporarily recorded in account No. 45, which has the name “Goods shipped”. The moment of the actual release of goods is recorded in Invoice kit 41 and to the debit of the aforementioned account number 45.

If the goods are transferred for processing to another organization, they do not need to be debited from the “commodity account”. Accounting for such types of goods is conducted separately.

Analytical accounting for the account considered in our article affects responsible persons, names and places of storage of products.