See what "Retail" is in other dictionaries. Retail Organization: Practical Tips

Retail is the sale of goods by the piece, which is purchased from wholesalers. The mark-up is added to the purchase price and the retail price is obtained. Wholesale - the sale of products in large quantities, which is purchased directly from the manufacturer. From a legislative point of view, the difference is only in the documentary confirmation of the process.

Retail in law

Retail trade is regulated by Article 492 of the Civil Code (CC) of the Russian Federation “Retail Sale and Purchase Agreement”, which states that “Under a retail sale and purchase agreement, the seller engaged in entrepreneurial activities for the sale of goods at retail undertakes to transfer to the buyer goods intended for personal , family, home or other use not related to business activities. The purposes for which goods are purchased are not monitored by anyone.

The seller confirms the fact of selling products at retail with a sales receipt or cash receipt. Sometimes retail transactions can be confirmed in parallel with a check by the same documents as for wholesale - a consignment note, an invoice, but this is not a mandatory requirement.

In tax legislation, retail is also singled out separately. When registering an enterprise and choosing OKVED codes, it is necessary to decide on the type of trade - wholesale or retail. If retail is selected, then the organization does not have the right to wholesale. When a violation is detected, the inspection body imposes a fine.

At the same time, it is not forbidden to trade in retail and wholesale, if the appropriate codes are selected for this. But here you need to be prepared for the fact that the process of taxation and accounting will become more complicated.

Retail taxation

For retail initial stage from taxation regimes, it is better for an entrepreneur to choose UTII or PSN (patent). It is on them that the sale of products only at retail is allowed. When using the simplified taxation system (STS), you need to remember the limits on maximum income - in 2018 it is 150 million rubles per year.

With regard to retail trade, there are strict rules for the sale, which are regulated by the Decree of the Government of the Russian Federation of 19.01.1998 No. 55. Among the requirements is the organization of a consumer corner for buyers. To do this, a stand is organized with information about the company that sells retail.

The information board must contain the following information:

• A copy of the document on registration of the organization as an individual entrepreneur or LLC;
• A copy of the document containing OKVED codes. If they a large number of, then specify a few pieces of your choice;
• Permission to sell alcohol, if such products are sold at retail;
• A ban on the sale of alcohol to persons under 18 years of age;
• A book where the consumer can write their suggestions or make a claim;
• Printout of the consumer protection law;
• Printout on the rules of retail sales;
• Information about the rules for servicing citizens who are on preferential terms (disabled people, pensioners, participants in the Second World War, etc.);
• Contacts of Rospotrebnadzor, the territorial division of which controls the outlet selling retail;
• Contacts of the person who is responsible for organizing the work of the outlet;
• If the store sells retail goods that need to be weighed, then not far from the corner of the consumer there should be scales for control.

1. What activities are recognized as retail trade in accordance with the legislation of the Russian Federation and what are the recognition criteria.

2. Which purchase and sale transactions do not apply to retail for the purposes of application of UTII.

3. What official documents to be guided by in matters of attributing activities to retail trade subject to UTII.

Organizations and individual entrepreneurs engaged in retail trade are entitled to apply the taxation system in the form of a single income on imputed income (UTII). This requires three conditions to be met:

• the possibility of using UTII should be fixed by the decision of the authorities of the municipality in whose territory the organization or individual entrepreneur is registered (clause 1 of article 346.26 of the Tax Code of the Russian Federation);
• retail trade should be carried out through shops and pavilions with an area of ​​\u200b\u200bno more than 150 square meters. m., or through the objects of a stationary trading network that does not have trading floors, as well as objects of a non-stationary trading network (clauses 6 and 7, clause 2, article 346.26 of the Tax Code of the Russian Federation);
• an organization or an individual entrepreneur must meet the general criteria for the application of UTII, such as: average number no more than 100 employees, the share of participation of other organizations is no more than 25% (clause 2.2 of article 346.26 of the Tax Code of the Russian Federation).

It would seem that these conditions for the application of UTII in relation to retail trade are clearly spelled out in the Tax Code and should not cause discrepancies or misunderstandings. But that's in theory. But in practice, the taxpayer faces the main question: what is considered retail? For example, if the buyer is a legal entity, and payment is made by bank transfer, how to qualify this transaction: as retail or as wholesale? The answer to this question, in fact, depends on the procedure for taxing the transaction, since wholesale trade is not subject to UTII, and is taxed under the general taxation regime or under the simplified taxation system (if there is a notification from the tax office about the possibility of applying the simplified tax system). Therefore, in this article I propose to figure out what retail criteria are established by law in order to apply UTII.

Definition of retail trade in accordance with the legislation of the Russian Federation

First of all, we read what definition of retail gives Tax code RF for the purposes of applying UTII (Article 346.27 of the Tax Code of the Russian Federation):

Retail trade - entrepreneurial activity associated with the sale of goods (including for cash, as well as using payment cards) on the basis of retail sales contracts. Retail sale does not include the sale of the following goods:

• excisable goods specified in subparagraphs 6 - 10 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation (passenger cars; motorcycles with engine power over 112.5 kW (150 hp); motor gasoline; diesel fuel; motor oils for diesel and (or) carburetor (injection) engines; straight-run gasoline).
• food and beverages, including alcohol, in public catering facilities, unclaimed items in pawnshops,
• gas,
• trucks and special vehicles, trailers, semi-trailers, dissolution trailers, buses of any type,
• goods according to samples and catalogs outside the stationary trade network (including in the form of postal items (parcel trade), as well as through teleshops, telephone communications and computer networks),
• broadcast drugs on preferential (free) prescriptions,
• products own production(manufacturing).

That is, the key criterion for classifying trading activity as retail is its implementation on the basis of retail sales contracts. For the definition of a retail sale and purchase agreement, we turn to the Civil Code of the Russian Federation (Articles 492, 493 of the Civil Code of the Russian Federation):

Under a retail sale and purchase agreement, a seller carrying out entrepreneurial activities in the sale of goods at retail undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to entrepreneurial activity. The retail sale contract is considered concluded in the proper form from the moment the seller issues the buyer a cash or sales receipt or other document confirming payment for the goods.

As you can see, in accordance with civil law, the signs of a retail sale and purchase agreement are:

• the ultimate goal of the purchase of goods by the buyer, not related to entrepreneurial activity;
• conclusion of the contract upon payment of the goods by the buyer.

Since the concept of “other use not related to entrepreneurial activity” is not specified by law, when classifying a transaction as retail for the purposes of applying UTII, one should be guided by established judicial practice.

! note The form of payment for the goods, as well as the legal status of the buyer (individual, individual entrepreneur or organization) are not retail criteria for the application of UTII, the purpose of purchasing the goods is of decisive importance - different from the use in the business of the buyer. This position is held by the Ministry of Finance of Russia (Letters of the Ministry of Finance of the Russian Federation dated March 18, 2013 No. 03-11-11 / 107, dated November 16, 2010 No. 03-11-11 / 298, dated April 14, 2010 No. 03-11- 06/3/57, etc.), as well as judicial authorities (Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 5, 2011 No. 1066/11 in case No. A07-2122/2010, FAS of the West Siberian District of May 21, 2010 in case No. A75-6191 / 2009, FAS of the East Siberian District of July 6, 2010 in case No. A19-17845 / 09, of August 11, 2009 in case No. A19-16175 / 08, FAS of the Ural District of April 22, 2010 No. Ф09-2980 / 10-С2 and others).

By law, the taxpayer is not required to control the purpose of the purchase of goods by the buyer. But in practice, if the tax authorities are able to prove that the goods were purchased for the buyer's business activities (for example, for further resale or for use as raw materials), then in most cases the court decision is not in favor of the taxpayer (Resolutions of the Federal Antimonopoly Service of the North Caucasus District dated January 27, 2010 in case No. А63-13751/07-С4-32, Federal Antimonopoly Service of the Volga-Vyatka District dated March 25, 2010 in case No. А31-6931/2009, etc.). Therefore, it is in the interests of the taxpayer to independently verify the compliance of the purpose of the purchase of goods by the buyer with the retail sale and purchase agreement and the possibility of applying UTII for such a transaction.

So, we found out that the main condition for recognizing retail trade for the purposes of applying UTII is the purpose for which the buyer purchases the goods. If in the case of a citizen buyer it is obvious that the goods are not purchased by him for the purpose of carrying out entrepreneurial activities (since only individuals registered as individual entrepreneurs), then in the case of a buyer-individual entrepreneur or organization, everything is not so clear. Can an organization acquire any value at all outside of entrepreneurial activity? It turns out it can. Based on judicial practice, the purchase by the buyer of goods to ensure its activities as an organization or a citizen-entrepreneur (office equipment, office furniture, Vehicle, materials for repair work, etc.), that is, for own needs, from a retailer, qualifies as a transaction under a retail sale agreement. This conclusion is confirmed, for example, by the Ruling of the Supreme Arbitration Court of the Russian Federation dated May 31, 2011 No. VAS-6328/11 in case No. A81-1365/2010, the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 5, 2011 No. 1066/11 A07-2122/2010, Determination of the Supreme Arbitration Court of the Russian Federation dated November 11, 2010 No. VAS-14672/10 in case No. A17-892/2009 and others.

Criteria for retail trade for the purposes of applying UTII

Let us summarize under what conditions the sale of goods is related to retail trade for the purpose of applying UTII:

1) There are no signs of a supply agreement, and even more so the supply agreement itself in writing between the seller and the buyer.

It should be borne in mind that the following facts clearly indicate the supply contract:

• the goods are transferred in volumes and assortment, excluding its use by the buyer for personal purposes.
• the presence of stable economic relations between the seller and the buyer for a long time
• sale of certain goods, the purpose of which involves the use in the business of the buyer (cash registers, scales, commercial and industrial equipment, etc.).

2) The purchase and sale is framed by the relevant primary documents.

Retail sale is executed by cash receipts, sales receipts or other documents confirming payment for the goods. At the same time, it is unacceptable to issue an invoice to the buyer for goods with a allocated VAT amount, since in this case the tax inspectorate unambiguously qualifies such a sale as taxable under the general taxation regime and will charge additional taxes.

3) Trade is carried out under retail sales contracts.

As noted above, the main criterion for a retail sale contract is the purpose of using the goods by the buyer. At the same time, the legal status of the buyer and the form of payment do not matter, the main thing is that the goods are purchased for their own needs, only in this case the use of UTII will be justified.

! Note: it is not required to draw up a retail sale and purchase agreement in writing, since it is considered concluded from the moment the buyer pays for the goods. However, in order to protect yourself from the claims of the tax authorities in disputable situations, it is better to draw up such an agreement and clearly state in it the purpose of purchasing the goods - for the buyer's own needs.

So, we examined the criteria for retail trade for the purposes of applying UTII. I hope that the material of this article will be useful, and you will be able to easily determine which transactions can be safely attributed to the retail trade, and which deserve additional attention and elaboration.

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Legislative and regulatory acts:

1. Tax Code of the Russian Federation (part 2)
2. Civil Code of the Russian Federation
3. Letter of the Ministry of Finance of the Russian Federation of March 18, 2013 No. 03-11-11/107
4. Letter of the Ministry of Finance of the Russian Federation of November 16, 2010 No. 03-11-11/298
5. Letter of the Ministry of Finance of the Russian Federation dated April 14, 2010 No. 03-11-06/3/57
6. Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 5, 2011 No. 1066/11 in case No. A07-2122/2010
7. Decree of the Federal Antimonopoly Service of the West Siberian District of May 21, 2010 in case No. A75-6191/2009
8. Decision of the Federal Antimonopoly Service of the East Siberian District of July 6, 2010 in case No. А19-17845/09
9. Resolution of the FAS of the East Siberian District of August 11, 2009 in case No. A19-16175 / 08
10. Decree of the Federal Antimonopoly Service of the Urals District of April 22, 2010 No. Ф09-2980 / 10-С2
11. Decree of the Federal Antimonopoly Service of the North Caucasus District of January 27, 2010 in case No. A63-13751 / 07-C4-32,
12. Decree of the Federal Antimonopoly Service of the Volga-Vyatka District of March 25, 2010 in case No. A31-6931 / 2009
13. Determination of the Supreme Arbitration Court of the Russian Federation dated May 31, 2011 No. VAS-6328/11 in case No. A81-1365/2010
14. Determination of the Supreme Arbitration Court of the Russian Federation dated November 11, 2010 No. VAS-14672/10 in case No. A17-892/2009

How to get acquainted with the official texts of these documents, find out in the section

♦ Heading: , .

Whatever definitions for the concept of "trade" are printed in "smart books", in fact it is always the exchange of some goods for money or a corresponding amount of other goods in order to obtain benefits. Today it is both an independent branch of the economy, which ensures the movement of goods from the producer to the consumer, and the type economic activity, which is an intermediary service and includes whole line related processes, such as direct customer service, delivery of goods, their storage and preparation for sale, etc. But, most importantly, trade is, on the one hand, a significant source of tax revenues, and on the other hand, the most important social and political factor , which means that state attention to this area is inevitable and tangible. Especially in our country.

Russia, having passed a difficult path from the respected merchants of the 1st (richest), 2nd and 3rd guild, through, who had a special position in the era of socialist scarcity, the workers of Soviet trade, despised by all speculators and traders to spontaneous "shuttle traders", came eventually in our time to a more or less civilized market. However, the legislation in this area is still so imperfect that it would seem a simple question - what is the difference between wholesale trade and retail trade, can make even an experienced accountant "spread the tree".

In terms of simple common sense, wholesale- this is trade in consignments of goods, and retail - respectively, the sale of goods by the piece. It follows from this that wholesale is an intermediary between the manufacturer and retail, and retail, in turn, serves the demand of the end consumer. In this way, retail prices are formed from the purchase, which is assigned by the manufacturer, plus the trade margin. In all civilized countries, the approach is exactly the same. In Russia, it also underlies pricing and the "philosophy" of trade, but with significant legislative variations.

They relate mainly to the civil law sphere and, of course, to taxation. Retail regulated by Article 492 of the Civil Code of the Russian Federation "Contract of Retail Purchase and Sale". In particular, it states: “Under a retail sale and purchase agreement, a seller engaged in entrepreneurial activities in the sale of goods at retail undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to entrepreneurial activity.” The definition of wholesale trade was found in Art. 2 federal law dated December 28, 2009 N 381-FZ: “Wholesale trade is a type of trading activity associated with the purchase and sale of goods for use in business activities (including for resale) or for other purposes not related to personal, family, household and other similar use. Hence, the defining role of such a concept as “the purpose of acquiring goods” arises, and its quantity is not taken into account at all. In the case of a purchase by a private person of a whole batch of any product for personal needs, such an operation will be considered retail! If the goods are purchased by a legal entity to ensure its activities, then the sale of even one ballpoint pen from the point of view of Russian legislation will be a wholesale transaction.

Accordingly, the design of such sales is also different. For retail a cash or sales receipt is sufficient. For wholesale, supply contracts, invoices, cash receipt orders, etc. are required. Considering that it is not the responsibility of the seller to find out the purpose of purchasing goods, it turns out that in Russia all trade transactions with individuals are retail, and with entrepreneurs or legal entities - wholesale. And it does not depend on the quantity of the purchased goods!

Tax legislation has gone even further. When registering an enterprise, the application must indicate the types of economic activity that the organization or entrepreneur will be engaged in. The all-Russian classifier of types of economic activity (OKVED) describes in detail all possible types trade, but - with a clear division into wholesale and retail. A production that officially sells wholesale cannot sell its goods at retail - this will be considered a violation and fraught with a fine. A retail trade enterprise, located, for example, on UTII loses its right to an imputed tax in wholesale transactions, since this special regime applies only to activities related to retail. Of course, it is not forbidden to indicate both types of classification, but this will complicate accounting, reporting and taxation.

Nevertheless, market relations dictate their own laws, and in the field of pricing, factors such as the purpose of purchasing a product or processing a transaction, as well as the status of the buyer, have no effect on the result. The manufacturer sells goods at certain prices, based solely on considerations of their profits, as well as the volume and frequency of purchases of products by a specific buyer. The more often and more a partner buys, the more profitable contracts are concluded with him, and he can count on a bigger discount. In retail, it is similar - regular or large customers are offered lower prices almost everywhere, discount cards and other bonuses designed to attract and retain a client. Trade is trade - the price is the price, and this is called wholesale or retail, it is important only to the fiscal authorities!

Depending on the characteristics of the trade customer service, the availability of retail space, equipment, the following types of retail trade are distinguished:
- trade through a stationary trading network;
- trade through a mobile (delivery and peddling) trading network;
- trade in the shipment of ordered goods.
A summary classification of retail outlets is presented in the following table:

Retail trade network
Stationary retail facilities: shops; pavilions with a trading floor

Objects of small retail trade stationary objects: tents; kiosks; pavilions; vending machines

mobile objects: trolleys; mobile shops; vans; trays; baskets; other objects of delivery and peddling trade

Stationary trading network - a network located in specially equipped buildings (their parts) and structures intended for trading. A stationary trade network is formed by building systems firmly connected by a foundation to a land plot and connected to engineering communications. This category of shopping facilities includes shops, pavilions and kiosks.

Shop - a specially equipped stationary building (part of it) intended for the sale of goods and the provision of services to customers and provided with trading, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale.

Pavilion - a building that has a trading floor and is designed for one or more jobs.

Kiosk - a building that does not have a trading floor and is designed for one workplace seller.

A tent is an easily erected collapsible structure, equipped with a counter, which does not have a sales area.

Non-stationary trading network - a network operating on the principles of delivery and peddling trade, as well as other objects of organization of trade that are not related to a stationary trading network.

The area of ​​the trading floor is the area of ​​all premises and open areas used for trade, and determined on the basis of inventory and title documents, with the exception of utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which there are no visitors are served.

An open area is a specially equipped place located on a land plot intended for organizing trade.

Retail trade is carried out in various forms, among which are the following:
- sale of goods with customer service at the trading facility (at the point of sale of goods);
- sale of goods by samples;
- sale of goods on orders and at home with buyers;
- sale of durable goods on credit.
The sale of goods with customer service at the point of sale of goods, on orders and at home is regulated by the Rules for the sale of certain goods, approved by Decree of the Government of the Russian Federation of January 19, 1998 N 55, and the rules for the operation of retail trade organizations on the territory of the constituent entities Russian Federation adopted executive bodies these subjects.
The sale of goods on credit is carried out in accordance with the Rules for the sale of durable goods to citizens on credit, approved by the Decree of the Council of Ministers - the Government of the Russian Federation of September 9, 1993 N 895.
The sale of goods by samples is regulated by Article 497 of the Civil Code of the Russian Federation and the Rules for the sale by samples, approved by Decree of the Government of the Russian Federation of July 21, 1997 N 918.

RETAIL SALES ACCOUNTING
The concept of selling goods is common to wholesale and retail trade. The sale is the transfer of ownership of the goods in accordance with the contract of sale.
According to clause 1 of Art. 454 of the Civil Code of the Russian Federation under a contract of sale, one party (the seller) undertakes to transfer the thing (goods) into the ownership of the other party (the buyer), and the buyer undertakes to accept this goods and pay a certain amount of money (price) for it.
The contract of sale is what unites wholesale and retail trade. However, this is where their similarities end.
As already mentioned, the moment of concluding a retail sale contract always coincides in time with the moment of its execution. Therefore, receiving payment from the buyer at the cash desk of the store, the seller immediately reflects the sale of goods in accounting.
A reliable reflection of operations for the sale of goods and the formation of financial results depends entirely on the organization of accounting for the movement of goods and Money. Accounting for the movement of goods at trade enterprises is directly related to the correct execution of incoming and outgoing documents. The procedure for accounting for the movement of goods in trade organizations is regulated by the Methodological recommendations for accounting and registration of operations for the receipt, storage and release of goods in trade organizations, approved by the Letter of Roskomtorg dated July 10, 1996 N 1-794 / 32-5. Paragraph 2.2.3 of these Guidelines determines that the amount retail trade determined by the amount of revenue for goods sold. Revenue is calculated as the difference between the readings of cash registers at the end and beginning of the day for each structural unit.
Synthetic accounting of the sale of goods at enterprises of both retail and wholesale trade is kept on account 90 "Sales". The credit of this account reflects the sale value of goods sold, and the debit reflects the costs associated with the sale of goods (including the purchase price, sales costs), and taxes.
On the basis of cash documents for the amount of proceeds from the sale of goods, a posting is formed: D 50 "Cashier" K 90-1 "Sales", subaccount "Revenue".
At the same time, the amount of VAT is charged (if the trade organization is a tax payer): D 90-3 "Sales", subaccount "VAT" K 68 "Calculations on taxes and fees", subaccount VAT.
The forms of primary documents and the procedure for their use in making cash settlements using cash registers are established by the Decree of the State Statistics Committee of Russia dated December 25, 1998 N 132. This Decree, among other forms, establishes forms for accounting for revenue transferred by cashiers-operators to the cash desk of an enterprise, and the procedure for using these forms when working with KKM:
1) Journal of the cashier-operator (form N KM-4). It is used to record operations for the receipt and expenditure of cash (revenue) for each organization's cash register, and is also a control and registration document of meter readings, that is, data on the cash receipts received by the organization are formed, including on the basis of the indicators of this journal, which should coincide with other reporting documents of the cashier.
The magazine must be laced, numbered and sealed with the signatures of the tax inspector (the magazine must be registered in tax office), the head and the chief (senior) accountant of the organization, as well as the seal. All entries in the journal are kept by the cashier-operator daily in chronological order in ink or ballpoint pen, without blots. If corrections are made to the journal, then they must be negotiated and certified by the signatures of the cashier-operator, head and chief (senior) accountant of the organization;
2) Journal of registration of indications of summing cash and control counters of KKM, working without a cashier-operator (form N KM-5). It is used in organizations that work without a cashier-operator (in the case of installing cash registers on store shelves or for the work of a waiter), to record cash receipts (revenues) for each cash register, and is also a control and registration document of meter readings;
3) Help-report of the cashier-operator (form N KM-6). It is used to compile a report of the cashier-operator on the readings of KKM meters and the proceeds for the working day (shift);
4) The book of accounting for funds received and issued by the cashier (form N KO-5). It is used if enterprises have several cashiers and several cash registers in their staff. The application of this document is regulated by clause 28 of the Procedure for maintaining cash transactions and Decree of the State Statistics Committee of Russia of August 18, 1998 N 88.
Thus, the revenue of a retail trade enterprise is formed daily and, accordingly, should be reflected in accounting daily.
Accounting for the write-off of goods sold by a retail store is made on the basis of commodity reports of financially responsible persons. The commodity report reflects data on the receipt and release of goods. Commodity report form (Form N TORG-29).
To release goods from the warehouse to the trading floor, an invoice in the form N TORG-13 is used. The invoice is drawn up in two copies by the financially responsible person structural unit, handing over commodity-material values. The first copy serves as the basis for the delivery department to write off inventory items, and the second copy serves as the basis for the receiving department for posting valuables.
The completed document is signed by the financially responsible persons of the deliverer and the recipient and handed over to the accounting department to account for the movement of inventory items. Clause 2.2.7 of the Guidelines for recording and processing acceptance operations for materially responsible persons in the structural divisions of the organization is recommended to keep a Logbook for the receipt of goods, a Logbook for the release of goods, which should indicate the number of the payment order, the date of receipt (or issue), the name of the goods , the number of units and the amount of receipt (or issue), surnames, initials and signature of the person who accepted (issued) the goods.
If a retail trade enterprise, in addition to a common trading floor, also has kiosks, stalls, etc., located outside the store, then financially responsible persons working in them are issued in one copy the Commodity Journal of a Small Retail Network Employee in Form N TORG-23.
The release of goods to a small-scale retail network is drawn up with an invoice for a small-scale retail network in the form N TORG-14. Data on the release of goods and the receipt of proceeds are reflected in the book for transactions on the basis of income and expenditure documents with the withdrawal of a new balance of goods each time. Entries in the book are made by responsible persons who release goods or receive proceeds. The volume of retail turnover includes the amount of proceeds handed over by the financially responsible person at the end of the working day to the cash desk of the organization. Reception of cash is made out by the credit cash warrant. The number, date of the incoming order and the amount for which the goods are sold are indicated in the outgoing invoice. The quantity and amount of goods unsold per day are indicated in the appropriate columns of the invoice. Then the amounts of revenue received by the cashier are reconciled with the amount of goods sold. A full report of the person responsible for the amount of goods received is required.
Clause 2.2.8 of the Guidelines for accounting and registration of acceptance transactions provides that financially responsible persons must draw up a report on the availability and movement of goods within 1 to 10 days (Form N TORG-29). The terms are set by the head and chief accountant of the trade organization, depending on the working conditions, the volume of trade, the presence of remote and traveling outlets, etc.
The basis for the preparation of the commodity report are primary receipts and expenditure documents. The address part of the commodity report shall indicate the name of the organization, trade unit and structural unit, the surname and initials of the financially responsible person, the limit of the balance of goods (if established), the report number, the period for which the commodity report is being compiled.
The accompanying register for the delivery of documents, drawn up in the form N TORG-31, is attached to the commodity report, to which all receipts and expenditure documents are attached. The register is compiled in two copies by the financially responsible person for receipt and expenditure documents for transactions for reporting period. The first copy with the documents attached to it against receipt is transferred to the accounting department. The second copy remains with the financially responsible person.
On the basis of commodity reports of financially responsible persons, the cost of goods sold is written off for sale. Accounting for the write-off of the cost of goods sold depends on the formation of the accounting price of the goods at the trading enterprise.
Retail trade organizations are given the right to account for goods both at purchase and at sale value. If the goods are accounted for on account 41 at the purchase price, then its write-off is limited to posting: D 90-2 "Cost of sales" K 41-2 "Goods in retail trade".
In this case, the gross income of a trade organization (or sales income or revenue) is defined as the difference between the turnover without deductible taxes and the cost of goods sold.
This indicator is automatically generated on account 90 "Sales" and consists of the turnover, minus VAT, excises and the purchase price of the goods.
In this case, in addition to posting D 90-2 "Cost of sales" K 41-2 "Goods in retail trade", a posting should be made to reflect the amount of the realized trade margin. This is required to determine the financial result from the sale of goods. By posting by the "red reversal" method, the purchase price of goods sold (in sales estimate) reflected in the debit of account 90 "Sales" is adjusted for the difference between the sale price of goods sold and the markup (markup) related to the goods sold.
When accounting for goods at sales prices, account 42 is used to account for the trade allowance for incoming and outgoing goods.
Adjustment of the debit turnover of account 90 and write-off from account 42 of the trade allowance relating to retired (sold) goods are usually made out by posting: D 90 "Sales" K 42 "Trade margin" - reversal.

What is retail? The concept has been relevant for a long time, and there is nothing surprising in this - most of the time of the existence of our civilization there were those who could create what others needed, and were also ready to give something in exchange for it. The specific design of the relationship made it possible to lay down the rules of retail trade, the development of which led to the state of the market observed today. And yet, understanding the essence of the phenomenon is possible only with a thorough analysis of both the theoretical part, the terms and concepts, and the historical background, thanks to which retail trade was formed - one of the main whales of the modern world economy.

General understanding

The main meaning of the term under consideration is the sale of products by the piece or in small portions. In most cases, it is assumed that the goods are sent to a specific consumer who will use the positions. In fact, what is retail? This is the final stage of the cycle of circulation of goods, services, provided for individual consumption by a group.

Under retail it is customary to understand such business relations that are classified as trade, are its full-fledged subtype, and have existed for a long time. The prerequisites for the formation of modern types of retail trade were laid down by the rules of merchant exchange. In addition, the development of the economy made it possible to combine the approaches practiced by merchants with internal exchange.

Why is this needed?

The main idea of ​​commodity turnover, retail trade is bringing to the consumer, who will use the position, the manufactured goods. You can purchase the products you are interested in directly from the manufacturer or use the services of a reseller (including importing legal entities). The main client of enterprises operating in this area are individual buyers, families. Goods are intended for a wide range of people (mass consumption).

Historical background

To understand what retail is, it is necessary to understand the peculiarities of the formation of this sphere. public relations. The foundation for the formation of a modern approach was the intracommunal market, which then gradually turned into a natural merchant class. People who chose this kind of activity for themselves already at that time were actively looking for ways to develop, improve their field in order to increase efficiency and improve the standard of living. The merchant cycle was perhaps the most important slowing factor, as modern researchers admit. Sometimes it stretched for half a year, or even for a full 12 months. Indeed, for any modern firm, such business practices would be the cause of instant collapse!

At first, the retail trade in products was associated with the presence of a merchant of goods produced by him, capable of being of interest to some consumer. In addition, they turned to the possibilities of moneylenders by issuing food loans. It was impossible to achieve an increase in efficiency only with such usurious programs, which became the basis for the formation of internal trade. Initially, the merchant layer simultaneously implemented both retail and wholesale sales, but the realities of social foundations made their own adjustments. Gradually, an understanding of what retail is, finally formed, the internal circulation of products came to this format.

Market Development

Before the development of the merchant class, barter, although it took place in the economic system of society, was rather a rare fact than a widespread practice. The formation of a layer of merchants, the possibility of supplying goods from distant areas literally turned the life of that time upside down. The essence of retail trade was the supply to the domestic market of unique, interesting, inaccessible items in the native area, which stimulated the development of exchange, and in the first place - piece copies and small lots.

At first, retail trade did not arouse particular enthusiasm among the merchants. It took a long time to exchange foreign "curiosities" for locally produced products, which led to losses in business. The retail system developed when it was possible to shorten the merchant cycle.

Step by step - forward!

The idea of ​​developing the business and increasing turnover through the involvement of persons responsible for the sale turned out to be extremely successful. This is how the first retail stores appeared. They were managed by proxies, while the merchants themselves were engaged in the sale of large consignments, working with local manufacturers (which is significant, actively participating in the domestic market at the level of retail and wholesale, if the sphere allowed it). If a certain enterprise produced its own goods and was looking for buyers for it among the broad masses, as practice soon showed, it was possible to increase profitability by attracting imported products - the very one that was purchased from the merchants in wholesale positions. Local producers bought imported goods quite cheaply, but in the first retail stores, the population could get them only on unfavorable terms - in a word, everyone played in their favor.

And yet, the actual formation of retail trade in the form familiar to us started precisely at the moment when such relations between local enterprises and the merchant class acquired a mass character. In many ways, the development of the region was due to the peculiarities of the social system of that time. The merchants were the heads of quite numerous families, and the lower ranks in the household hierarchy were forced to sell their products. As practice quickly showed, this approach increased the speed of product exchange, the merchant reduced the loss of time to exchange with each individual interested, and interaction with large enterprises, as well as providing the product for sale to subordinate sellers, made it possible to quickly set off on a new trip to get another commodity lot. Such an organization of retail trade proved its effectiveness literally from the first experiments of the most enterprising representatives of that time: the merchant cycle was significantly reduced, profitability increased.

There are no boundaries for perfection

Social development, the invention of new industrial approaches, equipment and vehicles, other improvements that changed the social system, could not but affect the retail enterprises opened by merchants. This area was actively developing, which was determined by the interest of both the organizers and local producers. At that moment it became clear that greatest success brings such an organization of the workflow, when an entrepreneur chooses for himself a specific area of ​​work, a list of goods provided to the population, and forming it on the basis of what the merchant can bring, what the retail buyer needs.

Retailers made a significant profit through "intermediary goods", which turned them into independent objects. economic system. When this format of activity was finally formed, there was a separation from the "parent" industry - the merchant class.

To each his own

The streamlined retail organization process has helped this industry to completely separate from the wholesale business. Merchants who chose a new area for themselves, although they were professionally close to merchants, still had their own specialty, although at first there were no special terms for this. For the broad masses of the population, the division was not so obvious; retail sales as an independent segment were not paid attention. For ordinary people, sellers, merchants, entrepreneurs were “one and the same”, therefore the same term was applied to them - the merchant class.

Over time, the retail sector was established, expanded, many sellers acquired several points of sale, and not only within the same community: large territories were simultaneously covered. Such design, expansion of the list of retail facilities has become the basis for the accumulation of decent wealth. However, the benefits were not only at the private level: the society's economy stepped forward with the development of the retail sector, conditions were created for increasing labor productivity at the social level. As modern scientists say, retail trade appeared organically, predictably, it is completely natural process development of exchange interaction between people.

Modern conditions

Services in retail trade, the sale of goods in recent times can be described in the following formats:

• work in specialized premises (large, small);
• take-away sales (public catering);
• sale of goods from stalls, in market squares;
• provision of workshop services;
• the arrival of a specialist to provide services at home.

Examples of retail that will come to mind first modern man- These are pharmacies, shops, super-, hypermarkets. All these outlets are specialized enterprises, opened specifically for the purpose of providing access to retail products to the general public. But the spheres of market, bazaar trade are gradually becoming a thing of the past. As can be seen from the statistics, major cities young, middle-aged people often avoid this format, preferring to purchase products in large universal centers.

Services rendered, goods sold, obligations fulfilled mainly belong to the consumption phase, which, in the modern sense of social production, is the final one in the cycle. This means that the product allows you to meet the needs of a particular person or group of people.

Everything is interconnected

The more actively retail trade develops, the higher the social economic well-being in a specific time period. As experts say, this phenomenon, to some extent a mirror image, reflects how well individual citizens live in the area. Given the sluggish trade processes and the lack of consumption by the population, one can safely speak of a serious crisis. Too active price growth indicates rising inflation. In fact, retail trade through phenomena and processes that are quite simple to account for, gives an idea of ​​​​complex, multi-level economic processes, equally reflecting both positive and negative trends.

Modern business practices

The approaches and technologies used by the merchants during the formation of the sphere are now a thing of the past, have lost their relevance. Accounting in retail trade, registration of operations, settlements by companies today is carried out using the most modern, powerful, error-free machines and software systems. This helps reduce the chance of inaccuracies caused by human error. Several systems have been developed that are available on a paid and free basis, allowing you to systematize and optimize business processes within a company offering services and goods at retail.

Thanks to this technological approach, it is possible to keep statistics, track the development of an enterprise, identify weak and strengths. Software complexes and the calculation methods available to a modern businessman could not even be dreamed of by the merchants, thanks to whose entrepreneurial spirit this sphere was founded! However, as practice shows, the tools available in our time do not meet the needs of all companies, so the field continues to develop.

Trends and market processes

As can be seen from the latest market research, economic growth is slowing down and slowing down. The recent investment dynamics is strictly negative, industrial production decreases in volumes, and economists are racking their brains on how to establish positive trends in the economy. From quarter to quarter, the situation, according to experts, is getting worse. Such trends are especially noticeable in relation to our country. According to professional analysts, at the moment it allows maintaining the dynamics of positive consumer activity of the population, which, although it has been declining recently, is relatively insignificant.

In order to understand the processes taking place in the economy and find ways to optimize the situation, it is necessary to know exactly which factors ensured stable growth in the best periods. Specific studies show that the most positive development of the retail industry is observed at times of increase wages. Of course, the general slowdown in the economy affects the effectiveness of this factor, but its positive impact remains undeniable.

Pros and cons

Oddly enough, food products, as well as the pricing policy introduced by enterprises, negatively affect market processes in relation to retail sales in our country. According to market analysts, the level of consumer prices has almost come close to the threshold of purchasing power. Long-term analysis shows that unjustified growth began almost ten years ago, and the trend has continued to this day, despite the change in the situation in the country. According to economists, the accumulated price level from year to year is higher than for the previous period, which reduces the turnover of enterprises providing retail services.

At the same time, statistics give an idea of ​​the growth rate of turnover in the non-food sector. This indicates that in a crisis, the broad masses are interested in purchasing goods designed for long-term use. Economists assure that this is largely based on the availability of credit programs.

Latest trends

The development of the Internet has a significant impact on both the retail industry and the demand of the population. Selling through the World Wide Web, including operations of an international scale, is becoming increasingly relevant. Recall what was said above: the merchants built their business on the delivery to their native areas of products produced in distant lands. The general population did not have the opportunity to independently purchase everything they needed or order the delivery of goods in piece quantity for personal consumption. Nowadays, the situation has changed: thanks to the Internet, anyone can purchase almost any product in the most different corners peace and be brought home. Of course, this greatly undermines the activities of enterprises operating in the field of retail sales of goods produced in other countries or remote regions. This is not to say that everyone buys through the Internet without exception, and yet the volume of transactions in virtual reality is growing exponentially from year to year, which creates a certain danger for the future of offline retailers.

At the same time, analysts urge entrepreneurs working in the retail trade to pay more attention to the tastes of the population. Trends are constantly changing - quite quickly, sometimes dramatically, which forces us to pay more attention to this than even a decade ago.

The main problems of enterprises

Observation of such shortcomings in the work of a company specializing in the retail sale of goods requires a timely and successful adjustment of the way of doing business, otherwise it is highly likely that the company will soon be literally out of work. Analysts call for special attention to be paid to clients who actively use social networks, as well as take advantage of the possibilities of loyalty programs, but not only proven methods and approaches, but also more modern options attracting customers and turning them into regular ones.

The success of a retailer is largely dependent on the quality of service, and equally attention should be paid to a variety of channels for the sale of the product, analyzing customer data and taking into account its volatility. As can be seen from practice, the best success in business is achieved by those who are able to look at the situation from the point of view of the buyer and adjust business processes to the potential client. In addition, do not forget what era we live in. The active use of digital technologies in practice, the adaptation of business processes to such modern trends make it possible to achieve the success of an enterprise, while ignoring the latest tools is the shortest path to negative workflow productivity.

Analytics and modeling to help the businessman

Modern entrepreneurship requires the use of relevant approaches to its management. This means that it is no longer possible to assume that a client in his native area will be interested simply by bringing goods from distant countries. You need to be able to analyze the situation on the market, model and predict it. The best success is achieved by enterprises that successfully implement a multi-channel business model, the individual elements of which are closely related to each other. In practice, however, most firms have fragmented operations, implementation paths, due to which services become more expensive, but the quality does not become higher. You need to understand: a modern client is different from the one who agreed to buy what the merchant brought to his native village - people have a choice, there are many opportunities, they are expanded by access to the World Wide Web. Without this fact, it is impossible to succeed.

Analysts note that many modern enterprises, trying to create a single business model and combine sales channels in it, lose sight of ways to streamline processes and expand sales opportunities. It turns out that entrepreneurs are either successful in finding new ways, continuing to adhere to the fragmentation scheme, or adapting the operating model to modern requirements, which obliges them to make quite impressive efforts and make certain financial investments.