Method of retail sale of goods - a set of techniques and methods and operations aimed at the rational organization of the process of selling goods. [6, p. 256].
There are the following methods:
- - individual customer service or sale of goods through the counter (traditional method of sale);
- - open display of goods;
- - sale of goods according to samples or catalogs;
- - sale of goods by self-service method;
- - sale of goods on pre-orders;
- - electronic commerce.
One-to-one customer service or selling goods through the counter is a method of retail sale in which the seller provides the buyer with the choice and inspection of goods, measures the quantity in accordance with the buyer's order, packs and releases the goods.
Advantages: effective for products that require consultation or additional information, when the buyer asks to destroy the overall packaging (weigh a small amount of goods, measure the amount of fabric, etc.).
Disadvantages: reduces the level of customer service, increases the time spent on purchasing goods, limits the independence of customers in choosing goods. The quality of the service depends on the qualifications of the sales staff, their knowledge of the assortment, and the observance of the ethics of relationships with customers.
This method of sale is used in cases where the goods arrive unprepared for sale, require weighing, measuring and other operations performed by the seller. This method finds application in gastronomic departments, butchers, etc. In shops that sell goods through the counter, the process is more expensive, because includes a large number of labor-intensive operations. Sellers who carry out the entire process of customer service must have the necessary qualifications, know the assortment well, and observe the ethics of relationships with customers. Not every employee meets the requirements of professional skills, which causes additional difficulties in the organization of service and requires special attention and control from the manager of the trading floor.
Self-service is a method of retail sale of goods based on the self-examination by buyers of goods laid out on commercial equipment, the selection of the necessary goods and their delivery to the settlement center.
Advantages: 20-30% more varieties of goods can be placed and sold in trading floors than in stores when selling goods with individual service; 15 - 20% increase the throughput of stores and turnover per 1 employee.
Disadvantages: forgetfulness of buyers.
The self-service method has become widespread in supermarkets, most non-food stores. The exceptions are household electrical appliances and cars, refrigerators, carpets and rugs, bicycles, motorcycles, boats, motors, television and electronic equipment, and some others.
The self-service method shows its advantages only if the following provisions are observed:
- - development of an optimal planning solution for the trading floor;
- - the use of inventory baskets or trolleys by buyers when selecting goods;
- - unlimited entry of buyers and free access to goods laid out on commercial equipment;
- - thoughtful selection and placement of equipment;
- - the possibility of obtaining at any time advice or assistance from a consultant - seller;
- - free orientation of buyers in the trading floor, provided by the presence of signs and other information means.
The efficiency of self-service is greatly enhanced by the use of bar coding; weighing equipment, with the help of which buyers can independently weigh the goods they have selected; introduction of payment methods with plastic bank cards.
Sale of goods by samples is a method of retail sale based on free access and selection of goods by the buyer according to the samples displayed on the trading floor, their payment and receipt of tori corresponding to the samples.
Advantages: on a relatively small area of the trading floor, you can display samples of a fairly wide range of goods.
Disadvantages: the samples exhibited on the trading floor must have price tags with full information about the product. If additional questions arise, buyers should seek the help of sales consultants.
This method allows you to present samples of a fairly wide range of goods on a relatively small area of the trading floor. After self-inspection and selection, the buyer pays for it and receives the purchase. The working stock can be formed at the workplace of the seller, at the warehouse of the store, at the warehouse of the wholesaler or the manufacturer of the goods. This method is widely used in the sale of bulky goods (refrigerators, cars, motorcycles, building materials, etc.).
Open display selling is a method of retailing in which goods are openly displayed on the sales floor and freely accessible, but the final service requires interaction with the seller. The choice and selection of goods is carried out by the buyer independently, but quality control, consultations, weighing or measuring, packaging and dispensing of goods are carried out by the seller.
Advantages: more convenient than traditional methods, since many buyers have the opportunity to simultaneously familiarize themselves with openly laid out samples of goods, without distracting the seller to perform functions related to displaying goods and information about their assortment; allows you to speed up the operation of the sale of goods, increase the throughput of stores and increase the productivity of sellers.
Disadvantages: Disadvantages: service time is longer than self-service.
This method is used in the sale of hosiery, perfumes, haberdashery, school and stationery, souvenirs, dishes and other non-food and food (vegetables, fruits, etc.) goods. The considered method is convenient in comparison with serving through the counter in that at the same time many buyers can familiarize themselves with openly laid out goods without distracting the seller for display and informing operations. With a rational organization of open display sales, sales operations are accelerated, the throughput of the store is increased, and the productivity of salespeople is increased.
Selling goods by catalog is a variation of the method of selling goods by samples, because. instead of natural samples of goods, a catalog of their photographs is attached with a description of the options - after choosing the goods and paying for it, the goods are delivered to the buyer by mail or delivered by courier. Shops that trade in this way usually have showrooms.
Advantages: ease of organization of trade technological process.
Disadvantages: the buyer does not see the goods, he is forced to believe the descriptions presented in the catalogs.
E-commerce is a method of retail sale of goods, when the sale process is carried out electronically using Internet technologies.
Advantages: ease of organization of the trade and technological process, the possibility of using various forms payment (cash upon delivery of goods by courier; bank transfer; cash on delivery; postal order, virtual money; bank card).
There are two classes of systems for e-commerce:
- - "Business - Business" (Business - to - Business - B2B);
- - "Business - Consumer" (Business - to - Customer - B2C).
B2C systems include:
- - web - showcase - a price list of a trading company designed using web - design tools, which does not contain the business logic of the trading process;
- - The Internet shop contains, in addition to the web showcase, all the necessary business logic for managing the Internet trading process (back office), and the Internet trading system (TIS) is an Internet shop, the back office of which is completely (in real time ) is integrated into the trading business process of the company. The advantages of e-commerce are manifested in the fact that the buyer can be offered a more flexible system of discounts, immediately issue an invoice, taking into account the cost of delivery and insurance. In addition, he will be able to see the real state of the warehouse and receive information about the progress of his order. The buyer will first of all purchase goods on the websites of those companies that provide the best prices and good service. It is on these competitive advantages build their plans to attract a permanent clientele Internet - merchants.
E-commerce is beneficial for both buyers and merchants. From the point of view of buyers, e-commerce has the following advantages over traditional selling methods:
- -reducing the cost of the procurement process, because searching for the right products in disparate and often outdated supplier catalogs, the process of asking the supplier for product details, price, cost and delivery method takes a lot of time and money from buyers. В2В Internet - trade allows you to reduce costs and, in addition, save time in the procurement process;
- -decrease extra costs- often buyers pay for goods and services much more than they actually cost. Automating the buying process will avoid such overlays;
- - a wide choice and the best price policy. Despite a fairly wide choice of suppliers, an offline buyer is still forced to choose providers primarily on a geographical basis and is often limited in time and money that can be spent on exploring all the possibilities, so the choice is not always optimal. Powerful Internet search capabilities and access from anywhere in the world greatly increase the efficiency of selection.
ESSAY
Forms and methods of selling goods in retail
Introduction
sale fair self-service counter
The organization and technology of the retail sale of goods is the most important object of the commercial activity of a trading enterprise.
Directly the retail sale of goods is preceded by a marketing stage of work associated with finding a market for specific goods, i.e. definition of a market niche for the enterprise.
For retail, four classic aspects of marketing are fundamentally important and, in a slightly modified form, the marketing mix for retail is as follows:
Assortment policy
Price policy
Merchandising
Promotion of own brand
At the same time, the most important thing for retail is a competent assortment and pricing policy. For its formation, it is necessary to regularly conduct an operational analysis of the situation in the retail consumption market.
Domestic trade is one of the most important areas of life support for the population through the ability to buy the necessary goods in the right place in the shortest possible time.
Modern trends in the development of retail trade are primarily based on the ratio of in-store and out-of-store forms of selling goods. In recent years, this ratio has lost its positive dynamics. According to various estimates, more than half of the retail turnover is realized today on the basis of non-store forms of sale. This circumstance has quite certain negative consequences. At the same time, the development of store forms of sale should be based on a wide typical variety of retail trade enterprises. The general principles for the development of a retail trade network should be:
universalization of food trade, with the exception of goods of rare and episodic demand;
development of specialized and highly specialized non-food stores in residential development centers;
formation of trading networks, large universal retail enterprises, shopping centers and shopping complexes;
formation of a system of so-called convenience stores located within walking distance and selling a wide range of food and non-food products;
allocation of special zones for street fairs and bazaars;
formation of autonomous trade service zones along highways;
restoration of retail trade through vending machines;
development of e-commerce via the Internet.
A variety of forms of trade services should meet the needs of the widest strata of the population and be carried out through Various types shops.
The development of non-store forms of selling goods, on the one hand, is determined by the evolution of the trading practice itself, and on the other hand, it is prepared by the ever-increasing penetration of various means of the technical process into the life of an ordinary buyer. World trade practice shows that even in the most highly organized systems of trade services there are both clothing markets and street mobile trade. The prospects for the development of clothing markets should be their focus on seasonal sales, the sale of goods using the "second hand" technology, the sale of handicrafts, and the provision of private imports of goods.
Parcel trade and network marketing should receive significant development. At the same time, the decisive factor stimulating its progress is the minimization of costs that ensure the process of bringing goods to the buyer.
The development of electronic equipment and means of telecommunications creates the prerequisites for the expansion of such forms of trade, in which the consumer gets acquainted with the assortment via the Internet (virtual trade).
1. Forms and methods of selling goods
Forms and methods of sale - a set of techniques and methods by which retailers sell goods to customers.
The act of retail sale includes a whole range of legal, economic, cultural, technological and commercial aspects.
Thus, the act of sale is always present in the technological process and is its final link. The technology for its implementation is determined by the method(s) of sale of goods used.
Depending on the degree of participation of the seller in the service and the technology of choosing goods, two main service systems are used in the practice of retailers: traditional and progressive.
The traditional system is represented by the sale of goods through the service counter. Progressive ones include: self-service, selling goods with an open display and selling goods by samples.
The progressiveness of these methods is determined by the following factors:
wide independence of buyers in the process of choosing goods and creating maximum convenience for them in the process of familiarization, vacation and settlement operations;
acceleration of the process of trade customer service;
sellers become consultants, assistants in the selection of goods, "co-buyers";
increase in store throughput without expanding retail space;
improving the culture of trade and reducing distribution costs.
The time spent by customers in stores using progressive selling methods is reduced by 30-50%, and throughput is increased by 1.5-2 times. With the rational organization of the trade and technological process in self-service stores, labor productivity increases by 15-20%, the use of the material and technical base improves, and distribution costs are reduced.
Progressive methods of sales allow solving one of the most important social and economic tasks of trade - reducing consumption costs, the relevance of which increases with the transition to market relations.
Self service
Selling goods on a self-service basis is one of the most convenient methods for customers to sell goods. Self-service allows you to speed up the operation of selling goods, increase the throughput of stores, and expand the volume of sales of goods.
This method provides for the buyer's free access to the goods laid out on the trading floor, the ability to independently inspect and select them without the help of the seller, which allows for a more rational distribution of functions between store employees. The selected goods are paid for at settlement nodes serviced by controllers-cashiers.
With self-service, the technological layout of the trading floor and other premises of the store, the organization of liability, the supply of goods, as well as the functions of store employees, change.
This method is used in the sale of most food and non-food products. The exceptions are household electrical appliances and cars, refrigerators, carpets and rugs, sets and crystal, bicycles, motorcycles, motors, boats, tents, radio and television equipment, radio components, jewelry, watches, souvenirs and some other goods that require other methods of sale. Since, when choosing these goods, buyers, as a rule, need individual help and advice from the seller.
Goods requiring cutting, packing, etc. are sold in self-service stores through the personal service counter.
In self-service stores, the functions of sales floor employees are reduced mainly to advising customers, laying out goods and monitoring their safety, and performing settlement operations. The sales process here consists of the following main operations:
receipt by the buyer of an inventory basket or trolley for the selection of goods;
independent selection of goods by the buyer and their delivery to the settlement center;
calculation of the cost of selected goods and receipt of a check;
payment for purchased goods;
packaging of purchased goods and placing them in the buyer's bag;
return of the inventory basket or trolley for the selection of goods to the place of their concentration.
There are full and partial (limited) self-service.
Full self-service - self-service if all goods are sold in the store by this method.
Partial - self-service in case some goods are sold directly by sellers. Such goods, as a rule, arrive at the store in unpackaged form, and their preliminary packaging is not advisable. The share of goods sold through self-service must be at least 70% of the total retail turnover of the store.
The experience of selling goods using self-service, with the correct solution of a number of organizational and technological issues, shows its significant advantages over traditional methods. However, it should be noted that the self-service method shows its advantages only if a number of fundamental provisions are observed:
development of an optimal planning solution for the trading floor;
unlimited entry of buyers and free access to the laid out goods;
the use by buyers of inventory baskets and carts when selecting goods;
the possibility of obtaining advice at any time with the help of a consultant-seller;
free orientation of buyers in the trading floor, provided with a rational system of signs and other information means;
the predominance of self-service sales (at least 70%) in the total turnover.
Sale of goods by samples
This method of sale involves laying out samples of goods on the trading floor and independently (or with the help of the seller) familiarizing buyers with them. After choosing the goods and paying for the purchase, the seller hands the buyer the goods corresponding to the samples. The technological process of this method is presented in Appendix A.
In this method of sale, working stocks are placed separately from the samples. This method is convenient because on a relatively small area of the trading floor, you can display samples of a fairly wide range of goods. As a rule, this method is used when selling technically complex and large-sized goods, as well as those goods that require measuring and cutting before being released to the buyer.
Samples of goods exhibited on the trading floor must be provided with clearly drawn labels, which indicate the name of the goods, article number, grade, manufacturer's name, price. If necessary, sellers provide advice to buyers.
The sale of large-sized goods according to samples is combined with their delivery to customers at home from store warehouses, wholesale depots or industrial enterprises - manufacturers. This reduces retailers' need for storage space, reduces overall shipping costs, and saves customers the hassle of shipping their purchased items.
Sale of goods on orders
Pre-order trading is convenient for customers, as it allows them to save time on purchasing goods. By advance orders, they sell mainly food products, as well as non-food products of a complex assortment. Orders can be taken in a store, auto shop, place of work or at home of buyers. They may be submitted orally or in writing. The calculation is carried out by prepayment at the cash desk of the store or by postal transfer (when selling fuel and building materials), as well as by paying the cost of goods at the time of their receipt. Pre-ordered items can be delivered to the customer's home or handed to the customer at the store. Food orders must be completed within 4-8 hours. For non-food products, the order fulfillment time is set depending on the type of goods and the possibility of its execution.
Sale of goods with personalized service, including open display
A method in which buyers have the opportunity to independently examine and select the goods laid out at the workplace of the seller. The functions of the seller in this method of sale are reduced to advising buyers, assisting in the selection of goods, weighing, packaging and dispensing the goods selected by them. Settlement transactions can be carried out at cash desks installed on the trading floor or at the seller's workplace. The technological process of this method is presented in Appendix B.
This method is used in the sale of hosiery, perfumes, haberdashery, school supplies, souvenirs, fabrics, as well as other non-food and some food products (vegetables, fruits, etc.).
At the same time, many buyers can familiarize themselves with openly laid out goods without distracting the seller for display and information operations. With a rational organization of open display sales, it speeds up the operation of selling goods, increases the throughput of the store and increases the productivity of sellers.
Selling goods over the counter
The traditional method of retail sale is a method in which the seller provides the buyer with an inspection and selection of goods, packages and releases the goods. This method provides for all forms of settlement with customers, after-sales service.
Traditional service is used if the product arrives unprepared for sale, requires weighing, measuring and other operations performed by the seller. The operational scheme of this method of sale is presented in Appendix B.
In over-the-counter stores, the selling process is more costly, involving many operations, most of which are labor intensive. Thus, the identification of demand is accompanied by the offer and display of goods. Further, assistance is provided in the selection and consultations are carried out on the proposed related products and novelties. And only after that, weighing, measuring operations are performed; payments are made for the goods; The goods are packed and delivered to the buyer.
Thus, the service process takes a lot of time, the throughput of the store is low, there are significant personnel costs, and there is a high probability of a queue forming. In addition, the seller carries out the entire service process, in this regard, he must have a high professional level.
Selling goods via the Internet
This type of shopless trade involves making purchases at home using personal computers. Payment for the purchased goods is also carried out through a computer using special credit cards.
The prospect of this trade is due to the progressive development of the Internet in the country, as well as the rather high preparedness of many corporate and individual users for the use of information and telecommunication technologies in commerce.
These purposes, as a rule, are served by electronic commerce, i.e. Online store. The development of types of electronic commerce will actively include Russia in the advanced era of the scientific and technological process, which is very characteristic of the coming 21st century. the age of e-commerce.
Selling goods by catalog
"Paper" catalogs today can successfully replace the Internet. For the buyer, ordering goods by mail has several advantages over traditional stores. Firstly, there is time to choose the most attractive product from all the variety presented in the catalog, carefully consider the appropriateness of the purchase. Secondly, the prices given in the catalog are valid during the entire period of its validity and are usually 20-30% cheaper, because. the seller does not need to rent expensive retail space.
The main convenience of mail-order trade for the population is the sale of goods on credit with payment by installments. When purchasing goods, the buyer is obliged to pay 5% of the cost of the goods (the goods are sent on the seventh day after placing the order), and the rest of the amount is repaid within 5-9 months, depending on the type of goods.
Sale of goods at fairs and bazaars
This type of sales allows you to bring the place of sale of goods closer to buyers, to expand the sale of goods. Fairs are periodic large auctions. They are held traditionally, various enterprises and trade organizations, cultural and educational institutions participate in them. Bazaars are also periodic auctions organized by trade enterprises and organizations on the eve of any significant events.
A lot of work precedes the holding of fairs and bazaars: a place is chosen and the time for their holding is determined, the territory is improved, the necessary facilities are erected, advertising work, the assortment of goods is completed, the appropriate workers are selected. It is also necessary to provide for the possibility of visiting fairs and bazaars by residents of remote villages and villages.
Trading through vending machines
In addition to the methods of retail sale of goods discussed above, other fairly effective methods of selling goods have become widespread in foreign practice. For example, the trend of bringing retail service closer to the consumer has found its expression in vending machines. It is most widespread in the United States, where over 1.5% of retail turnover is sold through vending machines annually. There are fully automated stores where trading is carried out around the clock.
Sale of goods through a network of small retail enterprises
The small-scale retail trade network is represented by trade pavilions, kiosks, vending machines, shops at home, as well as mobile vehicles for delivery and loose trade (car shops, carts, trays, etc.).
Small retail trade enterprises are located not only in markets, railway stations, recreation areas and other places of the greatest concentration of the population, but also in small settlements. When placing them, the profile of a small retail enterprise, the presence of other trade enterprises and other factors are taken into account.
The efficiency of the work of small-scale retail trade enterprises largely depends on the organization of the supply of their goods, the established mode of operation. Their commodity supply must be rhythmic, since most of them do not have conditions for storing significant stocks of goods.
For the sale of goods at the place of work of rural residents, as well as residents of settlements where there is no stationary trading network, they use mobile means of trade - car shops. The trade and technological process in the auto shop is presented in Appendix G.
Sale of goods according to the "Method A.V.S."
The method is based on the distribution of the roles and place of each product group in the trade and technological process of the store, taking into account their specific features and the degree of importance for the consumer. Unlike the “impulse purchases” method, where other product groups, visitor behavior and other factors are focused on increasing sales of impulsive goods, according to the “A.B.S.” a situation is created in which the potential of "products-sellers" and the behavior of visitors are used to sell "passive demand products", "complementary products", "related products" and "reciprocal purchases".
The essence of the method lies in the fact that goods are combined into three groups depending on the attitude of consumers towards them, their marketing characteristics, place in the formation of profits and the organization of the technological process of a commercial enterprise, and other features.
They are placed on the trading floor in such a way that the “goods-sellers” contribute to an increase in sales of those goods that need support and cannot be sold on their own, but are of great importance for the successful operation of the enterprise.
Goods of group "A" consist mainly of "consumer goods", which are distinguished by the frequency of their purchase, are characterized by minimal involvement of the buyer and the presence of a preference map for brands, places and time of sale (Table 1 of Appendix E).
Group "B" goods consist of:
“pre-selection goods”, which are purchased relatively less often, are distinguished by a high degree of buyer involvement, the presence of a fuzzy map of brands, places and times of purchases, etc. in the visitor. (Table 1 Appendix D);
“special choice goods” (“special goods”), which are bought very rarely, are characterized by a high degree of buyer involvement and the absence of a brand preference map, place and time of purchase, very high prices, financial risk and cognitive dissonance, etc.
Group "C" goods include:
“passive goods” are consumer goods that the consumer does not know about or does not think about buying them under normal conditions, the buyer does not have a clear idea about them;
“complementary goods”, “related goods” and “related purchases” are goods that act as additions to the main purchases or are independent groups of goods, etc.
2. Organization of the sale of goods
The sale of goods is the final stage of the trade and technological process in the store. The operations performed at this stage are the most responsible, as they are associated with direct customer service. The nature of these operations and their specifics depend on the forms of organization of trade and methods of sale, the characteristics of the assortment and the nature of consumer demand.
The role of the seller in the sale of goods
Depending on the sales methods, the seller performs the following functions:
meeting the buyer and providing him with the necessary information about the goods sold, services provided, etc.;
calculation of the cost of selected goods and issuance of a check;
packaging of purchased goods.
The seller is the link between the store and the buyer. The general mood of the buyer, his desire to visit this trading enterprise more than once depends on the highly qualified work of the seller.
Trade culture
The culture of service is one of the main criteria in evaluating the activities of employees. The main factors that determine the culture of service in trade enterprises include: the availability of a modern material and technical base, the types and nature of the services provided, the range of goods and services sold, the introduction of progressive methods and forms of service, the level of advertising and information work, the professional skills of the employees of the enterprise, the sanitary condition of the premises, the degree of comfort and coziness of the halls, etc.
A significant shift in resolving the issue of providing a high level of customer service to the seller can be achieved using a contractual system for hiring sellers, where a high service culture should take a leading, if not decisive, place in assessing the quality and motivation of their work.
The high professional level of the seller is determined by the following main components:
polite and attentive attitude towards the buyer;
possession of the whole complex of knowledge about the goods sold, their timely replenishment and updating;
providing the buyer with all the necessary information about goods, services, services;
conformity appearance seller established rules(tidiness, the presence of uniforms, etc.);
knowledge of trading psychology;
the ability to create and maintain a good mood.
If in stores using progressive sales methods, “silent sellers” (advertising, signs, display, etc.) play a special role in the decision-making process. then in traditional service, the role of the seller is essential. Identification of demand should be carried out with special tact. When demand is identified, the tactics of "imposing purchases" should not be carried out.
The practice of trade services shows that imposition, i.e. an overactive offer of goods and services often leads to the opposite result: the “rejection” of the desire to buy and visit this store.
The final operation of the sales process is the payment for the purchased goods, packaging and delivery of the purchase. Payment is made through cash registers, in self-service stores - through a single settlement node. Optimization of settlement cash transactions and the high professionalism of the settlement center employees significantly reduce the time spent on serving one customer and increase the throughput of the store.
3. Organization and meaning of additional services
A trade service is a specific activity that forms the trade service process or is associated with the organization of conditions for the successful implementation of the sales process.
The quality of trade services is largely determined by the quantity and quality of additional trade services provided by stores to buyers of goods. In developed trade, their share is very high. The implementation of acts of sale and purchase of goods with a high quality of trade organization is inextricably linked with a variety of customer service operations. It is these additional services that, by their nature, become dominant in terms of the amount of labor expended on them (cutting purchased fabrics, taking orders for tailoring, delivering goods to home, installing purchased technically complex goods at home from buyers, accepting orders from buyers for knitting and repairing knitwear products, minor alteration and fitting of clothing, minor repairs of technically complex goods, packaging and decoration of gifts, etc.).
Additional trading services can be divided into three types:
related to the purchase of goods;
related to the provision of assistance to customers in the use of purchased goods;
associated with creating a favorable environment for visiting the store.
The classification of retail services and the range of services provided to customers in the store are presented in more detail in Annexes F and G.
The first group of services includes taking pre-orders for goods temporarily out of stock, packing goods, delivering bulky goods to the buyer's home, etc.
The range of services provided to customers after the purchase of goods is quite extensive. These include cutting fabrics purchased at the store; minor alteration and adjustment according to the height and figure of the buyer of the finished dress purchased in the store; accepting orders for tailoring bed and table linen, clothes from fabric bought in the store; installation at the buyer's home of refrigerators, electric and gas stoves purchased in the store, etc.
The third group includes such services as the organization of a cafeteria or buffet at a department store or other large store; repair of technically complex goods; arrangement of children's rooms or corners at stores, lockers for storing goods and belongings of customers purchased in a store, equipment near stores for parking for vehicles and covered areas for prams, etc.
Services provided by stores can be paid and free. Free services include services directly related to the sale of goods (consultations of sellers and specialists, advertising information, etc.).
Other services, the provision of which is associated with stores with additional costs, must be performed for a fee at the rates approved locally. Although recently, many stores, "fighting" for the buyer, provide some of these services for free (for example, the delivery of refrigerators to the buyer at home).
The most favorable conditions for the provision of additional services are large stores: supermarkets, department stores, supermarkets and large specialized stores. At the same time, such types of services as cutting fabrics; taking orders for tailoring and fitting clothes according to the figure of the buyer; home delivery of goods; installation of technically complex goods purchased in the store at the buyer's home; opening cafeterias at large stores; organization of collective trips of residents of remote settlements, where there is no retail trade network for the sale of goods of a complex assortment, to cities and large settlements to purchase goods in department stores and specialized stores that have a wide range of goods.
The cutting of the fabrics bought in the store is performed by the cutter. For these purposes, a part of the trading area (up to 12 m 2), which is equipped workplace cutter. Here they install a fitting room with a mirror, a table for a cutter, a cabinet for storing fabrics accepted for cutting and cut products, chairs for the buyer, hangers for outerwear, etc.
Cutting of fabrics is carried out according to the style chosen by the buyer and, if possible, in his presence. At the request of the buyer, the cutter gives him advice. Here the buyer can purchase various accessories for cutting and sewing. The cutter can go to remote settlements with a car shop and cut out fabrics purchased by the buyer in a car shop on the spot.
Large department stores and specialty stores accept orders for tailoring from materials purchased from them. To receive and fulfill orders, trade organizations invite craftsmen from local ateliers or sewing workshops.
To fit the figure of the buyer of clothes purchased in this store, in department stores where at least 200 m are allotted for ready-made clothes 2retail space, should be allocated for the corresponding workshop room with an area of at least 8 m2 2and equip it sewing machine, ironing table and other necessary furniture and equipment.
Oversized and heavy goods (furniture, TVs, refrigerators, Construction Materials etc.). Orders for this service should be accepted during the working day of the store. The day and time of delivery must be agreed with the buyer. For the delivery of goods, department stores can use both their own transport and the transport of city, district or cooperative forwarding offices. Such a service as the installation of technically complex goods purchased in the store at the buyer's home is provided mainly by department stores and large specialized stores.
Cafeterias are organized mainly in large department stores, department stores and specialized stores. They are placed outside the service area and equipped with refrigeration equipment, a coffee maker, equipment for the sale of juices, a cafeteria counter, special dining tables and other equipment. Cafeterias sell tea, coffee, milkshakes, sandwiches, confectionery, etc.
In addition to the listed additional services, other services convenient for customers can be provided in stores. For example, in department stores it is recommended to provide such services as picking holiday sets from existing goods; sale of flowers, periodicals, medicines etc.; in grocery stores - receiving glassware at home from the population, consulting customers on home canning of products, organizing service departments for the disabled, the elderly and large families (with home delivery of goods).
A wide range of trade services provided to the population, allows you to attract to the stores more buyers and increase your income.
Literature
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2. Local laws.
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4. Dashkov L.P., Pambukhchiyants V.K. Commerce and technology of trade: A textbook for students of higher educational institutions. - 4th ed., revised. and additional - M.: Publishing and Trade Corporation "Dashkov and K0 ", 2012.-596s.
5. Organization of commercial activity, reference manual. S.N. Vinogradova, S.P. Gurskaya, O.V. Pigunova and others, under the general editorship of. S. N. Vinogradova. Мн., Higher school, 2010-464s.
6. Consumer rights. - M.: "Omega-L", 2014. - 128p.- (Russian Legislation Library).
The content and subjects of retail trade and its differences from wholesale trade defined in ch. 26.3 of the Tax Code of the Russian Federation. According to Art. 346.27 of the Tax Code of the Russian Federation, retail is an entrepreneurial activity related to the sale of goods (including for cash, as well as using payment cards) on the basis of retail sales contracts. This type of activity, in particular, does not include the sale of certain excisable goods, food and beverages, including alcohol, in public catering organizations. A complete list of goods is contained in the specified article of the Tax Code of the Russian Federation.
Retail trade is primarily the sale of goods to the public for cash, as well as the sale of food products to individual legal entities (social purposes: hospitals, children's institutions, nursing homes, etc.) by bank transfer from a retail network, small wholesale bases , public catering networks for catering for the contingents of the population they serve. Retail trade also includes the sale of goods to legal entities and their separate divisions in cash.
The sale of non-food products to legal entities, their separate subdivisions for their own needs by bank transfer, previously classified as retail, is now considered wholesale.
Retail trade enterprises are understood as organizations engaged in the retail sale of goods, regardless of whether it is their main activity or not. The total value of goods sold is called turnover. Retail also includes the turnover of public catering.
Accounting for commodity operations ensures the collection and systematization of information on commodity balances at the beginning and end of the reporting period, their receipt and expenditure. Accounting for commodity transactions is carried out on the basis of accompanying documents attached to the commodity report.
In retail trade, it is allowed to keep records of goods, both in purchase and sale prices. Accounting for goods at purchase prices is similar to accounting for goods in wholesale trade. Therefore, we will consider the method of accounting for goods at sales prices.
When accounting for goods in sales prices, account 42 "Trade margin" is used, which is designed to summarize information on trade margins (discounts, discounts) for goods in retail trade organizations, if they are recorded at sales prices. Account 42 "Trade margin" is a regulatory control account in relation to account 41 "Goods". If the balance of account 41 "Goods" is subtracted from the balance of account 42 "Trade margin", the difference will show the purchase price of the goods. Account 42 cannot exist independently, it is used only in combination with account 41 and only on the condition of goods at sale prices. Analytical accounting on account 42 should provide a separate reflection of the amounts of markups related to goods shipped and to goods located in the warehouses of the organization.
When accounting for goods at sales prices, the following postings are made:
1) The goods received from the supplier are registered:
Dt 41 Kt 60 - for the purchase price of goods
Dt 19 Kt 60 - VAT included when purchasing goods
Dt 60 Kt 51 - payment of the supplier's invoice for goods
Dt 68 Kt 19 - VAT offset
2) The trade margin has been calculated:
3) Sale of goods to the buyer at the sale value:
Dt 50 Kt 90/1 - revenue with VAT
Dt 90/3 Kt 68 - VAT charged
4) Write-off of the sold goods at the selling price:
Dt 90/2 Kt 41
5) Reversal of trade margin on goods sold:
Dt 90/2 Kt 42 (reversed)
6) Accrual and write-off of sales expenses for the reporting month:
Dt 44 Kt 70, 69, 02, 76, 71 ... - accrual of expenses
Dt 90/2 Kt 44 - write-off of expenses
7) Definition of financial result:
Dt 90/9 Kt 99 - profit determined
Dt 99 Kt 90/9 - a loss is determined.
Profit from the sale of goods - is the difference between gross income and expenses for the sale of goods attributable to the goods sold.
Gross income is the difference between the proceeds from the sale of goods, and the purchase price of goods, i.e. realized trade margin.
Typically, the trade margin is calculated by the average percentage. First, the average trade margin is calculated using the formula (18.2):
H \u003d (TNN + TNP - TNV): (T + OT) x 100% (18.2)
where: H average trade margin,
TNN - trade margin attributable to the balance of goods at the beginning of the reporting period,
TNP - trade margin on goods received during the reporting period,
TNV - trade margin for goods retired during the reporting period (returned to the supplier, written off, etc.),
T - total turnover,
FROM - balance of goods at the end of the reporting period.
After calculating the average trade margin, we calculate the gross income using the formula (18.3,):
VD \u003d T x H, where: (18.3.)
GR - gross income,
T - total turnover,
H - the average percentage of the trade margin.
After all calculations have been made, the realized trade margin is written off using the red reversal method (Dt 90/2 Kt 42).
The organization of analytical accounting of goods and containers depends on the methods of storage. For the storage of goods in the warehouses of a trade organization, methods such as varietal, batch, batch-varietal are used.
With the varietal method, goods of different grades are placed separately from each other. This method of storage allows you to rationally use the warehouse space and quickly control the consumption of goods. With this method, it is necessary to separate goods of the same grade that arrived at different prices.
Each batch of goods received at the warehouse according to one transport document is stored separately using the batch method. Then the consignment of goods may include goods of various grades and names. In this case, the warehouse space is used irrationally, since the remains of goods of the same variety are stored in different places. On the other hand, with this method of storage, it is possible to identify surpluses and shortages for each batch of goods and control their payment.
With the batch-varietal method, each batch of goods received at the warehouse is stored separately. At the same time, within the batch, the goods are disassembled by name and grade and are also placed separately.
When using the last method - according to the names, goods of one name are stored separately from goods of other names.
In any case, the goods stored in the warehouse must be provided with a product label. It is most convenient when the storage method coincides with analytical positions in accounting.
Under the conditions of using the 1C program, analytical accounting of goods can be kept in “cards on account 41”, “turnover balance sheets on account 41”. Synthetic accounting is carried out in the "journal and statement on account 41".
Accounting for commodity losses
In trade organizations, during the acquisition, storage and sale of goods, various commodity losses may occur. Commodity losses can be caused by both objective and subjective reasons, they are divided into standardized and non-standardized. Normalized losses - losses within the limits of natural attrition are formed as a result of physical and chemical changes in goods that cause a decrease in their initial mass (volume). The maximum amount of losses is regulated by the norms of natural loss, which is written off according to a special calculation approved by the head of the enterprise, only if there are actual shortages of goods during the inventory and only within the limits approved in established by law okay. Non-normalized losses - losses in excess of the norms of natural loss. They are drawn up by acts drawn up by the commission for damage, battle, scrap of goods. These goods, which have become completely unusable and are subject to write-off, must be seized and destroyed. Acts are considered by the head of the enterprise. Losses must be recovered from the perpetrators and only in the absence of specific perpetrators can they be written off at the expense of the enterprise.
Losses within the norms of natural loss can be attributed to shortages and, therefore, should be taken into account on account 94 “Shortages and losses from damage to valuables”. This circumstance necessitates documenting the fact of losses (shortages). That is, in order for the norms of natural loss to be applied, it is necessary to conduct an inventory - selective - for those types of inventories that are lost, and carried out within the time limits established by the accounting policy or other internal administrative document.
Thus, the sequence of documenting losses within the norms of attrition will be as follows:
conducting an inventory of stocks, comparing its results with accounting data and drawing up an act reflecting the amounts of the identified shortage;
carrying out offset of shortages of values by surpluses on sorting. In the event that, after offsetting by sorting, there is still a shortage of valuables, then the norms of natural wastage should be applied only for the name of the valuables for which the shortage was established;
writing off losses within the limits of the cost of products, works or services;
attribution of losses in amounts exceeding the established norms to the guilty persons (if the shortage is caused by illegal actions of legal entities, the excess amounts in excess of the norms are credited to the accounts of settlements with organizations);
writing off the amounts of shortages as part of other expenses - if it is impossible to recover at the expense of the guilty persons or organizations.
In accounting, these operations are documented by the following entries (Table 18.1.).
Table 18.1
Accounting for commodity losses
For example, when conducting an inventory of food products in a store, a shortage of goods in the amount of 10 thousand rubles was revealed. Losses within the norms of natural loss amounted to 7 thousand rubles. The amounts of shortages in excess of the norms of natural loss were charged to the account of the guilty person - the head of the department. The following entries will be made in accounting (Table 18.2).
Table 18.2
Write-off of the shortage of goods based on the results of the inventory
The procedure for writing off losses within the limits of natural loss during transportation and storage is different. Losses during transportation are written off at a time - upon receipt and posting of received inventories.
In self-service and open display, in addition to losses during storage and sale of goods due to natural loss, there are losses due to non-payment for goods by some buyers (Table 18.3).
Losses in the sale of goods by the self-service method and with an open display were written off, as well as losses due to natural attrition, at the expense of the accrued reserve. The amount of monthly deductions to the reserve (P) was determined by the formula (18.4):
P \u003d Tf x Up: 100 (18.4.)
where Tf - the actual turnover of self-service and open display;
Yn - the planned level of commodity losses,% of the turnover.
Table 18.3
Differentiated write-off rates for losses of food products sold in self-service stores
Currently, in accordance with Art. 53 of the Civil Code of the Russian Federation on the head of an organization as a body of a legal entity, heads of organizations can approve the loss rates for the sale of goods by the self-service method and with an open display. These losses, within the approved norms, can be written off as sales expenses, i.e. to the debit of account 44.
test questions
1) Name the conditions under which finished products accepted for accounting as inventories.
2) What regulatory document establishes the rules for the formation of information about goods in accounting?
3) Define a product?
4) How can goods be evaluated when they arrive at retail?
5) List the primary documents to account for the availability and movement of goods.
6) How are the results of the inventory of goods reflected in accounting and how are goods losses written off?
7) How is the analytical accounting of goods organized?
8) How is the accounting of goods in retail trade organized?
9) How is the accounting of goods in wholesale trade organized?
10) Methods for assessing goods when they are written off?
The basis of the retail sale of goods is a contract for the sale of goods for cash, concluded orally between a legal entity (trade organization) and an individual. Under a retail sale and purchase agreement, a 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 entrepreneurial activity (clause 1 of article 492 of the Civil Code of the Russian Federation).
The sale of goods to the public for cash can be carried out: by the traditional method through the counters, by pre-orders, by samples, with home delivery, through vending machines, etc. The volume of sale of goods for cash is determined by the amount of money received by the cash desk of the trade organization for the goods sold. Cash registers are used to pay customers in stores. Cash registers, at the request of trade organizations, are registered with the tax authority at their location, which issues the cash register registration card to the organization in the prescribed form. This card is stored in the trade organization at the place of installation of the cash register during the entire period of its operation, is presented at the request of representatives of the tax authority and other organizations exercising control over the use of cash registers, and is returned to the tax authority when the cash register is removed from registration (upon replacement, at the end of the period of use of the machine model, etc.). When putting machines into operation, cashiers must be present as materially responsible persons.
When working on all cash registers, a cash register tape is mandatory. It is issued at the beginning and end of the day. The number, the start time of work, the number of the cash register, the amount of revenue per day are put down on it, which are certified by the signatures of the cashier and the representative of the administration. If in the process of work the control tape breaks, then the break time, the above details and signatures are put down. Checks of cash registers are valid only on the day they are issued to the buyer.
The amount of revenue for goods sold is determined as the difference between the readings of the cash register counter at the beginning and end of the day or shift. When goods are returned by buyers, the revenue determined by the indications of the cash register decreases. The indicators of the cash counter are recorded in the book of the cashier-operator, which is maintained by the cash machine. It is allowed to maintain a common ledger for all machines. In this case, entries must be made in the order of numbering of all cash registers, indicating the factory number of the cash machine in the numerator. The indicators of counters of inactive cash registers are repeated daily, indicating the reasons for inactivity (in stock, under repair, etc.) and are certified by the signature of a representative of the administration of the organization. The book of the cashier-operator must be laced, numbered and sealed with the signatures of the tax inspector, director and chief (senior) accountant of the organization and the seal. Entries in the book are made in chronological order in ink, without blots, erasures and unspecified corrections, with the signatures of the cashier and the administration representative. However, the book of the cashier-operator does not replace the preparation of the cash report and the maintenance of the cash book. The amount of actual revenue is reflected in the cash book. The cost of goods sold is also recorded by financially responsible persons in commodity reports. The cost of goods sold shown on the sales report must be reconciled with the sales revenue shown on the cash report. In this case, the amounts in the commodity and cash reports should be equal.
In retail trade organizations that use cash registers, the amount of revenue is determined according to the cashier's report as the difference between the readings for all cash registers at the beginning and end of the day. The amount of revenue is confirmed by an incoming cash order and is reflected in the accounting entry:
The cost of goods sold is determined on the basis of receipts to the incoming cash order attached to the commodity report, and is written off as follows:
One of the forms of sale of goods is payment by their buyers by bank transfer on settlement checks of branches of the Savings Bank of the Russian Federation (banks). The settlement check has a series, number and is a form of the established sample. When presenting a check in payment for the goods, the cashier checks the compliance of the check form with the established sample, the absence of erasures, corrections of the text and its amount, the compliance of the control digits with the amount written on the check, its validity period, the presence of a clear imprint of the official seal and signatures of bank employees, last name, first name , patronymic of the owner of the check. After that, the identity of the bearer of the check is verified using a passport or a document replacing the passport.
After checking and accepting the check in payment for the goods, the cashier puts a stamp on the back with the text "Check accepted in payment for the goods" indicating the number and name of the store and the date of receipt of the check, signs on the stamp, and also notes in a special statement the data on the information presented by the buyer passport or equivalent document. Then the cashier punches the amount indicated in the check through the cash machine to a separate section (password), through which only non-cash payments are made, and issues a cash receipt. Checks accepted in payment for goods, the store delivers to the bank serving it along with the cash proceeds through the bank's collector according to the forwarding sheet and invoice, where the numbers and series of checks, the amount of each check are indicated in the column "List of presented checks" and the total amount of all checks.
With this form of sale of goods, accounting entries are made for the amount of:
The cost of goods paid for and released to customers is written off from financially responsible persons on the basis of their commodity reports at the sale value (when accounting for goods at sale prices in accordance with the accounting policy) or at purchase cost (when they are recorded at purchase prices) by the following accounting entry:
When accounting for goods at purchase prices, the cost of goods sold is determined at the end of the month, based on actual purchase prices, for example, when using bar codes.
In the case of accounting at sales prices, the cost of goods sold is formed taking into account the trade margin and VAT. The trade margin is charged on the purchase price of the goods, and then on the cost of the goods, taking into account the trade margin, the amount of VAT is charged. The specified procedure for the formation of sales prices is reflected on account 90-2 "Cost of sales".
Accounting for the sale of goods at sales prices simplifies the current control over the completeness of posting of revenue and the cost of goods sold, since the amount of revenue and the cost of goods written off for sale are the same. The financial result from the sale of goods in retail is defined as the difference between the trade margin and the amount of distribution costs.
When selling goods at selling prices, the amount of the trade margin attributable to the cost of goods sold is written off to the sales account by a reversal entry:
The amount of the trade margin includes VAT charged on the cost of goods sold, taking into account the trade margin.
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Ministry of Education and Science Russian Federation
Federal Agency for Education
Rostov Institute (branch) of the state educational institution of higher professional education
"Russian State Trade and Economic University"
Department of Accounting and Statistical Disciplines
Course work
discipline: "Accounting financial accounting"
on the topic: "Accounting for goods in retail trade"
Supervisor:
Ph.D. Assoc. Vasilyeva E.G.
Performed:
student 2 UFF2 c/o c/o
Samsonenko S.G.
Rostov-on-Don
Introduction
1.3 Accounting for the receipt of goods
1.4 Accounting for the sale of goods
Conclusion
List of sources used
Introduction
Trade has long become something more than just the activity of turnover and sale of goods. Almost all commercial spheres come into contact with it. The necessary control over the performance of trade and related operations is assigned to accounting. When carrying out accounting in trade, all business processes for the purchase, delivery, loading, detection of marriage, direct sale, etc. should be reflected. the lack of control leads to large-scale fraud, the lack of a controlled and well-coordinated system.
Retail trade is the most important branch of economic activity. The main indicator of the work of trade enterprises is retail turnover. In the retail trade, the process of circulation of goods is coming to an end. Here the goods are transferred to the sphere of personal consumption. Retail trade is the sale of goods directly to the public for personal consumption.
Accounting in trade is carried out on the basis of the federal law "On Accounting", but the specific features of accounting are necessarily taken into account. These include accounting and registration of receipt, storage and sale of goods, as well as the need to use cash registers during the sale. In retail trade there is a special accounting procedure. Accounting in retail trade includes accounting for the receipt, sale and return of goods and other operations.
Trade sets itself the main goal - to satisfy the needs of the population in goods and services. The achievement of this goal can be judged by the volume of sales of goods, i.e. in terms of retail sales. Currently, trading enterprises are striving to maximize profits. At the same time, the turnover is one of the most important conditions for achieving this goal, since the enterprise receives a certain income from each ruble of goods sold.
Retail turnover is an indicator of the power of a trading enterprise, the efficiency of using its resources. The turnover of retail trade can be judged on the efficiency of the enterprise as a whole.
The main part of the retail turnover is the sale of goods to the population for cash, and the volume of sales is determined by the proceeds from the goods sold. At a retail enterprise, one of the most important parts of accounting is accounting for goods.
The relevance of this topic is determined by the fact that the completeness, timeliness, reliability of the reflection of settlements for commodity transactions is one of the performance indicators that determine the quality of the company. Competent construction and management of the process of accounting for commodity operations is of great importance in the successful operation of the enterprise.
aim term paper is a more detailed study of the theoretical foundations of the procedure and features of accounting for goods in retail organizations.
To achieve the goal, it is necessary to consider the following tasks: theoretically familiarize yourself with the features of the organization of accounting for goods in retail enterprises, as well as analyze the accounting of goods at the retail enterprise Temp-3 LLC under study. The object of research in LLC "Temp-3" are primary and summary documents related to the accounting of the movement of goods.
1. Theoretical foundations for accounting for goods in retail trade enterprises
1.1 Main purposes of accounting and legal regulation of trading operations
Goods are part of an organization's inventory that is purchased or received from other legal or individuals for sale.
For the proper management of the activities of the retail trade enterprise, it is necessary to have complete, accurate, objective, timely and sufficiently detailed economic information. This is achieved by maintaining accounting records in the enterprise.
The main object of accounting in retail trade is goods, therefore the accounting department of a retail trade organization is obliged to ensure full accounting of incoming goods and timely recording of operations related to their disposal.
Accounting at a retail trade enterprise should provide:
Control over the implementation of the plan of retail turnover, preparation of information necessary to manage all the services of the enterprise;
Checking the correctness of documenting, the legality and expediency of commodity transactions, their timely and complete reflection in accounting;
Organization of liability for goods;
Control over the correctness of write-off of commodity losses;
Monitoring compliance with the rules for conducting inventories, timely identification and reflection in the accounting of their results.
When organizing the accounting of commodity operations, they are guided both by general regulatory documents on the organization of accounting, and by special ones, reflecting the characteristics of the sphere of trade.
The reliability of accounting in retail trade necessitates compliance with the following regulations:
· Civil Code of the Russian Federation;
· tax code Russian Federation;
· Law on the use of cash registers;
· Law of the Russian Federation "On consumer protection";
· Rules for the sale of certain types of goods;
· Federal Law of the Russian Federation “On Accounting”;
Regulations on accounting and financial statements In Russian federation;
· Chart of accounts for accounting of financial and economic activities of enterprises and Instructions for its application;
PBU 1/08 "Accounting policy of the organization";
PBU 9/99 "Income of the organization";
PBU 10/99 "Expenses of the organization";
· Guidelines on accounting of MPZ;
· Guidelines for the inventory of property and financial obligations;
The procedure for accounting for income and expenses and business transactions for organizations and individual entrepreneurs;
· Unified forms of documents for trade and public catering.
The main tasks of accounting for goods are:
Control over the implementation of the plan for the receipt of goods in general, as well as by sources of receipt;
Monitoring the fulfillment of contractual obligations by suppliers in terms of quantity, assortment, quality, terms of delivery of goods;
Control over the correct determination of the quantity, quality, cost of goods received by the store, over the timely and high-quality execution of documents for the goods received. Reasonable and timely presentation of claims to the supplier or transport organizations for underdelivery of goods, for lowering their quality in comparison with that specified in the documents of the supplier depends on this;
Control over the timely and complete posting of received goods by materially responsible persons, which is an important condition for ensuring the safety of inventory items;
Control over the implementation of timely and correct settlements with suppliers for received and credited goods.
To perform the main tasks of accounting for goods in a retail enterprise, it is necessary to comply with the basic principles of accounting for goods:
Compliance with the unity of accounting indicators in the sale of goods of retailers;
Possibility of obtaining operational accounting information about the economic activity of the enterprise for any period of time;
Organization of accounting in accordance with the division of liability for each person or team in accordance with the agreement on liability. Thanks to this principle, all losses from shortages and theft are reimbursed by a financially responsible person. If this principle is violated, the administration of the organization cannot bring a justified claim against the guilty;
Unity of valuation of goods when they are credited and written off as an expense. If the goods were credited at sale prices, then they should be written off at the same prices;
Periodic verification by conducting inventories of actual balances of goods and comparing them with accounting data to verify the preservation of valuables;
Control over the activities of financially responsible persons by means of cross-reconciliation.
The tasks facing the accounting of commodity operations of a retail trade enterprise can only be fulfilled if it is properly organized. Deficiencies in the organization of accounting cause a backlog of accounting, a delay in reporting and other information. The presence of large gaps in time between the moment of occurrence of accounting and economic information and the moment of its use hinders the increase in the economic efficiency of the activity of trade enterprises, i.e. contributes to the reduction of the company's profits.
Deficiencies in the organization of accounting lead to its confusion, the creation of conditions for theft of material assets, an increase in the cost of maintaining accounting personnel.
1.2 Organization of goods accounting and their evaluation
Accounting for the movement of goods in a retail enterprise is carried out on the basis of commercial primary documents: invoices, waybills, purchase acts, cash receipts, etc. Forms of unified documents are used to account for goods.
The purchased goods are accounted for by materially responsible persons in natural or natural value terms and analytical accounting in the accounting department.
Commodity stocks are accounted for and accounted for at actual cost - at actual costs associated with their acquisition without VAT. At retail trade enterprises, it is possible to record them at purchase prices with the addition of a trade margin without VAT - at retail prices, as well as at purchase prices without applying a trade margin.
In accordance with PBU 5/01 "Accounting for inventories", the actual costs for the purchase of goods can be:
Amounts paid to the supplier under the supply agreement;
Amounts paid to organizations for information and consulting services associated with the purchase of goods;
Customs duties;
Non-refundable taxes paid in connection with the acquisition of a unit of goods;
Remuneration to intermediaries when purchasing goods;
Costs for the procurement and delivery of goods. The composition of these costs also includes the cost of paying interest on borrowed funds, if they are associated with the purchase of goods and were made before the date of receipt of the goods;
Other costs directly related to the purchase of goods.
Thus, trading enterprises in the accounting policy for accounting purposes can establish the following options for determining the cost of purchased goods:
At the purchase price, in this case, the costs of procurement and delivery of goods are reflected in the distribution costs on account 44 “Sales costs”;
At the actual cost, including the price of the goods and the cost of procurement and delivery.
For the purposes of calculating income tax, the value of goods can be assessed in two ways:
1) at the prices of suppliers, the remaining costs associated with the acquisition of goods are accounted for as other costs;
2) at the prices of suppliers, taking into account the costs associated with the acquisition of these goods.
The procedure for the formation of the cost of goods is determined in the accounting policy for taxation purposes and is applied for at least two tax periods.
To account for the availability and movement of goods purchased for sale, account 41 “Goods” is used. In retail trade, a subaccount 41-02 "Goods in retail trade" is opened to account 41.
D Account 41-02 K
Currently, most retailers keep records of goods at selling prices. At the same time, the purchase price of goods is reflected on account 41 "Goods", and the difference between the purchase price of goods without VAT and their selling price with VAT is reflected on account 42 "Trade margin".
When selling or otherwise disposing of goods, it is allowed to evaluate them in one of the following ways:
At the cost of each unit;
at an average cost;
By the FIFO method (at the cost price of the first by the time of acquisition).
The valuation of shipped (released) goods at the cost of each unit of stock is used if the stocks used cannot replace each other in the usual way and are subject to special accounting, for example, precious metals and stones, art objects, etc.
When writing off / releasing goods valued by the organization at the average cost, the latter is determined for each group (type) of stocks as the quotient of dividing the total cost of the group (type) of stocks by their quantities according to the balance of goods at the beginning of the month and the stocks received in this month.
On the accounts of accounting, the facts of economic life associated with the receipt and disposal of goods are reflected in accordance with the primary documents. On their basis, materially responsible persons periodically draw up reports on the availability and movement of goods and submit it to the accounting department of the organization; the administration of the organization uses this reporting to control the actions of materially responsible persons (mainly to check the safety of valuables) and to manage inventory.
The deadlines for reporting are set by the administration of the organization. In practice, financially responsible persons report on the availability and movement of goods daily, 3, 5, and sometimes even 10 days.
In trade organizations, the most common type of reporting on the availability and movement of goods is a commodity report according to the unified form No. TORG-29 "Commodity report".
In the address part of the commodity report, the name of the organization, trade unit (often its number) and structural unit (department, section), surname and initials of the materially responsible person, report number, period for which the commodity report is drawn up are indicated. In the commodity report, each document is recorded separately, indicating suppliers, buyers, dates and numbers of documents, the cost of goods and containers, and the balance of goods and containers at the beginning and end of the reporting period.
Commodity reports are numbered from the beginning to the end of the year sequentially from the first number. The subject part of the product report reveals the structure commodity balance according to formula (1):
O n + P \u003d P + O k, (1)
where O n - the balance of goods at the beginning of the reporting period;
P - the receipt of goods for the reporting period;
R -- consumption of goods for the reporting period;
About to - the balance of goods at the end of the reporting period.
The balance of goods at the beginning of the reporting period is taken from the previous commodity report on the line "Balance at the end of the reporting period" or from the inventory list (if the first report is compiled after the inventory). In the incoming part of the commodity report, each incoming document is recorded separately and the total amount of goods received for this reporting period is calculated, as well as the total receipt with the balance at the beginning of the period. At the same time, the source of receipt of goods, the number, date of the document and the amount of goods received are distinguished.
In the expenditure part of the commodity report, each expenditure document is recorded separately (the direction of disposal of goods, the number and date of the document, the amount of evaluation of the disposed goods) and the total amount of consumption of goods for the reporting period is calculated. After that, the balance of goods at the end of the reporting period is determined by the formula (2):
About to \u003d O n + P - R, (2)
where About to - the balance of goods at the end of the reporting period;
O n - the balance of goods at the beginning of the period;
P - the amount of goods received;
P - the amount of the retired goods.
In the commodity report, the goods are indicated in the cost estimate in which the accounting of goods is kept at the enterprise: at purchase prices, at actual cost, or at sales prices.
All incoming and outgoing documents are attached to the commodity report in chronological order. The report is submitted to the accounting department for verification and reflection in the accounting of operations on posting and disposal of goods.
1.3 Accounting for the receipt of goods
The main requirement for accounting operations is that along the entire path of movement of goods, on the basis of correctly drawn up unified forms of primary documents, it is possible to establish an individual or legal entity that is financially responsible for the safety of goods.
In case of deviations between the documentary and actual data on the goods identified upon their acceptance, all legal norms and accounting rules for registering discrepancies (shortage, damage, damage, etc.) must be strictly observed.
Upon acceptance, the conformity of the quantity and quality of goods with the data of the accompanying documents is checked. Acceptance is made by gross weight and the number of pieces supplied in containers, and if the goods do not have containers, then they are accepted by net weight by recalculation or weighing. If the goods are accepted by gross weight, then this is indicated on the accompanying document and the financially responsible persons who received and handed over the goods put their signatures on it.
In case of receipt of goods without accompanying documents of the supplier, they are accepted by the commission, which draws up an act of acceptance of goods that have been received without the supplier's account (form No. TORG-4). In addition, the commission draws up an act of posting of containers not indicated in the supplier's invoice (form No. TORG-5), which is used to register the acceptance and posting of containers, as well as packaging materials received during unpacking of goods, in the event that they are not shown separately on the supplier's invoice, and their cost is included in the price of the goods.
Upon receipt without the consent of the buyer of goods not provided for in the contract, they are accepted for safekeeping, which is reported to the supplier. Such goods are accounted for the balance on account 002 "Inventory accepted for safekeeping". Within the terms set by the buyer, the supplier must dispose of the goods accepted for safekeeping. If within this period he does not dispose of the goods, the buyer has the right to sell or return the goods to the supplier.
Acceptance of goods by quantity is carried out according to the transport and accompanying documents of the sender, certifying their quantity: invoice, waybill, waybill, specification, inventory, packaging labels, etc. Acceptance of goods by quality and completeness is carried out according to accompanying documents certifying them quality and completeness: technical passport, certificate, quality certificate, certificate of laboratory analysis results, etc.
Retail trade organizations receive goods from out-of-town (industrial, agricultural, wholesale, foreign trade and other organizations) and local suppliers. From local suppliers, the goods are delivered by the supplier's transport (if the goods are accepted in retail organizations) or retail organization(if the goods are accepted at the location of the supplier).
From non-resident suppliers, goods can be delivered by road, rail, water or air transport.
The information of primary documents is entered into the registers of analytical accounting for materially responsible persons and synthetic accounting in accounting.
The receipt of goods is reflected in the debit of account 41 "Goods", and the disposal - in the credit in the same assessment. Goods are valued at either purchase or sale prices. When accounting for goods at selling prices, the difference between the cost at selling prices and their purchase price is reflected in the passive regulatory account 42 "Trade margin". Upon receipt of goods, the trade allowance is recorded in the credit of this account. Account balance 42 - credit; it shows the markup amount related to the balance of goods in retailers.
D Score 42 K
The receipt of goods can be reflected in accounting using account 15 “Procurement and acquisition of material assets”.
Accounting for settlements with suppliers for goods received is carried out on passive account 60 “Settlements with suppliers and contractors”, which is credited when the values are credited. The debit of this account reflects the amounts paid to the supplier, with crediting of accounts for accounting for cash and settlements.
If the organization keeps records of goods at the purchase price, and attributes the costs of procurement and delivery to distribution costs, then the receipt of goods is reflected in the following entries:
Expenses for procurement and delivery of goods 44 60
VAT on expenses for the procurement and delivery of goods 19 60.
If a trade organization keeps records of goods at actual cost, including the price of goods and the costs of procurement and delivery of goods, then the receipt of goods is reflected as follows:
Goods were credited at purchase prices, taking into account the costs of procurement and delivery, excluding VAT 41-02 60
VAT included in the invoice for the goods and in the invoices for the services rendered for its procurement and delivery 19 60
VAT presented to the organization by suppliers of goods and services for the delivery and procurement of goods and accounted for on account 19 is included in tax deductions 68 19
If a trade organization keeps records of goods at sales prices, then the receipt of goods is reflected as follows:
Goods received at purchase prices without VAT 41-02 60
VAT on purchased goods 19 60
Difference between the estimated selling price of goods received with VAT and the purchase price without VAT 41-02 42
The use of the selling price in retail trade for accounting for goods is carried out in the absence of a quantitative-sum accounting of goods sold, i.e. cash registers break the check only for the cost of the goods sold, without taking into account the quantity and type of goods. In this case, the use of the sales price creates an easy way to control the account holders. The cost of goods sold according to the commodity report must correspond to the amount of revenue received from the cash book.
The amounts of trade margins related to unsold goods are specified on the basis of inventory lists by determining the mark-up made on goods in accordance with the established amounts.
After all entries in the debit of sub-account 41-02, the amount of actually received and credited goods is reflected at the sale or purchase value, depending on the accounting policy chosen by the retail trade organization. On the credit of account 60 "Settlements with suppliers and contractors" reflect the amount payable to the supplier under the document, and on the debit - payment with crediting of the following accounts:
50 "Cashier" payment in cash;
51 "Settlement account" transfer from settlement accounts;
52 “Currency account” currency transfer;
55 "Special bank accounts", sub-account 1 "Letters of credit" payment from a letter of credit;
60 "Settlements with suppliers and contractors" sub-account 3 "Promissory notes issued" payment by bills of exchange;
71 "Settlements with accountable persons" payment in cash from accountable amounts; and etc.
Analytical accounting of the receipt of goods is carried out for each commodity and settlement and payment document of the supplier using the positional method of entries in accounting registers on account 60. When calculating in the order of planned payments, analytical accounting is carried out for each supplier. The positional method consists in the fact that in the debit of account 60 entries are made on the basis of settlement documents (when paying to suppliers), and in credit - on the basis of commodity and transport documents confirming the receipt of goods by materially responsible persons. This order of records allows you to control the complete and timely posting of goods, as well as settlements with suppliers.
Analytical accounting of goods in retail trade is carried out for each materially responsible person either at purchase or at sale prices.
1.4 Accounting for the sale of goods
Goods in retail are sold mainly for cash, while the payment of money by the buyer almost coincides in time with the transfer of the goods to the buyer by the store. However, there are other options:
The payment of money precedes the transfer of goods from the sphere of circulation to the sphere of consumption (for example, the buyer's payment of an advance payment for the purchase of a subscription publication);
The actual transfer of a thing to the consumer is ahead of its payment in time (for example, the sale of goods on credit with an installment plan). The act of sale is considered to have taken place at the time of delivery of the goods to the buyer.
In retail trade organizations, both stationary and small retail, cash settlements with the population are carried out in accordance with the Law on the use of cash registers.
When making payments, only those cash registers that are included in the state register of cash registers should be used. They must meet the following requirements:
1) have a control tape that blocks the device if it is missing or broken;
2) have a control memory with a storage period of information up to three years;
3) ensure the security of the CCP control memory from unauthorized access.
According to the CCP, the books of the cashier-operator are opened individually or for several machines with separate accounting for each CCM in it. The book records the indicators of the cash tape at the beginning and end of the working day. The book of the cashier-operator must be sealed and sealed by an employee of the state tax inspectorate. The book is signed by the head and chief accountant of the trade organization, it is certified with a seal.
CCP is registered with the tax office. The cash register tape is drawn up at the beginning and end of each working day, i.e. put down the date, start and end time of work, the total amount of the CCP counter (cliché), the amount of revenue per day, the number of the CCP. The tape is signed by a management representative, chief accountant and cashier.
If the cash register tape breaks, the design is repeated indicating the reason (tape break) and the time of the break. For a newly accepted, in stock or repair CCP, the meter indicators are removed and indicated in the act. The act is signed by a representative of the administration and an employee of the mechanical repair service.
In cases provided for by law, CCPs do not apply. Do not use cash registers when providing services with travel to hard-to-reach areas according to the list approved by the local executive authority.
Retail sale is determined by the amount of revenue. It is calculated as the difference between the readings of the total cash counters at the end and at the beginning of the day for each section or for the store and as a whole. The amount of revenue is taken into account daily in the cash report and is periodically reflected in the preparation of the commodity report.
Due to the fact that in most retail trade organizations analytical accounting is carried out by the total amount, the said report is also a register of analytical accounting.
In small organizations, when maintaining records manually, commodity reports can be combined with journal-order form registers: the incoming part - with the journal-order on account 60 "Settlement with suppliers and contractors", and the expenditure part - with the statement on this account. This rationalization reduces the amount of technical work. The commodity report must be subjected to a thorough check on all indicators. It is important to carry out counter control: posting of goods and their payment, and in case of internal movement - the equality of the data of financially responsible persons of one organization who released and accepted the values.
Cash acceptance is formalized by issuing an incoming cash order and punching a cash receipt on a cash register. If, in cases provided for by law, cash registers are not used, then the number, date of the cash order and the amount for which the goods are sold are indicated in the receipt and expenditure invoice. To reflect the proceeds received from the sale of goods for cash, account 50 “Cashier”, account 90 “Sales”, subaccount 90-01 “Revenue”, subaccount 90-02 “Cost of sales”, account 62 “Settlements with buyers and customers” are used , subaccount 62-02 "Settlements on advances received":
The proceeds were handed over to the cashier on the basis of the cashier's report 50 90-01
The cost of goods was written off for the amount of revenue when accounting for purchase prices 90-02 41-02
Reflected VAT on goods sold 90-03 68
The buyer received an advance payment for the cost of goods 50 62-02
Advance payment credited when goods are released to the buyer 62-02 90-01
When accounting for goods at selling prices, the trade margin is income from goods sold. The most common ways to calculate gross income are:
Calculation of the total turnover;
Calculation of the range of goods turnover;
Calculation of the balance of goods by assortment;
Average percentage calculation.
The method of calculation for the total turnover is used if the same percentage of the trade markup is applied to all goods during the reporting period. In this case, gross income is determined by the formula:
VD \u003d T * PH / 100, (3)
where VD - gross income;
T - total turnover;
РН - estimated trade allowance.
Estimated trade markup is calculated by the formula:
PH = TH / (100 + TH), (4)
where TN is the trade markup as a percentage.
The calculation of gross income by average percentage is based on the calculation of the average trade margin for goods sold. In this case, the average trade margin is calculated by the formula:
P \u003d (TNn + TNp - TNv) / (T + OK) * 100, (5)
where P is the average trade margin;
ТНн - trade markup on the balance of goods at the beginning of the reporting period;
TNp - trade markup for goods received during the reporting period;
TNv - trade markup for goods retired during the accounting period;
OK - the balance of goods at the end of the reporting period.
Gross income after calculating the average markup is determined by the formula:
VD \u003d T * P / 100 (6)
The realized trade margin is written off using the red storno method:
The realized trade margin is reversed 90-01 42-01
The method of calculating gross income by average interest can be presented in the form of a table.
Realized Trade Overlay Calculation
|
Opening balance on account 42 |
Account turnover 42 |
Final preliminary balance on account 42 |
Credit turnover on account 90-1 |
||
|
Account ending balance 41 |
Total group 5 + group 6 |
Average percentage gr.4 x 100% : gr.7 |
Implemented overlay on the balance of goods gr.6 x gr.8: 100% |
Realized imposition on the sold goods gr.4 - gr.9 |
|
The calculation of gross income for the range of goods turnover is used if different amounts of the trade allowance are applied for different groups of goods.
This method involves the mandatory accounting of turnover by groups of goods, each of which consists of goods with the same markup.
Gross income is determined by the formula:
VD \u003d (T1 * PH1 + T2 * PH2 + ... + Tn * RNn) / 100, (7)
where Tn - turnover by groups of goods;
РНн - estimated trade markup for groups of goods.
When using the method of calculating gross income for the assortment of the balance of goods, it is necessary to conduct an inventory at the end of each reporting period. In this case, the calculation of gross income is made according to the formula:
VD \u003d TNn + TNp - TNv - TNk, (8)
where Tk is the trade markup on the balance of goods at the end of the reporting period.
2. Accounting for goods in the grocery store LLC "Temp-3"
2.1 general characteristics Temp-3 LLC
commodity accounting trade
Temp-3ya Limited Liability Company is a retail trade enterprise. Applies to small businesses. The enterprise is registered in the Interdistrict Inspectorate of the Federal Tax Service of the Russian Federation for the Rostov Region No. 11 in the city of Bataysk. The form of ownership of the enterprise is private. The authorized capital is formed in accordance with the charter of Temp-3 LLC at the expense of contributions from the founders, one of whom is the director of the enterprise. The main activity of Temp-3 LLC according to the All-Russian Classification of Economic Activities is 52.1 retail trade in non-specialized stores. Temp-3 LLC carries out retail trade in a mixed-service store. LLC "Temp-3" leases premises for a store with a total area of 157 sq. m., trading area is 108 sq. m.
The enterprise has a round seal indicating its full name, as well as stamps, letterheads and a current account opened with OAO CB Center-Invest.
In accordance with the Decision of the Bataysk City Duma “On the taxation system in the form of a single tax on imputed income for certain types of activities carried out in the city of Bataysk”, the activities of Temp-3 LLC are subject to a single tax on imputed income with a base income coefficient K1 = 1.148 , K2 = 0.5.
The company owns the main and revolving funds. Fixed assets include equipment. The company's working capital includes cash and inventory items.
The enterprise carries out its activities in accordance with the Charter and the legislation of the Russian Federation.
The management of the enterprise is carried out by its owner, who is the director of the enterprise. The director independently determines the management structure of the enterprise and forms the staff.
The company ensures the legally guaranteed minimum wage, working conditions and measures social protection workers. The amount of remuneration of employees of the enterprise is set according to the staffing table.
The enterprise maintains accounting and statistical reporting in accordance with the procedure established by the legislation of the Russian Federation.
Trading room and warehouses enterprises are equipped with modern types of equipment, two cash registers. The store belongs to the automated outlets. The store is open from 9 am to 10 pm
The company has 10 employees. Accounting is maintained by a staff accountant.
Accounting and reporting in Temp-3 LLC is carried out in accordance with the accounting policy developed by the accountant and approved by the director using the accounting program 1C: Enterprise 8.1.
Responsibility for the organization of accounting rests with the head.
LLC "Temp-3" independently chooses the form of accounting based on the specifics of the enterprise. LLC "Temp-3" uses a journal-order form of accounting based on a standard chart of accounts.
Unified and independently developed forms are used to document operations. In this case, the accountant is guided by the Regulations on Accounting and Reporting of the Russian Federation. LLC "Temp-3" independently carries out accounting of property, financial liabilities and performance results on the basis of the Law "On Accounting" dated November 21, 1996 No. 129-FZ.
According to the accounting policy, the valuation of goods in Temp-3 LLC is carried out at the acquisition cost. Accounting for distribution costs is carried out on account 44 "Expenses for sale".
The enterprise is not a payer of income tax and value added tax. In accordance with the Decision of the Bataysk City Duma “On the taxation system in the form of a single tax on imputed income for certain types of activities carried out in the city of Bataysk”, the activities of Temp-3 LLC are subject to a single tax on imputed income with a base income coefficient K2 = 0 ,3.
Settlements with suppliers of goods are carried out on account 60 "Settlements with suppliers and contractors".
Accounting for other receivables and payables is kept on account 76 "Settlements with various debtors and creditors".
Accounting for financial results is accounted for on account 99 "Profit and loss".
2.2 Documentation of trade transactions
The procedure and terms for receiving goods in terms of quantity, quality and completeness and its documentation are regulated by sales contracts concluded by the director of Temp-3 LLC with suppliers of goods.
Goods come from suppliers and are issued with shipping documents stipulated by the terms of delivery of goods in accordance with sales contracts and the rules for the carriage of goods: waybill, waybill, invoice. Delivery of goods to the store is carried out by the supplier's vehicles.
The invoice indicates the number and date of issue, the name of the supplier and buyer, the name and short description goods, its quantity (in units), price and total amount of goods sold, including value added tax. The waybill is signed by the financially responsible persons who handed over and accepted the goods and is certified by the round seals of the supplier and Temp-3 LLC.
Acceptance of goods by quantity involves checking the compliance of the actual availability of goods with the data contained in the transport, accompanying or settlement documents.
If the quantity and quality of the received goods correspond to those specified in the bill of lading, the merchandiser who accepts the goods puts his signature on the shipping documents and certifies it with the round seal of Temp-3 LLC.
In the event of a discrepancy between the actual availability of goods or a deviation in quality, established in the contract, or the data specified in the accompanying documents, an act is drawn up, which is the legal basis for filing claims with the supplier. The act is drawn up by a commission, which includes a commodity specialist and a representative of the supplier.
When accepting the goods, the merchandiser monitors the availability of a certificate of conformity for the purchased goods.
The return of goods to the supplier upon detection of a defect in the process of selling the goods, if the goods do not meet the standard or agreed sample in terms of quality, incomplete goods, is carried out by issuing an invoice for returning the goods to the supplier. Since all documents must be signed by both parties to the transaction, after the return is made at the supplier, the merchandiser receives from the supplier's sales representative a confirmation invoice for the return of goods with the seal and signature of the supplier's representative. This invoice is checked against the return invoice of Temp-3 LLC in terms of quantity, name, price and total amount. The terms of return to the supplier are stipulated in the supply contract.
Payment for goods to suppliers is made either from the settlement account of LLC "Temp-3" by payment order, or for cash accountable funds.
The commodity manager, on the basis of documents confirming the actual receipt of goods and their sale, draws up a commodity report. Primary documents for the receipt and consumption of goods are numbered and filed with the commodity report. Realization is registered on the basis of checks of cash registers.
In the incoming part of the commodity report, each incoming document is recorded separately and the total amount of goods received for the given reporting period is calculated, as well as the total receipt with the balance at the beginning of the period. In the expenditure part of the commodity report, each expenditure document is also recorded separately. After that, the balance of goods at the end of the reporting period is determined.
Within each type of income and expense, documents are arranged in chronological order. The total number of documents on the basis of which the commodity report is drawn up is indicated in words at the end of the report. The commodity report is signed by the commodity manager.
The commodity report is drawn up in two copies. The first copy, fastened with documents that are arranged in the order of the sequence of records, is handed over to the accounting department. The accountant, in the presence of the merchandiser, checks the commodity report and signs both copies of the acceptance of the report, indicating the date. The first copy of the report, together with the documents on the basis of which it was compiled, remains in the accounting department, and the second is transferred to the commodity manager. After that, each document is checked in terms of the legality of the transactions performed, the correctness of prices and counting. In Temp-3 LLC, a commodity report is compiled 3 times a month. This makes it possible to provide the most complete control over the work of materially responsible persons and more efficiently process documentation on the movement of goods.
2.3 Reflection of transactions with goods on the accounts of accounting
In Temp-3 LLC, according to the working chart of accounts, goods are recorded on account 41, subaccount 11 "Goods in retail trade". Accounting for goods is organized at purchase prices.
Analytical accounting of goods is carried out by a commodity manager using the 1C: Enterprise program, configuration Trade enterprise and accounting using the 1C: Enterprise program, enterprise accounting configuration .. Its main goal is to obtain the information necessary for inventory management.
The merchandiser keeps records of the movement of goods in physical and cost terms.
Goods from LLC "Amida" were credited according to invoice No. 53 dated 11/15/2009. for the purchase price 41-11 60-01 5978.57
The debt for the goods of Amida LLC was paid by payment order No. 9 dated 11/18/2009. 60-01 51 5978.57
Goods from Heavenly Swallow LLC were credited according to invoice No. 125 dated November 27, 2009. for the purchase price including value added tax 41-11 60-01 2285.46
Paid the debt for the goods LLC "Heavenly Swallow" according to the advance report No. 8 dated November 30, 2009 60-01 71-01 2285.46
LLC "Temp-3" uses a journal-order form of accounting, the movement of goods is reflected in an automated way in the journal-order on the credit of account 41 "Goods" and statements on its debit. Entries in the register are reflected as a whole for the reporting period, indicating the balance of goods at the beginning of the reporting period, the turnover on the debit and credit of account 41, indicating the corresponding accounts and the balance of goods at the end of the reporting period (Appendix G). In November 2009, goods were received from suppliers in the amount of 502,646.52 rubles. This amount is reflected in the statement on the debit of account 41 "Goods". The credit of the account reflects the expense on the commodity report for January, which is compiled taking into account the balance of goods on January 1, the receipt of goods, consumption and the balance at the end of the month.
At the end of the month, in the journal-warrant on account 41 “Goods”, the results are compared with the corresponding indicators of accounting registers on other accounts.
For example, the amount of goods received from suppliers is reconciled with the order journal on account 60 "Settlements with suppliers and contractors". This register is formed monthly. The balance at the beginning of the month is transferred from the same register for the previous month, the payment for goods is reflected in the debit statement, and the posting of goods is reflected in the credit statement. If the debit and credit amounts are equal, this means that the goods are fully credited and paid for. If the debit amount is greater than the credit amount, this means that the goods have been paid for but not received. If the credit amount exceeds the debit amount, this means that the goods have been received but not paid for.
On the basis of contracts with suppliers, the merchandiser draws up the return of goods not sold on time with the “Return to supplier” invoice signed by the merchandiser and the representative of the supplier.
The return of goods to Amida LLC was issued according to invoice No. 1 dated 11/18/2009. for the purchase price 60-01 41-11 111.09
The cost of goods sold at retail for cash is reconciled with the accounting register on account 50 "Cashier".
The result of the retail sale of goods is expressed by a certain amount of retail turnover, one of the main indicators of the economic activity of the enterprise. Turnover is the total value of goods sold at selling prices. The amount of gross income from sales, distribution costs, and, consequently, profits directly depend on the volume of trade. Sales to Temp-3 LLC are carried out in cash using sales prices. The amount of proceeds from the sale of goods for cash is determined by the testimony of two cash registers - according to the total for the day. Accounting for turnover is kept on account 90 "Sales". Reflection of trading proceeds is made on the basis of cash reports.
For the amount of trading proceeds, two incoming cash orders are drawn up for each cash register. On the basis of the order of the director of the enterprise, payments are made to buyers on unused or erroneously punched cash receipts. At the same time, an Act on the return of funds to buyers in the form No. KM-3 is drawn up. On the basis of the act, the accountant draws up an account cash warrant for the issuance of funds from the cash desk of the enterprise.
Received proceeds from the sale of goods according to the cash report dated 11/17/2009. 50-01 90-01 9818.54
The return of goods from the buyer was issued on the basis of act No. 1 dated 11/17/2009. at purchase prices red storno 90-02 41-11 33.48
the amount of revenue is reduced by the red reverse 62-02 90-01 40.00
The debt for the goods was paid to the buyer according to the invoice at the selling prices 62-02 50-01 40.00
3. Improving the accounting of goods in Temp-3 LLC
3.1 Overall valuation of enterprise assets
A general assessment of the enterprise can be carried out on the basis of the balance sheet for November 2009.
Temp-3 LLC owns fixed assets in the amount of 191,423 rubles. Intangible assets of the enterprise as of 30.11.2009 amount to 40616 rubles.
The balance of goods as of 30.11.2009 is 341,885.51 rubles in purchase prices.
The balance of funds in the cash desk of the enterprise as of 30.11.2009. is 15131.20 rubles, the balance of funds on the current account amounted to 70047.65 rubles.
The debt to suppliers is 394,066.60 rubles. Thus, the entire balance of the goods is unpaid as of 30.11.2009. Debt on short-term loans is 296,650 rubles. There is also arrears in taxes, pensions and wages.
The authorized capital of the enterprise is 10,000 rubles. At the same time, there is a receivable for settlements with the founders in the amount of 5,000 rubles.
The purpose of the economic activity of any retail organization is to make a profit. Profit from the sale of goods is defined as the difference between gross income and distribution costs. From this it is clear how important it is to correctly calculate the gross income from the sale of goods. Gross income is the difference between the sales proceeds (sales value of goods sold) and the purchase value of goods sold. This difference is the difference between the turnover on the credit of account 90-01 "Revenue" and the turnover on the debit of account 90-02 "Cost of sales".
After determining the gross income from the sale of goods, it is necessary to determine the final result (profit or loss) from the sale of goods, reflected in account 90-09 “Profit / loss from sales” at the end of the reporting period. To do this, you need to correctly determine the distribution costs accounted for during the month on account 44-01 "Distribution costs in organizations engaged in trading activities" and write them off to the debit of account 90-07 "Sale costs" at the end of the reporting period.
The expenses of Temp-3 LLC for the sale amounted to 94,968.21 rubles. Loss on sales in November 2009 amounted to 64316.71 rubles.
3.2 Ways to improve the activities of Temp-3 LLC
The stability and prosperity of a trade organization in modern conditions largely depends on the use of advanced technologies for accounting and analyzing information, full control of commodity and financial flows. Therefore, for the most complete and accurate processing of accounting information, an automated accounting form created on the basis of the use of computers is needed. LLC "Temp-3" equipped the workplace of an accountant and a merchandiser, creating automated workplaces.
With the help of the 1C: Enterprise program, an organization accountant can solve the main tasks of accounting for commodity transactions:
Removal of balances (inventory) with the calculation of the quantity of goods sold and its sale value and drawing up an inventory act;
Accounting for debts based on the proceeds received and the retail value of the goods sold, determined on the basis of the inventory. The presence of operations to increase and decrease debt, including operations to write off debt at a loss or at the expense of guilty parties;
Maintaining the calculation of the cost of received revenue;
The program generates reports on balances and on the movement of goods;
The program generates all accounting entries taking into account the specifics of retail trade;
All forms of settlements with suppliers are conducted. The program helps to determine how much goods of a particular supplier were sold during the reporting period and how much this supplier was paid and owed;
Accounting for cash at the cash desk and bank;
Keeping records of settlements with accountable persons;
It is possible to control the execution of planned payments;
Ability to control accounts receivable and accounts payable;
Maintaining mutual accounts;
Accounting for fixed assets;
Maintaining personnel files;
Formation staffing and control of its execution;
Support for a wide range of accruals and deductions;
Data export by income tax to the "Taxpayer" system;
Export of information to the software systems of the Pension Fund.
Thus, we can conclude.
The use of an automated form of accounting provides: mechanization and largely automation of the accounting process, high accuracy of accounting data; the efficiency of accounting data, increasing the productivity of the accountant, freeing him from performing simple technical functions and providing a greater opportunity to control and analyze economic activities.
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