The ultimate goal of every commercial organization and the key to its successful operation in the system of market relations is to make a profit. An important step towards this goal is to receive gross income from the sale of manufactured products and purchased goods.

In Form No. 2 “Profit and Loss Statement”, line 010 reflects “Revenue (net) from the sale of goods, products, works, services (minus value added tax, excises and similar payments)”, and line 020 in trade organizations, including public catering, the purchase price of goods is shown, the proceeds from the sale of which are given in line 010. The difference between the first and second indicators is the gross income from the sale of products of own production and purchased goods in public catering organizations, as well as in any other trade organizations. It should be noted here that when calculating gross income, such payments to the budget as value added tax, excises and others similar to them are excluded. Otherwise, the gross income will be inflated. These tax payments are initially the income of the state and have nothing to do with the gross income of the enterprise (organization).

In accounting, the gross income of an enterprise is determined on the basis of information on the sale of products and goods of their purchase price, reflected on the operational result account 46 “Sales of products (works, services)”.

Operations for the sale of products and goods must be reflected in the accounting accounts in a timely manner, that is, simultaneously with the processing of commodity and cash reports of financially responsible persons.

In case of wholesale sales of products of own production, including semi-finished products, the sale is reflected on the basis of invoices issued and, accordingly, the following accounting entry is made: debit account 62 “Settlements with buyers and customers”, credit account 46 “Sale of products (works, services)”.

For the amount of cash proceeds from the sale of products and goods, according to the reports of cashiers, the following accounting entry is made: the debit of account 50 “Cashier” and the credit of account 46 “Sale of products (works, services)”.

Account 64 “Calculations on advances received” is debited for the cost of the dishes sold on subscriptions and coupons and account 46 “Sales of products (works, services)” is credited.

Account 70 “Settlements with personnel for wages” is debited for the cost of products released to feed their employees and account 46 “Sales of products (works, services)” is credited.

According to the reports of financially responsible persons (manager of production, buffet seller or other trading division) and the documents attached to them, the accounting cost of purchased goods and raw materials used for the sale of products is debited to account 46 “Sales (works, services)” within a month from credit of accounts 20 “Main production”, 41/2 “Retail goods”.

The credit of account 46 reflects the amount of proceeds from the sale of own-made products and purchased goods at sale prices for any option of accounting prices for own-made products and purchased goods.

Therefore, if the accounting price is the purchase price for purchased raw materials and goods, then gross income is determined by subtracting from the turnover reflected in the credit of account 46, the purchase cost of raw materials and goods and the amounts of value added tax, as well as sales tax shown in the debit of the account 46.

In most cases, the sale price is used as the accounting price in catering organizations; it is possible that both purchase prices (accounting in the pantry) and sale prices (accounting in production and in buffets) can be taken as accounting prices at the same time.

When accounting for raw materials and goods at sales prices, they are written off to the debit of account 46 “Sales of products (works, services)” is carried out, respectively, at accounting - sales prices. Therefore, it becomes necessary to adjust the debit turnover of account 46 to bring it to the purchase price of goods sold by a reversal entry for the amount of the realized trade margin. In this case, the realized trade margin is determined by calculation and written off at the end of the month in red reversal on the debit of account 46 and the credit of account 42 “Trade margin” or an unusual “variegated” accounting entry: the debit of account 46 is in the red amount and the debit of account 42 is in the black amount. And, thus, in the debit of account 46 “Sales of products (works, services)”, according to its purpose and classification, the purchase cost of goods and consumed raw materials is reflected.

There are several ways to calculate the realized trade margin, depending on the size of the applied margins by type of product and purchased goods, the frequency of changes in these margins, the possibility of accounting for the sale of products and goods by type, etc. The main of these methods are the following:

• 1). According to the total turnover
• 2). According to the average percentage
• 3). According to the assortment of the rest of the goods.

With the calculation method based on total turnover, the realized trade overlay is calculated using the formula:

RTN \u003d T X PH / 100,

Where RNT is the implemented trade overlay (markup),

T - total turnover,

РН - estimated trade margin.

In its turn,

PH \u003d TH / (100 + TH),

Where TN - trade margin,%

The method of calculating the realized trade imposition on the total turnover is used when the same percentage of the trade margin is applied to all goods. If its size has changed during the month, the volume of trade should be determined separately for the periods of application of different sizes of the trade margin.

The realized trading overlay for the average percentage is calculated by the formula

RNT \u003d T X RN cf / 100

Where RNav is the average percentage of the realized trade margin.

In its turn,

РН avg \u003d (TNn + TNp - TNv) / (T + OKk + Okp + Okr) * 100

Where ТНн is the trade margin on the balance of goods at the beginning of the month (the balance of account 42 “Trade margin” at the beginning of the month);

TNp - trade margin on goods received during the month (credit turnover of account 42 for the month);

TNv - trade margin on retired goods for the so-called documented expense, namely: return of goods to suppliers, write-off of damage to goods, etc. (debit turnover of account 42 for the month);

OKK - the balance of raw materials, products and goods at the end of the month in the pantry (balance of account 41/1 “Goods in warehouses” at the end of the month) - this balance increases if the selling price acts as the accounting price in the pantry. At the purchase accounting price, the remains in the pantry are not taken into account in this form;

OKp - the balance of raw materials, products and goods in production (the balance of account 20 “Main production” at the end of the month);

OKR - the balance of products of own production and purchased goods in a retail network (buffets, etc.) (balance of account 41/2 “Goods in retail trade” at the end of the month).

The method for calculating realized trade overlay by average percentage is simple and can be used by any organization. Its disadvantage is inaccuracy, since it is based on the assumption that the assortment structure of the turnover for the month and the balance of goods at the end of the month is the same, which rarely happens in practice. As a result, the amount of realized trade overlay calculated in this way may be more or less than the actual value. For example, if goods with a large markup (compared to the average percentage) prevail in the number of sold goods, and goods with a lower markup prevail in the remainder, then the amount of the sold trade imposition will be underestimated, and vice versa.

The realized trade overlay for the assortment of the remaining goods is calculated by the formula

RTN \u003d (TNn + TNp - TNv) - TNk

Where TNK is the trade margin on the balance of goods at the end of the month.

TNk \u003d (OK1 * RN1 + OK2 * RN2 + ... ... + Okp * RNp) / 100,

Where OK1, OK2, ..., Okp - balances at the end of the month for groups of goods.

The balance of goods by name should be determined based on the inventory data of goods on the first day of the next month in each unit (pantry, kitchen, buffet, etc.).

The method of calculating the realized trade imposition on the assortment of the remaining goods can also be used in any organization; it is more accurate than the method of calculating the average percentage, but its disadvantage is the need to conduct an inventory of goods at the end of each month.

After the implemented trade imposition and writing it off to the debit of account 46 “Sales of products (works, services)” from the credit of account 42 “Trade margin” (using the “red reversal” method), the amount of value added tax and sales tax must be reflected in the debit of account 46 attributable to realized values ​​in correspondence with the credit of account 68 “Settlements with the budget” for the corresponding sub-accounts.

VAT is calculated based on the income received from the sale of products and goods in the context of the established tax rates (10 and 20%) at the corresponding calculated rates of 9.09 and 16.67%. To make such a calculation, it is necessary to maintain separate analytical accounting of goods in the context of tax rates. In the absence of the specified analytical accounting, tax is charged on the income received at a rate of 16.67%. It should be borne in mind that VAT is not charged on the sale of products of own production in student and school canteens, canteens of other educational institutions, hospitals, preschool institutions, as well as canteens of other institutions and organizations of the social and cultural sphere financed from the budget. After the listed accounting entries on account 46 “Sales of products (works, services)”, the difference between credit and debit turnovers will represent the gross income from the sale of own production and purchased goods.

This is followed by the procedure for debiting account 46 “Sales of products (works, services)” from the credit of account 44 “Distribution costs” of production and distribution costs related to sold products of own production and sold purchased goods. After that, the difference between gross income and costs is revealed. This difference represents the profit or loss from the sale of products and goods at the end of the month.

Thus, there is no balance on account 46 for the past month, the account is closed. Entries in journals-orders and statements on account 46 are kept separately for each division of the public catering organization. At the end of the month, a consolidated journal-order journal is compiled, from which entries are transferred to the General Ledger.

Every person in his life at least once thought about creating his own production.

Is production profitable?

In the modern world, entrepreneurs try to follow the path of least resistance and prefer to invest their money in the development of various cafes, shops, etc.? High rents, lack of understanding with landlords, competition, lack of coordination in the work of the team, insufficient attendance often lead to the unprofitability of these establishments and their closure.

The best solution in the desire to have a steady income is to create your own production. This is a rather complicated process that requires a lot of effort, time and money. But with its competent organization, a positive result will not be long in coming.

Cash investments

Many people think that production requires the investment of very large sums of money, because this is one of the areas with a high entry threshold. But now in the modern world there are many opportunities to attract cash flow in your own business.

First, there is such a thing as credit. It is easy to issue and receive it in the banks of the Russian Federation upon providing the required package of documents. If your production is connected with agriculture or other activities related to import substitution, then there is a chance to get a loan on very favorable terms. To apply, it is necessary to prepare a number of documents: a detailed business plan, a feasibility study of the project, a certificate from the tax office confirming entrepreneurial activity.

You also have the opportunity to attract investments from crowdfunding sites. This will require reviewing your project and convincing people of its worthy future. There are quite a lot of such sites on the Internet.

It is also possible to start a business with minimal production that does not require large expenses. Do you have a garage, basement or unnecessary warehouse? So why not start using it in such a way that this area would bring some income?

China is one of the richest countries in terms of manufacturing. For some reason, all people think that in this country all factories are giants. Just not, most Chinese manufacturers are small enterprises that bring a good income. Most of the goods of own production from the Middle Kingdom are supplied to Europe, America and to us, to Russia.

What will you have to face?

It must be said that production is a type of entrepreneurial activity in which frequent inspections, high tax collections and pressure from the authorities cannot be avoided. It is worth noting that your production must be kept clean and tidy, because no one has canceled sanitary standards. A novice businessman should focus on the geolocation of the future enterprise. Indeed, in megacities it is very difficult to find a free niche and quickly start making high profits. In this regard, in small towns there are much more chances.

But on the other hand, there are a huge number of consumers in megacities, which plays into the hands of the manufacturer. You also need to understand that at first your production can bring tiny money, and sometimes it doesn’t pay off at all. Here the endurance of the entrepreneur, his ability to bring the matter to the end is very important.

Niche selection

What to produce? To answer this question, you need to understand in which area you would like to create your own production. The 21st century is the time of high technologies. You always have access to the World Wide Web at your fingertips, it is there that you can find a lot of original ideas. You just need to strain a little and understand what products are not produced in the Russian Federation and why.

Even if the product you are interested in is still produced in Russia, then you should not bypass it. After all, it often happens that the main components are produced abroad. And this is an occasion to establish the production of these particular parts. The main thing is to correctly approach this issue and study it thoroughly. Indeed, to create our own production in our country, there are all the necessary components: a developed domestic and foreign market, cheap labor. Only Chinese manufacturers have to spend a lot of money on logistics. So why do they succeed, but we should not?

Decor

After you have decided what you will produce, you need to register the enterprise. The organization of own production is possible within the framework of a legal entity, or a person can register an "individual entrepreneur" The second option is perfect for small production, the first is relevant for medium and large enterprises. The difference between an individual entrepreneur and a legal entity is primarily determined by taxation and the cost of opening.

In order to explore which of these options is right for you, you need to make calculations that are based on several important factors:

• company registration;
• buying or renting a place;
• purchase or rental of an instrument;
• recruitment of workers and payment of salaries at the first stage, when there is no constant revenue;
• advertising.

Sales of products

The sale of products of own production is one of the final stages that brings the entrepreneur closer to making a profit. It is important to be able to correctly calculate the selling price of a unit of goods, including direct manufacturing costs, overheads and a commodity margin, which includes a certain percentage of net profit.

To sell products of your own production, you need to open your own stores, or sell these products through large retail outlets. Of course, the first option will bring you much more revenue, but in order to open your own stores, you will need to study this issue well and invest a lot of money. At first, it is better to consider the second option, because you cannot yet guess whether your products will be sold at all. In this option, your main customers will be large wholesalers. This means that you will mostly only sell in large quantities, but it all depends on the area you have chosen and your desires. Over time, if you realize that things are going uphill, then, of course, you can think about opening your own outlets.

The end products of your own factory must have the necessary certificates, the products must comply with the current GOSTs. It is also worth taking care of the timely registration of a license for the sale of goods.

Financial niceties

In the process of organizing your own production, you must be familiar with such concepts as "finished products" and "semi-finished products".

If the organization has received an advance on account of the forthcoming delivery of products, then when calculating income tax on an accrual basis, do not include the amount of the prepayment in sales income (Articles 249, 271 and subparagraph 1 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation). Under the cash method, take into account the revenue at the time of receipt of funds for products sold. The advance payment (advance payment) received from the buyer (customer) is also included in the income at the time of receipt (clause 2, article 273, subparagraph 1, clause 1, article 251 of the Tax Code of the Russian Federation). This rule is valid despite the fact that the products have not yet actually been transferred to the buyer (clause 8 of the information letter of the Presidium of the Supreme Arbitration Court dated December 22, 2005 No. 98). Reduce the proceeds from sales by the costs associated with the production and sale of products (subclause 1, clause 3, art.

Accounting postings for the shipment and sale of finished products

The sale of finished products can be carried out:

1. Based on the conclusion of the supply contract.
2. Through own trading divisions (shops, kiosks).

The date of transfer of ownership of the manufactured products is the date of its transfer to the buyer. When transferring finished products, accompanying documentation is drawn up - expenditure and consignment notes, acceptance certificates, which confirm the change of ownership. Basic rules for generating postings for the sale of products The procedure for generating postings for the sale of finished products depends on two circumstances:

1. The first operation was a shipment;
2. The first transaction was payment.

The first option entails the emergence of receivables from the manufacturer, since the moment of payment for the product occurs later than its actual shipment.

Postings for accounting for the sale of finished products

Imagine typical postings for the sale of goods in the table: Operation Debit account Credit account Reflected the proceeds from the sale of goods 62 "Settlements with buyers and customers" 90, sub-account "Revenue" Written off the cost of goods sold 90, sub-account "Cost of sales" 41 "Goods" VAT accrued from the cost of goods sold 90, sub-account "VAT" 68 "Calculations for taxes and fees" The expenses associated with the sale of goods are written off 90, the sub-account "Expenses for sale" 44 "Expenses for sale" Payment received from buyers for the goods sold 51 "Settlement accounts ”, 52 “Currency accounts”, etc. 62 The presented set of entries assumes that revenue is recognized at the time of shipment of goods. However, a situation is possible when, in accordance with the contract, the ownership of the goods passes to the buyer, for example, at the time of payment.

Postings for the sale of goods and services

For more information on this, see How to reflect the sale of goods at retail in accounting. Such rules are established by the Instructions for the chart of accounts, subparagraph “d” of paragraph 12 of PBU 9/99 and paragraph 211 of the Guidelines approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n. At the time of recognition of revenue, reflect in accounting the costs associated with the production and sale of products (p.
18 PBU 10/99). These will be:

• the actual cost of production;

• selling expenses.

Reflect them on the debit of account 90-2. This is stated in paragraphs 203, 206 and 212 of the Guidelines approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, paragraphs 7 and 9 of PBU 10/99 and Instructions for the chart of accounts.

Accounting for the sale of products of own production

After the technical control department, the finished product "settles" in the warehouse. The sale of finished products on prepayment in postings The sale of goods can take place according to some scenarios, the most common is the following:

• The buyer chooses a product.
• An invoice is issued to the customer for payment.
• The buyer transfers money.
• There is a shipment, a commodity and tax invoice is issued, acts of acceptance and transfer of goods are often signed.

Postings: Account Dt Account Kt Posting description Posting amount Base document 51 62.02 Prepayment reflection Prepayment amount Payment order or bank statement on payment 76.AB 68.02 VAT accrual on the prepayment amount VAT amount Payment order, Sales book, Invoice 90.02 43 Finished products shipped.

Accounting for semi-finished products of own production - postings

Reflect it on the credit of account 90-1 at the time of transfer of ownership of the product to the buyer (subject to other conditions for recognition of revenue in accounting). For more information, see How to determine the amount of revenue from the sale of finished products. You can sell finished products both for cash and for cashless payments, as well as using plastic cards.

Important

If the organization sold the finished product for cash, make the following entry in the accounting: Debit 50 Credit 90-1 - the proceeds for the finished product sold for cash are reflected. If the organization sold finished products for cashless payments, make the following entry: Debit 62 Credit 90-1 - the proceeds for the finished products sold for cashless payments are reflected. The procedure for recording the sale of finished products in accounting when paying with a bank card is similar to the procedure for recording such transactions when selling goods.

Accounting for the release of finished products

Attention

Tax Code of the Russian Federation):

• material costs;

• labor costs;

• the amount of accrued depreciation;

• other expenses.

For more information on accounting for income and expenses from the sale of products when calculating income tax, see How to take into account income and expenses when selling products (works, services) when taxing profits. The sale of products is recognized as an object of VAT (sub.

The second option demonstrates the emergence of accounts payable on the part of the manufacturer, since the shipment is carried out much later than the payment made. Please note that the procedure for writing off finished products depends on the chosen method:

• at actual cost;
• at the planned (normative) cost.

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Postings for accounting for the sale of finished products Account Dt Account Kt Posting amount, rub.
You can read about typical postings when returning goods for various reasons in our material. Free sale: postings Sometimes the sale is also understood as the free transfer of goods. Naturally, in this case, the "seller" does not reflect the income from the disposal of goods.
Yes, and the costs associated with the sale will not be taken into account on account 90. To account for a gratuitous transfer, account 91 “Other income and expenses” is used (Order of the Ministry of Finance dated October 31, 2000 No. 94n, clause 11 PBU 10/99). The free sale of goods will be accounted for as follows: Operation Debit account Credit account The cost of donated goods 91 is written off, sub-account "Other expenses" 41 VAT is charged at the time of shipment 91, sub-account "VAT" 68 The costs associated with gratuitous transfer 91 are written off, sub-account "Other expenses » 60 “Settlements with suppliers and contractors”, 71 “Settlements with accountable persons”, etc.

Manufacture and sale of products of own production wiring

Tax Code of the Russian Federation). How to calculate revenue, see What kind of income you need to pay a single tax with simplification. If an organization on a simplified tax system has chosen income reduced by expenses as an object of taxation, reduce sales proceeds by expenses associated with the production and sale of products (clause 2 of article 346.18 of the Tax Code of the Russian Federation). At the same time, take into account only those expenses that are named in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. Such expenses may include, in particular:

• expenses for the acquisition, construction and manufacture of fixed assets;

• the cost of acquiring or independently creating intangible assets;

• material expenses, including expenses for the purchase of raw materials and materials;

• labor costs;

• the amount of "input" VAT paid to suppliers, etc.

This deviation indicates an overrun of actual production relative to planned indicators. The output of finished products, calculated at the planned cost, is 12,000,000 rubles for the reporting period (credit turnover of account 40 for the reporting period) The planned cost of sales for the reporting period is 13,000,000 rubles (credit turnover of account 43.1 in correspondence with account 90.2 “Cost sales"). According to production data, the actual cost of output for the reporting period is 11,500,000 (debit turnover of account 40 for the reporting period). The deviation of the planned cost from the actual cost for the reporting period is: 11,500,000 - 12,000,000 \u003d -500,000 rubles (account 40 credit balance after reflecting the actual cost).

The sale of manufactured products is the most important indicator of production activity. After all, it is the sale that completes the turnover of funds spent on the manufacture of products. As a result of the implementation, the manufacturer receives the working capital necessary to resume a new cycle of the production process. The sale of products at a manufacturing enterprise can be carried out by shipping manufactured products in accordance with concluded agreements or by selling through their own sales department.

According to Article 223 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), the right of ownership of the products purchased in accordance with the contract arises from the buyer from the moment of its transfer:

“The right of ownership of the acquirer of a thing under a contract arises from the moment of its transfer, unless otherwise provided by law or the contract.”

In accordance with Article 224 of the Civil Code of the Russian Federation, the transfer of products is recognized as handing it over to the buyer, handing it over to the carrier or to a communications organization for sending to the buyer.

The sold products are considered handed over to the buyer from the moment of its actual receipt in the possession of the buyer or the person indicated by him.

Note!

The transfer of products is equivalent to the transfer of shipping documents to it.

To be reflected in accounting (both in accounting and in tax) a transaction for the sale of products, it is necessary to have documentary evidence of the transfer of ownership of these products to the buyer. This confirmation is various primary documents: waybills, consignment notes, acts of acceptance and transfer, and so on.

To account for the sale of products in the accounting of the organization, account 90 "Sales" subaccount "Revenue" is used.

As a general rule, operations for the sale of products in the accounting of the manufacturer are reflected at the time of its shipment (the only exception is the sale of products under contracts with a special transfer of ownership).

To do this, the following entry is used in accounting:

At the same time, the cost of shipped products is written off. If a manufacturing organization keeps records of finished products at actual cost, then the write-off is reflected in accounting:

If a production organization keeps records of finished products at the standard (planned) cost, then the write-off is made by the following entries:

In accordance with the norms of Chapter 21 "Value Added Tax", transactions for the sale of goods (works, services) in the territory of the Russian Federation are objects of taxation, therefore, if an organization is a payer of this tax, then it is obliged to calculate VAT on the amount of sales (Article 146 of the Tax code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation)).

Note!

Article 167 of the Tax Code of the Russian Federation, which determines in the VAT legislation the moment of determining the tax base, has been significantly amended since January 1, 2006 by Federal Law No. 119-FZ. From January 1, 2006, the said law abolished the method previously used for VAT taxation purposes as funds are received (as payment is received), therefore, from the indicated moment in Russia, all VAT taxpayers will use only the “as they are shipped” method as the moment for determining the tax base. ".

To do this, the following entry is used in accounting:

The cost of shipped and sold products includes and. In accordance with the Instructions for the Application of the Chart of Accounts, organizations engaged in industrial or other production activities on account 44 “Sale Expenses” reflect the following types of expenses:

“... for packaging and packaging of products in warehouses for finished products; for the delivery of products to the station (pier) of departure, loading into wagons, ships, cars and other vehicles; commission fees (deductions) paid to sales and other intermediary organizations; on the maintenance of premises for the storage of products in the places of its sale and the remuneration of sellers in organizations engaged in agricultural production; for advertising; on ; other similar expenses.

They are written off by writing:

Then, by comparing the debit and credit turnover on account 90 “Sales”, the financial result is determined.

Example 1

During the reporting period, the textile mill LLC "Russian Textile" sold manufactured fabrics in the amount of 1,180,000, including VAT -180,000 rubles. The cost of fabrics sold was 800,000 rubles. The amount of expenses for the sale is 40,000 rubles.

Russian Textile LLC applies the accrual method for profit tax purposes, the VAT tax base is determined as it is shipped.

In the accounting of Russian Textile LLC, these business transactions are reflected as follows:

End of example.

An industrial enterprise can sell its products not only to "subcontractors" or "wholesalers", but also to retail its own products in specially opened trade divisions. For production organizations of light industry, this form of implementation has already become familiar, because the main types of manufactured products in light industry are consumer goods.

It should be noted that this form of trade has a lot of advantages, in particular, the sales market is growing, it is possible to receive up-to-date information on consumer demand for manufactured products, the process of obtaining revenue is accelerating, and so on. But along with the "pluses" of such an implementation, there are "minuses". The opening of a special division means that an industrial enterprise actually becomes a diversified one, that is, in addition to its main activity (manufacturing), it also directly carries out trading activities.

Our audit practice shows that such organizations often incorrectly reflect the sale of their own products through the organization's trading division, using the sales scheme using accounts 41 "Goods", 42 "Trade margin", 44 "Sales costs". In our opinion, the use of such a scheme is erroneous; it is acceptable only if the trade division of an industrial production enterprise, in addition to its own products, sells purchased goods.

This point of view is based on the Instructions for the Application of the Chart of Accounts. In relation to account 41 "Goods", this document contains the following:

The transfer of finished products to the trading division for sale is formalized by the requirement-invoice (form No. M-11), approved by the Decree of the State Statistics Committee of the Russian Federation of October 30, 1997 No. 71a "On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing items, work in capital construction”, and their sale and transfer to buyers - invoice form No. M-15.

When the finished product is transferred to the store, the following entry is made in the accounting of the production organization:

End of example.

When selling finished products through a structural unit (shop, trading house, pavilion), organizations can use the following primary documents “Commodity report” and “Statement of movement of finished products and goods”. The forms of these documents are contained in Appendix No. 5 to the Guidelines No. 119n on accounting for inventories.

The commodity report consists of two sections: "A" and "B". Section "A" reflects the movement of finished products and purchased goods, section "B" - the movement of cash. The specified report is compiled either by the head of the trading division or by the materially responsible person in two copies. The period for which a commodity report is drawn up should not exceed 1 calendar month. As a rule, in trade divisions these documents are compiled every ten days.

In section “A”, the financially responsible person reflects the balances and movement of finished products and goods in quantitative terms, indicating the names, numbers and dates of receipt and expenditure documents, as well as “Expense” and “Balance at the end of the month” in sales prices (including VAT ).

Section "B" contains information on the sources of receipt and disposal of cash: proceeds from the sale of finished products and goods, the delivery of money to the cash desk of your organization, the collection service, shortages and surpluses of cash, and so on.

Then (in due time) the commodity report, together with incoming and outgoing commodity and monetary documents, is transferred to the accounting department of the organization for verification. Accepting the report, the accountant makes notes about it on both copies of the report. The first copy of the report with documents remains in the accounting department of the organization, the second copy is returned to the financially responsible person.

If errors are found during the review of the report, appropriate corrections are made. Corrections are agreed with the materially responsible person. If the materially responsible person agrees with the changes made to the report, then he must confirm the corrected amount of the balance of finished products, goods and cash at the end of the period with his signature.

After the report is accepted, the accounting department fills in the column “At actual cost” - for finished products and goods, after which the data of the commodity report are entered into accounting.

The commodity report is accompanied by a "Statement of the movement of finished products and goods", which reflects the receipt and consumption of finished products and goods, indicating their names, distinguishing features and item numbers (if any), units of measurement, quantities, prices and amounts for sales prices (including VAT). If the receipt or consumption of finished products and goods is documented reflecting the above indicators, they can be reflected in the statement indicating only the total (total) amounts.

The statement shows the total amounts separately for income and expenditure. Data on the actual cost and (or) purchase prices are filled in by the trade department or the accounting service.

Thus, based on the data of the commodity report, the accounting department monthly generates data on the actual cost, received and sold products, as well as the cost of the balance of finished products at the end of the month.

Learn more about questions related toaccounting and tax accounting at light industry enterprises, you can find in the book of CJSC "BKR-Intercom-Audit" "Production and trade in light industry».

Questions about the need to use UTII by an organization located on the OSN when selling products of its own production, as well as the procedure for documenting such transactions, are considered by service experts Legal consulting GARANT Ekaterina Lazukova and Svetlana Myagkova.

LLC applies the general taxation regime, it is planned to sell goods of its own production to an individual by bank transfer. Will this transaction be considered retail and, accordingly, will it entail the payment of UTII? If not, what documents are used to formalize the transaction, is it necessary to draw up a supply agreement, invoice for payment, invoice, consignment note?

First of all, it should be immediately pointed out that in the situation under consideration, the organization is not only not obliged to switch to UTII, but also does not have the right to do so, since activities for the sale of goods of its own production are not subject to transfer to UTII. In turn, the procedure for documenting will depend on the type of contract concluded with an individual.

Let's explain in more detail.

Application of the taxation system in the form of UTII

According to paragraph 1 of Art. 346.28 of the Tax Code of the Russian Federation, payers of UTII are organizations and individual entrepreneurs engaged in the territory of a constituent entity of the Russian Federation, in which a single tax has been introduced, entrepreneurial activities subject to UTII.

In accordance with paragraph 1 of Art. 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of UTII is established by the Tax Code of the Russian Federation, put into effect by regulatory legal acts of the representative bodies of municipal districts, urban districts, laws of the federal cities of Moscow and St. Petersburg and is applied along with the general taxation regime and other taxation regimes provided for by the legislation of the Russian Federation about taxes and fees.

The system of taxation in the form of UTII for certain types of activities can be applied to the types of entrepreneurial activities provided for in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation. In particular, the taxation system in the form of UTII can be applied to retail trade in goods.

The concept of retail trade is given in Art. 346.27 of the Tax Code of the Russian Federation, in accordance with this provision, retail trade is understood as entrepreneurial activity related to the sale of goods (including for cash, as well as using payment cards) on the basis of retail sales contracts. At the same time, this type of entrepreneurial activity does not include, in particular, the sale of products of own production (manufacturing).

Thus, the activity for the sale of products of own production, in the context of the application of UTII, is not retail. It does not matter to whom and for what purposes the goods are sold. Accordingly, in relation to such activities, the organization cannot apply UTII.

In addition, from January 1, 2013, a new version of paragraph 1 of Art. 346.28 of the Tax Code of the Russian Federation (Federal Law of June 25, 2012 N 94-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation").

From January 1, 2013, paragraph 1 of Art. 346.28 of the Tax Code of the Russian Federation provides that organizations and individual entrepreneurs switch to paying a single tax voluntarily.

Thus, since 2013, the mandatory procedure for switching to a taxation system in the form of UTII has been canceled. Taxpayers have the right to independently choose the taxation regime for their business activities: the general taxation system, the simplified tax system or UTII (letters of the Ministry of Finance of Russia dated 06.11.2012 N 03-11-06 / 3/75, dated 13.08. , dated 06/01/2012 N 03-11-11/173).

That is, even if the activities carried out by the organization on the basis of the norms of Ch. 26.3 of the Tax Code of the Russian Federation, falls under the types of activities, the implementation of which may be subject to UTII, the organization in relation to such activities has the right to either apply UTII or keep records within the framework of the OSN (STS, if there are appropriate rights to apply this taxation system).

In the situation under consideration, the organization applies DOS, therefore, in the case of carrying out activities that fall under UTII, the organization has the right to independently decide whether to apply UTII or DOS.

Please note that from the cumulative application of the norms of Art. 346.27 of the Tax Code of the Russian Federation (definition of retail trade) and art. 492 of the Civil Code of the Russian Federation, it follows that for the purposes of Chapter 26.3 of the Tax Code of the Russian Federation, retail trade includes entrepreneurial activities related to the sale of goods both for cash and for non-cash payments under retail sales contracts, regardless of which category of buyers (individuals or legal entities ) these goods are sold (letters of the Ministry of Finance of Russia of 04/05/2013 N 03-11-06/3/11238, 04/04/2013 N 03-11-11/137, 03/18/2013 N 03-11-11/107). That is, within the framework of activities falling under UTII, an organization can sell goods to both individuals and legal entities and receive payment for them in any form. Only the ultimate goal of using the sold goods matters: for personal needs or for entrepreneurial activities (letters of the Ministry of Finance of Russia of 08.08.2012 N 03-11-11 / 229, of 05.21. 2012 N 03-11-11/144).

Documenting

The procedure for documenting the transaction in question will depend on the contract under which the goods are sold to an individual: under a retail sale and purchase agreement or under a supply agreement.

In accordance with Art. 506 of the Civil Code of the Russian Federation, under a supply agreement, the supplier-seller undertakes to transfer the goods produced or purchased by him to the buyer within the stipulated period or within the specified period for use in entrepreneurial activities or for other purposes not related to personal, family, household and other similar use.

According to Art. 492 of the Civil Code of the Russian Federation, 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.

Thus, the main difference between the sale of goods under a retail sale agreement and a supply agreement is the ultimate goal of using the goods purchased by the buyer: for personal use or for use in entrepreneurial activities. Note that the current legislation does not oblige the seller to control the intended use of goods purchased from him.

The decision on which contract will be concluded in this case, the organization needs to make its own.

In this case, it is necessary to take into account the provisions of Art. 493 of the Civil Code of the Russian Federation, according to which, unless otherwise provided by law or an agreement, a retail sale and purchase agreement is considered concluded from the moment the seller issues the buyer a cash or sales receipt or other similar document confirming payment for the goods.

Thus, when carrying out activities under a retail sale and purchase agreement, the issuance to the buyer of any documents other than a check of a CCP (another similar document) is not provided. However, a ban on the issuance of other documents to the buyer (invoice for payment, consignment note, etc.) has not been established.

To control the timely and complete reflection of data on the movement of goods in retail trade, any independently developed form of a consignment note (or other similar document) can be used, provided that such a form meets the requirements for primary documents (part 2 of article 9 Federal Law No. 402-FZ of December 6, 2011 "On Accounting" (hereinafter - Law No. 402-FZ)).

As for the wholesale supply agreement, the sale of goods under such an agreement is drawn up by a consignment note drawn up in the form of TORG-12, or in another independently developed form indicating the required details (part 2 of article 9 of Law N 402-FZ). When concluding a wholesale supply agreement, the second copy of the invoice (another document confirming the shipment) is transferred to the buyer.

Regarding the preparation of the invoice, we note the following. In accordance with paragraph 1 of Art. 169 of the Tax Code of the Russian Federation, an invoice is a document that serves as the basis for the buyer to accept the amounts of value added tax (VAT) presented by the seller of goods (works, services), property rights, for deduction.

An individual, in accordance with paragraph 1 of Art. 143 of the Tax Code of the Russian Federation, is not a VAT payer, that is, he does not need an invoice issued by the seller.

At the same time, according to the norm of the Tax Code of the Russian Federation (clause 3, article 169 of the Tax Code of the Russian Federation), taxpayers are required to draw up invoices, as well as keep registers of received and issued invoices, purchase books and sales books when performing operations for the sale of goods (works , services) recognized as an object of VAT.

According to the provisions of paragraph 3 of Art. 168 of the Tax Code of the Russian Federation when selling goods (works, services), as well as upon receipt of payment amounts, partial payment on account of the upcoming deliveries of goods (performance of work, provision of services), relevant invoices are issued no later than five calendar days counting from the date of shipment of goods (performance works, provision of services) or from the date of receipt of the amounts of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, provision of services), transfer of property rights.

At the same time, in accordance with paragraph 7 of Art. 168 of the Tax Code of the Russian Federation are not required to issue invoices when selling goods for cash, organizations and individual entrepreneurs in retail trade and public catering, as well as performing work and providing paid services directly to the public. In this case, the requirements for drawing up settlement documents and issuing invoices are considered fulfilled if the seller has issued a cash receipt or other document of the established form to the buyer.

From the foregoing, it follows that in the retail trade, invoices may not be issued only in cash.

Thus, in the case under consideration, the organization, when receiving payment from an individual in a non-cash manner, must issue an invoice and register it in the sales book. At the same time, the organization has the right not to include an invoice in the package of documents submitted to an individual when selling goods. At the same time, the legislation does not contain a ban on issuing an invoice to an individual when he purchases goods by bank transfer.

The texts of the documents mentioned in the experts' response can be found in the reference legal system