Let's consider step by step solution hypothetical ticket for the Specialist Consultant exam. Hope this decision will help you prepare for the exam. I want to warn you that I do not guarantee that the answer to this question is 100% correct and complete, this is just my vision.

The ticket itself can be downloaded from. The text of the task itself will not be given in the text.

Solution to Problem No. 6 ticket No. 3 specialist consultant Trade management 11

1. Initial database setup:

On the “Administration” tab:

• in the “Item Settings” section, set the “Product Quality” flag

2. Entering master data

Let’s enter the organization: “Techno”, for it we set the cost estimation method, taxation system, bank account, cash register cash register (with the type autonomous cash register register) and the organization’s cash register.

Let's create an Item that will be stored in the warehouse, let's call it “TV”.

Let's create a Line of Business (Finance tab) - "Wholesale Sales" and set up the distribution of sales by line of business:

Let's bring it in new Article expenses - “Markdown of equipment”, distribution - by area of ​​activity:

Let's introduce a new warehouse into the system - “Wholesale”:

For the supplier, create a new agreement, where you must specify “Register supplier prices automatically”:

3. Registration of goods receipt

To receive goods, enter the receipt document:

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And, as usual, don’t forget to enter Pricing based on receipt:

4. Reflection of markdowns in the warehouse

After some time, it turned out that two TVs had scratches on the body. Let's reflect this in the program.

Let's create an Inventory Order (Warehouse tab):

Let's enter the Recalculation of goods (Warehouse tab, item Recalculation of goods), where we indicate that there are 8 units of the proper product in the warehouse, and 2 of the discounted product:

6. Registration of the sale of non-discounted goods

Let's formalize the sale of non-discounted goods using a sales document:

7. Generation of financial results

To receive financial result ov you need to enter the document Calculation of the cost of goods (Finance tab, item Regulatory documents):

Revaluation of a product in the process of conducting retail trade is the setting of a price for it or its change. The revaluation operation in 1C Accounting can be carried out as follows.

Revaluation of goods is formalized by creating a document of the same name. In this case, the revaluation process is required only for item items that take into account the sales price (account 41.11). In most cases, this is data obtained from the operation of manual points of sale.

If accounting is carried out for the first time, when generating a document, you need to specify a warehouse of the “Retail store” type.

The accounting account is used 41.11 (retail goods)

After posting the document, the system generates the following set of accounting entries

The tabular part shows that the product “Coffee table” is in warehouse storage, its price is 70 thousand rubles. To revaluate it, you need to perform the following operations: in the “Warehouse” section, follow the link “Revaluation of goods at retail” - “Create”. After this it opens new form to fill with data.

In the header, data on the organization and warehouse where the goods were received is entered. IN tabular part bring in the product for which revaluation is being done. In this case, the following columns must be filled in:

• Quantity
• Old price
• New price

An example of a fully completed document is presented below.

It is easy to notice that according to invoice 41.11 there was an increase in the cost of goods by 10 thousand rubles. The price difference is accumulated on account 42.01.

If the value decreases during revaluation, the transactions will be identical, but with a minus sign.

In summer, goods often spoil due to improper storage. The air heats up so much that emergency situations arise as a result refrigeration equipment, where the property intended for sale is located, cannot cope and breaks down.

Having discovered damage to a product, the company first needs to take inventory of it. Indeed, when identifying facts of property damage, as well as in the event of emergencies caused by extreme conditions, an inventory is required. This follows from paragraph 2 of Article 12 of the Law of November 21, 1996 No. 129-FZ (hereinafter referred to as Law No. 129-FZ). The procedure for its implementation is set out in the Methodological Instructions for Inventory of Property and financial obligations, which were approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.

The need to carry out an inventory is due, in particular, to the fact that when accounting for goods at sales prices, the accounting department of a retail trading company does not have data on the availability of certain products at the point of sale. Having made a decision to revaluate or write off a specific product, the organization needs to determine its balance.

Inventory procedure and its documentation

The inventory of goods is carried out by a permanent inventory commission created by order (resolution, order) of the head of the company. It verifies the actual availability of property with the obligatory participation of financially responsible persons. The commission, in the presence of the warehouse (storeroom) manager and other materially responsible persons, checks the actual availability of goods material assets by obligatory recalculation, reweighing or re-measuring.

Data on the actual availability of inventory items in storage areas and at all stages of their movement throughout the company are entered into the inventory list of form No. INV-3*. On its basis, a matching statement is drawn up in form No. INV-19*.

The comparison sheet reflects the results inventory of goods and materials, that is, the discrepancies between the indicators according to the data accounting and inventory data. The record sheet for the results identified by the audit (form No. INV-26**) serves to summarize the results identified by the inventory.

** This form approved by Resolution of the State Statistics Committee of Russia dated March 27, 2000 No. 26.

FYI

Inventory is not carried out if the fact of damage to the goods is discovered before the moment when it has not yet been accepted for accounting. In this case, trade organizations draw up an act in the form No. TORG-2 (in relation to domestic goods) or No. TORG-3 (in relation to imported goods). These forms were approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132. This act records the discrepancies in quantity and quality established during acceptance of goods and materials in comparison with the data accompanying documents supplier. Such a document is a legal basis for filing a claim with the supplier, the sender of the goods.

Markdown of goods

A product that has completely or partially lost its original quality can be sold. To do this, they lower its initially set price, that is, they re-evaluate the product towards a lower price. General procedure carrying out the markdown of goods is set out in section 9 of the Methodological recommendations for accounting and registration of operations for receiving, storing and dispensing goods in trade organizations (hereinafter - Methodical recommendations). They were approved by Roskomtorg letter No. 1-794/32-5 dated July 10, 1996 and are applied to the extent that they do not contradict regulations, adopted later.

Documents on markdown

To document damage to inventory items subject to markdown, the trading company must use the report form No. TORG-15***. It is drawn up and signed by a commission with the participation of a representative of the company administration, a financially responsible person or, if necessary, a representative of sanitary supervision. The members of the commission are appointed by the head by his order. He also approves the said act.

*** This form was approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132.

The revaluation of goods and other inventory items is carried out by order of the head of the organization and is documented in an act (clauses 9.28 and 9.29 of the Methodological Recommendations). The form of the act in the Album of unified forms of primary accounting documentation for recording trade operations, approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132, no. Therefore, the company can independently develop the form of this document. Moreover, in it, except mandatory details, which are specified in paragraph 2 of Article 9 of Law No. 129-FZ, the company should provide:

• name of overvalued goods;
• their distinctive features;
• quantity of goods;
• old and new prices;
• reasons for markdown.

When developing such a document, a trade organization can take as a basis form No. MX-15 “Act on the depreciation of inventory items,” which was approved by Resolution of the State Statistics Committee of Russia dated August 9, 1999 No. 66.

Reflection in tax accounting

A situation may arise where the prices of spoiled goods will have to be reduced by more than 20 percent in order to sell them further.

Tax authorities have the right to check the correctness of the application of prices for transactions if they deviate within a short period of time by more than 20 percent downwards from the level of prices used by the taxpayer for identical (homogeneous) goods (works, services). This is stated in subparagraph 4 of paragraph 2 of Article 40 Tax Code. However, paragraph 3 of this article allows you to take into account discounts caused by loss of quality or other consumer properties of goods. The document that will confirm that the company is selling goods discounted due to damage in the heat will be an act of form No. TORG-15.

At the time of sale of discounted goods, as a result of the excess of the purchase price over the selling price, taking into account the costs associated with their sale, the company incurs a loss. She can take its amount into account for profit tax purposes (clause 2 of Article 268 of the Tax Code of the Russian Federation). The loss is recognized in the manner and under the conditions established by Article 283 of the Tax Code (paragraph 2, paragraph 8, article 274 of the Tax Code of the Russian Federation).

The company can also include the amount of the discounted goods in non-operating expenses on the basis of subparagraph 6 of paragraph 2 of Article 265 of the Tax Code, if the goods were discounted by it due to an emergency situation.

For profit tax purposes, the company recognizes proceeds from the sale of discounted goods minus VAT as income: under the accrual method - on the date of their sale, under the cash method - on the date of receipt of payment from the buyer (occurs twice in the text) (clause 1, article 248, clause 1 article 249, paragraph 3 article 271, paragraph 2 article 273 of the Tax Code of the Russian Federation).

VAT calculation

Cases when VAT previously legally accepted for deduction is subject to restoration are indicated in Article 170 of the Tax Code. Selling goods at a reduced price due to loss of quality does not oblige the taxpayer to do so. Thus, the sale of goods at a price lower than the purchase price is not a basis for restoring VAT amounts to the budget. A similar conclusion is given in the resolution of the Federal Antimonopoly Service of the Moscow District dated March 12, 2008 No. KA-A40/1240-08.

When selling previously discounted goods, VAT must be calculated. The basis is subparagraph 1 of paragraph 1 of Article 146, paragraph 4 of Article 166 of the Tax Code.

The procedure for revaluation and the reflection of its results in accounting depend on the prices at which the company records the goods: at purchase or sale prices. As a rule, goods at sales prices are taken into account by companies selling retail. At the same time, they separately reflect trade markups (paragraph 2, clause 13 of PBU 5/01).

On March 1, 2011, Alpha LLC purchased 100 bottles of shampoo for retail sale, actual cost units of which amounted to 30 rubles, VAT - 5.4 rubles. In accounting, the selling price of a unit of this product is 70 rubles. without VAT. Due to improper storage in the heat, the quality of the shampoo decreased, and therefore its market price fell and on July 14, 2011, the company marked it down for the entire amount of the trade markup. The perpetrators have not been found. After the price reduction, all products were sold at retail on August 1, 2011.

The accountant of Alpha LLC made the following entries:

Debit 41 Credit 60

3000 rub. (30 rub. x 100 pcs.) - reflects the actual cost of shampoo;

Debit 19 Credit 60

540 rub. - reflects the amount of “input” VAT;

Debit 68 Credit 19

540 rub. - the amount of “input” VAT is accepted for deduction;

Debit 41 Credit 42

4000 rub. [(70 rub. - 30 rub.) x 100 pcs.] - reflects the amount of the trade markup on shampoo;

Debit 41 Credit 42

- (4000) - the trade margin attributable to the damaged goods was reversed;

Debit 62 Credit 90-1

3000 rub. - revenue from retail sales of shampoo is recognized;

Debit 90-2 Credit 41

3000 rub. - the selling price of sold shampoo is written off;

Debit 90-3 Credit 68, subaccount “VAT calculations”

RUB 457.63 [(30 rubles / 118 x 18) x 100 pcs.] - VAT is calculated on proceeds from the sale of shampoo;

Debit 99 Credit 90-9

RUB 457.63 (3000 rubles - 3000 rubles - 457.63 rubles) - reflects the financial result from the sale of shampoo.

Creating a reserve for reducing the cost of goods

Not goods sold that have completely or partially lost their original quality are reflected in the balance sheet at the end of the reporting year minus the reserve for a decrease in the value of material assets. This is the requirement of paragraph 25 of PBU 5/01.

In tax accounting, reserves are not created for reduction in the value of goods.

Write-off of goods

Damaged goods that are not subject to further sale are written off from the register. Write-off of commodity losses is carried out on the basis of an act of form No. TORG-16****

**** This form was approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132.

Reflection in tax accounting

For profit tax purposes, losses from spoilage during storage and transportation of inventories are within the norms natural loss, approved in the manner established by the Government of the Russian Federation, are equated to material expenses (subclause 2, clause 7, article 254 of the Tax Code of the Russian Federation).

Please note

The procedure for approving norms of natural loss during the storage and transportation of inventories is covered by Resolution of the Government of the Russian Federation of November 12, 2002 No. 814 (hereinafter referred to as Resolution No. 814).

Based on paragraph 1 of this resolution, the norms of natural loss used to determine the permissible amount of irrecoverable losses from shortages and (or) damage to inventories are developed taking into account the technological conditions of their storage and transportation, climatic and seasonal factors affecting their natural loss, and are subject to revision as necessary, but at least once every five years.

Norms for natural loss are developed by the relevant ministries for various types goods, products. Thus, the norms of natural loss of food products in the sphere of trade and catering when storing and transporting inventories, it is developed and approved by the Ministry of Industry and Trade Russian Federation(Clause 2 of Resolution No. 814). Currently, the norms for the natural loss of food products in the field of trade and public catering are approved by order of the Ministry of Economic Development of Russia dated September 7, 2007 No. 304.

The use of independently developed norms of natural loss for profit tax purposes is not provided for, because this contradicts paragraph 2 of Resolution No. 814. Similar explanations are given, in particular, in letters of the Ministry of Finance of Russia dated July 21, 2010 No. 03-03-06/1/471 and Federal Tax Service of the Russian Federation for Moscow dated November 17, 2008 No. 19-12/106707

Losses from spoilage in excess of the norms of natural loss are taken into account depending on whether it is established guilty person or not.

Let’s say that the persons responsible for the damage to the goods have not been identified, or the court has refused to recover the amount of damage caused from them. In this case, losses from damage, as economically unjustified expenses, should be taken into account as expenses that do not reduce taxable profit, based on paragraph 49 of Article 270 of the Tax Code of the Russian Federation.

If the guilty person is identified, then the amounts of compensation for damage that he admitted or must pay on the basis of a court decision that has entered into legal force are reflected in non-operating income (clause 3 of Article 250 of the Tax Code of the Russian Federation). Income is recognized using the accrual method - at the time the guilty person recognizes the obligation to compensate for damage or at the time the court decision enters into force (subclause 4, paragraph 4, Article 271 of the Tax Code of the Russian Federation), with the cash method - at the time the guilty person compensates for damage (clause 2 Article 273 of the Tax Code of the Russian Federation). (we wrote about this above)

Let us note that the guilty person must bear full financial responsibility on the basis of Article 243 Labor Code. The amount of damage caused to the employer due to damage to property is determined by actual losses, which are established based on market prices prevailing in the area on the day the damage was caused, but not lower than the value of the property according to accounting data, taking into account the degree of wear and tear of this property (Article 246 of the Labor Code RF).

The amount of damage to goods if there is a culprit can be included in other non-operating expenses in full on the basis of subparagraph 20 of paragraph 1 of Article 265 of the Tax Code. In this case, losses from damage in accordance with the requirements of paragraph 1 of Article 252 of the Tax Code must be justified and documented, for example, a matching sheet, an explanatory note from the employee. Similar explanations are given in the letter of the Ministry of Finance of Russia dated April 17, 2007 No. 03-03-06/1/245.

If the summer heat has led to an emergency, then losses from damage to goods can be taken into account in full as part of non-operating expenses on the basis of subclause 6 of clause 2 of Article 265 of the Tax Code of the Russian Federation.

FYI

An emergency is a situation in a certain territory that has arisen as a result of an accident, a dangerous natural phenomenon, a catastrophe, a natural or other disaster that may result or has resulted in human casualties, damage to human health or environment, significant material losses and disruption of people’s living conditions (clause 1 of article 11 of the Tax Code of the Russian Federation, article 1 of the Law of December 21, 1994 No. 68-FZ).

The validity of losses fully included in non-operating expenses must be documented, for example, by a certificate from the hydrometeorological bureau, which must contain information that, as a result of strong summer heat, a natural disaster occurred in a specific location of inventory assets, and an indication of a specific damage caused by high temperature (see decisions of the FAS North Caucasus District dated September 25, 2009 in case No. A32-48446/2004-12/930-2008-56/32-58/385, FAS North-Western District dated 21 December 2009 in case No. A42-5562/2008, dated December 11, 2006 in case No. A56-13533/2005 and the Federal Antimonopoly Service of the Ural District dated October 20, 2009 No. F09-7662/09-S3.

Under the accrual method and under the cash method, losses from damage to goods are included in expenses at the time of registration of the fact of damage. Moreover, if the company uses the cash method, losses are taken into account provided that the damaged goods are paid for (clause 1 of Article 272 and clause 3 of Article 273 of the Tax Code of the Russian Federation).

"Recovered" VAT

Amounts of “input” VAT based on suppliers’ invoices are subject to deductions in relation to goods that are purchased to carry out transactions recognized as objects of taxation (subclause 2, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation). Operations for the disposal of goods for reasons not related to sale or gratuitous transfer are not subject to VAT taxation (Articles 39 and 146 of the Tax Code of the Russian Federation). This means that VAT amounts on goods used in such operations are not subject to deductions. When writing off the cost of goods as expenses in the form of losses from damage, the amounts of “input” VAT on them that were previously accepted for deduction are subject to restoration. The Russian Ministry of Finance provided similar explanations in a letter dated July 4, 2011 03-03-06/1/387.

It is necessary to restore VAT to the budget because tax period, in which goods began to be used for operations that are not recognized as subject to VAT taxation (paragraph 4, subparagraph 2, paragraph 3, article 170 of the Tax Code of the Russian Federation).

In tax accounting, the amounts of VAT recovered in connection with the implementation of transactions that are not subject to VAT taxation, in general case included in other expenses associated with production and sales (subclause 1, clause 2, subclause 2, clause 3, article 170, clause 1, article 264 of the Tax Code of the Russian Federation). However, if the expense in the form of the cost of damaged valuables is not taken into account for profit tax purposes, then the amount of VAT recovered as a result of writing off these valuables is also not taken into account for tax purposes on the basis of paragraph 49 of Article 270 of the Tax Code of the Russian Federation.

Reflection in accounting

To summarize information on the amounts of losses from damage to goods identified during their storage and sale, regardless of whether they are subject to attribution to the accounts of production costs (sales expenses) or the perpetrators, account 94 “Shortages and losses from damage to valuables” is intended " This account is used to reflect the cost of damaged goods that cannot be further sold or used.

The amount of damage to goods identified during inventory within the limits of natural loss norms is attributed to production or distribution costs, and in excess of norms - to the account of the guilty persons. If the perpetrators are not identified or the court refuses to recover damages from them, then losses from damage to goods are written off to the financial results of the company. Reason - subparagraph “b” of paragraph 3 of Article 12 of Law No. 129-FZ, paragraph 5.1 Guidelines, approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.

Sigma LLC retails various fruits. In July 2011, spoilage of bananas was discovered due to a violation of the temperature regime for storing fruit in the sales area by the head of the trading department, Ivanova I.I., who is the financially responsible person. The commission found that 7 kg of pears were completely spoiled and subject to write-off, about which a report was drawn up in the TORG-16 form. The retail price of pears is 30 rubles. per 1 kg, including trade markup - 10 rubles. VAT subject to restoration is equal to 12.6 rubles.

Order No. 304 of the Ministry of Economic Development of Russia dated September 7, 2007 approved the norms for the natural loss of fresh bananas during storage and ripening. These standards are applied by artificially refrigerated fruit and vegetable warehouses, as well as storage facilities. Sigma LLC is not one of these organizations. Therefore, the head of the company decided to withhold the entire amount of damage to the goods from wages Ivanova I.I. monthly at 20% (Article 138 of the Labor Code of the Russian Federation).

The following entries were made in the accounting records of Sigma LLC:

In July 2011

Debit 94 Credit 41

– 210 rub. (30 rub. x 7 kg) - reflects the cost of spoiled bananas;

Debit 94 Credit 42

-(70 rub.) (10 rub. x 7 kg) - the trade margin attributable to the damaged goods was reversed;

Debit 19 Credit 68

12.6 rubles - restored to payment of VAT to the budget;

Debit 91-2 Credit 19

12.6 rub. - the restored amount of VAT is included in other expenses;

Debit 73 Credit 94

210 rub. - the amount of losses from spoilage of bananas is attributed to the guilty person;

Debit 42 Credit 98-4

70 rub. (10 rubles x 7 kg) - the amount of the trade markup attributable to damaged goods is reflected in deferred income;

Debit 70 Credit 73

42 rub. (210 rubles x 20%) - reflects the deduction of 20% of the amount of damage from the wages of the guilty person;

Debit 98-4 Credit 91-1

14 rubles (70 rubles x 20%) - included in other income is part of the amount of the trade markup, which is reimbursed by the guilty party;

In August, September, October and November 2011

Debit 70 Credit 73

42 rub. (210 rubles x 20%) - reflects the deduction of the amount of damage from the wages of the guilty person;

Debit 98-4 Credit 91-1

14 rubles (70 rubles x 20%) - included in other income is part of the amount of the trade markup, which is reimbursed by the guilty person.

V.A. Petrova, tax consultant

In anticipation of the New Year and Christmas sales, it seems useful to remind our readers how the results of revaluation of goods should be reflected in the accounting records. And although price reductions are relevant for sales, for the sake of completeness, the article considers all cases of price changes. There are also features of reflecting goods discounted but not sold by the end of the year in the balance sheet. For information on how to correctly reflect all these operations in accounting, read the article by V.V. Patrova, Doctor of Economics, Professor (St. Petersburg State University).

Revaluation of goods can be carried out for various reasons: due to changes in demand for goods, seasonal sales, the approaching expiration date, loss of original qualities, etc.

Revaluation can be in the direction of reducing prices (discount) and in the direction of increasing them (revaluation). In all cases of price changes, there must be a corresponding document for the revaluation of goods (order, instruction, etc.) signed by the head of the organization.

The procedure for revaluation and the recording of its results depend on the prices at which goods are recorded.

If goods are accounted for at acquisition cost

IN in this case the order of discounting of goods depends on the magnitude of the reduction in prices for goods.

There are two possible options here - when the new price is greater than or equal to the cost of purchasing the product and when it is less.

In the first option, the revaluation procedure involves replacing price tags on goods. In this case, no entries are made in accounting. The same is done in the second option, if the overvalued goods are sold before the end of the reporting year.

If revalued goods are not sold by the end of the reporting year, then it is necessary to act in accordance with paragraph 25 of PBU 5/01 “Accounting for inventories”. This paragraph states that goods “which are obsolete, have completely or partially lost their original quality, or the current market value, the sales value of which has decreased, is reflected in the balance sheet at the end of the reporting year minus a reserve for a decrease in the value of material assets”. It is impossible to credit account 41 “Goods” for the difference between the acquisition cost and the new price, since according to paragraph 12 of PBU 5/01 “the actual cost of inventories, in which they are accepted for accounting, is not subject to change, except in cases provided for by law Russian Federation".

The reserve amount (P) is determined by the formula:

P = SP - NC

An entry is made for the amount of the reserve:

Debit 91 Credit 14

The same posting is made in case of further decline market price for this product (for the amount of further reduction).

In the balance sheet at the end of the reporting year, the balance of goods is shown as the difference between the balances of accounts 41 and 14.

Subsequently, as goods are disposed of (sale, spoilage, shortage, etc.) for which the reserve was formed, it is written off by posting:

Debit 14 Credit 91

A similar entry is made with a further increase market value goods (for the amount of the increase).

The creation of the above reserve serves the purpose of showing the real (not inflated) valuation of goods in the balance sheet. And although PBU 5/01 prescribes creating a reserve only for goods remaining at the end of the year, we believe that this must be done at any reporting date.

Otherwise, in intermediate balance sheets the values ​​of the balances of goods indicated in them are distorted.

The procedure for revaluing goods when accounting for them at acquisition cost involves replacing the price tags on the goods.

If goods are accounted for at sales prices

In this case, each fact of revaluation of goods is documented in the appropriate document. In the album of new unified forms of primary accounting documentation for recording trade operations, approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132, there is no form of this document. Therefore, trade organizations have the right to independently develop the form of such a document, in which, in addition to the mandatory details provided for in paragraph 2 of Article 9 of the Law of November 21, 1996 No. 129-FZ “On Accounting” (hereinafter referred to as the Accounting Law), in our opinion, should the name of the revalued goods, their distinctive features, the quantity of goods, old and new prices, the cost of goods in old and new prices, the amount of markdown or revaluation should be indicated.

The amount of overvalued goods is determined differently depending on the accounting scheme used:

a) with a natural-cost scheme - according to data analytical accounting accounts 41;

b) with a cost accounting scheme - according to inventory data.

In the first option (the new price is greater than or equal to the purchase price), the amount of markdown of goods (U) is calculated using the formula: The procedure for recording markdowns of goods also depends on the magnitude of the reduction in prices for goods. In this case, the two above options are also possible - when the new price is greater than or equal to the cost of purchasing the goods and when it is less.

U = SC - NC

The following entry is made for the amount of goods discounted:

Debit 42 Credit 41

In the case where the new price is less than the acquisition cost, two entries are made:

Debit 42 Credit 41 - for the amount of the trade margin for this product.

In this case, the amount of the trade margin (TM) is calculated using the formula:

TN = SC - SP

Debit 91 Credit 41 - for the difference between the cost of purchasing goods and their new price.

This entry contradicts paragraph 12 of PBU 5/01, which states that the actual cost of goods in which they are accepted for accounting cannot be changed.

However, when accounting for goods at sales prices, the balance of account 41 must always correspond to the value of the balance of goods at sales prices, and this correspondence can only be if the above entry is available.

The legal basis for our opinion is paragraph 4 of Article 13 of the Accounting Law, which states that if current rules accounting does not allow to reliably reflect the property status and financial results of the organization, the accountant may not apply these rules with appropriate justification.

This method of reflecting the markdown of goods in accounting should be enshrined in accounting policy, and the facts of its practical use should be reported to explanatory note to annual financial statements.

The procedure for revaluation of goods when accounting for them at sales prices also involves replacing price tags on goods.

However, the amount of the revaluation is reflected in the accounting records as follows:

Debit 41 Credit 42

The price of a product has to be reduced for various reasons, but the goal is the same – its speedy sale. The markdown procedure must be carried out correctly and reflected correctly in accounting documents.

Let's consider legislative framework reducing the price of goods sold, some organizational features, as well as the nuances of reflecting this process in accounting.

What is a markdown

Markdown it is customary to call a reduction in the purchase price of a product that has been received or has been on sale for some time in order to facilitate its sale.

It is advisable to carry out such a procedure if one or more factors are present:

• the product is not in great demand;
• the products are stored in a warehouse or on store shelves;
• the product went on sale with damage (to the item itself or its packaging);
• the presentation is lost;
• consumer properties are partially lost;
• obsolescence of the item for sale;
• market fluctuations that affected demand, etc.

Both parties benefit from the discount:

• the buyer gets the opportunity to spend less money on the purchase;
• the seller sells the goods, thereby increasing his turnover.

What does the Law say about markdowns?

There are no strictly accepted norms for discounting goods. It is important that the Discount Regulations adopted in a particular trading organization do not contradict accounting standards and relevant government requirements:

• Federal Law of November 21, 1996 No. 129-FZ “On Accounting”;
• Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n “On approval of the Regulations on accounting and financial reporting in the Russian Federation”;
• The accounting plan, in particular, the contents of the “Inventories” account;
• Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 “On approval of the Guidelines for the inventory of property and financial obligations”;
• Letters from the State Statistics Committee approving document forms when conducting an inventory;
• Letter of Roskomtorg dated July 10, 1996 No. 1-794/32-5, which approved the Methodological Recommendations for accounting and registration of operations for the receipt, storage and release of goods in trade organizations.

How does the markdown procedure work?

Step 1 – solution. First, the management of the organization decides to reduce the selling price of the product. This can be done as a result of analyzing the renewal of the assortment and studying economic reports, as well as as a result of requests from managers structural divisions who want to correct the current situation.

Step 2 – inventory. Having discovered an item that can no longer be sold at the current price, management must take inventory of it. This must be done not only according to the requirements of the Law, which obliges to carry out an inventory in case of damage to goods (Clause 2 of Article 12 of Federal Law No. 129). Inventory is a must retail trade, since accounting cannot always know how much and what goods are left at a particular outlet. Inventory takes place according to general rules:

• creation or activation of a permanent inventory commission(based on the order of the manager);
• checking the actual availability of goods (materially responsible persons take part);
• accounting for the quantity and condition of goods;
• entering the received information into the inventory list ();
• drawing up a comparison statement (), which will contain data on all identified discrepancies with accounting indicators;
• summing up the inventory - drawing up an accounting sheet () and.

Step 3 – markdown or write-off. If a product has completely lost its value, it must be written off. If you can still sell it, you need to re-evaluate it downwards. To do this, the following actions are carried out: the manager issues an order on revaluation, and on its basis a revaluation act(the form can be developed by the organization independently), which must include:

• names and articles of goods subject to markdown;
• characteristics defining these goods;
• quantity according to inventory data (in accepted units of measurement);
• both prices – old and established;
• reasons for which the markdown was made.

Markdown in accounting

New prices for goods can be reflected in accounting in different ways: it all depends on the method of valuing goods adopted in the policy of a particular retail outlet.

Accounting for goods at their acquisition prices (purchase prices)

This accounting method is used both by retail retail outlets, and wholesale organizations.

1. If the price of a product is reduced by an amount within the trade margin, there is no need to reflect this in accounting at all.

FOR EXAMPLE. The “Everything for the Home” store purchased the 10th batch of tablecloths (25 pieces) at a price of 200 rubles. per piece, putting them on sale for 350 rubles. (including VAT). 20 tablecloths were sold at this price, the rest were left in the store. Based on the results of the inventory, it was decided to discount the tablecloths by putting a price tag of 300 rubles on them. 3 more tablecloths were sold. What should the store accountant write down in the journal entries? Entries will vary in time.

• debit 90, subaccount “Cost of sales”, credit 41 – 4,000 rubles. (200 rub. x 20 pcs.) – write-off of the cost of tablecloths sold;

• debit 90 subaccount “Cost of sales”, credit 41 – 600 rub. (200 rub. x 3 pcs.) – write-off of the purchase price of sold tablecloths;
• debit 90 subaccount “VAT”, credit 68 subaccount “Calculations for VAT” - accrual of VAT on goods sold.

If the markdown amount is greater than the trade margin, you cannot change the initial accounting prices, otherwise you will end up selling at a loss. In this case, the company must have a special reserve for markdowns, which is reflected in accounting as follows: debit 91 subaccount “Other expenses”, credit 14 - creating a reserve for reducing the cost of goods.

ATTENTION! This reserve is created for each unit inventory in accounting.

Then amounts from the reserve are written off as goods are sold: debit 14, credit 91 “Other expenses”.

Goods accounted for at sales prices

At the selling price, goods are taken into account, as a rule, in retail trade, separately highlighting trade markups.

1. If the markdown amount falls within the markup limit, the accountant must make a reversing entry: debit 41, correspondence with the credit of account 42 “Trade margin”.

FOR EXAMPLE. Let’s take as a basis the previous example with the “Everything for the Home” store and discounted tablecloths, changing the accounting conditions: let the store keep records at sales prices, not purchase prices. In this case accounting entries will have the following form.

In the month of delivery of a batch of tablecloths:

• debit 41, credit 60 – 5,000 rub. (25 pcs. x 200 rub.) – posting of a batch of tablecloths;
• debit 41, credit 42 – 3,750 rub. ((350 rub./pc. – 200 rub./pc.) x 25 pcs.) – reflection of the trade margin on the purchased batch of tablecloths;
• debit 50, credit 90, subaccount “Revenue” – 7,000 rubles. (350 rub. x 20 pcs.) – proceeds from the sale of tablecloths;
• debit 90, subaccount “Cost of sales”, credit 41 – 7,000 rubles. – write-off of tablecloths at sales price;
• debit 90 subaccount “Cost of sales”, credit 42 – 3000 rub. ((350 rub./pc. – 200 rub./pc.) x 20 pcs.) – the trade margin on tablecloths sold has been reversed;
• debit 90 subaccount “VAT”, credit 68 subaccount “Calculations for VAT” - accrual of VAT on goods sold.

In the month of sale of discounted tablecloths:

• debit 41, credit 42 – 1000 rub. (350 rub./piece - 300 rub./piece) x 20 pieces) – the trade margin on the discounted tablecloths remaining for sale has been reversed;
• debit 50, credit 90, subaccount “Revenue” – 900 rubles. (300 rub. x 3 pcs.) - reflection of revenue from the sale of tablecloths at a new price;
• debit 90 subaccount “Cost of sales”, credit 41 – 900 rub. (200 rub. x 3 pcs.) – write-off of the sales value of sold tablecloths;
• debit 90 subaccount “Cost of sales”, credit 42 – 300 rub. ((300 rub./pc. – 200 rub./pc.) x 3 pcs.) – reduced (trade margin on sold discounted tablecloths reversed.
• debit 90 subaccount “VAT”, credit 68 subaccount “Calculations for VAT” - accrual of VAT on goods sold.

If the amount of reduction exceeds the trade margin, it is posted to debit 91 “Other expenses”, credit 41.

RESULT. If the goods, although they were discounted, were sold above cost, the organization makes a profit. If the markdown turned out to be greater than the cost, the sale turned out to be a loss. Both financial results are recognized in tax accounting based on the results of the reporting period (clause 2 of Article 268 of the Tax Code of the Russian Federation).

IMPORTANT! If the price deviation exceeds a fifth of those accepted on the market, then additional taxes may be assessed during control.