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Buhgaltersky Obl_k - Sopko VV

B.3.5.11.2. Obl_k nadhodzhennya tovarіv i tari in rozdrіbnіy torgіvlі

Items to rozdrіbnu torgovelnu trammel nadhodyat on pіdstavі dogovorіv (of order), scho ukladayutsya s Wholesale pіdpriєmstvami abo bezposeredno s virobnikami tovarіv.

On vіdpuschenі Flea postachalniki podayut to splat rozrahunkovі document to yakih dodayut rahunki invoice, inventory transportnі nakladnі, sertifіkati toscho. For tsimi documents rozdrіbnі pіdpriєmstva priymayut Flea second container, and takozh perevіryayut pravilnіst tsіn, shopping znizhok, natsіnok i tarifіv carried on. For goods, yakih not vistachaє, oformlyayut vіdpovіdnі acti (komertsіynі, priymalnі). On pіdstavі ostannіh visuvayut pretenzії wine in nestachі (postachalnikam, transport organіzatsіyam i t. Іn.).

Oderzhuyut goods, yak usually materіalno vіdpovіdalnі individuals.

Vagovy goods, scho nadіyshov, priymayut for pure masoyu (masa net) tobto without oblіku masi tari. Tom in holding a permit okremo fіksuєtsya masa tari. Obl_k tovarіv provadyat for mіstsyami їh zberіgannya that materіalno vіdpovіdalnimi personages deprivation in vartіsnomu virazhennі without rozbittya for okremimi goods. Naturally-vartіsny Obl_k tovarіv provadyat, yak rule, s goods, schodo yakih potrіbny Especially control.

On skin materіalno vіdpovіdalnu lady vіdkrivayut NKVD rakhunok Where Money Does roblyat recording s opributkuvannya that vitrachannya tovarіv i vivodyat zalishki zvіtnu to date. Cutaneous materіalno vіdpovіdalna skladaє person in line vstanovlenі trademark zvіt, yaky s Dodanim to Demba pributkovo-vidatkovimi documents (invoices rahunki, nakladnі toscho) Je pіdstavoyu to record for rahunkami synthetical i analіtichnogo oblіku.

Obl_k nayavnostі i Ruhu tovarіv provadyat of venality (rozdrіbnimi) tsіnami rahunku to "goods", subrahunok "Goods in rozdrіbnіy torgіvlі". Opributkuvannya obsession tovarіv vіdobrazhaєtsya records in zalezhnostі od order for yakimi tsіnami - regulovanimi chi neregulovanimi oderzhanі stench.

Yakscho Flea oderzhanі for regulovanimi tsіnami, the records have buhgalterskomu oblіku bude Taqiy:

Debit rahunka "goods", subrahunok "Goods in rozdrіbnіy torgіvlі" - on vartіst tovarіv of venality (rozdrіbnimi) tsіnami (once s MPE)

Credit rahunka "Rozrahunki s postachalnikami i pіdryadchikami" - on kupіvelnu vartіst tovarіv (for vіdkidannya torgovoї znizhki)

Credit rahunka "Torgovelna natsіnka" - for the amount of oderzhanoї torgovelnoї znizhki.

When tsomu rozdrіbne torgovelne pіdpriєmstvo oderzhuє in svoє rozporyadzhennya torgovelnu znizhku in Povny rozmіrі razі in fact, if vono pridbaє Flea bezposeredno in postachalnikіv - virobnikіv product. A Yakscho goods from rozdrіbnu trammel nadhodit through poserednitsku Lanka tobto od torgovelnih bases i skladіv then rozdrіbne pіdpriєmstvo oderzhuє torgovelnu znizhku not Povny rozmіrі and deyaku її chastku scho vіdpovіdaє planned vitratam i have nagromadzhennyam danіy lantsі. Іnsha Chastina torgovelnoї znizhki utrimuєtsya on korist torgovelnih bases i skladіv. Otzhe, rentabelnіst rozdrіbnih of companies Pevnyi mіroyu deposits od lanok tovarovirobnichoї MEREZHI. Torgovі pіdpriєmstva zatsіkavlenі in vstanovlennі directly dogovіrnih zv'yazkіv s pіdpriєmstvami-virobnikami schodo postavlyannya tovarіv.

Yakscho Flea oderzhanі for vіlnimi tsіnami, the records have buhgalterskomu oblіku bude Taqiy:

Debit rahunka "goods", subrahunok "Goods in rozdrіbnіy torgіvlі" on vartіst tovarіv for kupіvelnimi tsіnami.

Credit rahunka "Rozrahunki s postachalnikami i pіdryadchikami" on kupіvelnu vartіst.

Zroblenu natsіnku on takі Flea rozdrіbne trading pіdpriєmstvo vіdobrazhaє records:

Debit rahunka "goods", subrahunok "Goods in rozdrіbnіy torgіvlі" on the bag natsіnki

Credit rahunka "Torgovelna natsіnka".

Oderzhanі Flea toil Buti zareєstrovanі in zhurnalі reform єstratsії nadhodzhennya tovarіv vіdpovіdno to zagalnopriynyatogo order.

Yakscho Flea nadhodyat in tarі bagatorazovogo vikoristannya then її vartіst vіdobrazhaєtsya records:

Debit rahunka "goods", subrahunok "Tara pid goods"

Credit rahunka "Rozrahunki s postachalnikami i pіdryadchikami".

Obl_k tari on rozdrіbnih pіdpriєmstvah Got deyakі osoblivostі. Tara vivіlnilasya scho pid h-product, rozdrіbnі pіdpriєmstva toil povertati postachalnikam abo zdavati taropriymalnim chi taroremontnim pіdpriєmstvam for re vikoristannya. Derev'yanu container opributkovuyut i oblіkovuyut for tsіnami pridbannya. Deyakі Vidi tari (mіshki) dozvolyaєtsya opributkovuvati not for tsіnami pridbannya and for tsіnami established for Povernennya tsієї tari.

Rіznitsyu in tsіnah (znizhku) at the time of opributkuvannya vіdnosyat debit rahunka "INSHI income" subrahunok 's results for the operatsіyami taroyu ". In this razі robitsya records:

Debit rahunka "goods", subrahunok "Tara pid goods" - by Povernennya vartіst tari

Debit rahunka "Pributki i zbitki" subrahunok 's results for the operatsіyami taroyu "- for the amount of znizhennya tsіni tari

Credit rahunka "Rozrahunki s postachalnikami i pіdryadchikami" - on vartіst pridbanoї tari.

Tara vartіst yakoї go to tsіni product, okremo in rakhunok invoice not be made, and for opributkovuєtsya vstanovlenimi tsіnami on container, yak bula in vikoristannі, i oformlyaєtsya records:

Debit rahunka "goods", subrahunok "Tara pid goods"

Credit rahunka "INSHI income" subrahunok 's results for the operatsіyami taroyu ".

Subrahunok 's results for the operatsіyami taroyu "Je porіvnyalnim. balance spisuєtsya on rakhunok "Fіnansovі results" Naprikіntsі mіsyatsya yogo debit.

Nadhodzhennya tovarіv in order vnutrіshnosistemnogo vіdpusku oblіkovuєtsya in zvichaynomu order s tієyu rіznitseyu scho splachuvanі bases i warehouses svoєї Sistemi vіdrahuvannya vіdobrazhayut for debit rahunka "INSHI income" subrahunok "Vіdrahuvannya, splachuvanі on pokrittya vitrat s vіdpusku tovarіv" - at korespondentsії s credit rahunka "INSHI creditors." In this razі robitsya records:

Debit rahunka "goods", subrahunok "Goods in rozdrіbnіy torіvlі" - on vartіst tovarіv for sellin tsіnami

Debit rahunka "INSHI income" subrahunok "Vіdrahuvannya, splachenі on pokrittya vitrat s vіdpusku tovarіv" - for the amount of vіdrahuvan scho pіdlyagayut splatі wholesale pіdpriєmstvu (bazі, warehouse)

Credit rahunka "Rozrahunki s postachalnikami pіdryadchikami i" - for the rest of the bag nalezhnu.