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Accounting region - Sopko V.V.

B.4.2.3.2. The area of ​​costs for dandy goods

Goods, items purchased through the method of resale, such as stocks of trading activities, may be sold at the time of sale, if any, including such items:

1) the purchase price (the price is dumb);

2) spend on transport;

3) the cost of navantazhennaya and rozantazhenennya when transported in the form of purchase and sale until the sale;

4) a bag of tax, which doesn’t have to be compensated (compensated) by the tax authorities;

5) beyond mito.

Oskilki okrіm buying and selling prices for items in okrimich vipadki can’t be identified and identified with specific goods, they must be fully enclosed in the case of “Outbound transportation and inventory costs”, and when they are sold, they are often included in the same amount as of which periodically (month, quarter) it is necessary to fold in the separate rozrakhunok.

Zagalnu pobudova accounting financial region cost of dandy goods at wholesale trading is shown in Fig. B.4.22.

Zagalna pobudova area of ​​costs for the sale of goods in wholesale trading

Fig. B.4.22. Zagalna pobudova area of ​​costs for the sale of goods in wholesale trading

Balance Interpretation encourage the region is shown in fig. B.4.23.

Assets

Passive

Dt

Goods

Ct

Cupola +

Cupola

Dt

Zagalny transport and procurement costs

Ct

Species costs +

Spend on species

Fig. B.4.23. Balance Interpretation, encourage the region to receive goods from wholesale trading

Deeches of special features of accounting for financial expenses for the sale of goods at retail trade. At the retail trade there is a separate (indivisible) region of the reserve that is not the same as the small region for names, types, and rollers. At the time of the required goods, the goods are registered at the special magazine, three dealers for the region are seen:

  1. purchase price;
  2. national;
  3. price for sale (rozdrbna price).

I have given you the right to get the picture for the accountant of the foreign sales office for the purchase price, the national store and the store for the sale price (sale / sale).

Zagalna pobudova accounting financial area costs for the sale of goods at retail trading is shown in Fig. B.4.24.

Zagalna pobudova area of ​​costs for the sale of goods in the retail trade

Fig. B.4.24. Zagalna pobudova area of ​​costs for the sale of goods in the retail trade

Balance Interpretation encourage the region is shown in fig. B.4.25.

Balance Interpretation Encourage the region to receive goods from the retail trade

Fig. B.4.25. Balance Interpretation Encourage the region to receive goods from the retail trade