Buhgaltersky Obl_k - Sopko VV

B.4.4.3.4.2. Obl_k realіzatsії tovarіv transit (poserednitska dіyalnіst)

In razі tranzitnoї realіzatsії postachalniki vіdvantazhuyut pokuptsyam goods, obminayuchi depos i bazi pіdpriєmstva-poserednika. This shape realіzatsії tovarіv priskoryuє prosuvannya їh to spozhivachіv i znizhuє vitrati obіgu (vdaєtsya uniknuti promіzhnih operatsіy s vivantazhennya, skladuvannya, zberіgannya that realіzatsії tovarіv).

Realіzatsіya tovarіv transit Mauger vіdbuvatisya EYAD ways:

1) s participation pіdpriєmstva-poserednika in rozrahunkah;

2) without yogo uchastі in rozrahunkah.

When tranzitnіy realіzatsії s participation in rozrahunkah pіdpriєmstvo-poserednik not deprivation organіzovuє turnover, and the second item rozrahovuєtsya yak s postachalnikami so i h pokuptsyami. On pіdstavі dogovorіv, ukladenih s postachalnikom i pokuptsem, pіdpriєmstvo-poserednik vipisuє postachalnikovі rozporyadny document vіdvantazhennya tovarіv pokuptsevі de podaє perelіk tovarіv, SSMSC pіdlyagayut vіdvantazhennyu. Kopіyu nadsilayut pokuptsevі. On vіdvantazhenі Flea postachalnik vipisuє rozrahunkovo-platіzhnі document one set yakih nadsilaєtsya pokuptsevі, others - pіdpriєmstvu-poseredniku, yak Got styagnuti platezhі for realіzovanі Flea pokuptsіv s i pererahuvati їh postachal- nick. Yakscho transportnі vitrati toil oplachuvatisya for rahu- pokuptsya knock, and Bulo delivered goods transport postachalnika, the oboh sets rozrahunkovih dokumentіv zaznachaєtsya scrip vitrat the agriculture, SSMSC pіdlyagayut vіdshkoduvannyu. Yakscho tsі vitrati Got vіdshkodovuvati pіdpriєmstvo-poserednik, the stench deprivation zaznachayutsya in Yogo komplektі rozrahunkovih dokumentіv.

Operatsії s tranzitnoї realіzatsії tovarіv vіdobrazhayutsya in sistemі rahunkіv so very, yak Obl_k realіzatsії tovarіv Zi skladіv s tієyu rіznitseyu scho pridbannya i vіdvantazhennya tovarіv pokuptsyam vіdobrazhayut odnochasno, propuskayuchi rakhunok "goods".

B.4.4.3.4.3. Obl_k vnutrіshnosistemnogo vіdpusku tovarіv

Realіzatsіyu tovarіv potrіbno vіdrіznyati od vnutrіshnosistemnogo vіdpusku tovarіv, pid Yakim rozumіyut vіdpusk tovarіv s database i rozpodіlchih skladіv Wholesale of companies іnshim rozdrіbnim pіdpriєmstvam that pіdpriєmstvam Gromadska harchuvannya, SSMSC incoming to warehouse odnієї organіzatsії. Vnutrіshnosistemny vіdpusk tovarіv vіdbuvaєtsya in order їh peremіschennya for rozporyadzhennyam organіzatsіy.

Turnover vnutrіshnosistemnim vіdpuskom tovarіv oblіkovuyut okremo od realіzatsії tovarіv storonnіm pokuptsyam on rahunku "Vnutrіshnosistemny vіdpusk tovarіv". Zavdyaki tsomu unikayut re vіdobrazhennya realіzatsії tovarіv.

Procedure oblіku operatsіy іz vnutrіshnosistemnogo vіdpusku tovarіv analogіchny order oblіku operatsіy s realіzatsії currents varіv Zi skladіv, okrіm vipadkіv styaguvannya s pokuptsіv so on the title of vіdrahuvan korist bazi. Such vipadkah Flea vіdpuskayut for kupіvelnimi tsіnami s Contributions to rozrahun- kovih dokumentіv as set by rozmіru vіdrahuvan (natsіnki warehouse). Prote vіdpuschenі Flea s debit credit rahun- i ka 'Vnutrіshnosistemny vіdpusk tovarіv "vіdobrazhuyutsya in odnіy otsіntsі - for kupіvelnimi tsіnami, to balance rakhunok not Got.

Poyasnyuєtsya tse st tim, scho s once the goods optovі bazi peredayut for vnutrіshnosistemnim turnover znizhki, oderzhanі od postachalnikіv.

On the bag vіdrahuvan, obsession on pokrittya costs for vnutrіshnosistemnim vіdpuskom tovarіv, roblyat records:

Debit rahunka "Rozrahunkovy rakhunok"

Credit rahunka "INSHI operatsіynі income" subrahunok "Vіdrahuvannya, oderzhanі s vіdpusku tovarіv".