home Accounting, auditing books Buhgaltersky Obl_k - Sopko VV

Buhgaltersky Obl_k - Sopko VV

B.4.4.3.4. Osoblivostі oblіku gross dohodіv komertsіynoї dіyalnostі od realіzatsії tovarіv in torgіvlі

Zagalnі power realіzatsії processes that obsession dohodіv od sale gotovoї produktsії that kupovanih tovarіv odnakovі. Pong boule vikladenі in poperednomu paragrafі rozdіlu. Tom then they are not spinyatimemosya.

B.4.4.3.4.1. Obl_k realіzatsії tovarіv Zi skladіv (gross)

Pіdpriєmstva optovoї torgіvlі - optovі pіdpriєmstva - zastosovuyut Dvi FORMS realіzatsії tovarіv: Zi skladіv (skladsky turnover) i transit (transit traffic).

In razі skladskoї realіzatsії Flea vіdpuskayutsya Zi skladіv optovoї bazi on pіdstavі rahunkіv invoices (in yakih zaznachayutsya naymenuvannya, Quantity, gatunok, Cena virobnichnika abo Mitnija vartіst, torgovelnі that postachalnitsko-zbutovі znizhki that natsіnki, transportnі that INSHI vitrati scho incoming to tsіni product ) SSMSC sluguyut Dali pіdstavoyu for vipiski rozrahunkovih dokumentіv, filed before payment pokuptsyam.

On the bag made before tsіni realіzovuvanih tovarіv natsіnok that іnshih peredbachenih zakonodavstvom vitrat in buhgalterskomu oblіku robitsya records:

Debit rahunka "goods", subrahunok number 1 "Product is in stock"

Credit rahunka "Torgovelna natsіnka".

On vartіst tovarіv, vіdvantazhenih i vіdpuschenih pokuptsyam, tari i pid goods poslug the agriculture, scho pіdlyagayut vіdshkoduvannyu pokuptsyami have buhgalterskomu oblіku skladayut Completion (at kasovomu metodі):

Debit rahunka "Goods vіdvantazhenі, i Realized works Hotel" - on vartіst tovarіv for sellin tsіnami, tari i poslug the agriculture, scho pіdlyagayut vіdshkoduvannyu pokuptsyami

Credit rahunka "goods", subrahunok number 1 "Product is in stock" - at vartіst tovarіv for sellin tsіnami

Credit rahunka "goods", subrahunok number 3 "Tara i pid goods empty" - on vartіst tari pid goods

Credit rahunka "Rozrahunki s debіtorami" toscho - on the bag, scho pіdlyagaє vіdshkoduvannyu pokuptsyami poslug the agriculture of companies.

In mіru nadhodzhennya platezhіv od pokuptsіv at kasovomu metodі on pіdstavі vipisok bank robitsya records:

Debit rahunkіv "Rozrahunkovy rakhunok from banks", "Monetary rakhunok" i t. Іn. - For the rest of the bag realіzovanih tovarіv for sellin tsіnami for vіdkidannya torgovelnoї znizhki on korist pokuptsіv and takozh vіdshkoduvannya tari i the agriculture poslug

Credit rahunka "Realіzatsіya" subrahunok number 1 "Realіzatsіya tovarіv gross" - on the venality vartіst tovarіv (for vіdkidannya torgovelnoї znizhki)

Credit rahunka "Goods vіdvantazhenі, i Realized works Hotel" - on vіdshkodovanu vartіst tari i poslug the agriculture.

Odnochasno robitsya records for withdrawal realіzovanih (Paid pokuptsyami) tovarіv for sellin tsіnami:

Debit rahunka "Sobіvartіst Prodan (realіzovanih) tovarіv" subrahunok number 1 "Realіzatsіya tovarіv gross"

Credit rahunka "Goods vіdvantazhenі, i Realized works Hotel".

To dwellers on debetі rahunka "Sobіvartіst Prodan (realіzovanih) tovarіv" subrahunok number 1 "Realіzatsіya tovarіv gross", has been viewed vіdobrazhena kupіvelna vartіst realіzovanih tovarіv, naprikіntsі mіsyatsya viznachayut i spisuyut way "Red reversal" (vіd'єmnim records) that sumi torgovelnoї postachalnitsko-zbutovoї znizhok and takozh postachalnitsko-zbutovoї natsіnki Adding to tsіni tovarіv, SSMSC nalezhat to realіzovanih tovarіv.

Debit rahunka "Sobіvartіst Prodan (realіzovanih) tovarіv" subrahunok number 1 "Realіzatsіya tovarіv gross"

Credit rahunka "Torgovelna natsіnka".

Yakscho natsіnka for goods not robitsya, Obl_k zdіysnyuyut analogіchno, ale without operatsіy on rahunku "Torgovelna natsіnka".

Torgovelnі that INSHI pіdpriєmstva, SSMSC nadayut torgovelno-poserednitskі Hotel, splachuyut to budget podatok on Dodanim vartіst, obchislyuvany in establishing rozmіrі to sumi rіznitsі mіzh venality tsіnoyu i kupіvelnoyu vartіstyu tovarіv (yak utvoryuєtsya for rakhunok realіzovanih znizhok, natsіnok for goods komіsіynih vinagorod toscho) .

On the bag podatku on Dodanim vartіst, yak pіdlyagaє pererahuvannyu to budget robitsya records: Costs podatkіv valovі on income:

Debit rahunka "Realіzatsіya" subrahunok number 1 "Realіzatsіya tovarіv gross"

Credit rahunka "Rozrahunki s budget for podatkah".

So rank, for credit debit i rahunka "Sobіvartіst Prodan (realіzovanih) tovarіv" subrahunok number 1 "Realіzatsіya tovarіv gross" vіdobrazhaєtsya corrupt vartіst realіzovanih tovarіv.

Synthetical i analіtichny Obl_k vіdvantazhennya that realіzatsії tovarіv Wholesale pіdpriєmstvah provadyat so very, yak i Obl_k realіzatsії gotovoї produktsії on Promyslova pіdpriєmstvah.