Quoting the ITS article
Comparison of methods of accounting for goods in retail trade
https://its.1c.ru/db/hoosn#content:695:hdoc

This article provides a comparison of different retail accounting methods.

In the program "1C: Accounting 8"(rev. 3.0) supported four methods of accounting for goods in retail trade:

• Accounting in NTT (manual retail outlet) at the cost of purchasing goods (account 41.02 “Goods in retail trade (at purchase price);
• Accounting in NTT (non-automated retail outlet) at the sale price of goods (41.12 “Goods in retail trade (in NTT at sales value”);
• Accounting in ATT (automated point of sale) at the cost of purchasing goods (account 41.02 “Goods in retail trade (at purchase price);
• Accounting in ATT (automated point of sale) at the sale price of goods (41.11 “Goods in retail trade (in ATT at sales cost”).

In relation to 1C programs, a point of sale is considered:

• automated (ATT), if it is equipped with equipment that allows you to keep automated records of the nomenclature and quantity of goods sold, or if the organization of inventory control in the store allows you to generate a daily detailed report on goods sold.
• manual (NTT), if it is not equipped with equipment that allows automated recording of the nomenclature and quantity of goods sold, or if commodity accounting does not allow the generation of a daily detailed report on goods sold.

Setting up program functionality for accounting for retail transactions

• Chapter: Main–Functionality(Fig. 1).
• On the bookmark Trade checkbox must be checked Retail.
• Checkboxes Gift certificates And Alcohol products are established if the organization conducts relevant activities.

Methods of accounting for goods in retail trade

The method of accounting for goods in retail trade is determined by two parameters that are independent of each other.

1. Parameter 1 – Method for evaluating goods in retail(Section: Main – Accounting policies) (Fig. 2).

The chosen method is fixed in the accounting policy of the organization:

• at the cost of acquisition;
• at sale price.

If the program keeps records for several organizations, then each organization has its own method.

2.Parameter 2 – Type of warehouse (outlet)(Section: Directories - Warehouses) (Fig. 3).​

Each retail outlet is an element of the directory " Warehouses", which is set to a specific type:

• retail store - for ATT;
• manual point of sale - for NTT.

The "wholesale" warehouse type is not used for retail trade.

1. Accounting in NTT at purchase prices

Goods are recorded on the invoice 41.02 "Goods in retail trade at purchase price."

Revenue and VAT accrual are reflected in documents Cash receipt And Payment card transactions without breakdown by product range. For non-cash payments using payment cards, the receipt of revenue is reflected in the document.

Document Retail sales report created on the next day or later than documents are processed Cash receipt And Payment card transactions, but at least once a month. The document generates transactions for writing off the cost of goods sold and adjusting revenue (revenue transactions created when posting documents are reversed Cash receipt And Payment card transactions for the total amount and new ones are formed, broken down by item and quantity). Document Retail sales report can be entered based on the document Inventory of goods, which records the deviation of the actual availability of goods from the accounting one, the difference represents the goods sold.

With this method of accounting, the program uses off-balance sheet accounts to account for revenue RV.1, RV.2, RV.3, RV.4.

2. Accounting in NTT at sales prices

Methods for accounting for goods in NTT in retail trade are used when, at the time of revenue reflection, there is no information in the database about the nomenclature and quantity of goods sold.

Goods are accounted for in account 41.12 “Goods in retail trade (in NTT at sales price)” at sales prices, and the difference between the sale and purchase price is accounted for in account 42.02 “Trade margin in NTT”. The retail price for goods is established either by document Setting item prices, or in the document Receipt of goods.

Revenue, write-off of the cost of goods and VAT calculation are reflected in documents Cash receipt And Payment card transactions without breakdown by product range. The cost of goods is reflected in the same amount as revenue. For non-cash payments using payment cards, the receipt of revenue is reflected in the document Receipt of proceeds to the current account.

The trade margin written off in the cost of goods sold is reversed. The reversal amount is calculated in two stages. First, the average percentage of the trade margin in the selling price of the goods is calculated, then the amount of the trade margin per item sold (Fig. 5). In the program, in the calculation certificate for a routine operation, the average percentage of the trade margin in the sales price of the goods is called “Percentage of discount (mark-up) on the balance of unsold goods.”

3. Accounting in ATT at purchase prices

Goods are accounted for in account 41.02 “Goods in retail trade at purchase price.”

Revenue, write-off of the cost of goods and the accrual of VAT are reflected in the document Retail sales report Cash receipt

4. Accounting in ATT at sales prices

Methods for accounting for goods in the ATT are used if, at the time the revenue is reflected, the database contains information about the nomenclature and quantity of goods sold.

Goods are accounted for in account 41.11 “Goods in retail trade (in ATT at sales price)” at sales prices, and the difference between the sale and purchase price is accounted for in account 42.01 “Trade margin in ATT”. The retail price for goods is established by the document Setting item prices. If the retail price is not set for the product on the date of receipt, the program will not allow you to post the document Receipt of goods and will display a message about the need to create a document Setting item prices.

Revenue, write-off of the cost of goods and VAT calculation are reflected in the document Retail sales report. A document is created based on it Cash receipt(does not generate postings). Document Receipt to the current account generates a posting for receipt of revenue to the current account Dt 51 Kt 57.

When closing the month with a routine operation Calculation of trade margins on goods sold the trade margin written off in the cost of goods sold is reversed. The reversal amount is calculated in two stages. First, the average percentage of the trade margin in the selling price of the goods is calculated, then the amount of the trade margin attributable to the goods sold (Fig. 6). In the program, in the calculation certificate for a regulatory operation, the average percentage of the trade margin in the sales price of the goods is called " Percentage of discount (mark-up) on the balance of unsold goods".

Total accounting at retail sales prices (for 1C: Accounting 8.3, edition 3.0)

This article will discuss how to set up cost (total) accounting in troika for retail trade.

Theoretical excursion

Total accounting of goods in retail is suitable for cases when it is not necessary to maintain quantitative accounting by item.

Typically, total accounting is used in retail in special modes(USN, UTII). In these cases, there is no need to calculate income tax, for which the use of only cost accounting would be insufficient and would require double accounting.

The cost scheme for accounting for goods assumes that accounting is carried out for goods as a whole without dividing them into separate names, which is of course very convenient for an accountant. Moreover, goods are taken into account at sale price.

By sales means that we store both the cost and markup of the goods in one pile.

Let's look at an example.

We bought 2 chairs from the supplier for 3000 rubles. We are going to sell the chairs for 3500.

In this case, 3000 is the cost of the chair or, in other words, the purchase price, 500 is the markup on the chair, 3500 is the selling price.

The postings will be like this:

Dt 41 CT 60 2*3000
Dt 41 CT 42 2*500

Thus, we wrote down not only the cost of the goods to account 41, but we also added a markup of 500 rubles for each chair, thus forming the selling price.

It turns out that after the goods arrive, we have 7,000 rubles on account 41, and 1,000 rubles on account 42.

If we are asked what percentage of the trade margin is included in the sales price at the moment, we will make the following calculation:

Percentage of trade margin = 100 * Kt (balance) 42 accounts. / Dt (balance) 41 accounts. = 100 * 1000 / 7000 = 14.286%

Let’s assume that this month we sold 3,500 rubles worth of chairs (note that it doesn’t matter to us what kind of chairs they were or how many there were, although in our example this is obvious). The postings will be like this:

Dt 50 CT 90.01 3500
Dt 90.02 CT 41 3500

We reflected revenue at 90.01 and wrote off the selling price of the goods to cost 90.02. It turned out that the difference between revenue and cost was 0 rubles and we did not make a profit.

Of course this is not true. And the operation of writing off the trade margin at the end of the month will reflect our profit as follows.

To begin with, we will calculate the average percentage of the trading margin for the month using the following formula (it is basically similar to the previous one, but more complete and is intended specifically for calculating the average trading margin):

Percentage of average trade margin = 100 * TN / (PS + ABOUT), Where
TN- balance of the trade margin (credit balance on account 42.02 at the end of the period);
PS- balance of goods at sales value (debit balance on account 41.12 at the end of the period)
ABOUT- sales amount in sales prices (turnover to the debit of account 90.02 from the credit of account 41.12 for the period)

In our case,
TN - 1000 rubles
PS - 3500 rubles
OB - 3500 rubles

The total percentage of the average trade margin will be 100 * 1000 / (3500 + 3500) = 14.286%

What does this percentage give us? It gives us the opportunity, knowing the amount of sales for the period in sales prices ( ABOUT), calculate how much trade margin was realized in this sales amount. In other words, how much profit did we make?

Realized trade margin = ABOUT* 14.286% = 3500 * 14.286% = 500 rubles

Let’s adjust the cost of goods sold, and at the same time write off the trade margin realized for the month:

Dt 90.02 CT 42.02 -500 rubles

Please note that trade margins are written off using the reversal method.

And now the difference between revenue (90.01) and cost (90.02) is exactly 500 rubles.

Let's finally try to implement our training example in the 1C: Accounting 8.3 database, edition 3.0.

Practical part

The first thing we will do is set up an accounting policy. To do this, go to the “Main” section and select the “Accounting Policy” item there ():

The accounting policy for this year will be opened. Let us indicate the method of valuing goods in retail - “At sale price”:

Let's save the changes in the accounting policy and go to the "Directories" section. There we will open the item “Warehouses” ():

In the list of warehouses that opens, click the “Create” button, a new warehouse card will open - fill it out as in the figure below:

Let's save the new warehouse and go to the "Purchases" section. Open the item "Receipts (acts, invoices)" ():

Let's create a new goods receipt and fill in its header, as in the figure below:

At the moment when we substitute a retail warehouse, the program will ask us whether we need to collapse the tabular part for the product - we will answer in the affirmative, so that the tabular part does not contain items (we have total accounting). Let's fill out the tabular part as in the figure below:

Let’s post the document and see its postings (button DtKt):

The wiring corresponds to what we wrote in theory.

Let's go to the "Bank and cash desk" section to reflect the revenue for chairs (at 3500). Let's open "Cash documents" ():

Let's create a new incoming order and fill it out, as in the figure below:

Let's post the document and see its postings (button DtKt):

All that remains is to close the month so that the realized trade margin is written off. To do this, go to the “Operations” section and open “Month Closing” ():

Let's close the month for January 2014:

After this, find the item “Calculation of trade margins on goods sold” in the month-end closing and left-click on it:

In the menu that opens, select “Show transactions”.

Goods are material assets that an organization purchases from a supplier (seller) for the purpose of their further resale. Moreover, the sale of goods refers to the usual activities of the enterprise. In this article we will dwell in more detail on how to accept goods for accounting, at what cost they should be received and to what account.

Goods may be received at the enterprise warehouse by:

• Purchase price;
• Sales price;
• Registration prices.

Moreover, wholesale trade enterprises can only use the first and third methods. Retailers can use any of the three presented.

Let us consider in more detail each of these methods of accounting for commodity values.

Accounting for goods at purchase price

If a trade organization chooses this method of accounting for goods, then its decision must be reflected in the order on accounting policies.

The purchase price includes the direct cost of the goods indicated in the supplier’s documents, minus VAT. In addition, this includes all associated costs associated with the receipt of goods at the warehouse (transportation costs, procurement costs, etc.).

Transportation and procurement costs (TZR) can either be included in the purchase price of the goods or be allocated separately to the account for accounting expenses for sales. This will be discussed in more detail in.

To reflect all transactions related to goods, there is account 41 “Goods”, this is an active account, the debit of which reflects the receipt of goods, and the credit their write-off (disposal). Read about the disposal of goods. We also suggest reading about the corresponding wiring.

When accepting goods for accounting, the accountant performs posting D41 K60. The cost of this transaction does not include VAT. That is, if the supplier presented an invoice with a allocated amount of value added tax, then VAT is allocated from the cost of the goods by posting D19 K60, after which it is sent for reimbursement from the budget D68/VAT K19.

If transportation and procurement costs are also included in the purchase price of the goods, then posting D41 K60 (76) is reflected, VAT on TZR is also allocated separately by posting D19 K60 (76).

Postings upon receipt of goods:

Accounting for goods at sales price

This method of accounting for goods is used only by retail enterprises. Its essence lies in the fact that commodity values ​​are accounted for in account 41, taking into account the trade margin. For these purposes, additional account 42 “Trade margin” is introduced.

First, goods are debited to the account. 41 at the purchase price (posting D41 K60) excluding VAT, after which a trade margin is added using posting D41 K42.

When the goods are sent to, the trade margin will be deducted from the credit account 42 using the “reversal” operation (entry D90/2 K42). In this case, the amount of write-off of the trade margin must be proportional to the goods shipped.

If goods are sent for other needs, then the trade margin is written off to the account to which the goods are written off.

Postings to account 41:

Accounting for goods at discount prices

This method involves the use of pre-established discount prices. When goods arrive, they are debited to the account. 41 already at the discount price. In order to reflect the difference between the accounting value and the purchase value, two additional accounts are introduced: 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets”. We have already discussed these two accounts in the topic about.

At the purchase price, goods are debited to the account. 15 using wiring D15 K60 (excluding VAT). After which the goods are credited to the account. 41 at discount prices using wiring D41 K15.

On account 15, a difference has formed between the debit and credit values ​​(purchase and accounting prices), this difference is called a deviation and is written off to the account. 16.

If the purchase price is greater than the accounting price (debit is greater than credit), then the entry for writing off the deviation has the form D16 K15. Posting is carried out exactly for the difference between the book value of the goods and the purchase price.

If the purchase price is less than the accounting price (credit is greater than debit), then the posting looks like D15 K16.

After the manipulations on the account. 16 reflects the deviation in debit or credit, which at the end of the month is written off as selling expenses. If the deviation is reflected in the debit of account 16, then the posting for writing off the deviation looks like D44 K16. If the deviation is reflected on credit account 16, then the “reversal” operation is performed - posting D44 K16.

Postings upon receipt of goods at accounting prices:

Account 41.12 "Goods in retail trade (in NTT at sales value)"

General information about the account:

Synonyms for account are: score 41.12, score 41-12, score 41/12, score 41 12, score 41@12

Account characteristics/description:

Subaccount 41.12 “Goods in retail trade (in NTT at sales price)” takes into account the availability and movement of goods in non-automated retail outlets when assessing goods in retail at sales price.

The method of valuing goods in retail is indicated in the accounting policy settings (menu "Enterprise" - "Accounting policy" - "Accounting policy (accounting)").

Analytical accounting is carried out by names of goods (grades, batches) (sub-account "Nomenclature") and places of their storage (sub-account "Warehouses"). Each name is an element of the "Nomenclature" directory. Each storage location is an element of the "Warehouses (storage locations)" directory.

Description of the parent account: Description of account 41 "Goods"

Business operations:

"Return of goods from a manual point of sale to a warehouse (retail, accounting at sales value)"

What document is used in 1s:Accounting 2.0 /1s:Accounting 3.0:
- Movement of goods Goods, products"

"Entering initial balances: goods (retail, manual point of sale, accounting at sales cost)"

What document is used in 1s:Accounting 2.0 /1s:Accounting 3.0:
- Entering initial balances in the "Enterprise" menu, type of operation: " Products and trade margins (accounts 41, 42)"

"Transfer of goods to a manual point of sale (retail, accounting at sales value)"

What document is used in 1s:Accounting 2.0 /1s:Accounting 3.0:
- Movement of goods in the "Warehouse" menu, type of operation: " Goods, products"

"Movement between warehouses of goods in a non-automated retail outlet (retail, accounting at sales value)"

What document is used in 1s:Accounting 2.0 /1s:Accounting 3.0:
- Movement of goods in the "Warehouse" menu, type of operation: " Goods, products"

What document is used in 1s:Accounting 2.0 /1s:Accounting 3.0:
- Receipt of goods and services Purchase, commission"

"Calculation of trade margins on goods at a manual point of sale (retail, accounting at sales cost)"

What document is used in 1s:Accounting 2.0 /1s:Accounting 3.0:
- Revaluation of goods in retail in the "Sale" menu

"Calculation of trade margins on goods at a manual point of sale (retail, accounting at sales cost)"

What document is used in 1s:Accounting 2.0 /1s:Accounting 3.0:
- Movement of goods in the "Warehouse" menu, type of operation: " Goods, products"

"Receipt of goods at a non-automated retail outlet. Reflection of debt to the supplier under the contract in rubles (retail, accounting at sales value)"

What document is used in 1s:Accounting 2.0 /1s:Accounting 3.0:
- Receipt of goods and services in the "Purchase" menu, the type of operation: " Purchase, commission"

"Receipt of goods at a non-automated retail outlet. Reflection of debt to the supplier under the contract in foreign currency (retail, accounting at sales value)"

What document is used in 1s:Accounting 2.0 /1s:Accounting 3.0:
- Receipt of goods and services in the "Purchase" menu, the type of operation: " Purchase, commission"

"Receipt of goods at a non-automated retail outlet. Reflection of debt to the supplier under the contract in monetary units (retail, accounting at sales value)"

What document is used in 1s:Accounting 2.0 /1s:Accounting 3.0:
- Receipt of goods and services in the "Purchase" menu, the type of operation: " Purchase, commission"

"Surplus of goods identified as a result of inventory at a manual point of sale (retail, accounting at sales value). Recognition of other income"

What document is used in 1s:Accounting 2.0 /1s:Accounting 3.0:
- Posting of goods in the "Warehouse" menu

"Acceptance for accounting of goods received free of charge, including under a gift agreement, at a manual point of sale (retail, accounting at sales value)"

What document is used in

Data: An organization on the simplified tax system (income - expenses), there is a retail store without an accounting system (ITT), from which non-cash funds are received from customers under an acquiring agreement with the bank. The organization's accounting is carried out using the "1C: Accounting 8 PROF" program, edition 2.0. The accounting policy specifies the method of accounting for goods in retail: At sales value (using account 42 “Trade margin”).

Task: Reflect the receipt of non-cash retail revenue.

Explanation: At NTT, customers pay in cash and with payment cards.

Let's read the article on ITS "Comparison of methods of accounting for goods in retail trade" in the section "Methodological support for 1C: Enterprise". The reflection of cash DS is described in detail: "Reception of retail revenue, write-off of goods sold and income from sales are reflected in one document, Cash receipt order, daily."

But non-cash retail revenue cannot be reflected using a cash receipt order, otherwise the cash book will not be valid, and the DS balances will also not correspond to reality.

Let's contact 1C technical support and get the answer:

And the receipt of revenue under the acquiring agreement is credited to the current account with the type of operation “Receipt from sales on payment cards and bank loans.”

I think those who have encountered this problem and have not found a solution will now breathe easy and reflect non-cash retail revenue from NTT using a manual operation with two entries, because at the moment there is no other way.

//Further reading is necessary only if you don’t understand anything, but want to figure it out//

When the accounting policy specifies the method of accounting for goods in retail: At sales value (using account 42 “Trade margin”), then accounting in NTT is depersonalized, and all transactions are documented in a total amount daily without specifying items, only the amount of receipt and margin.

It is necessary to keep such records if your retail store does not have an accounting system, but the turnover is very large and it is impossible to provide a report on retail sales for accounting purposes.

Let's briefly look at how such accounting is maintained in the 1C: Accounting 8 PROF program, edition 2.0.

Receipt of goods from the Counterparty (Supplier) is reflected in the document “Receipt of goods and services” with the transaction type “Purchase, commission”, in which all receipts are reflected in one total purchase amount and the retail amount, taking into account the trade margin.

Postings are generated: Dt 41.12 - Kt 60.01 (purchase amount) and Dt 41.12 - Kt 42.02 (Trade margin: the difference between the retail amount and the purchase amount).

If payments are made only in cash, then at the end of each day a “Cash receipt order” document is created with the transaction type Retail revenue for the entire cash amount received.

The document generates transactions Dt 50.01 Kt 90.01.1 and Dt 90.02.1 - Kt 41.12.

But what to do if customers pay for goods with payment cards, even if the store does not have an accounting system; no one forbade entering into an acquiring agreement with a bank and accepting non-cash payments.

After receiving funds from the buyer using a payment card, the bank, minus the commission, transfers the DS, the total amount for the period specified in the agreement, to the account of the organization with which it has an acquiring agreement. Receipt of non-cash DS is reflected in the document “Receipt to the current account” with the type of operation “Receipt from sales on payment cards and bank loans”.

Postings are generated: Dt 51 Kt 57.03 (Total amount of non-cash DS from buyers minus commission), Dt 91.02 Kt 57.03 (Amount of bank commission).

Funds have been received, but amounts from 57.03 (Sales by payment cards) and 41.12 have not been written off.

What document should I use to do this?

Let's try the document "Retail Sales Report" with the type of operation "NTT". We fill out only the tabular part “Payment cards and bank loans” for the amount of funds received by NTT from customers by bank transfer.

Postings are generated that will not help us:
Dt 57.03 - Kt 62.R - here is a positive amount
Dt 50.01 - Kt 62.R - here is a negative amount

This means that the document “Retail Sales Report” is not suitable. But which one then? No. At the moment, in the program "1C: Accounting 8 PROF" edition 2.0, version 2.0.25.5 there is no such document, everything has to be done manually with two postings Dt 57.03 - Kt 90.01.1 and Dt 90.02.1 - Kt 41.12

P.S. I wrote this article for the reason that I could not find an answer to the question posed on the Internet, ITS and other sources of information. I was able to receive an answer from the technical support service only after 3 months of correspondence. By the way, in my case, the organization had an accounting system in retail stores. But the accountant did not want the program to have a huge Nomenclature directory, did not want complex exchanges with other accounting systems, and decided to use the NTT technique. The daily life of an accountant has become easier. But such a system does not allow for correct batch accounting, since all items are impersonal in one total amount, which is unacceptable for the simplified tax system (Revenue minus expenses). Now, before each reporting, the accountant has to manually count expenses and enter them into the program, but that’s another story :)