Accounting rules apply to organizations of any field of activity, any form of ownership. However, each industry has its own characteristics of reflecting the state of funds and their sources, calculating taxes and compiling financial statements. What nuances should an accountant of a wholesale trade enterprise take into account? Is accounting different for businesses using different tax systems? We will tell you in this article about accounting for wholesale trade at an enterprise.

Differences between wholesale and retail

Civil and tax law does not contain a specific definition of wholesale trade. This means the sale of goods in large quantities. The main document is the supply agreement. Wholesale trade is carried out on a non-cash basis.

Unlike wholesale, retail is the sale of goods in small quantities for personal consumption. Buyer retail network purchases goods not for commercial activities. At retail, goods are sold both for cash and by transfer. The basis for the sale is the purchase and sale agreement.

Accounting in wholesale trade organizations

Accounting in wholesale trade organizations should cover the following points:

• reflection of inventory receipts;
• internal movement of goods and materials;
• sale of goods.

Receipt of inventory to the warehouse

When inventory is received at a wholesale trade enterprise, the following entries are made:

When a wholesale trade organization receives inventory, it is necessary to include in its cost the costs associated with delivery, insurance of inventory items, customs duties, services of intermediary organizations, payment for information and consulting services provided by third-party companies.

For the amount of such costs:

Dt 41 Kt 60.

Internal movement of goods in a warehouse

After the goods arrive at the warehouse of the wholesale organization, they can be transferred to other divisions of the enterprise. Costs associated with such relocation are included in expenses for ordinary activities. If services for moving cargo from one warehouse to another were performed by third-party carriers, then the costs of paying for their services are reflected in the entry:

Dt 44 Kt 60 – for the cost of services of a third-party carrier;

Dt 19 Kt 60 – VAT on carrier services.

Sales of goods in wholesale quantities

When selling goods, the following entries are made in the accounting of a wholesale trade enterprise:

Accounting for the sale of goods in a wholesale trade organization is kept on account 90. Read also the article: → “”. Sub-accounts are opened for the account:

• 1 – to account for sales revenue;
• 2 – to account for the cost of goods sold;
• 3 – for accounting for VAT on sold inventory items;
• 9 – to account for the financial result for the reporting period.

Differences in accounting from retail trade

Unlike wholesale trade in retail, an enterprise has the right to account for goods both at the purchase price and at the selling price, subject to separate accounting of the markup. The chosen accounting option must be recorded in the accounting policy of the legal entity.

A retail trade enterprise must use account 42 to account for the markup if the received goods are accounted for at the selling price:

Dt 41 Kt 42.

The receipt of goods at purchase prices is reflected in accounting in the same way as at a wholesale trade enterprise.

If the accounting of goods in retail is carried out at the selling price, then when selling it, in contrast to wholesale trade, an additional entry is made:

Dt 90 Kt 42 (reversal) – trade margin written off.

Features of accounting for certain types of products in wholesale trade

Alcohol products at wholesale outlets: postings

Alcohol products in wholesale trade are accounted for at actual cost, which does not include VAT. Upon receipt of alcoholic products:

Dt 41 Kt 60.

Unlike VAT, excise taxes on purchased goods are included in its price. Excise taxes are paid only by alcohol producers. VAT on purchased goods:

Dt 19 Kt 60.

Example. Polyus LLC purchased 1,500 bottles of cognac from the manufacturer for a total amount of 468,696 rubles (including excise tax 97,200 rubles, VAT 71,496 rubles). The entire batch of cognac was sold a day later for 566,400 rubles (including VAT 86,400 rubles).

Fuel and lubricants and petroleum products - wholesale under license

For companies involved wholesale trade nd, subject to storage of fuels and lubricants and petroleum products in their own containers, it is necessary to obtain a license to carry out this type of activity. If the wholesale trade of fuels and lubricants and petroleum products is carried out under the condition that the storage of the goods is carried out on contractual terms by a third party, then obtaining such a license is not the responsibility of the wholesaler.

Most of the fuels and lubricants and petroleum products are excisable goods. Wholesale trade enterprises that have a license and certificate for operations with petroleum products are allowed to deduct excise tax on purchased goods. If the organization does not store fuel and lubricants and does not have a certificate, then the excise tax is included in the price of the goods and is not taken into account for reimbursement.

Transactions on the wholesale trade of fuels and lubricants and petroleum products are reflected in the accounts using standard account correspondence.

Taxation system for wholesale trade enterprises

A wholesale trade enterprise may apply different taxation systems. If, upon registration, the organization did not submit applications to the tax authorities for any taxation regime, then the general system is applied by default. OSNO has certain advantages and disadvantages for a wholesale trade enterprise.

The advantages of OSNO include:

• enterprises using OSNO are VAT payers. Many buyers using the same system prefer to buy goods in such a way that they can claim VAT for credit. This means that if a wholesale seller switches to the simplified tax system, then, with a high degree of probability, he will have to reduce the price of the goods by 18% compared to competitors who are VAT payers;
• if at the end of the year a negative financial results, then the loss can be taken into account in the declaration and not pay income tax.

For other wholesale companies, “simplified” is preferable. The advantages of this tax system include a low tax burden. Therefore, the simplified system is suitable for highly profitable types activities. The simplified tax system is not beneficial for organizations whose activities result in a loss, as well as those with high distribution costs.

When choosing a simplified tax system, you need to correctly determine the tax base and rate. If a company is able to document most of its costs and the cost of goods, then it is more profitable to use the “income minus expenses” system. Otherwise, you can settle on the simplified tax system at a rate of 6% and the “income” base.

Wholesale trade enterprises cannot apply UTII. This regime is provided for retail trade, subject to certain conditions.

Answers to pressing questions

Question No. 1. How to reflect on the accounts the exchange of goods between two trading organizations?

During the exchange of goods Special attention attention should be paid to the correctness of their assessment. The price of goods under such an agreement should not differ from the market valuation of similar goods by more than 20%. When exchanging goods in the accounting of an enterprise engaged in wholesale trade:

Question No. 2. The main activity of the company is wholesale trade. In the future, it is planned to sell some of the goods at retail, and some wholesale. The company applies a general taxation system. How to correctly reflect the accounting of goods in wholesale and retail on accounts?

All inventories intended for sale should be capitalized on account 41 in the subaccount opened to reflect inventories in wholesale trade. VAT is shown separately.

On account 41, inventory items can be accounted for both at the purchase price and at the selling price (using account 42). The method of reflecting the value of inventories must be fixed in the accounting policy. Retail and wholesale goods must be taken into account separately. To do this, two sub-accounts are opened for account 41:

• 1 – Wholesale goods;
• 2 – Retail goods.

If it is not known in advance which part of the inventory will be sold wholesale and which at retail, it is advisable to receive them in subaccount 1 of account 41.

• Dt 41/1 Kt 60;
• Dt 19 Kt 60;
• Dt 68 Kt 19.

When transferring inventory to retail:

Dt 41/2 Kt 41/1.

At the same time, wiring is done:

Dt 41/2 Kt 42 – by the amount of the trade margin.

When selling on account 90, you need to open two sub-accounts to reflect income from wholesale and retail trade.

Question No. 3. When receiving inventory items at a trading company, a shortage was detected. What documents do I need to document this and how to reflect it on the accounts?

The shortage that is discovered upon acceptance of goods and materials can be either within the limits of natural loss or in excess of it. In the first case, the shortage amounts are included in distribution costs. In another option, the cost of missing goods must be reimbursed by the supplier or transport company. To do this, the recipient of the goods submits a claim to the carrier or supplier. This is formalized by a commercial act or an act establishing a discrepancy. To account for shortages, you must use account 94.

Question No. 4. The company is engaged in wholesale trade and applies a general taxation system. How to reflect the markup on goods sold? Should I use count 42?

In wholesale trade, goods are accounted for at the purchase price. When they are sold, it is written off from account 41 to the debit of account 90. On the credit side, account 90 shows income from the sale of inventory items. The markup in this case is the difference between the debit and credit turnover of account 90. It is advisable to use account 42 in retail trade when inventories are accounted for at sales prices.

Question No. 5. What expenses should be included in the cost of purchased goods?

The price of the product should include all direct costs of its acquisition. These are the costs of delivery of goods and materials, customs and non-refundable tax payments, consultation costs, intermediary services, and insurance payments.

Retail trade is a favorite industry for inspections by various regulatory authorities. After all, in this business, most of all, there is a maximum cash turnover; this forces the tax authorities to be more careful when checking these types of businesses. This is why it is so important to organize proper accounting. In this article we will look at how accounting is carried out in retail trade.

Accounting for goods in trade

Accounting for inventory items is carried out on active-passive account 41 (see → “ “.). The value of property can be reflected both at purchase prices and at sales prices.

Important! The chosen accounting method must be recorded in the organization's accounting policies.

Let's look at the pros and cons of each accounting method in more detail.

Accounting for goods at purchase prices

The purchase price accounting method is more typical for wholesale trade or for retail sales single items, for example household appliances or furniture. That is, when it is possible to track the batch and the purchase price of goods and materials: quantitative and total accounting. This approach will more correctly reflect the result of the transaction for each product and, if the company uses modern systems inventory accounting, then organizing accounting using this method is easy even in a huge supermarket. But if the store is small, there are no automated systems, and the assortment is quite extensive, for example in grocery stores, then accounting for inventory items at purchase prices is a very labor- and time-consuming matter.

On to the cons this method can be attributed:

• Increased expenses ( automated systems or hiring a separate specialist);
• Time costs and errors during inventory;
• Errors in determining the retail price, because purchasing prices are constantly changing even from one supplier;
• Lack of efficiency, etc.

Therefore, inventory accounting in retail is most often carried out at sales prices.

Accounting for goods at sales prices

To organize accounting in this way, a markup is added to the purchase price, which is reflected in 42. This account is passive, that is, turnover is carried out only on credit.

Important! The trade margin is not taken into account in the balance sheet, and therefore the cost of inventory items is entered into the document only at purchase prices, regardless of the chosen method of accounting for goods.

The amount of the markup can be determined by:

• Adding a certain percentage to the purchase price;
• Adding the same amount to the price of each product;
• Establishing a single price for a certain type of product and subtracting purchases from it.

In retail, option 3 is most often used, since different suppliers may have different prices for the same product. And so that sellers do not get confused, a single price is set for it.

Documentarily, the amount of markup for each receipt of inventory items is reflected in the register of retail prices. The most convenient way is to draw up a new document for each receipt of goods. You can develop the form yourself. The following details must be specified:

• Title of the document;
• Date and number;
• Nomenclature;
• Purchase price;
• Extra charge;
• Selling price;
• Signatures of responsible persons.

Goods accounts

In accounting, goods are recorded in account 41 “Goods”. In the Instructions for using the Chart of Accounts accounting, approved by Order of the Ministry of Finance of the Russian Federation No. 94n dated October 31, 2000, it is indicated that account 41 is intended to summarize information on the availability and movement of inventory items (material assets) purchased as goods for sale. Organizations engaged in trade also take into account 41 purchased containers and containers of their own production.

For analytical accounting of goods in the working chart of accounts, the following subaccounts can be opened for account 41 “Goods”:

• 41.1 “Goods in warehouses”
• 41.2 “Goods in retail trade”,
• 41.3 “Containers for goods and empty”
• 41.4 “Purchased products”

Some types of goods are recorded on off-balance sheet accounts:

• 002 “Goods accepted for safekeeping”
• 004 “Goods accepted for commission”

Accounting for goods in wholesale trade

• D19 K60 — VAT included D68
• K19 - VAT offset from the budget

• D44 K70,69,02,76,71 - distribution costs accrued
• D90.2 K44 - distribution costs written off

• D90.9 K99 - profit
• D99 K90.9 - loss

Accounting for goods in retail trade at purchase prices

Accounting entries for the purchase of goods from a supplier:

• D41 K60 - goods are registered at actual cost
• D19 K60 — VAT included
• D60 K51 - payment to the supplier for the goods

Accounting entries for the sale of goods to the buyer:

• D62 K90.1 - sales price including VAT
• D90.3 K68 - VAT payable has been accrued
• D90.2 K41 - goods sold are deregistered at actual cost (either by unit of account of goods or by FIFO)
• D51 K62 - payment received from the buyer
• D44 K70,69,02,76,71 - distribution costs accrued for the reporting month

Determination of financial result

• D90.9 K99 - profit
• D99 K90.9 - loss

Accounting for goods in retail trade at sales prices

If accounting for goods in retail trade is carried out at the selling price, this must be indicated in the accounting policy of the organization.

Accounting entries for the purchase of goods from a supplier:

• D41 K60 - goods are registered at actual cost
• D19 K60 — VAT included
• D68 K19 - VAT offset from the budget
• D60 K51 - payment to the supplier for the goods
• D41 K42 - trade margin accrued on capitalized goods

Accounting entries for the sale of goods to the buyer:

• D50 K90.1 - sale of goods to the buyer at sale price
• D90.3 K68 - VAT payable on the sales price
• D90.2 K41 - sold goods written off at sales price
• D90.2 K42 - reversal of trade margin
• D90.2 K44 - distribution costs for the reporting month are written off

Determination of financial result

• D90.9 K99 - profit
• D99 K90.9 - loss

Calculation of trade margins in retail trade

1. Determine the average percentage of trade margin
   Trading = balance at the beginning of the month on account 42 + turnover on K42 × 100% markup turnover on K41 + balance at the end of the month on account 41
2. We determine the balance at the end of the month for account 42
   balance at the end of the month on the account 41 x average % markup
3. Determining the trade margin
   Trading margin = balance at the beginning of the month on account 42 + turnover on K42 - balance at the end of the month on account 42

Accounting with the principal

The principal reflects the proceeds from the sale of goods on the date of receipt of the commission agent's notice of shipment of the goods to the buyer. The principal reflects all business transactions on the basis of the commission agent's report.

Accounting entries for the sale of goods by the principal:

• D45 K41 - shipment of goods at actual cost
• D62 K90.1 - for sale price including VAT
• D90.3 K68 - VAT is charged on the sales price
• D90.2 K45 - goods are deregistered at actual cost

We reflect the commission agent's remuneration:

• D44 K76.Commissioner - for the amount of remuneration excluding VAT
• D19 K76.Commissioner - VAT on remuneration is taken into account
• D68 K19 - upon fulfillment of obligations
• D44 K70,69,02,76,71,04,05 - distribution costs accrued for the reporting month
• D90.2 K44 - distribution costs for the reporting month are written off

Determination of financial result

• D90.9 K99 - profit
• D99 K90.9 - loss

We read out the commission agent's remuneration:

• D76. Commission agent K62 - for the amount of remuneration
• D51 K62 - received cash from the commission agent minus remuneration

Accounting with a commission agent

Accounting entries for the purchase of goods from the principal:

• D004 - goods received on commission at the agreed price

Accounting entries for the sale of goods to customers:

• K004 - goods shipped to the buyer
• D62 K76.Committent - for the sale price of the goods including VAT at a negotiated price
• D51 K62 - payment received from the buyer for the shipped goods

We charge commission:

• D76.Committent K90.1 - commission accrued
• D90.3 K68 - VAT charged on commission
• D76.Committent K51 - revenue is transferred to the committent minus commissions and other expenses paid at the expense of the committent.

Determination of financial result:

• D26 K70,69,02,10,76,71 - commission agent’s expenses accrued
• D90.2 K26 - commission agent's expenses written off
• D90.9 K99 - profit
• D99 K90.9 - loss

Features of accounting for distribution costs in trade

The standard nomenclature of distribution costs reflected in account 44 has been approved Methodological recommendations Trade Committee of the Russian Federation.

Accounting entries to reflect distribution costs:

• D44 K70,69,02,04,05,71,76,60 - reflection of distribution costs for the reporting month
• D90.2, 90.7 K44 - write-off of costs at the end of the month

At the end of the month, the balance on account 44 can only be in the part of transport costs attributable to the cost of unsold goods. This must be indicated in the accounting policies of the organization.

Determination of the average percentage of distribution costs:

average % of costs = (balance at the beginning of the month on account 44 + transportation costs for the month) x 100% of circulation (turnover on K41 + balance at the end of the month on account 41)

Legislators approve for all types of activities, the industry specifics of each of them are enshrined in the relevant legal regulations and are taken into account by financial workers. Accounting in trade is traditionally divided into accounting for wholesale and retail transactions.

Wholesale and retail trade: differences

The sale of goods is carried out manufacturing enterprises purchasing goods for resale from various suppliers. Transactions involving the acquisition of components from other enterprises and the subsequent assembly of their own products are also recognized as commercial.

Retail – is the process of selling goods to the public individually or in small quantities, purchased for personal consumption or non-commercial use.

Wholesale trade is characterized by the sale of goods in large quantities to trading companies or other economic entities for their further sale or processing.

Retail trade accounting: postings

Information about the balances and movement of goods and packaging (purchased or self-made) is summarized on the account. 41 “Goods” with corresponding subaccounts:

41/1 “Goods in warehouses”;

41/2 “Retail goods”;

41/3 “Tara”, etc.

Analytical accounting of goods is carried out for each materially responsible person in the statements with separate positions for the names of goods, divided by grades, sets, batches, bales. If necessary, inventory items are taken into account by storage location - warehouses, workshops, etc.

There are features in maintaining records for the capitalization of inventory items at purchase and sale prices.

Accounting in trade, postings:

Accounting in retail trade at sales prices is characterized by the use of accounts. 42 “Trade margin”. In this case, the account is credited simultaneously with the entry for the receipt of inventory items. 42 with debit account. 41 for the amount of the difference between the cost of purchasing goods and sales. In addition, on the account. 42 records the amount of discounts provided by suppliers, markups for expected losses of goods, etc.

The amount of markup on goods sold, transferred or written off is reversed from the credit account. 42, corresponding with account. 90 "Sales". The accountant clarifies the amounts of the markup on unsold inventory items by coordinating the availability of goods according to the inventory list on a certain date with the amount of the markup calculated by the economist. Postings in retail trade taking into account goods at sales prices:

Goods transferred for processing to other companies are accounted for in a separate subaccount.

Example

The company purchased for resale 10 kg of nails in the amount of 1,100 rubles, including VAT - 168 rubles, as well as 50 packaging boxes in the amount of 250 rubles. including VAT – 38 rubles. These goods have been transferred to another organization for packaging. The price of packaging one box was 1.2 rubles. including VAT 0.2 rub. Transactions in trade:

		Amount (rub.)	Operation
			Nails have been capitalized
			Boxes for nails received
41/5 “Goods transferred for processing”			Transfer of goods to partners
			Packing boxes delivered
44 "Costs"			Packaging costs (1 rub. * 50 boxes = 50 rub.)
			VAT (0.2 * 50 = 10 rub.)
			50 packaged boxes of nails were taken into account (50 * 22.88 = 1144 rubles)

Losses, damage, defects: accounting in trade

Postings in trade for writing off damaged or missing inventory items directly reflect their value and its subsequent write-off as losses of the enterprise or recovery from responsible persons who committed the losses:

In the same way, they write off defects in trade. The transactions presented in the table reflect the option when the company does not send the defective product to the supplier.

Accounting in wholesale trade

Accounting records in wholesale trade enterprises, postings:

Commission trading: transactions with the commission agent

As part of the retail trade, commission trade is also carried out, which is characterized by the acceptance of goods on commission from the consignor for the purpose of further sale. Accounting for consignment retail trade uses off-balance sheet accounts.

Accounting entries in retail trade with UTII

Accounting in trade organizations carried out on various taxation systems, incl. on UTII. In this case, tax payments are fixed and are calculated based on the characteristics of this special regime.

Accounting in trade using UTII, as with OSNO, comes down to the capitalization of inventory items, calculation of markups and derivation of the results from trading activities. UTII is applied (if the founder or entrepreneur wishes) if retail trade is carried out:

• in stationary premises with an area of ​​no more than 150 sq.m. for each object of taxation;
• indoors trading network without own trading floors;
• at places of trade that are non-stationary in nature (trays, etc.).

Features of accounting in retail with application of UTII is the fact that there are no VAT calculations, and the single imputed tax is determined by calculation at the end of each quarter. Accounting entries in trading on UTII:

The purpose of trade organizations is to make a profit from the sale of goods to the public (in retail) or other companies (in wholesale organizations). Like other types of work, sales activities have their own specifics, for example, creating markups and accounting for goods.

Accounting in trade organizations

The main task of trading economic entities is the purchase of material assets for the purpose of subsequent resale. There is a cost difference between the purchase price and the selling price. Due to the markup, it is necessary to cover related expenses, the remainder is considered as profit. Trade is divided by type of activity into general and retail. Having similar characteristics, these 2 different activities have their own characteristics. The algorithm in retail trade is different from the process of selling goods to large buyers. Retail sales involve the transfer of a small quantity (usually piece) of goods to the public. Wholesale trade is carried out as work with intermediaries. The product is sold in large quantities to others legal entities. In this case, the purpose of the product is further sale to the population or use for one’s own needs, for example, for processing, as ingredients, etc.

Despite the similarity of operations, accounting for each type of trade has its own characteristics. Legislation has its own requirements for sales different types. They have special features and fixing actions of wiring.

Accounting for goods at trade enterprises

Wholesale sales differ from retail sales in larger volumes, the need for transportation and warehousing. The significant scale of shipment allows us to reduce prices due to the high level of turnover. Retail is focused on end consumers, while wholesale works with intermediaries.

The sale of large quantities of goods occurs in wholesale companies for non-cash payments; payment from the population for the sale of small volumes in cash or using payment terminals is not provided. Wholesalers can act either directly as manufacturers selling their own products or as intermediaries. The greater the turnover, the lower the selling prices.

Trade accounting is based on the main account used - these are 41 “goods”, equally important for wholesalers and representatives of retail sales. A number of sub-accounts are opened for the account; their use depends on the nature of the activity. There are subaccounts such as:

• 41-1 “Goods in warehouses”;
• 41-2 “Retail goods”;
• 41-3 “Commodity packaging, including empty”;
• 41-4 “Purchased inventory items for further sale.”

Analytical accounting for 41 accounts is carried out by type of goods, and, if necessary, by grade, batch, and storage location.

An organization, in addition to its own trade, can take inventory for safekeeping. Then 41 accounts are used, and off-balance sheet accounts, for example, account 002 reflects the values ​​transferred for safekeeping, and account 004 - goods that were accepted under the commission agreement.

If the main activity of an economic entity is not trade, then other records and postings are used if inventory items are available. Accounts not directly related to the sale of goods: 15, 16, 10 and others.

At the same time, the organization can have both retail and sales in large quantities. In such situations, goods should be accounted for separately using subaccounts on account 41. Thus, valuables intended for wholesale are accounted for on account 41-1. Receipt for sale individuals is recorded by entry from count 41-2.

But sometimes it is initially unknown how much of a homogeneous product will be used for large-scale or small-scale trade. In such cases, the total amount of receipt is initially reflected by posting using subaccount 41-1 “retail goods”: Dt 41-1 - Kt 60. After the decision to transfer valuables to retail sales, internal movement of goods occurs, which is reflected in the entries:

• 41-2 ― 41-1 ― transfer of inventories to a retail warehouse;
• 41-2 ― 42 ― trade margin.

The income received is also divided in account 90 into 2 types of revenue: wholesale and retail.

Accounting in a wholesale company: features

Wholesale trade enterprises use slightly different accounting principles than the sale of goods to the public. One of the main differences is that there is no need for trade margins allocated in separate accounts. For wholesale trade, the following entries are recorded:

• Dt 41 - Kt 60 - purchased goods and materials for resale;
• Dt 19 - Kt 60 - VAT allocated;
• Dt 62 - Kt 90-1 - goods sold;
• Dt 90-3 ― Kt 68 ― VAT is charged upon sale;
• Dt 90-2 - Kt 41 - reflects the cost of valuables sold;
• Dt 44 - Kt 10, 62, 70 and others - current sales costs are reflected;
• Dt 90-2 - Kt 44 - write-off of sales expenses.

The cost includes not only the amounts spent on purchases. This also includes delivery costs, material, consulting, and wages trade-related employees, calculation of insurance premiums and others. It also takes into account the costs that arise in the event of internal transfer of goods to the warehouse.

Based on the results of the period, the financial result is determined. Postings in trading when generating profit are reflected in the following entries: Dt 90 - Kt 99.

Accounting in wholesale trade allows accounting for goods only at sales prices, unlike accounting in retail. This provision is recorded in the accounting policy.

Taxation for wholesale trade entities

Among the taxation systems used, the sale of goods in wholesale trade organizations actively uses 2 - this is a general or simplified system. UTII is not suitable for these purposes, since it assumes retail trade turnover.

Accounting in trade organizations common system involves mandatory VAT calculation (in most cases). Used by taxpayers with large turnover and significant amounts of revenue. In some situations it is preferable, since many counterparties seek to work with those who charge VAT. However, OSNO requires more detailed accounting, which requires additional labor and financial costs.

Most subjects wholesale prefer a simplified system, which is characterized by fewer transactions and optimization of tax deductions. Do not forget to use the simplified tax system to select the object of taxation, which must be taken into account when calculating contributions to the budget. If the receipt of goods from suppliers for subsequent resale is recorded in full, then most often the choice is made in favor of the “income minus expenses” object with a rate of 15%.

The structure of accounting in trade organizations depends on the nature economic activity. Automation of accounting involves a more detailed analysis of the receipt and sale of products.