the main › Treatment methods › Sch 41 products. Accounting for finished products and goods according to a new account plan

Sch 41 products. Accounting for finished products and goods according to a new account plan

Product - Property owned by the organization and put up for sale. In this case, the view and cost do not matter. Goods can be both real estate and small products. Account 41 in accounting is used to reflect information about the availability of goods and its sale.

general characteristics

"Goods" - an inventory account of the company's material resources. Beginners Auditors are wondering: "Account 41 in an accounting accounting or an organization's passive?" The answer is not as folded as it may seem. It is necessary to understand that the account itself does not apply to the asset or liability. But the goods taken into account in the account 41 can easily be determined in the means or sources of the organization. Active is the property right of the company, in other words, all that belongs to her. Products are material property, and, it means, taken into account in the asset.

Based on the response received, how can I characterize the account 41 in accounting? Active or passive? Or maybe actively passive? There should be no doubt, the account 41 in accounting is active. The receipt of goods is displayed in the debit, and their write-off and the implementation of the loan. At the end of the reporting period, only debit finite balance is formed.

Account account 41

The score "goods" use enterprises of trade, equipped, sales directions, as well as specializing in public catering. In addition to the goods, the account takes into account the container, produced independently or purchased. In industry, the account is used only if the materials or products are purchased for a particular sale.

Depending on the company's policies, goods are taken into account on the sales, accounting or purchase price. When using sales prices, the difference between the cost of goods and capes (discounts) is displayed on account 42.

The goods adopted for storing duty and commission take into account the accounts 002 and 004. The account 41 in accounting has its subaccounts for the grouping of similar appointments.

Account 41 in accounting - subaccount

Analytical accounting accounts facilitate the process of grouping and evaluating the results of the financial activities of the Organization. For account "Goods" Accountant uses subaccount:

41.1 - to account for goods in warehouses;
41.2 - for accounting of goods intended for retail trade;
41.3 - for taking into account the containers under the goods or email;
41.4 - to account for purchased products.

Subsch. 41.1 It is used to control the movement of goods in the warehouses of the enterprise. Public diet uses it to account for products located in refrigeration chambers and other product storage facilities.

Subsch. 41.2 Used to record retailers. Public catering networks additionally use it to take into account utensils from glass. Subsch. 41.3 helps to count the containers under the product and empty. Subsch. 41.4 is used to take into account the availability of goods and its movement, applying accounting procedures like production reserves.

Correspondence

Account 41 in accounting is the method of monitoring and describing the procurement process and the sale of goods, which causes correspondence with most of the main accounts. Account 41 debit in wiring with accounts:

settlement operations (60, 63, 68, and 71-78);
capital (80, 88);
reserves (14);
production accounting (20, 23, 26, 29, 37);
goods (42);
accounting of cash operations (50).

Account "Goods" Corresponding to the loan with accounts:

assets (06);
reserves (10, 13, 14);
manufacturing and commodity accounting (20, from 43 to 46);
accounting of cash operations (58);
accounting of calculations (62, 63, from 76 to 79 except 77);
capital Fundamentals (80, 84, 87, 89)

In the process of drawing up quotations, do not forget that the account is 41 in accounting - active.

Reception at cost

The company in accounting documents determines the procedure for taking into account the goods received. Calling by actual cost provides for the use of supplier prices indicated in accounting documents. In addition, the cost may include payment for the services of transport companies and the process of product workpiece. The nature of accounting for these expenses is entitled to determine the organization itself.

When the auditors in practice first come the goods, there is a serious question: "Open account 41 in accounting with VAT or without VAT?" Violation of the wiring can entail problems with the transfer of tax, it is worth understanding. If the delivery company sets the invoice, then the VAT is allocated, only on a separate account. The arrival of goods should be carried out at cost less tax.

The account is debited 41 in accounting with VAT to pay with the loan. 60, after which the amount of tax is allocated and listed in the budget.

Example in the enterprise

You can more clearly trace the sequence of accounting operations, considering a specific case. We have the following source data: the company acquired borrowed funds in the amount of 480,000 monetary units (hereinafter referred to.). All the money is spent on the purchase of goods (of which the tax is 80,000 d.). During the use of a loan, the borrower bank accrued a percentage of 60,000 d. The accounting policy of the company regulates accounting interest on operating expenses. Implemented by the entire batch of goods at 720,000 dm. (Of these, the tax is 120,000 d.).

The procedure for conducting accounting quotes

DT	Kt.	Amount, r.	Characteristics of the operation
51	66	480 000	the loan amount is listed on the company's bank account
41	60	400 000	products are credited (excluding tax)
19	60	80 000	from the amount of the cost of purchased goods highlighted VAT
68	19	80 000	VAT is listed in the state budget
91.2	66	60 000	reflected accrual by the bank percent for credit
90.2	41	400 000	the price of goods for sale is written off
62	90.1	720 000
90.3	68	120 000	accrued tax for the goods implemented
51	62	720 000	received payment from the buyer

The visual example of the process of posting the goods at the enterprise clarifies the situation, and choose whether to open a score of 41 in accounting with VAT or without it - it does not have to. No matter what value is the goods take into account, VAT on account 41 do not take into account.

Accounting at the sales price

If the organization charges the goods at the price of the subsequent sale, then there is a need to apply account 42. SC. "TRADE NAME" takes into account income from the sale of goods and VAT.

The accountant performs such quotes with correspondence of accounts 41 and 42:

Dt 41 CT 42 - the markup is reflected on the goods received.
Dt 90.2 CT 42 - made a deduction of the amount of margin when selling.
Dt 41 CT 42 - Write off the discounted value of goods at the expense of the earlier charges.
Dt 91.2 CT 41 - the difference is written off between the markup and the discounted cost (in cases where the markup exceeds the amount of the markup).
Dt 44 Kt 41, Dt 44 Kt 42 - Spired goods and their trade markup for the needs of the enterprise.
Dt 94 Kt 41, Dt 94 CT 42 - Written off the amount of shortage / damage to the goods and its trade markup.

Example of accounting at a sales price at the enterprise

Suppose the conditional firm produced the following economic operations: goods purchased 12,000 rubles (including VAT 2000 rubles). The established markup rate is 30%. Accountant conducts the following calculations:

(12 000 - 2000) × 30% \u003d 3000 p. - Detected the sum of the charges for the goods.
(10 000 + 3000) × 18% \u003d 2340 p. - Calculated VAT for the cost of sale at a rate of 18%.
3000 + 2340 \u003d 5340 p. - The total amount of charge for goods taking into account VAT is calculated.

The process describes the following accounting wiring:

Quotes in the enterprise when taking into account goods at the trade value

DT	Kt.	Amount, r.	Characteristics of the operation
41	60	10 000	the goods are credited and accepted on the warehouse excluding VAT
19	60	2 000	VAT allocated from the amount of purchased goods
68	19	2 000	performed by VAT
60	51	12 000	a debt has been repaid from the bank account to the supplier
41	42	5 340	recognized charge for goods
90.2	41	15 340	written off the amount of goods for implementation
90.2	42	5 340	from the cost of goods deducted the sum of the markup
62	90.1	15 340	revenue from sales of goods
90.3	68	2 340	vAT accrual for implemented goods
51	62	15 340	buyer repaid receivables for goods

The costs of transport and other services lending from the supplier have arisen during the delivery of goods from the supplier with a score of 44 (Dt 44 Kt 60). If the company's goods paid at the end of the reporting period still not delivered, the accountant carries out the wiring of Dt 41 CT 60, while the posting to the warehouse is not carried out. When the goods go to the company's disposal, the amount of VAT is deducted and the cost of goods is listed in the debit. 60.

Features shipping goods to buyers

In cases where the contract for the supply of goods between the buyer and the manufacturer determines the transfer of the right to possession of goods and material responsibility for it, in accounting apply an account 45. At that moment, when the goods are actually shipped by the Buyer, wiring is carried out: DT 45 CT 41. After This quotation is believed to be the right and responsibility for the goods buyer.

Accounting for goods in 1C

Trade and industrial enterprises are used to simplify the work of auditors commercial metering programs. This reduces time and allows you to clearly evaluate the assets and obligations of the company. Account 41 in 1c accounting corresponds to the same accounts as in the classical version.

For the certification of the goods, you must select the item "Purchase" subparagraph "receipt (acts, invoices) in the main menu. The form of filling goods will open. Consider an example of retailing wiring after 1C. You must perform the following steps in the program:

Specify the arrival date or date in the Supplier document.
Select: Counterparty - supplier, contract - main, warehouse - retail.
Fill out the tabular part without the nomenclature.
Specify the amount of goods without VAT and conduct a document.

Reflection of revenue and record marks in 1C

After completing all previous items, the "Goods" and its quotes will open. To reflect the retail sales revenue, you must open the "Bank and Cashier" item subparagraph "Cash documents" in the main menu of the program and create a new acquisition order as follows:

Denote the type of operation: "retail revenue".
Fill the fields: date, payment amount (choose "excluding VAT").
Conduct a document.

After viewing the wiring carried out, it is necessary to go to the "Operations" item subparagraph "closing of the month". In the menu that opens, select the closure month and item "Calculation of a trading charge for sold goods." Postings on accounts will show that the markup was written off. Returning to the "Closure of the Month" menu, select "Wrong-off trading charges for sold goods", after which a trade markup report on the selected month will be discovered.

An example of the sum of the amount of goods was considered using the program 1C: Accounting 8.3 (ed. 3.0).

Consolidation of knowledge

Carefully having examined all the information provided and summarized, you can designate the following characteristics characteristics and account. 41:

products are among the assets of the enterprise;
account 41 - active, inventory;
upon receipt of the goods, the account debit without accounting for VAT;
the implementation of the goods leads off the amount from account 41;
the trading margin is reflected in the wiring of DT 41 CT 42.

Regardless of how accounting is underway at the enterprise (in 1C or writing), knowledge of the property properties 41 will simplify the work of the novice accountant.

41 Accounting account is an active account of accounting, demonstrating movement and operations with goods in the institution. We will analyze more, how to use an account 41 in accounting, what is its subaccount and typical wiring.

What is it needed for

Consider 41 accounting account (for teapots), because the topic of accounting of goods occupies a key place in the financial and economic activities of the organization. Under the goods here is meant a set of purchased by the enterprise in order to further implement commodity and material values \u200b\u200b(paragraph 2 of PBU 5/01). TMC can also be transferred to organizations in other legal entities.

Account 41 in accounting - "Goods", applied by organizations on the basis of an account plan approved by order of the Ministry of Finance No. 94N of 31.10.2000. On 41 accounts are reflected only by those TMTS, which directly belong to the institution under property rights. All commodity values \u200b\u200bthat are on storage or commission and do not belong to the enterprise (accounts 002, 004).

What refers to goods

The product is understood as the result of the financial and economic activity of the enterprise, which is subject to implementation, operation or exchange. At the same time, not only manufactured material products, but also objects of civil rights, intangible property carried out by the company, are in general sense.

In other words, the goods are property assets of the organization that are produced directly for implementation. Such a definition is indicated in the Tax Code of the Russian Federation. Economic definition of goods is the result of labor, including works and services. All manufactured goods must have a certain consumer value and target for implementation in order to exchange for other products or money.

The goods include:

material (real) products that have different physical characteristics and properties;
services or inventical property (provision of services, mental labor results).

Material and material products are the most common group. They are also called commodity and material values \u200b\u200bthat are used directly to further implement. At the same time, the materials that are purchased for the manufacture of goods, performing work, the provision of services, overall and general economic needs are also inventive material values.

Accounting of such property is conducted at actual cost. The cost is formed from the cost of acquiring TMC (cash paid personally or translated to the seller), transport costs, commission payments and other expenses.

Account 41 - Active or passive?

Account 41 is an active accountant used to reflect the cost and quantitative characteristics of products. The acquisition and receipt of the TMC is recorded by the debit, the decrease (disposal) of the inventory is reflected on the loan 41. Products are current assets of the enterprise, therefore, data on 41 accounts are indicated in the assets of Form No. 1 - balance sheet (order of the Ministry of Finance of the Russian Federation No. 67n dated July 22, 2003 G.). Balance for 41 accounts is formed only by debit. In the event that a negative balance was revealed in the formed report, then the accountant was mistaken in accounting of goods, and the information should be replayed.

To verify accounting data and operations carried out, an accountant may form a reverse salduity. It presents information about the movements and residues at the beginning and end of the reporting period on account 41 and its subaccounts. The document can be formed on various data of analytical accounting - divisions of the organization, types and parties of goods (works / services), as well as storage locations. The specialist can check the balance at the end of the period according to such a formula - balance at the beginning of the period of Dt 41 per minus CT 41.

Also in accounting helps a formed account 41 card, which reflects data on operations and wiring, residues and revs during the specified period.

Subaccount

Account 41 "Goods" is subject to detailed financial analysis, a number of subaccounts are opened, detailed accounting:

Score 41.01 - "Goods in warehouses." The subaccount is used to register value data on stocks on wholesale and distribution bases, in warehouses, storerooms, refrigerators of catering organizations, etc.
41.02 - "Products in retail." Reflection of the cost of the TMC, which must be sold in retail outlets, buffets of public buildings, etc.
41.03 - "Tara under the product and empty." The subaccount takes into account the packaging and other packaging used by the buyer during the implementation process (except glass containers).
41.04 - "Purchased products". It is used if you need to buy the TMC of industrial and production enterprises using an account 41.

The institution can open other subaccounts depending on the scope of their activities, information and analytical needs, as well as the level of organization of accounting.

Analytical accounting for this account is underway in the context of the names of commodity values, persons responsible for storage, and directly storage sites (Order No. 94N).

Methods for accounting for goods

Accounting products on 41 accounts can be carried out in the following ways:

At the purchase value (at the price of the purchase) - in this case, the cost of purchased products reflects not only their prices minus VAT, but also the costs of acquisition. For example, among other things, the cost includes costs and delivery costs. The entire list of such costs is given in P.6 PBU 5/98.
At the sales value (at the pricing price) - with this method, the products are accounted for in terms of the cost, taking into account the trading charge. This method is possible only for companies engaged in retail
At the price price - all products are accepted at established accounting prices. To reflect the difference between the purchase and accounting price in rubles. or other currency is used account 15 - "Preparation and acquisition of material values". Write-off difference is carried out through the account 16 - "deviation in the value of material values".

Consider an example for 1 method - to represent wiring on the arrival of products at the purchase price.

Example 2 - for accounting at the pricing price.

Wiring	the name of the operation
Dt 41 kt 60	The arrival of products for the price of the seller without VAT
DT 19 kt 60	VAT filed by the seller
Dt 41 kt 60	Transport and procurement costs without VAT
DT 19 kt 60	VAT transport and procurement costs
DT 68.02 CT 19	Deduction VAT
Dt 44 kt 60	The cost of transport and procurement costs in the cost of sales costs
Dt 60 kt 51	Transferring funds to the seller separately for products and for transportation costs
Dt 41 kt 42	Reflection of trading markup

Example 3 - to arrive at discount prices.

Typical accounting operations

We give the main accounting records for operations with TMTs in the table:

In accounting of commodity and material values, the score of 41k is also used - adjustment of goods of the last period. It is used to make the corrections of the detected errors in the event that the reporting period has already closed.

Facial account 41 in the Treasury

The account 41 in accounting is responsible for the presence and movement of the TMC, but should not be confused with a special treasury register. There is a special 41 personal account in the Treasury, for which it opens, let's tell later on our website.

Personal account 41 is registered in the Federal Treasury in the case when legal entities - the budget process continuity - it is necessary to commit mutations with state, municipal customers as a contractor for concluded contracts. However, not every contract, which lies with such a contractor on the norms of legislation in the field of public procurement, requires the opening of a special facial account.

For example, the need to register special accounts in the Federal Treasury concerns providers that fulfill obligations either by specialized government programs and areas. A condition for a special account 41 is necessarily written in contractual provisions.

Specify the questions and we will add an article by answers and explanations!

Score 41 "Goods" is intended to summarize information on the presence and movement of inventory-material values \u200b\u200bpurchased as goods for sale. This account is used in the main organizations carrying out trading activities, as well as organizations providing catering services.

In organizations carrying out industrial and other production activities, the account 41 "goods" is applied in cases where any products, materials, products are purchased specifically for sale or when the cost of finished products purchased for configuration is not included in the cost of sold products, and Customer compensation separately.

Organizations engaged in trade activities, on account 41 "goods" also take into account the purchase of packaging and the container of its own production (except in the inventory serving for production or economic needs and taken into account on account 01 "Fixed assets" or "Materials").

The goods adopted for responsible storage are taken into account on the off-balance account 002 "Commodity and material values \u200b\u200badopted for responsible storage." The goods adopted at the Commission are taken into account on the off-balance account 004 "Products adopted by the Commission".

Subaccounts can be opened to the account 41 "goods":

41-1 "Goods in warehouses";

41-2 "Products in retail";

41-3 "Tara under the goods and empty";

41-4 "Purchased products" and others.

The subaccount 41-1 "goods in warehouses" takes into account the presence and movement of inventories located on wholesale and distribution bases, warehouses, in storeroom organizations providing catering services, vegetable stores, refrigerators, etc.

The subaccount 41-2 "retail goods" is taken into account the presence and movement of goods located in organizations employed retailers (in stores, tents, stalls, kiosks, etc.) and in buffets of public nutrition organizations. On the same subaccount, the presence and movement of glassware (bottles, cans, etc.) in organizations, employed retailers, and buffets of organizations providing catering services are taken into account.

At subaccount 41-3 "Tara under the product and empty", the presence and movement of containers under the goods and containers are taken into account (except glassware in organizations employed retailers, and in buffets of organizations providing catering services).

At subaccount 41-4 "Purchased Products" organizations carrying out industrial and other production activities, which use the score of 41 "goods", take into account the availability and movement of goods (in relation to the order provided for in the accounting of production reserves).

The charge of the goods and containers arrived at the warehouse and containers is reflected in the debit of account 41 "goods" in correspondence with a score of 60 "Calculations with suppliers and contractors" at the cost of their acquisition. When taking into account the organization employed retailer, goods at prior prices at the same time with this entry, an account of the account debit of 41 "goods" and the credit of the account 42 "trade markup" to the difference between the cost of acquisition and cost at prior prices (discounts, capes). Transport (in factory) and other costs of the workpiece and delivery of goods include the accounts loan 60 "Calculations with suppliers and contractors" in the debit of account 44 "Sale expenses".

The receipt of goods and containers can be reflected using the account 15 "Production and acquisition of material values" or without using it in a manner similar to the order of accounting for appropriate operations with materials.

When recognized in accounting, revenue from the sale of goods, their cost is written off from the account 41 "goods" in the debit of account 90 "Sales".

If the revenue from the sale of secure (shipped) goods can not be recognized in accounting, then before the recognition of revenues, these goods are taken into account in the account 45 "Goods shipped". With the actual leave of their vacation (shipment), an account is recorded on the credit of account 41 "goods" in correspondence with the account of 45 "goods shipped".

Products transferred for processing to other organizations are not written off from account 41 "Goods", and taken into account apart.

Analytical accounting on account 41 "Goods" is conducted according to responsible persons, names (varieties, parties, kipam), and in the necessary cases and in places of storage of goods.

Account 41 "Goods" Corresponds to accounts:

by Debet	on credit
Preparation and acquisition of material values Products

Organizations carrying out trading activities in the account 41 "goods" also take into account the purchase of container and the container of their own production (except in the inventory serving for production or economic needs and taken into account on account 01 "Fixed assets" or 10 "Materials").

The goods adopted for responsible storage are taken into account on the off-balance account (002 commodity and material values \u200b\u200badopted for responsible storage). The goods adopted at the Commission are taken into account on the off-balance account 004 "Products adopted by the Commission".

Subaccounts can be opened to the account 41 "goods":

41.1 "Goods in warehouses" - The presence and movement of commercial stocks located on wholesale and distribution bases, warehouses, in storeroom organizations providing catering services, vegetable stores, refrigerators, etc.
41.2 "Products in retail" - The presence and movement of goods located in organizations engaged in retailers (in stores, tents, stalls, kiosks, etc.) and in buffets of organizations engaged in public catering are taken into account.

On the same subaccount, the presence and movement of glassware (bottles, cans, etc.) in organizations, employed retailers, and buffets of organizations providing catering services are taken into account.
41.3 "Tara under the product and empty" - The presence and movement of containers under the goods and containers are taken into account (except glassware in organizations employed retailers, and in buffets of organizations providing catering services).
41.4 "Purchased products" - Organizations that carry out industrial and other production activities, which use the score of 41 "goods", take into account the availability and movement of goods (in relation to the procedure provided for in the accounting of production reserves).
and etc.

When recognized in accounting, revenue from the sale of goods, their cost is written off from the account 41 "goods" in the debit of account 90 "Sales".

Products transferred for processing to other organizations are not written off from account 41 "Goods", and taken into account apart.

Analytical account On account 41 "Goods" is conducted according to responsible persons, names (varieties, parties, kipam), and in the necessary cases and places of storage of goods.

Score 41 "Goods" Corresponding to the following accounts of the Plan:

by Debet

15 "Preparation and acquisition of material values"
41 "Goods"
42 "Trading margin"
60 "Calculations with suppliers and contractors"
66 "Calculations for short-term loans and loans"
67 "Calculations on long-term loans and loans"
68 "Calculations for taxes and fees"
71 "Calculations with accountable persons"
73 "Calculations with staff for other operations"
75 "Calculations with the founders"
80 "Authorized capital"
86 "Target Financing"
91 "Other income and expenses"

on credit

10 "Materials"
20 "Basic Production"
41 "Goods"
44 "Sale expenses"
45 "Goods shipped"
76 "Calculations with different debtors and creditors"
79 "Outbarget Calculations"
80 "Authorized capital"
90 "Sales"
94 "shortage and loss from damage to values"
97 "Expenses of future periods"
99 "Profits and losses"

v7: Entering residues for 41 accounts

El-Gamberro.

19.12.07 — 11:16

Tell me to enter the remains on this subject you need from VAT or without?

GUK.

1 — 19.12.07 — 11:17

Myk0lka.

2 — 19.12.07 — 11:17

In my way without ...

If a

3 — 19.12.07 — 11:17

41 without VAT

Master

4 — 19.12.07 — 11:19

Retail with VAT, wholesale without.

NUF-NUF

5 — 19.12.07 — 11:19

well, you like a flock. There should be an excellent opinion about the common one. VAT INCLUDED

Master

6 — 19.12.07 — 11:19

In general, call the consultant, the beginning of the work is the most critical time, you need to be taught to work and control the correctness of entering the initial data.

Master

7 — 19.12.07 — 11:20

(5) There is such a law in general. Even lines in the operation should be odd without VAT without.

El-Gamberro.

8 — 19.12.07 — 11:27

I threw 1C without VAT. at 41.2.

El-Gamberro.

9 — 19.12.07 — 11:29

Damn ... come on no joke. I need to throw off the remnants of the TIS. And ok, only the wholesale, so still retail and another 42 account credit.
🙁

Elnino.

10 — 19.12.07 — 11:30

The element of the SPR "Nomenclature" with the name "This VAT". Total business.

Master

11 — 19.12.07 — 11:32

Master

12 — 19.12.07 — 11:33

(9) 42 account credit it tell me please ...

El-Gamberro.

13 — 19.12.07 — 11:35

D 41.2 to 42 on the difference of m / at the cost and price of sale.

Am I wrong?

Master

14 — 19.12.07 — 11:36

(13) No, not right ... All remnants are entered into correspondence with the account 000.

El-Gamberro.

15 — 19.12.07 — 11:36

(10) Is it like?

El-Gamberro.

16 — 19.12.07 — 11:38

I am easier to overlook only 41.1 and 41.2
That's just what then boils at the end of the month with 42 bills will do?
Or can I score for it?

If a

17 — 19.12.07 — 11:38

Auxiliary account for the input of residues

El-Gamberro.

18 — 19.12.07 — 11:41

This is what typical processing forms:

<…> D 41.2 838.98 to 00 d 838.98
Number of 2.000 + 2.000
10/31/07 Operation 00000286 Entering residues of TMC CA00000001 Entering residues of TMC MURENA 46/47 (flippers) Clear Blue<…> D 41.2 515.02 to 42 d 1,354.00
Count + 2.000

El-Gamberro.

19 — 19.12.07 — 11:42

(17) I know about this account. But it turns out little.

Master

20 — 19.12.07 — 11:54

(19) With the same success, you can use 000 account. Do you have an accountant? He / she should steer on it.

El-Gamberro.

21 — 19.12.07 — 12:00

(20) those who are near too stupules to prompt.

Success is in the sense:

D 41.2 to 00 - on the price of retail sale
D 00 K 42 - on the difference of m / at the cost price and retail price.

Master

22 — 19.12.07 — 12:03

El-Gamberro.

23 — 19.12.07 — 14:06

All the same, I can not understand how correct.
After all, in one case, the flow rate is growing at 00, and in the second loan. But in theory, after entering all residues, he must "catch." 🙂

NS.

24 — 19.12.07 — 14:09

(23) PzDZ.
If an active account remains (product)
It must be compensated by passive accounts. From the air, the goods do not get.
Example Passive Account - 60.1

El-Gamberro.

25 — 19.12.07 — 14:14

(24) I understand it.
this is not about it.
What option to enter residues is more correct:
D 41.2 to 00 (at cost) d 41.2 to 42 (on the difference of sales. Prices and costs) In this case, to enter residues to 42 accounts, account 00 is not used
Second option:
D 41.2 to 00 (at the price of sales) d 00 to 42 (on the difference of sales. Prices and cost)

NS.

26 — 19.12.07 — 14:17

D 41.2 to 42 (on the difference of sales. Prices and cost)
No difference. Entering residues can be done by anything, since only the initial balance has a value. And the input of the remains for checking well does not fall. It is in the reporting period.

Automate the routine operations with 1C databases through the batch mode of the configurator.

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Sch. 41 "Goods" is widely used by organizations for collecting information about stored in warehouses and customizable consumers in commodity-material values, previously purchased for further sale.

Account 41 in accounting displays all movement of inventory-material values \u200b\u200bintended for the implementation of counterparties. Accounting for goods is most often used in the enterprises of the trading sector. Using sch.41 manufacturing enterprises is permissible in cases where products are purchased in advance from suppliers for the purpose of resale or additional equipment of finished products are not included in its cost.

Account 41 in accounting is the most important component of the control system in trading enterprises. The main information is fixed on it:

Purchase from suppliers, moving between storage warehouses and further shipment of products to customers;
Tara (purchased from suppliers or produced). The exclusion is the container used for the needs of the company and accountable in an organization as part of the economic inventory;
Purchased products of manufacturing organizations.

Attention! Products adopted at the Commission or Responsible Storage are displayed on off-balance accounts.

Sch. 41 "Goods" is active. The debit is displayed information about the receipts of products from suppliers for procurement prices, the loan is moving to another warehouse or sales of consumers. All additional costs for the transportation of products are taken into account by sch.44 "Sale expenses".

Attention! For retail trade, additional use of the account is provided. 42 "trade margin" when reflecting goods at prior prices.

When implementing, products are written off with CT 41 accounts in Dt 90.02 (cost of sales) at cost, determined depending on the company's approved accounting policy:

FIFO method - at the cost of the first procurement;
In terms of average cost.

Main subaccount

To account for assets of the organization purchased and intended for further sale, additional subaccounts can be opened:

41.01 - goods in warehouses
41.02 - Products in retail (at the purchase)
41.03 - Tara under the commodity and empty
41.04 - Purchased products

The conduct of separate accounting of products on subaccounts allows you to clearly distinguish between the movement of certain types of property for sale.

In addition, the use of subaccounts is advisable when combining various types of activities (for example, USN and UNVD on retail).

Analytical monitoring

Conducting an analytical analysis of the presence and movement of commodity values \u200b\u200bpurchased in order to implement and profit, is carried out according to nomenclature units, storage warehouses, partial accounting of incoming products (to determine the cost of one or another party and control the write-off of products according to the FIFO method).

Normative base

Use sch. 41 To display information on the presence and movement of assets purchased for further implementation, is carried out in accordance with the current account plan, approved by the order of the Ministry of Finance of 31.10.2000 No. 94, PBU 5/01 "Accounting of Logistics" and other legislatively approved documents.

Main wiring in accounting for use of account 41

Purchase of goods from the supplier, the recovery of products
Sales of products consumer
Product refund buyer
Display of the cost of implemented units
Returns purchased previously purchased supplier
DT 76.01 kr 41 - when using Claim Accounts
Reflection of surplus identified during inventory
Write off the shortage discovered in the company.

Victor Stepanov, 2017-01-11

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Reference materials on the topic

Write-off of goods from 41 accounts for the needs of the organization

Organizations may require the goods that it sells for generality needs. Write-offs can be made by transferring goods to the materials or bypassing this operation, on the basis of the order.

An example of a situation:

The organization purchased 87 packs of paper for retail sale totaling 7905 rubles. (VAT 1206 rubles.) For the needs of the office, it took 5 packs.

No. P.	Document	Contents of operation	DT	Kt.	Sum

Revaluation of goods in accounting

The revaluation of goods can affect both lowering and increase value. For each situation, there is a metering procedure. Especially on revaluation affects what prices are recorded goods: in sales or acquisitions.

Accounting for revaluation at the cost of acquisition

The cost of goods, which is the cost of acquisition, cannot change in a smaller side. Therefore, at the markup during the year, the record in accounting is not done. For such cases, it is provided for creating a reserve for costs to reduce the cost of TMC. It is reflected by the wiring:

The amount on this operation will be equal to the difference between the price of the acquisition and the new value.

When writing off the goods, the amount of the reserve will be recovered:

This reserve does not reduce income tax, therefore there is a permanent tax obligation. Its value is equal to the amount of the reserve multiplied by the rate of 20% (profit) and reflects the record:

Debit 99 Credit 68 "Profit"

Example:

For a group of goods in the amount of 10 pcs.

worth 23,000 rubles, acquired at the beginning of the fourth quarter due to the loss of the commodity type, the markdown was made up to 18,000 rubles. By the end of the year, the goods were not sold. The following year 8 pcs were implemented. TMTS in the amount of 14,400 rubles.

Wiring:

No. P.	Document	Contents of operation	DT	Kt.	Sum

Accounting for revaluation on the sale value

With revaluation in accounting of goods at the sales cost if the new price is greater or the same with the cost of acquisition, then record Debit 42 credit 41reflecting the difference between the old and new price.

When the new price is less than the one for which the goods bought:

Debit 42 Credit 41 - Reflects the sum of the markup to this product
Debit 91 Credit 41 - reflect the amount of the difference between the cost of acquisition and the new price.
Profitable goods: Debit 41 Credit 42.

Accounting for gratuitous transfer of goods between legal entities

Transfer of goods free of charge is a gift. The organization does not receive any money or other benefits to the transmitted goods transferred. This operation is taken into account as other expenses on account 91.

Accounting for gratuitous goods

Since the tax account is not reflected in the tax account, and in accounting it is - there are constant differences. They are reflected in the debit of 99 accounts and the loan of 68 "income tax".

Also, such a "gift" is subject to VAT if it is not transferred for charitable purposes. If on previously acquired goods transmitted free of charge, a deduction was received, the value added tax will need to be restored. This applies to all categories of presented property: and for charitable purposes, and just like that.

The transmission fact is established by documentary confirmation. For this, the firm must develop the form of an act or invoice.

Transmit goods worth above 3000 rubles. Other legal entities are prohibited. This does not apply to non-commercial organizations and individuals.

Wiring for the transfer of goods

In the course of gratuitous transfer, income arises, the legal entity takes into account only the expense:

· Debit 91.2 Credit 41 - Written by the cost of goods transferred

In the event of additional costs associated with this operation, they are reflected in the debit of account 91.2 in correspondence with the cost of the cost of 60, 70, etc.

In tax accounting simultaneously with the posting of the write-off of goods reflect a constant difference:

· Debit 99 "PNO" Credit 68 "Profit Tax"

If the donation is subject to VAT, then record:

· Debit 91.2 Credit 68 VAT

When restoring the value added tax, you need to make wiring:

· Debit 19.03 Credit 68 VAT

Example:

The organization bought goods worth 127,845 rubles. (VAT 19 502 rub.). Initially, it was assumed that they would be implemented, but subsequently were transferred as a gift as a non-commercial firm for the amount of 75,000 rubles. (VAT 11 441 rubles.).

Postings for gratuitous transfer of goods:

No. P.	Document	Contents of operation	DT	Kt.	Sum

Accounting of goods in the way

If partners (seller, buyer) are located far from each other (different cities, countries), transportation takes several days. But the seller is obliged to write down documents on shipping day, it turns out that the buyer takes them already in another time period.

It often happens that we are talking about different months. The moment of transition of ownership of the delivered values \u200b\u200boccurs, as a rule, when shipping. So it turns out that the seller has already delivered goods to his buyer, but in fact, in fact, the recipient has not yet met his acquisition.

For accounting operations in this case, it is recommended to use account No. 15 - the preparation-acquisition of material values. If not the goods are transported, but the materials or raw materials, then to the 15th account, create subaccounts:

· materials on the way

· items are on their way,

· raw materials.

According to the instructions of the account plan, account number 15 can only be used to display materials and goods at discount prices. But from this, you can retreat and take into account the TMC in accounts 10, 41 at the actual value, and account number 15 to use only for goods on the way. Transportation costs The sales company can be put in the price of goods - account number 41 or take into account these costs separately: account number 44 - sales costs.

Wiring for reflection of goods in the way

No. P.	Document	Contents of operation	DT	Kt.	Sum

Accounting for the sale of goods in wholesale trade

Payment for goods can usually be prepaid or on the fact of shipment of goods.

Prepos payment

Example:

The organization after receiving an advance from the buyer shipped the goods in the amount of 99 500 rubles.

(VAT 15 178 rubles.).

Wiring:

No. P.	Document	Contents of operation	DT	Kt.	Sum

By shipment

Example:

The organization has shipped goods to the buyer in the amount of 32,000 rubles. (VAT 4881 rub.). After delivery was received.

Wiring:

No. P.	Document	Contents of operation	DT	Kt.	Sum

Accounting for the sale of goods in retail

Example:

For the day, the trading revenue in the store amounted to 12,335 rubles.

Accounting is carried out at prior prices, the organization is on the ENVD tax system, the trading point is automated. Money on the same day is handed over to the company's cashier.

Wiring:

No. P.	Document	Contents of operation	DT	Kt.	Sum

Wirings for the sale or provision of services

When implementing services, the same accounts are involved, only instead of 41 accounts appear on the 20th, on which all costs are assembled.

Example:

The organization has completed services in the amount of 217 325 rubles. The cost of the service amounted to 50,000 rubles.

Wiring for the provision of services:

No. P.	Document	Contents of operation	DT	Kt.	Sum

8. Return of goods Supplier: causes, wiring, examples

Due to certain circumstances, situations occur when you need to return the goods to the supplier. Depending on whether the goods were returned, or not, whether the TMT was adopted to take into account the accounting wiring. It is also worth identifying the moments associated with the return of high-quality and low-quality goods.

8.1 Cases of Return of Products

8.2 Return of goods inappropriate quality

Cases of return of goods

Civil law establishes cases when the goods can be returned to the supplier. When returning good quality goods: it is drawn up in the form of a return sale. For this make wiring

Account 41 accounting "Goods" is used to take into account goods and materials that are bought for further implementation. Account 41 in its activities use trading enterprises, cafes, restaurants and other organizations working in the field of catering.

The use of account 41 is permissible in production and industrial activities. The main thing is that the products, materials or products are purchased for sale, or the price of products purchased for the configuration, was not taken into account directly into the cost of production, and was refundable in a separate manner.

Trade enterprises take into account the "Goods" and Tar (acquired and its manufacturing).

The exception is the production container, which is used for economic or production needs. In this case, it is taken into account on one of the two bills - "fixed assets" (01) or "Materials" (10).

If the goods go to the warehouse for responsible storage, you need to use 002 account, and if the commission is 004. These two accounts are off-balance.

Subaccount account "Goods"

Score 41 "Goods" can have 4 subaccounts:

"Goods in warehouses" (41-1);
"Products in retail" (41-2);
"Tara under the goods and empty" (41-3);
"Purchased products" (41-4).

The first subaccuit takes into account the goods located on various warehouses, bases, in refrigerators, vegetable stores, etc. Subaccount 41-2 is intended for accounting of goods available at retail enterprises (these are kiosks, stalls, tents, shops) and in buffets of public organizations Nutrition. Subaccount 41-3 takes into account the generation of container and the container under the goods. Exception - glassware.

Subaccount 41-4 is used by enterprises that are engaged in industrial and industrial activities.

How is the accounting of goods at the enterprise

The cost of goods and containers arriving at the warehouse are displayed in the debate of the "Goods" account and, accordingly, by the account of the accounts "Calculations with suppliers and contractors" (No. 60). If the accounting is carried out by a trading organization, then it is necessary to record on the loan of the account "Trading markup" (No. 42). In this account, the accountant must display the excess of the selling value over the purchase price.

Transport and other costs that are associated with the supply of products are written off from the K-TA account 60 V Dt "Sale expenses" (account number 44).

The moment you accepted the goods and containers can be documented with the help of No. 15. It is called "Preparation and acquisition of material values."

So that in accounting to recognize the revenue from the sale of goods, they need their cost to write off from 41 accounts and counted in the debit of sales of "Sales" (No. 90). If the revenue can not be recognized yet, then the goods need to temporarily take into account in the account number 45, which has the name "goods shipped". The moment of the actual leave of the goods is issued by the record in Kt accounts 41 and the debit of the aforementioned account at number 45.

If the goods are transferred to the processing of another organization, it does not need to be written off from the "Commodity Account". Accounting for such types of goods is carried out.

Analytical accounting on the account under consideration in our article affects the responsible persons, the names and storage locations.

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