The company during its business activities is not only a buyer of inventory, but also a seller of goods, manufactured products or services. In this situation, there are always settlements with buyers and customers, both in the case of the sale of services, and in the case of the purchase of goods.
In this regard, there are the main types of settlements with buyers and customers:
1. Actual work performed and delivered goods are paid. In this case, the justification documentation used for settlement operations is either an invoice, an invoice, or an act of acceptance of the work performed, something else is rarely used, but in the case of settlements with physical it can be a person, mainly a cash register and (or) a sales receipt.
2. Advance payment (prepayment) for the upcoming delivery and still outstanding work. Supporting documentation in such cases is a contract or invoice.
The basis for reflecting settlements with buyers and customers in accounting is bank statements. During this, the amount received from the buyer and credited to the settlement accounts (in the bank statements is in the "Credit" column) is reflected in accounting records in the debit account and credit account "Settlements with Buyers and Customers". The prepayment received on Company current accounts are recorded as payables to customers. From this amount, VAT is paid, since the advance payment is included in the taxable defense. Calculation of advance payments is taken into account on account 681 "Calculation of advance payment received" (If the constant "Select advance" is set to "Yes").
In principle, these are the main techniques that reflect settlements with customers, but today the requirements of customers are quite diverse and often go beyond this generally accepted framework. But, in spite of this, a self-respecting company must do everything so that accounting with customers is made at the highest level. Moreover, it is possible to keep records with customers using a special program, which greatly simplifies and speeds up the process and provides additional opportunities. Thanks to such a trading program, a database is maintained, the activities of sales, financial departments and other departments are automated, and some goals, for example, detailed statistical accounting, can be configured with an additional option. Usually they use 1s program or the like.
For any company, especially with a large turnover, an important problem is tracking timely payments. There are many different options for controlling the payment of bills. The program independently determines how to display the facts of receipt of funds - as payment for goods sold (products) or as an advance for upcoming deliveries. Decisions are made, taking into account the basis of the analysis of the balance of accounts for specific contractors and orders.
If the counterparties on the orders account for the receivables, then the amount received is treated as payment for the repayment of those debts, in the opposite situation - as a prepayment. If the received amounts exceed the amount of the debt or debts are absent, then half of the money received or the entire amount is attributed to the loan accounts 681 (In that situation, if the constant "Set aside advance" is set). If the advance is subject to value added taxes, a posting is made on the debit of accounts 643. In general, settlements between the buyer and the customer are made on the accounts “Settlement with the buyer and customer” (broken down by the buyer (customer) (sub-account “Counterparty”) and documentation -order (subconto "Order")).
Accounting for income from the sale of the finished product, goods purchased for resale, services are carried out on the corresponding subaccount of accounts “Revenue from sales”: “Profitability from sales of the finished product”, “Revenue from sales of goods”, “Profitability from the sale of work and services.” the debit of accounts "Cost of sales" reflect the production cost of the sold product, work, service, that is, this is the actual cost of sales of goods. If cost accounting in configurations is carried out without using class 9 accounts (in general, the value “Only class 8” was selected in the “Use expense accounts” constant), then the cost of sales will be written off immediately to account 791 “Main work results”.
The use of automation programs, which are used to settle accounts with customers and customers, is already a common everyday procedure today and, thanks to shorthand accuracy, make it possible to resolve almost any disputes that arise.