Goods are delivered to the warehouse of a retail trade enterprise from manufacturers and wholesalers. Accompanying papers are drawn up for the products. In the article, we consider the features of the reception and accounting of the receipt of goods .
General information
Invoices and invoices are the main documents for the receipt of goods . As a rule, delivery of products to a retail company is carried out by road. In this case, the movement of cargo is issued TTP (bill of lading).
TTP sections
The consignment note consists of transport and freight parts. The latter is entered by the supplier. The product section should contain data on:
- the supplier and the payer (names, bank details);
- product and packaging (container): name, short description, article, gross weight, number of places, type of packaging, amount, price;
- the amount of VAT (10% or 18%).
The section is signed by persons who authorized delivery, released and accepted products.
Transport part
This section includes information on:
- delivery date;
- vehicle number and waybill;
- name and address of the recipient, sender, customer (payer);
- loading / unloading point (this information is entered if necessary);
- cargo (number of seats, short name, weight, type of packaging).
Warehousing
One copy of the TTP upon receipt of the goods is received by the storekeeper (merchandiser) from the materially responsible employee of the supplier. After that, a copy of the receipt of delivery, accompanying papers issued by the representative of the supplier are transferred to the accounting department.
If, upon receipt of the goods, a discrepancy is found between the information given in the documents and the actual quantity of the product, an act is drawn up. It is signed by both parties.
Upon acceptance, the storekeeper must check the quality of the products.
Features of accompanying papers
For food raw materials, food products sold at retail, a document must be drawn up confirming their safety and quality. It must indicate the reference to the permit number (hygiene certificate) and the date of issue. This document is drawn up by authorized bodies of the Sanitary Inspection.
The papers on imported products must contain a note on passing a hygienic inspection in the manner prescribed by regulatory enactments.
Sale of food raw materials and food products without the above documents is not allowed.
Check
Upon receipt of the goods, quality control, compliance of the actual availability with the information of the accompanying documentation, as well as the labeling indicated on the container, is carried out by a materially responsible employee. The check can be carried out not only directly by the storekeeper, but also by the warehouse manager or even the head of the enterprise.
When taking food products, the following should be considered:
- The meat should be taken with a veterinary stamp and a document confirming the inspection of veterinary supervision.
- The bird must come in gutted form. An exception is provided for game.
- It is not allowed to take eggs without a veterinary certificate for each batch, with a damaged shell, pollution on them.
- Dairy products must be delivered in clean containers and in packaging.
- Fish (smoked, chilled), products and semi-finished products from it are sent immediately for sale. Storage of these products in stock is not allowed.
- Acceptance of low- and non-alcoholic expired drinks, products in bottles that do not have labels, with damaged corks / caps, precipitation and other defects are not allowed.
- Bakery products, bread should go to the warehouse with quality control; the weight of each type of product must comply with specifications and standards.
Posting
A new goods receipt is accepted for accounting on the day of shipment to the warehouse for the actual quantity. If it is not possible to comply with this rule (when checking quality, cost, quantity, calling an expert, etc.), in the text section of the report after the result of the arrival, the materially responsible person makes an entry in which he indicates the supplier, the total cost of the product (in retail prices), the reasons for the impossibility of capitalization in accordance with the established procedure.
Individual Provider
Often, retailers in order to expand the assortment purchase products from the public. Such products are of low cost and high quality.
Purchasing is based on the contract. Relations between the parties to the transaction are governed by the provisions of Sec. 30 Civil Code (par. 1).
A feature of the procurement of goods is that one of the participants is a citizen who does not have the status of individual entrepreneur, and the other is a legal entity. According to the rules, an agreement between them must be in writing. This form of contract is needed by the enterprise for documentary evidence of its costs.
Purchasing Act
Upon receipt of goods, the OP-5 form may be issued. This document was approved by Goskomstat Decree No. 132 of December 25. 1998 and is intended for catering enterprises. However, according to some experts, it is quite possible to use it when legal entities purchase products from the population. The organization, in addition, at its discretion, may develop another document, which will draw up a new receipt of goods . In this case, the provisions of the Federal Law No. 129 should be taken into account.
The document, like the TTP, is prepared in duplicate. The first is transferred to an individual, the other goes to accounting.
Important point
In the form of OP-5 must be present passport data of the citizen-supplier. This information will subsequently be required by the enterprise to report on the amounts paid to individuals.
Responsible employees
At trade enterprises, as a rule, a special employee is appointed to carry out operations to purchase products from the population. He becomes financially responsible by order of the head of the organization and enters into an appropriate contract with the employer. This requirement is present in paragraph 7.2 of the Guidelines for the accounting and registration of storage, reception and dispensing of goods in trade organizations.
The responsible employee receives a certain amount of money under the report. He independently makes settlements with individual suppliers.
Upon completion of the procurement, the responsible officer provides the accounting department with a report on actual expenses. A purchase certificate and a copy of the invoice confirming the transfer of products to the warehouse are attached to it.
The next advance amount is issued only after the employee has fully accounted for the expenditure of previously issued funds.
Based on the documents provided by the responsible employee in accounting, the receipt of goods is recorded. Products accounted for at actual cost. This rule is enshrined in paragraph 5 of PBU 5/01.
VAT
As established in the Tax Code, individuals are not VAT payers. Accordingly, products purchased from supplier citizens do not contain an “input” tax. This, in turn, determines some features of the sale of such a product.
The tax base for the resale of products purchased from individuals is calculated from the difference between the cost of sale and acquisition in accordance with paragraph 4 of paragraph 154 of the Tax Code.
The receipt of goods and services in "1C"
The reflection of the operations of receiving products is carried out by a special document. It’s called “P ousting of goods and services ”.
Meanwhile, the purpose of this document is quite broad. With its help, the adoption of any goods and materials (inventory items, as well as services) is made out.
It is worth saying that filling out the document “Receipt of goods and services” has some nuances. They must be known in order to avoid errors in design.
Document entry
Registration of receipt of goods in "1C: 8.2 " should begin with the selection of the section "Purchases and sales". In the navigation panel, click on the link " Receipt of goods and services ." After that, a list of documents entered earlier in the database will open.
Creating a new document is done by clicking the "Add" button.
Some fields in the opened form are underlined in red. Information in them must be entered without fail.
Here is the list of details:
- "Type of operation." This attribute determines the type of receipt of goods. In "1C: 8.3", as in the earlier version, the default field is "purchase, commission". Information can be left unchanged.
- "Organization". Information about the enterprise must be present without fail. If the information is specified by default, then when creating a new document, it will be substituted into the field automatically. If the application takes into account data for several enterprises, and the receipt of goods in “1C” is not reflected for the main company, information should be entered manually.
- "Warehouse". This field is optional, unless specified in the parameters that accounting is done for warehouses. The third subconto will depend on the design of this field in the postings on the product accounting account (account 41).
- "Counterparty". The seller is indicated here. It can be selected from the directory. The contract and counterparty can also be entered in advance.
When entering information about the contract directly from the directory, errors often occur when filling out the requisite “type of contract”. Subsequently, the system will not be able to identify the information. If you enter data from the receipt document, the desired value will appear automatically in the program. The contract should indicate "with the supplier."
Advance credit
This attribute can be selected from the list:
- "automatically";
- "do not read";
- "according to the document."
By default is the first option.
For automatic credit, you need to set up revenue accounting. For this, the "Settlement accounts" register is used. By default, the score is set. 60.02. This account will be automatically substituted into the instructions by which the advance payment is transferred to the supplier. In addition, cf. 60.02 will be reflected in the tab "Settlement accounts" in the receipt document.
The program will analyze the availability of prepayments and, when identifying the account balance, will form a set-off posting.
Products table
It is used to reflect the list of purchased products. Input is carried out using the "Add" and "Selection" buttons. The latter shows information from the directory "Nomenclature". With its help, the process of filling the table is greatly simplified.
In the selection form, you can search, request cost and quantity.
After selecting items, click on the "Transfer to document" button, and they will be transferred to the table automatically.
VAT accounting
The tax rate is automatically filled from the directory "Nomenclature". The indicator in the Price column does not include VAT.
In the tabular section of the document there are mandatory details "VAT accounting account" and simply "Accounting account". They can be entered manually. To fill them in automatically, you need to set up the data register for "Item Accounting Accounts".
Price management
The link "Price without VAT" will redirect to the tab "Price and currency". From here, the procedure for filling in price indicators in a document, currency, and also the procedure for reflecting tax is controlled.
If the price type is given in the contract of the counterparty, it is determined in the document automatically.
If "Price includes VAT" is set, you can enter the value in the column including tax.
You can change the currency if the contract with the counterparty provides for settlement in it. In this case, you can set the course and recalculate the price.
If the checkbox is set to "Include VAT in the price", you can not select the "input" tax by posting on DB SC. 19, and attribute it to the cost of production. If it is not there, the entry will be recorded in dB sc. 03/19.
Supplier Invoice: Registration
At the bottom of the document form there are fields for entering the date and number of the incoming document. Nearby is the "Register" button. Registration of an invoice is required for VAT.
When you click on the button above, a document is entered called "Received invoice" with the necessary information taken from the receipt. If it has already been entered earlier, a link will appear in the form of a document (at the bottom of it). Use it to open a document.
Advanced Tab
It is used to store the incoming number and date. Here you must specify the details of the invoice from the supplier. The number and date of the document drawn up does not need to be replaced with the invoice data.
If the sender or recipient of the goods differs from the supplier and the organization receiving the product, in the "Advanced" tab in the relevant details, you should select the appropriate persons.
Synthetic Accounting and Analytics
Trading enterprises usually keep records in the warehouse and in accounting documents. Accountants can only use the synthetic method. At the warehouse, in turn, analytical records are kept.
The latter is carried out by:
- legal entities and separate divisions;
- financially responsible employees;
- assortment of products.
Analytics can also be conducted in the context convenient for the enterprise.
Accounting for products is carried out in accordance with the primary documentation only in value or in value and in kind. The second option is considered the most appropriate.
At the beginning of activity, the enterprise must determine the method of storage of products: varietal or batch. The accounting method will depend on this.
The batch method is convenient for organizations implementing:
- medicines
- Food;
- cosmetics and other products whose shelf life is relatively short.
Varietal method involves maintaining accounting cards or a commodity book. Each individual denomination and grade uses its own page or card.
In accounting, the information of the warehouse accounting registers may not be duplicated. In the balance (operational accounting) method, the specialist responsible for posting products must periodically check the accuracy of the inventory records. Errors must be corrected immediately upon detection.
On the first day of each month, in accordance with the data of inventory accounting , a balance sheet is formed. It indicates the remains of products by price, quantity, names and grades.