Revenues are generally considered cash receipts from customers to the bank account in cash the company or individual entrepreneur.
The proceeds can be determined in advance as in the stable and instable demand.
It is necessary to plan in advance the economic activity of the enterprise, which depends on the received parameters.
Determine the revenue, you can use two ways: forward and reverse account. The technique is based on the direct count that is known demand. A calculation method is determined revenues in unstable demand.
To calculate the revenue method should be direct accountto determine the price per unit of sales, service or product, determine the number of products that are implemented in the current period. Next, calculate revenue by multiplying the number of products on the price of its unit, as a result of the resulting number can be regarded as the proceeds from the sale of products.
To calculate earnings using settlementmethod for unstable demand required: Determine the number of sales is not the beginning of the period. Next, determine the number of products prepared for release over a period of time. Next, subtract the number of unsold products at the end of the planned period balances. Further, the number of unsold products at the beginning of the period it is necessary to take away the remains unrealized planned product at the end of this period, and to add the amount of goods produced for release during the current period. The resulting amount, multiply the price. Thus, you define revenue from product sales.
To determine revenue, especiallynecessary to calculate the cost of production. To do this, add up all the expenses incurred during the period for which the counting proceeds. This is the cost of acquisition or manufacture of products, including salaries to employees from payroll deductions and taxes, rent for premises and equipment (if available for rent), etc. The resulting sum is divided by the number of sold products during this period, determine the total unit cost. Next, define the required revenues from sales of products: the number of products multiplied by its price, determined from the difference between the selling price of the product unit and the total cost per unit of output.
In the profit and loss account (P №2) there is a line010 there, and is reflected gross revenue company from sales of goods, works and services (taking away the VAT, excise taxes and other similar payments). If you have accounting policy for payment, the sum of all cash received from the customer if the shipment, the amount charged to customers on invoices, do not forget to take away the VAT. It is shown on p. 010 of form 2.