Implementation of Enterprises should be reflected in its accounting records.
For this purpose, synthetic account 90 "Sales", which is reflected in the credit cost of products sold, and on the debit - the cost price.
Recognizes revenues derived from the sale, on thedebit account 50 subaccount credit 90.1 ( "Cashier" and "Revenue"). In the case of payment of the goods to the account of use through 51. As a result, the amount will accumulate on the sub-account 90.1 during the month. At the end of the period to calculate total revenue and verify it with the data of the book sales.
Make charging VAT on the amount of revenuemonth, resulting in the sale of goods. This operation should be reflected on the debit of subaccount 90.3 and credit account 68 ( "VAT" and "Calculations of the VAT"). Calculate the amount of costs to sell goods accumulated on account 44, and then perform the write-off of debit of sub-account 90.2. Also sleeping on the sub-account "Cost of sales" for the amount of goods sold, accumulated in the respective account 41 "Goods" and the amount of trade margins, which is reflected in the account 42.
Reflect revenue accounting as soon asget it from collectors. To do this, flip it to the accounts of 57 "Transfers in the way" debit, specifying the correspondence as a subaccount 90.1 "Revenue". Next, determine the profit from sales by deducting all costs on sub-accounts of account 90 subaccounts 90.1. In case of positive financial results reflect it on the debit subaccount 90.5 in correspondence with a score of 99, thus making the accounting profit. If negative, take it to the credit of sub-account for 90.5, reflecting the losses of the enterprise.
Remember that every operation on the sale of goodsIt must be accompanied by the issuance of consumable-income bill or check. Also, in some cases, you can use the order-selection list (form TORG-8), or a letter of demand. An invoice to get paid for the goods. Documents must necessarily certified by the round seal of the commercial enterprise and signature of the responsible person for the implementation.