In the attached file there are instructions with pictures. Here in the article there is just text (like a cheat sheet).

The instructions discuss the option when the office has an accounting policy of OSN + UTII. Activities are carried out on UTII. In retail NTT, total accounting.

Check your account policy settings

in the menu “Enterprise” -> “Accounting Policy” -> “Accounting Policy of Organizations”
select the desired entry (line) and open it for editing (double-click the left mouse button or press F2)

In the accounting policy settings on the “General Information” tab, the following flags should be set:

• V A special taxation procedure is applied for certain types of activities.
• V Retail.

In the accounting policy settings on the “Retail” tab, the following flag should be set:

• V At selling price.

In the accounting policy settings on the “UTII” tab, the following flag should be set:

• V Retail trade is subject to a single tax on imputed income.

Record keeping

1. Receipt of goods is documented as usual with the document “Receipt of goods and services”.

At the same time, if your Organization is located not only on UTII, but also on OSN, then it is better to set the “Include VAT” flag, and for receipts that are carried out for further sale through a retail outlet, also set the “VAT included in price” flag. For convenience, so that the program itself isolates VAT from the amount, you can set the flag “Amount incl. VAT”, if it is not set, then the amount of VAT will be added to the amount of the cost of the goods on top.

For Slada LLC (for sale through retail outlets), it is better to set all three flags or not to set any (your choice). The difference will be that you will or will not see the VAT amounts in receipts.

In the “Receipt of goods and services” document, the goods must first be accepted into a warehouse of the “Wholesale” type. This will allow SALT to see and control not only the amount of purchased goods, but also its quantity. It will arrive at the “wholesale” warehouse, from where it will be distributed to retail outlets. This will allow you to see the range and quantity of goods that were received from suppliers and distributed to retail outlets (SALT in account 41.01).

As a result of posting the “Receipt of goods and services” document, the following transactions will be made:

2. The movement of goods from a wholesale warehouse to a manual retail outlet is documented in the document “Movement of Goods”.

The movement of goods to a non-automated retail outlet is documented in the document “Movement of goods”, with the type of operation “Goods, products”. Filling out the document:

• Sender warehouse - a wholesale warehouse where goods from the supplier were received.
• Recipient warehouse - a warehouse that is a non-automated retail outlet. The warehouse card must indicate the following parameters:
  • Warehouse type: Manual retail outlet
  • The flag “Determine according to the organization’s accounting policies” must be set.
  • The item “Nomenclature group of retail revenue” must be filled in
  • It is advisable (although not required) that the “Price type” detail be filled in
  • The table field should indicate:
    • Nomenclature
    • Quantity
    • Retail price
    • Retail amount
    • Shipping account - accounting account from which inventory items will be written off (41.01)

As a result of posting the document, the following transactions will be generated:

3. The posting of cash is documented with the document “Cash receipt order”.

Receipt of revenue is documented by the documents “Receipt cash order”, with the transaction type “Retail revenue”, for cash and the document “Receipt to the current account”, with the transaction type “Receipt from sales on payment cards and bank loans”, for non-cash funds .

In the document “Cash receipt order” you need to set the transaction type to “Retail revenue”. See picture:

It also needs:

• Set the flag “Manual point of sale”
• Specify the warehouse-sales outlet (warehouse type must be “Retail”, the NTT attribute must be set)
• Indicate the cash flow item (optional, but recommended)

4. The posting of non-cash funds is documented in the document “Receipt to the current account.”

The receipt of revenue through the payment terminal is documented in the document “Receipt to the current account”, with the type of operation “Receipts from sales on payment cards and bank loans”.

The following fields must be filled in the document:

• The payer is a bank whose terminal is located at a manual point of sale, which transfers money to the bank account of your organization
• Amount - the amount received to the organization’s current account
• Agreement, with the “Other” view
• Settlement account: 57.03
• Amount of services - the amount of commission retained by the bank
• Cost account: 91.02
• Other income and expenses - item of other income and expenses corresponding to the operation

It is advisable to fill out the field “Item of movement of money. Funds."

As a result of this, the following transactions will be generated:

5. Registration of write-off of the cost of inventory items from a retail outlet sold through a payment terminal

As a result of the above actions, a balance was formed on account 57.03 equal to the amount of goods sold by bank transfer (through a payment terminal). This amount is required:

1. Write off from the retail NTT account (Ct. 41.12) to the cost of sales (Dt. 90.02.2);
2. Add to revenue (Ct. 90.01.2) and bank debt in the amount of this amount (Dt. 57.03).

Such actions are documented in the document “Operation (accounting and tax accounting).” This document is available in the menu “Operations” -> “Operations entered manually”.

Please note that the receipt to the current account indicated 2 amounts:

1. 100 rubles - the amount credited to the current account
2. 10 rubles - bank commission

This means that the amount of goods and materials sold through the payment terminal was:

100 + 10 = 110 rubles. It is this amount that is reflected in the postings.

6. Financial result, month end

Before the month closes, the SALT looks like this:

1. At 41.01 there is the cost of inventory items that were not transferred to retail NTT at the purchase price.
2. At 42.12 the cost of unsold inventory items at retail prices hangs.
3. At 50.01 we see cash received from sales.
4. At 51 we see non-cash funds received from sales.
5. At 57.03 we see a turnover equal to the amount of sales through payment terminals in NTT. This account should close to zero if the bank has fully paid us (transferred all funds from sales to our current account and withheld commissions).
6. On the 60th account we see the state of mutual settlements with suppliers.
7. On 01/90/2 we see revenue from sales from NTT.
8. On 90.02.2 we see the cost of sales with NTT. This amount is equal to revenue, since goods in NTT are valued at their selling price.
9. On account 42.02 we see a trading margin, which at the end of the month will be reversed in the required proportion, with correspondence with account 90.02.2.
10. On account 91 we see the amount of bank commission withheld.

Closing the month is carried out as usual. In the “Month Closing” processing form, among the regulatory operations there should be “Calculation of trade margins on goods sold.” This routine operation makes the following posting:

After the month closes, the SALT will take the following form:

1. Account 90.02.2 decreased by the amount of the calculated trade margin involved in the sale of inventory items in retail NTT.
2. Other regulatory operations were completed: accounts 90 and 91 were closed.

To maximize coverage of the territory and meet customer demand, trading enterprises open retail outlets. They can be divided into two types: ATT (automated sales points) and NTT (non-automated sales points). Non-automated is considered to be a retail outlet (warehouse, stall, store, etc.) that does not have software and hardware automation tools; in fact, records are kept manually. The application solution “1C: Trade Management Rev. 10.3” has powerful and flexible functionality for keeping records of financial and economic activities and reflecting trade transactions in the accounting system, both for ATT and NTT. Let's consider the capabilities of the standard functionality for accounting for trade operations in NTT using the following examples:

• Entering information into the system about the structure of warehouses and manual retail outlets
• Reflection of goods receipt in NTT
• Revaluation of goods in NTT
• Carrying out an inventory
• Reflection of return operations from NTT
• Report “Statement of goods in NTT”

Entering information about the structure of NTT into the system

Menu: Directories -> Enterprise -> Warehouses (storage locations).

For a remote retail outlet, the warehouse type is set to NTT. Let's introduce a new element of the Warehouses directory into the system - the Beryozka store.

For this outlet, we will indicate the division of the organization - “NTT “Berezka””. You can specify responsible persons for this department. It is also necessary to indicate the type of prices at which the goods will be sold at this remote outlet. Moreover, for each outlet you can set your own type of prices. In our example, we will set the price type to “Retail”.

Important! Unlike automated retail outlets, for NTT there is no need to pre-set price values ​​in the system using the “Setting item prices” document. You can set selling prices for goods at the time of registration of their receipt at a remote retail outlet.

Reflection of goods receipt in NTT

A) receipt directly from the supplier to NTT

To reflect the operation of receipt of goods and services at a remote point of sale directly from the supplier, the document “Receipt of goods and services in NTT” is used.

Menu: Documents -> Retail -> Receipt of goods and services in NTT

The principle of filling out the document “Receipt of goods and services in NTT” differs little from the standard document for registering the fact of receipt of goods at the wholesale warehouse “Receipt of goods and services”. The only difference is that in addition to the receipt price, it is necessary to indicate the percentage of the trade margin.

In our example, we reflect the operation of receiving two types of dairy products from the supplier “Base “Products””, the markup percentage is 20%. In this case, the “Retail Price” is automatically calculated for each item, at which the product will be accounted for and sold in NTT.

B) moving from the organization’s wholesale warehouse

Goods can be supplied to NTT not only from the supplier, but also by moving from the organization’s wholesale warehouse. This operation is formalized in the system using the document “Movement of Goods”.

Menu: Documents -> Inventories (warehouse) -> Movement of goods.

In this example, we will omit the operation of receipt at the wholesale warehouse (“Main warehouse”). We believe that the goods being moved have already been capitalized earlier.

In our example, we will move one product item from the main warehouse to NTT (Beryozka Store).

When registering the “Movement of Goods” document, retail prices are automatically filled in according to the type of retail prices that were previously indicated in the NTT warehouse form.

Filling out retail prices depends on setting the flag in the NTT card: “Calculation of retail prices based on trade margins.”

• If the “Calculation of retail prices by trade margin” flag is checked, then retail prices are automatically calculated based on delivery prices and the entered trade margin for goods.
• If the “Calculation of retail prices by trade markup” flag is not set, then retail prices are filled in in accordance with the entered retail prices at the trading enterprise. Based on delivery prices and retail prices, the trade margin for goods is calculated.

Reflection of the operation of receiving retail revenue

In the document, it is necessary to establish the type of receipt of funds “From NTT”, and instead of the enterprise’s cash desks, the choice of NTT from the “Warehouses” directory becomes available.

Important! The system allows you to analyze the effectiveness of sales of goods at remote retail outlets. To do this, in the directory of company divisions, it is necessary to register remote retail outlets as separate divisions of the company. Several retail outlets can be registered as one common division. In our example, a remote manual retail outlet is separated into a separate division “NTT “Beryozka””.

Revaluation of goods in NTT

Menu: Documents -> Retail -> Revaluation of goods in retail.

In the document we indicate the NTT warehouse - “Beryozka Store”. Using the “Fill -> Fill by balances” button, you can automatically fill the tabular part of the document with the balances of the goods in NTT. In this case, in the rows of the tabular part, prices will be filled with the values ​​​​recorded when the goods were received in NTT. If in NTT some goods have different accounting retail prices, then in the tabular section as many rows will be filled in for these goods as there are different price values ​​recorded for the balances of this product.

The new accounting price is filled in the document for each product line. In our example, the price changes only for the first position.

The document allows you to revaluate only those goods whose prices have changed centrally, i.e. New accounting prices are recorded in the system using the document “Setting item prices.” In this case, you need to fill out the tabular part of the document using the “Fill -> Fill in at changed prices” button.

Carrying out an inventory

Menu: Documents -> Inventories (warehouse) -> Inventory of goods in the warehouse.

To fill the tabular part with product balances in NTT, use the “Fill -> Fill by warehouse balances” button.

The principle of filling out the document: the booking and retail price of the product is filled in the rows of the tabular section. In the column “Accounting. quantity" the remaining product is filled in according to the system data. In the “Quantity” column, it is necessary to record the remaining goods according to the inventory carried out in NTT.

In our example, we assume that the first two product positions are completely sold. The third position remained unclaimed by buyers. In the “Deviation” column, the difference is calculated between the balance of goods according to the accounting system (column “Accounting quantity”) and the actual quantity at the point of sale (column “Quantity”).

Important! If the NTT balance includes goods with different retail prices, then in the inventory document for these goods, when automatically filled in, several lines will be displayed. It is recommended to prevent these situations by conducting a preliminary revaluation of the remaining goods.

Reflection of the fact of sale of goods in NTT

Menu: Documents -> Retail -> Retail sales report.

“The retail sales report can be entered based on” the “Inventory of goods in warehouse” document.

In accordance with the inventory data we conducted, the “Retail Sales Report” is automatically filled in with two product items.

If a remote retail outlet reports the number of items sold, you can enter a Retail Sales Report document without first entering an item inventory document.

Important! If the “Retail Sales Report” document is not filled out on the basis of the “Inventory of goods in warehouse” document, you can reflect in one document the fact of sales at several remote retail outlets. For this purpose, there is a “Warehouse” attribute in the tabular section.

Reflection of return operations from NTT

This product arrived at NTT from the supplier, the receipt is reflected in the document “Receipt of goods and services at NTT”. If a remote retail outlet returns a product for which the fact of sale was not reflected (the “Retail Sales Report” document was not issued), then the return operation is processed using the document “Return of goods to a supplier from NTT”.

Menu: Documents -> Retail -> Return of goods to suppliers from NTT.

The return document can be entered based on the document “Receipt of goods and services in NTT” to simplify filling out the fields of the document.

Also, the return document can be filled out manually and the goods from different receipt documents can be recorded in it. In this case, the receipt document is indicated in the “Document of goods receipt” column.

If the receipt of goods in NTT was reflected in the system using the “Transfer of Goods” document, then the return must be processed using a document of the same type, but specify the NTT warehouse as the sender’s warehouse, and the warehouse from which the goods arrived as the receiving warehouse in NTT earlier.

If the remote location returns an item that has already been sold, i.e. the product for which the fact of sale is recorded in the “Retail Sales Report” document, the return of this product is reflected in the “Return of Goods from the Buyer” document.

Menu: Documents -> Sales -> Return of goods from the buyer.

The return document must indicate the type of NTT warehouse, as well as the retail prices at which the goods are recorded in this warehouse. The “Retail Sales Report” document, which records in the system the fact of the sale of goods at a remote point, is indicated as a batch document.

Report “Statement of goods in NTT”

In the report, you can assess the balances and turnover of goods at retail (sales prices) in non-automated retail outlets. The report can also display information about the prices at which goods are stored in NTT. To do this, you can set the grouping order in the report - “Retail price”.

Goods are material assets that an organization purchases from a supplier (seller) for the purpose of their further resale. Moreover, the sale of goods refers to the usual activities of the enterprise. In this article we will dwell in more detail on how to accept goods for accounting, at what cost they should be received and to what account.

Goods may be received at the enterprise warehouse by:

• Purchase price;
• Sales price;
• Registration prices.

Moreover, wholesale trade enterprises can only use the first and third methods. Retailers can use any of the three presented.

Let us consider in more detail each of these methods of accounting for commodity values.

Accounting for goods at purchase price

If a trade organization chooses this method of accounting for goods, then its decision must be reflected in the order on accounting policies.

The purchase price includes the direct cost of the goods indicated in the supplier’s documents, minus VAT. In addition, this includes all associated costs associated with the receipt of goods at the warehouse (transportation costs, procurement costs, etc.).

Transportation and procurement costs (TZR) can either be included in the purchase price of the goods or be allocated separately to the account for accounting expenses for sales. This will be discussed in more detail in.

To reflect all transactions related to goods, there is account 41 “Goods”, this is an active account, the debit of which reflects the receipt of goods, and the credit their write-off (disposal). Read about the disposal of goods. We also suggest reading about the corresponding wiring.

When accepting goods for accounting, the accountant performs posting D41 K60. The cost of this transaction does not include VAT. That is, if the supplier presented an invoice with a allocated amount of value added tax, then VAT is allocated from the cost of the goods by posting D19 K60, after which it is sent for reimbursement from the budget D68/VAT K19.

If transportation and procurement costs are also included in the purchase price of the goods, then posting D41 K60 (76) is reflected, VAT on TZR is also allocated separately by posting D19 K60 (76).

Postings upon receipt of goods:

Accounting for goods at sales price

This method of accounting for goods is used only by retail enterprises. Its essence lies in the fact that commodity values ​​are accounted for in account 41, taking into account the trade margin. For these purposes, additional account 42 “Trade margin” is introduced.

First, goods are debited to the account. 41 at the purchase price (posting D41 K60) excluding VAT, after which a trade margin is added using posting D41 K42.

When the goods are sent to, the trade margin will be deducted from the credit account 42 using the “reversal” operation (entry D90/2 K42). In this case, the amount of write-off of the trade margin must be proportional to the goods shipped.

If goods are sent for other needs, then the trade margin is written off to the account to which the goods are written off.

Postings to account 41:

Accounting for goods at discount prices

This method involves the use of pre-established discount prices. When goods arrive, they are debited to the account. 41 already at the discount price. In order to reflect the difference between the accounting value and the purchase value, two additional accounts are introduced: 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets”. We have already discussed these two accounts in the topic about.

At the purchase price, goods are debited to the account. 15 using wiring D15 K60 (excluding VAT). After which the goods are credited to the account. 41 at discount prices using wiring D41 K15.

On account 15, a difference has formed between the debit and credit values ​​(purchase and accounting prices), this difference is called a deviation and is written off to the account. 16.

If the purchase price is greater than the accounting price (debit is greater than credit), then the entry for writing off the deviation has the form D16 K15. Posting is carried out exactly for the difference between the book value of the goods and the purchase price.

If the purchase price is less than the accounting price (credit is greater than debit), then the posting looks like D15 K16.

After the manipulations on the account. 16 reflects the deviation in debit or credit, which at the end of the month is written off as selling expenses. If the deviation is reflected in the debit of account 16, then the posting for writing off the deviation looks like D44 K16. If the deviation is reflected on credit account 16, then the “reversal” operation is performed - posting D44 K16.

Postings upon receipt of goods at accounting prices:

Data: An organization on the simplified tax system (income - expenses), there is a retail store without an accounting system (ITT), from which non-cash funds are received from customers under an acquiring agreement with the bank. The organization's accounting is carried out using the "1C: Accounting 8 PROF" program, edition 2.0. The accounting policy specifies the method of accounting for goods in retail: At sales value (using account 42 “Trade margin”).

Task: Reflect the receipt of non-cash retail revenue.

Explanation: At NTT, customers pay in cash and by payment cards.

Let's read the article on ITS "Comparison of methods of accounting for goods in retail trade" in the section "Methodological support for 1C: Enterprise". The reflection of cash DS is described in detail: “Reception of retail revenue, write-off of goods sold and income from sales are reflected in one document, Cash receipt order, daily.”

But non-cash retail revenue cannot be reflected using a cash receipt order, otherwise the cash book will not be valid, and the DS balances will also not correspond to reality.

Let's contact 1C technical support and get the answer:

And the receipt of revenue under the acquiring agreement is credited to the current account with the type of operation “Receipt from sales on payment cards and bank loans.”

I think those who have encountered this problem and have not found a solution will now breathe easy and reflect non-cash retail revenue from NTT using a manual operation with two entries, because at the moment there is no other way.

//Further reading is necessary only if you don’t understand anything, but want to figure it out//

When the accounting policy specifies the method of accounting for goods in retail: At sales value (using account 42 “Trade margin”), then accounting in NTT is depersonalized, and all transactions are documented in a total amount daily without indicating items, only the amount of receipt and margin.

It is necessary to keep such records if your retail store does not have an accounting system, but the turnover is very large and it is impossible to provide a report on retail sales for accounting purposes.

Let's briefly look at how such accounting is maintained in the 1C: Accounting 8 PROF program, edition 2.0.

Receipt of goods from the Counterparty (Supplier) is reflected in the document “Receipt of goods and services” with the transaction type “Purchase, commission”, in which all receipts are reflected in one total purchase amount and the retail amount, taking into account the trade margin.

Postings are generated: Dt 41.12 - Kt 60.01 (purchase amount) and Dt 41.12 - Kt 42.02 (Trade margin: the difference between the retail amount and the purchase amount).

If payments are made only in cash, then at the end of each day a “Cash receipt order” document is created with the transaction type Retail revenue for the entire cash amount received.

The document generates transactions Dt 50.01 Kt 90.01.1 and Dt 90.02.1 - Kt 41.12.

But what to do if customers pay for goods with payment cards, even if the store does not have an accounting system; no one forbade entering into an acquiring agreement with a bank and accepting non-cash payments.

After receiving funds from the buyer using a payment card, the bank, minus the commission, transfers the DS, the total amount for the period specified in the agreement, to the account of the organization with which it has an acquiring agreement. Receipt of non-cash DS is reflected in the document “Receipt to the current account” with the type of operation “Receipt from sales on payment cards and bank loans”.

Postings are generated: Dt 51 Kt 57.03 (Total amount of non-cash DS from buyers minus commission), Dt 91.02 Kt 57.03 (Amount of bank commission).

Funds have been received, but amounts from 57.03 (Sales by payment cards) and 41.12 have not been written off.

What document should I use to do this?

Let's try the document "Retail Sales Report" with the type of operation "NTT". We fill out only the tabular part “Payment cards and bank loans” for the amount of funds received by NTT from customers by bank transfer.

Postings are generated that will not help us:
Dt 57.03 - Kt 62.R - here is a positive amount
Dt 50.01 - Kt 62.R - here is a negative amount

This means that the document “Retail Sales Report” is not suitable. But which one then? No. At the moment, in the program "1C: Accounting 8 PROF" edition 2.0, version 2.0.25.5 there is no such document, everything has to be done manually with two postings Dt 57.03 - Kt 90.01.1 and Dt 90.02.1 - Kt 41.12

P.S. I wrote this article for the reason that I could not find an answer to the question posed on the Internet, ITS and other sources of information. I was able to receive an answer from the technical support service only after 3 months of correspondence. By the way, in my case, the organization had an accounting system in retail stores. But the accountant did not want the program to have a huge Nomenclature directory, did not want complex exchanges with other accounting systems, and decided to use the NTT technique. The daily life of an accountant has become easier. But such a system does not allow for correct batch accounting, since all items of depersonalization are in one total amount, which is unacceptable for the simplified tax system (Revenue minus expenses). Now, before each reporting, the accountant has to manually count expenses and enter them into the program, but that’s another story :)