Every person in their life at least once thought about creating own production.

Is production profitable?

AT modern world entrepreneurs try to follow the path of least resistance and prefer to invest their money in the development of various cafes, shops, etc.? High rents, lack of understanding with landlords, competition, lack of coordination in the work of the team, insufficient attendance often lead to the unprofitability of these establishments and their closure.

The best solution in the desire to have a steady income is to create your own production. This is a rather complex process that requires a lot of effort, time and effort. Money. But with its competent organization, a positive result will not be long in coming.

Cash investments

Many people think that production requires a very large investment. sums of money, because this is one of the areas with a high threshold of entry. But now in the modern world there are many opportunities to attract cash flows into your own business.

First, there is such a thing as credit. It is easy to issue and receive in banks Russian Federation upon submission of the required package of documents. If your production will have a connection with agriculture or other activities related to import substitution, then there is a chance to get a loan on very favorable terms. To apply, it is necessary to prepare a number of documents: a detailed business plan, a feasibility study of the project, a reference tax office confirming entrepreneurial activity.

You also have the opportunity to attract investments from crowdfunding sites. This will require reviewing your project and convincing people of its worthy future. There are enough sites like this on the internet. a large number of.

It is also possible to start a business with minimal production that does not require large expenses. Do you have a garage, basement or unnecessary warehouse? So why not start using it in such a way that this area would bring some income?

China is one of the richest countries in terms of manufacturing. For some reason, all people think that in this country all factories are giants. Just not, most Chinese manufacturers are small enterprises that bring good income. Most of the goods of own production from the Middle Kingdom are supplied to Europe, America and to us, to Russia.

What will you have to face?

It must be said that production is a type of entrepreneurial activity in which frequent inspections, high tax collection and pressure from the authorities. It is worth noting that your production must be kept clean and tidy, because no one has canceled sanitary standards. A novice businessman should focus on the geolocation of the future enterprise. Indeed, in megacities it is very difficult to find a free niche and quickly start making high profits. In this regard, in small towns there are much more chances.

But on the other hand, there are a huge number of consumers in megacities, which plays into the hands of the manufacturer. You also need to understand that at first your production can bring tiny money, and sometimes it doesn’t pay off at all. Here the endurance of the entrepreneur, his ability to bring the matter to the end is very important.

Niche selection

What to produce? To answer this question, you need to understand in which area you would like to create your own production. Outside the 21st century - time high technology. You always have access to the World Wide Web at your fingertips, it is there that you can find a lot of original ideas. You just need to strain a little and understand what products are not produced in the Russian Federation and why.

Even if the product you are interested in is still produced in Russia, then you should not bypass it. After all, it often happens that the main components are produced abroad. And this is an occasion to establish the production of these particular parts. The main thing is to correctly approach this issue and study it thoroughly. Indeed, to create our own production in our country, there are all the necessary components: a developed domestic and foreign market, cheap work force. Only Chinese manufacturers You have to spend a lot of money on logistics. So why do they succeed, but we should not?

Registration

After you have decided what you will produce, you need to register the company. Organization of own production is possible within the framework of a legal entity, or a person can issue a " individual entrepreneur"The second option is perfect for small production, the first is relevant for medium and large enterprise. The difference between IP and legal entity primarily determined by taxation and the cost of opening.

In order to explore which of these options is right for you, you need to make calculations that are based on several important factors:

• company registration;
• buying or renting a place;
• purchase or rental of an instrument;
• recruitment of workers and payment of salaries at the first stage, when there is no constant revenue;
• advertising.

Sales of products

The sale of products of own production is one of the final stages that brings the entrepreneur closer to making a profit. It is important to be able to correctly calculate the selling price of a unit of goods, including direct manufacturing costs, overheads and a commodity margin, which includes a certain percentage of net profit.

To sell products of your own production, you need to open your own stores, or sell these products through large outlets. Of course, the first option will bring you much more revenue, but in order to open your own stores, you will need to study this issue well and invest a lot of money. At first, it is better to consider the second option, because you cannot yet guess whether your products will be sold at all. In this option, your main customers will be large wholesalers. This means that you will mostly only sell in large quantities, but it all depends on the area you have chosen and your desires. Over time, if you realize that things are going uphill, then, of course, you can think about opening your own outlets.

The end products of your own factory must have the necessary certificates, the products must comply with the current GOSTs. It is also worth taking care of the timely registration of a license for the sale of goods.

Financial niceties

In the process of organizing your own production, you must be familiar with such concepts as "finished products" and "semi-finished products".

The ultimate goal of each commercial organization and the key to its successful operation in the system of market relations is profit. An important step towards this goal is the receipt of gross income from the sale of manufactured products and purchased goods.

In Form No. 2 “Profit and Loss Statement”, line 010 reflects “Revenue (net) from the sale of goods, products, works, services (minus value added tax, excises and similar payments)”, and line 020 in trade organizations, including Catering, shows the purchase price of goods, the proceeds from the sale of which are given in line 010. The difference between the first and second indicators is the gross income from the sale of products of own production and purchased goods in public catering organizations, as well as in any other trade organizations. It should be noted here that when calculating gross income, such payments to the budget as value added tax, excises and others similar to them are excluded. Otherwise, the gross income will be inflated. These tax payments are initially the income of the state and have nothing to do with the gross income of the enterprise (organization).

In accounting, the gross income of an enterprise is determined on the basis of information on the sale of products and goods of their purchase cost, reflected in the operational result account 46 “Sales of products (works, services)”.

Operations for the sale of products and goods must be reflected in the accounting accounts in a timely manner, that is, simultaneously with the processing of commodity and cash reports of financially responsible persons.

In case of wholesale sales of own-produced products, including semi-finished products, the sale is reflected on the basis of invoices issued and, accordingly, the following accounting entry is made: debit account 62 “Settlements with buyers and customers”, credit account 46 “Sale of products (works, services)”.

According to the reports of cashiers, the following accounting entry is made for the amount of cash proceeds from the sale of products and goods: the debit of account 50 “Cashier” and the credit of account 46 “Sales of products (works, services)”.

On cost sold dishes for subscriptions and coupons, account 64 “Calculations on advances received” is debited and account 46 “Sales of products (works, services)” is credited.

Account 70 “Settlements with personnel for wages” is debited for the cost of products released to feed their employees and account 46 “Sales of products (works, services)” is credited.

According to the reports of financially responsible persons (manager of production, buffet seller or other trading division) and the documents attached to them, the accounting cost of purchased goods and raw materials used for the sale of products is debited to the debit of account 46 “Sale (works, services)” within a month from credit of accounts 20 “Main production”, 41/2 “Goods in retail”.

The credit of account 46 reflects the amount of proceeds from the sale of own-made products and purchased goods at sale prices for any option of accounting prices for own-made products and purchased goods.

Therefore, if the accounting price is the purchase price for the purchased raw materials and goods, then the gross income is determined by subtracting from the turnover reflected in the credit of account 46, the purchase cost of raw materials and goods and the amounts of value added tax, as well as sales tax shown in the debit of the account 46.

In most cases, the sale price is used as the accounting price in catering organizations; it is possible that both purchase prices (accounting in the pantry) and sale prices (accounting in production and in buffets) can be taken as accounting prices at the same time.

When accounting for raw materials and goods at sales prices, they are written off to the debit of account 46 “Sales of products (works, services)” is carried out, respectively, at accounting - sales prices. Therefore, it becomes necessary to adjust the debit turnover of account 46 to bring it to the purchase price of goods sold by a reversal entry for the amount of the realized trade margin. At the same time, the realized trade margin is determined by calculation and written off at the end of the month in red reversal on the debit of account 46 and the credit of account 42 “Trade margin” or an unusual “variegated” accounting entry: the debit of account 46 is in the red amount and the debit of account 42 is in the black amount. And, thus, in the debit of account 46 “Sales of products (works, services)”, according to its purpose and classification, the purchase cost of goods and consumed raw materials is reflected.

There are several ways to calculate the realized trade margin, depending on the size of the applied margins by type of product and purchased goods, the frequency of changes in these margins, the possibility of accounting for the sale of products and goods by type, etc. The main of these methods are the following:

• one). According to the total turnover
• 2). According to the average percentage
• 3). According to the assortment of the rest of the goods.

With the calculation method based on total turnover, the realized trade overlay is calculated using the formula:

RTN \u003d T X PH / 100,

Where RNT is the implemented trade overlay (markup),

T - total turnover,

РН - estimated trade margin.

In its turn,

PH \u003d TH / (100 + TH),

Where TN - trade margin,%

The method of calculating the realized trade imposition on the total turnover is used when the same percentage of the trade margin is applied to all goods. If its size has changed during the month, you should determine the volume of trade separately by periods of application different sizes trade margin.

The realized trading overlay for the average percentage is calculated by the formula

RNT \u003d T X RN cf / 100

Where RNav is the average percentage of the realized trade margin.

In its turn,

РН avg \u003d (TNn + TNp - TNv) / (T + OKk + Okp + Okr) * 100

Where ТНн is the trade margin on the balance of goods at the beginning of the month (the balance of account 42 “Trade margin” at the beginning of the month);

TNp - trade margin on goods received during the month (credit turnover of account 42 for the month);

TNv - trade margin on retired goods for the so-called documented expense, namely: return of goods to suppliers, write-off of damage to goods, etc. (debit turnover of account 42 for the month);

OKK - the balance of raw materials, products and goods at the end of the month in the pantry (balance of account 41/1 “Goods in warehouses” at the end of the month) - this balance increases if the selling price acts as the accounting price in the pantry. At the purchase accounting price, the remains in the pantry are not taken into account in this form;

OKp - the balance of raw materials, products and goods in production (the balance of account 20 “Main production” at the end of the month);

OKR - the balance of products of own production and purchased goods in a retail network (buffets, etc.) (balance of account 41/2 “Goods in retail trade” at the end of the month).

The method for calculating realized trade overlay by average percentage is simple and can be used by any organization. Its disadvantage is inaccuracy, since it is based on the assumption that the assortment structure of the turnover for the month and the balance of goods at the end of the month is the same, which rarely happens in practice. As a result, the amount of the realized trade imposition calculated in this way may be more or less than the actual value. For example, if goods with big size margins (compared to the average percentage), and the remainder are goods with a lower margin, then the amount of the realized trade imposition will be underestimated, and vice versa.

The realized trade overlay for the assortment of the remaining goods is calculated by the formula

RTN \u003d (TNn + TNp - TNv) - TNk

Where TNK is the trade margin on the balance of goods at the end of the month.

TNk \u003d (OK1 * RN1 + OK2 * RN2 + ... ... + Okp * RNp) / 100,

Where OK1, OK2, ..., Okp - balances at the end of the month for groups of goods.

The balance of goods by name should be determined based on the inventory data of goods on the first day of the next month in each unit (pantry, kitchen, buffet, etc.).

The method of calculating the realized trade imposition on the assortment of the remaining goods can also be used in any organization; it is more accurate than the method of calculating the average percentage, but its disadvantage is the need to conduct an inventory of goods at the end of each month.

After the implemented trade overlay and writing it off to the debit of account 46 “Sales of products (works, services)” from the credit of account 42 “Trade margin” (using the “red reversal” method), the amount of value added tax and sales tax must be reflected in the debit of account 46 attributable to realized values ​​in correspondence with the credit of account 68 “Settlements with the budget” for the corresponding sub-accounts.

VAT is calculated on the basis of the income received from the sale of products and goods in the context of the established tax rates (10 and 20%) at the corresponding calculated rates of 9.09 and 16.67%. To make such a calculation, it is necessary to maintain separate analytical accounting of goods in the context of tax rates. In the absence of the specified analytical accounting, tax is charged on the income received at a rate of 16.67%. It should be borne in mind that the turnover on the sale of products of own production in student and school canteens, other canteens is not subject to VAT. educational institutions, hospitals, children's preschool institutions, as well as canteens of other institutions and organizations of the socio-cultural sphere, financed from the budget. After the listed accounting entries on account 46 “Sales of products (works, services)”, the difference between credit and debit turnovers will represent the gross income from the sale of own production and purchased goods.

This is followed by the procedure for debiting account 46 “Sales of products (works, services)” from the credit of account 44 “Distribution costs” of production and distribution costs related to products sold own production and sold purchased goods. After that, the difference between gross income and costs is revealed. This difference represents the profit or loss from the sale of products and goods at the end of the month.

Thus, there is no balance on account 46 for the past month, the account is closed. Entries in journals-orders and statements on account 46 are kept separately for each division of the public catering organization. At the end of the month, a consolidated journal-order journal is compiled, from which entries are transferred to the General Ledger.

The sale of manufactured products is the most important indicator of production activity. After all, it is the sale that completes the turnover of funds spent on the manufacture of products. As a result of the implementation, the manufacturer receives working capital required to restart a new cycle production process. The sale of products at a manufacturing enterprise can be carried out by shipping manufactured products in accordance with concluded agreements or by selling through their own sales department.

Article 223 Civil Code Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), the right of ownership of the products purchased in accordance with the contract arises from the buyer from the moment of its transfer:

“The right of ownership of the acquirer of a thing under a contract arises from the moment of its transfer, unless otherwise provided by law or the contract.”

In accordance with Article 224 of the Civil Code of the Russian Federation, the transfer of products is recognized as handing it over to the buyer, handing over to the carrier or to a communications organization for sending to the buyer.

The sold products are considered handed over to the buyer from the moment of its actual receipt in the possession of the buyer or the person indicated by him.

Note!

The transfer of products is equivalent to the transfer of shipping documents to it.

In order to be reflected in accounting (both in accounting and in tax) operations for the sale of products, it is necessary to have documentary confirmation transfer of ownership of this product to the buyer. This confirmation is various primary documents: waybills, consignment notes, acts of acceptance and transfer, and so on.

To account for the sale of products in the accounting of the organization, account 90 "Sales" subaccount "Revenue" is used.

By general rule operations for the sale of products in the accounting of the manufacturer are reflected at the time of its shipment (the only exception is the sale of products under contracts with a special transfer of ownership).

To do this, the following entry is used in accounting:

At the same time, the cost of shipped products is written off. If the manufacturing organization keeps records finished products at actual cost, then the write-off is reflected in accounting:

If a production organization keeps records of finished products at the standard (planned) cost, then the write-off is made by the following entries:

In accordance with the norms of Chapter 21 "Value Added Tax", transactions for the sale of goods (works, services) in the territory of the Russian Federation are objects of taxation, therefore, if an organization is a payer of this tax, then it is obliged to calculate VAT on the amount of sales (Article 146 of the Tax code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation)).

Note!

Article 167 of the Tax Code of the Russian Federation, which determines in the VAT legislation the moment of determining the tax base, has been significantly changed since January 1, 2006 federal law No. 119-FZ. From January 1, 2006, the said law abolished the method previously used for VAT taxation purposes as funds are received (as payment is received), therefore, from the indicated moment in Russia, all VAT taxpayers will use only the “as they are shipped” method as the moment of determining the tax base ".

To do this, the following entry is used in accounting:

The cost of shipped and sold products includes and. In accordance with the Instructions for the Application of the Chart of Accounts, organizations engaged in industrial or other production activities on account 44 "Sales costs" reflect the following types expenses:

“... for packaging and packaging of products in warehouses for finished products; for the delivery of products to the station (pier) of departure, loading into wagons, ships, cars and other vehicles; commission fees (deductions) paid to sales and other intermediary organizations; on the maintenance of premises for the storage of products in the places of its sale and the remuneration of sellers in organizations engaged in agricultural production; for advertising; on the ; other similar expenses.

They are written off by writing:

Then, by comparing the debit and credit turnover on account 90 “Sales”, the financial result is determined.

Example 1

During the reporting period, the textile mill LLC "Russian Textile" sold manufactured fabrics in the amount of 1,180,000, including VAT -180,000 rubles. The cost of fabrics sold was 800,000 rubles. The amount of expenses for the sale is 40,000 rubles.

Russian Textile LLC applies the accrual method for profit tax purposes, the VAT tax base is determined on the basis of shipment.

In the accounting of Russian Textile LLC, these business transactions are reflected as follows:

End of example.

An industrial enterprise can sell its products not only to "subcontractors" or "wholesalers", but also to retail its own products in specially opened trade divisions. For production organizations light industry this form of sale has already become familiar, because the main types of manufactured products in the light industry are precisely consumer goods.

It should be noted that this form of trade has a lot of advantages, in particular, the sales market is increasing, it is possible to receive operational information about consumer demand for manufactured products, the process of obtaining revenue is accelerating, and so on. But along with the "pluses" of such an implementation, there are "minuses". The opening of a special division means that industrial enterprise in fact, it becomes diversified, that is, in addition to the main activity (manufacturing), it also directly carries out trading activities.

Our audit practice shows that often such organizations incorrectly reflect the sale of their own products through the organization's trading division, using the sales scheme using accounts 41 "Goods", 42 "Trade margin", 44 "Sales costs". In our opinion, the use of such a scheme is erroneous, it is acceptable only if the trade division of the industrial manufacturing enterprise, in addition to its own products, it sells purchased goods.

This point of view is based on the Instructions for the Application of the Chart of Accounts. In relation to account 41 "Goods", this document contains the following:

The transfer of finished products to the trading division for sale is documented by the requirement-invoice (form No. M-11), approved by the Decree of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a "On Approval unified forms primary accounting documentation for the accounting of labor and its payment, fixed assets and intangible assets, materials, low-value and wearing items, work in capital construction, and their sale and transfer to buyers - invoice form No. M-15.

When the finished product is transferred to the store, the following entry is made in the accounting of the production organization:

End of example.

When selling finished products through structural subdivision(score, trading house, pavilion) organizations can use the following primary documents "Commodity Report" and "Statement of the movement of finished products and goods". Forms specified documents are contained in Appendix No. 5 to the Guidelines No. 119n on accounting inventories”.

The commodity report consists of two sections: "A" and "B". Section "A" reflects the movement of finished products and purchased goods, section "B" - the movement of cash. The specified report is compiled either by the head of the trading division or by the materially responsible person in two copies. The period for which a commodity report is drawn up should not exceed 1 calendar month. As a rule, in trade divisions these documents are compiled every ten days.

In section “A”, the financially responsible person reflects the balances and movement of finished products and goods in quantitative terms, indicating the names, numbers and dates of receipt and expenditure documents, as well as “Expense” and “Balance at the end of the month” in sales prices (including VAT ).

Section "B" contains information about the sources of receipt and disposal of cash: proceeds from the sale of finished products and goods, the delivery of money to the cash desk of your organization, the collection service, shortages and surpluses of cash, and so on.

Then (at deadlines) the commodity report, together with incoming and outgoing commodity and monetary documents, is transferred to the accounting department of the organization for verification. Accepting the report, the accountant makes notes about it on both copies of the report. The first copy of the report with documents remains in the accounting department of the organization, the second copy is returned to the financially responsible person.

If errors are found during the review of the report, appropriate corrections are made. Corrections are agreed with the materially responsible person. If the materially responsible person agrees with the changes made to the report, then he must confirm the corrected amount of the balance of finished products, goods and cash at the end of the period, with his signature.

After the report is accepted, the accounting department fills in the column “At actual cost” - for finished products and goods, after which the data of the commodity report are entered into accounting.

The commodity report is accompanied by a "Statement of the movement of finished products and goods", which reflects the receipt and consumption of finished products and goods, indicating their names, distinguishing features and item numbers (if any), units of measurement, quantities, prices and amounts for sales prices (including VAT). If the receipt or consumption of finished products and goods is documented reflecting the above indicators, they can be reflected in the statement indicating only the total (total) amounts.

The statement shows the total amounts separately for income and expenditure. Data on the actual cost and (or) purchase prices are filled in by the trade department or the accounting service.

Thus, based on the data of the commodity report, the accounting department monthly generates data on the actual cost, received and sold products, as well as the cost of the balance of finished products at the end of the month.

Learn more about questions related toaccounting and tax accounting in light industry enterprises, you can find in the book of CJSC "BKR-Intercom-Audit" "Production and trade in light industry».

If the organization has received an advance on account of the forthcoming delivery of products, then when calculating income tax on an accrual basis, do not include the amount of the prepayment in sales income (Articles 249, 271 and subparagraph 1, paragraph 1, Article 251 of the Tax Code of the Russian Federation). Under the cash method, take into account the revenue at the time of receipt of funds for products sold. The advance payment (advance payment) received from the buyer (customer) is also included in the income at the time of receipt (clause 2, article 273, subparagraph 1, clause 1, article 251 of the Tax Code of the Russian Federation). This rule applies despite the fact that the products have not yet actually been transferred to the buyer (clause 8 information letter Presidium of the Supreme Arbitration Court dated December 22, 2005 No. 98). Reduce the proceeds from sales by the costs associated with the production and sale of products (subclause 1, clause 3, art.

Accounting postings for the shipment and sale of finished products

The sale of finished products can be carried out:

1. Based on the conclusion of the supply contract.
2. Through own trading divisions (shops, kiosks).

The date of transfer of ownership of the manufactured products is the date of its transfer to the buyer. When transferring finished products, accompanying documentation is drawn up - expenditure and consignment notes, acceptance certificates, which confirm the change of ownership. Basic rules for generating postings for the sale of products The procedure for generating postings for the sale of finished products depends on two circumstances:

1. The first operation was a shipment;
2. The first transaction was payment.

The first option entails the emergence of receivables from the manufacturer, since the moment of payment for the product occurs later than its actual shipment.

Postings for accounting for the sale of finished products

Imagine typical postings for the sale of goods in the table: Operation Debit account Credit account Reflected the proceeds from the sale of goods 62 "Settlements with buyers and customers" 90, subaccount "Revenue" Written off the cost of goods sold 90, subaccount "Cost of sales" 41 "Goods" VAT accrued from the cost of goods sold 90, sub-account "VAT" 68 "Calculations on taxes and fees" The expenses associated with the sale of goods are written off 90, the sub-account "Expenses for sale" 44 "Expenses for sale" Payment received from buyers for the goods sold 51 "Settlement accounts ”, 52 “Currency accounts”, etc. 62 The presented set of entries assumes that revenue is recognized at the time of shipment of goods. However, a situation is possible when, in accordance with the contract, the ownership of the goods passes to the buyer, for example, at the time of payment.

Postings for the sale of goods and services

For more information on this, see How to reflect the sale of goods at retail in accounting. Such rules are established by the Instructions for the chart of accounts, subparagraph “d” of paragraph 12 of PBU 9/99 and paragraph 211 of the Guidelines approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n. At the time of recognition of revenue, reflect in accounting the costs associated with the production and sale of products (p.
18 PBU 10/99). These will be:

• the actual cost of production;

• selling expenses.

Reflect them on the debit of account 90-2. This is stated in paragraphs 203, 206 and 212 of the Guidelines approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, paragraphs 7 and 9 of PBU 10/99 and Instructions for the chart of accounts.

Accounting for the sale of products of own production

After the technical control department, the finished product "settles" in the warehouse. The sale of finished products on prepayment in postings The sale of goods can take place according to some scenarios, the most common is the following:

• The buyer chooses a product.
• An invoice is issued to the customer for payment.
• The buyer transfers money.
• There is a shipment, a commodity and tax invoice is issued, acts of acceptance and transfer of goods are often signed.

Postings: Account Dt Account Kt Posting description Posting amount Base document 51 62.02 Prepayment reflection Prepayment amount Payment order or bank statement on payment 76.AB 68.02 VAT accrual on the prepayment amount VAT amount Payment order, Sales book, Invoice 90.02 43 Finished products shipped.

Accounting for semi-finished products of own production - postings

Reflect it on the credit of account 90-1 at the time of transfer of ownership of the product to the buyer (subject to other conditions for recognition of revenue in accounting). For more information, see How to determine the amount of revenue from the sale of finished products. You can sell finished products both for cash and for cashless payments, as well as using plastic cards.

Important

If the organization sold the finished product for cash, make the following entry in the accounting: Debit 50 Credit 90-1 - the proceeds for the finished product sold for cash are reflected. If the organization sold finished products for cashless payments, make the following entry: Debit 62 Credit 90-1 - the proceeds for the finished products sold for cashless payments are reflected. The procedure for reflecting the sale of finished products in accounting upon payment bank card similar to the procedure for recording such transactions when selling goods.

Accounting for the release of finished products

Attention

Tax Code of the Russian Federation):

• material costs;

• labor costs;

• the amount of accrued depreciation;

• other expenses.

For more information on accounting for income and expenses from the sale of products when calculating income tax, see How to take into account income and expenses when selling products (works, services) when taxing profits. The sale of products is recognized as an object of VAT (sub.

The second option demonstrates the emergence of accounts payable on the part of the manufacturer, since the shipment is carried out much later than the payment made. Please note that the procedure for writing off finished products depends on the chosen method:

• at actual cost;
• at the planned (normative) cost.

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Postings for accounting for the sale of finished products Account Dt Account Kt Posting amount, rub.
You can read about typical postings when returning goods for various reasons in our material. Free sale: postings Sometimes the sale is also understood as the free transfer of goods. Naturally, in this case, the "seller" does not reflect the income from the disposal of goods.
Yes, and the costs associated with the sale will not be taken into account on account 90. To account for a gratuitous transfer, account 91 “Other income and expenses” is used (Order of the Ministry of Finance dated October 31, 2000 No. 94n, clause 11 PBU 10/99). Free sale of goods will be accounted for as follows: Operation Debit account Credit account The cost of goods donated 91, sub-account "Other expenses" 41 VAT is charged at the time of shipment 91, sub-account "VAT" 68 The costs associated with gratuitous transfer 91 are written off, sub-account "Other expenses" » 60 “Settlements with suppliers and contractors”, 71 “Settlements with accountable persons”, etc.

Manufacture and sale of products of own production wiring

Tax Code of the Russian Federation). How to calculate revenue, see What income you need to pay a single tax with simplification. If an organization on a simplified tax system has chosen income reduced by expenses as an object of taxation, reduce sales proceeds by expenses associated with the production and sale of products (clause 2 of article 346.18 of the Tax Code of the Russian Federation). At the same time, take into account only those expenses that are named in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. Such expenses may include, in particular:

• expenses for the acquisition, construction and manufacture of fixed assets;

• purchase costs or independent creation intangible assets;

• material expenses, including expenses for the purchase of raw materials and materials;

• labor costs;

• the amount of "input" VAT paid to suppliers, etc.

This deviation indicates an overrun of actual production relative to planned indicators. The output of finished products, calculated at the planned cost, is 12,000,000 rubles for the reporting period (credit turnover of account 40 for the reporting period) The planned cost of sales for the reporting period is 13,000,000 rubles (credit turnover of account 43.1 in correspondence with account 90.2 “Cost sales"). According to production data, the actual cost of output for the reporting period is 11,500,000 (debit turnover of account 40 for the reporting period). The deviation of the planned cost from the actual cost for the reporting period is: 11,500,000 - 12,000,000 \u003d -500,000 rubles (credit balance of account 40 after reflecting the actual cost).

Sales of products- one of the main business transactions manufacturing enterprise.

The correct reflection of this operation is of great importance for the formation of the cost of production, and therefore it is important to follow the basic principles.

First, the program must follow the correct chronological sequence of entering documents - i.e. the receipt of products at the warehouse must be done earlier than its sale.

Secondly, the write-off of products should occur from the warehouse to which they were credited (or moved).

To reflect the sale of products in the program 1C Accounting 8 the document "Sales of goods and services" is used.

You can find the list of documents “Sales of goods and services” in the section “Purchases and sales”, subsection “Sales”, link “Sales of goods and services”.

A new document form will open.

The type of operation is indicated "Purchase, commission".

The "Organization" attribute will be filled in automatically if the main organization is specified in the user's settings or the system records only one organization.

In the "Warehouse" attribute, select the warehouse from which we sell the products.

We select a counterparty-buyer, or enter it in the "Counterparties" directory if we sell products to this buyer for the first time.

We enter an agreement with a counterparty. It is important to correctly indicate the type of contract - "with the buyer". If we want the same price type to be always indicated in the sales documents for this buyer, we select this price type in the contract (for this, the desired price type must be entered in the “Nomenclature price types” directory).

The “Advance payment offset” attribute can be set in the “do not read out” (i.e. advance payment entries are not generated even if the buyer has prepaid), “automatically” (i.e. the program analyzes the presence of an advance payment for this buyer and the contract) and “according to the document” (in this case, you must specify the advance payment document). The default value is "automatic", I recommend leaving it in this position.

We fill tabular part document from the reference book "Nomenclature" using the button " . Specify the number of products.

If it is pre-filled, then when you select an item in the line, the accounting account, VAT account, income and expense accounts for the sale of this product will be automatically filled in.

If the prices for products are not filled in for the previously specified price type, then you will have to enter the sales price of products manually.

Depending on the settings made earlier, the VAT amount will be automatically calculated.

Using the button "Issue an invoice" you can generate the document "Issued invoice" on the basis of this document.

After entering all the details, we conduct the document. We look at the postings generated by the document:

Posting debit 90.02, credit 43 reflects the write-off of products at the planned cost.

The second entry reflects the sale of products at the selling price, including VAT.

The third entry is the VAT amount.

The "Print" button opens a list of printable forms that can be generated from this document.

For this operation, the forms “Invoice”, “Invoice”, “Consignment note (TORG-12)”, “Consignment note 1-T” and “Consignment note” are suitable for us.

How to properly configure the signatures of responsible persons so that they are displayed automatically in printed forms document, read