The goods were given to the store for sale. But there were no documents on the acceptance of the goods, and when they were taken away from the seller, they did not consider how much the balance remained .. some SMS messages remained on the phone. what to do next? money for ...

How to properly transfer goods from one individual entrepreneur to another for sale?

Good afternoon. We have one point for the sale of fish delicacies, we have all the documents for fish, including a veterinary certificate. The question is, if we open another point, to another individual entrepreneur, but we will take the goods from the first point, what documents for the goods ...

How to give goods for sale to the store?

Good evening. I am an individual, I would like to give the goods for sale to the store. How should I enter myself in the Committent item

How to register the sale of residual goods for the implementation of IP?

Hello. Was an individual entrepreneur. Closed. Part of the non-food product was sold to another individual entrepreneur, some remained.

Is it possible for an individual to give goods for sale to a store without having an individual entrepreneur?

Hello, I am an individual, I would like to give the goods for sale to the store, is it possible to do this without having an individual entrepreneur? if possible, what kind of contract should be concluded with the store?

The client did not pay for the goods received for sale, how to collect the debt?

We have an individual entrepreneur, we have concluded a contract for the supply of goods with the condition of deferred payment. The contract states that the maximum grace period is 14 calendar days. The deadline has passed, and the client does not pay for the goods that he took for sale. The client is also an IP. Where to go with...

Shipment for sale

Good afternoon, tell me, shipped the goods to the seller for sale. There is an agreement and a document of the Transport Company on the shipment of goods (where only the number of places is indicated). The recipient, for his part, did not return the signed invoice TORG 12. Now...

489 price
question

issue resolved

Contract for the supply of goods for sale, if the terms of sale are not specified

Hello, tell me, please, the following situation: An agreement was concluded between entrepreneur A. and B. for the supply of goods for sale. According to the contract, A. handed over the goods to B., B. paid at the time of transfer 30% of the total cost of the goods, and the settlements ...

How to draw up contractual relations with stores that accept goods for sale?

Good afternoon! I want to sell toys handmade(IP), but with the condition of the obligatory purchase of all products within the agreed period (in 1 - 1.5) months. That is, the store owner has time to sell the goods, and then pay off with ...

Documents for the supply of goods for sale (IP)

Good afternoon. I have an individual entrepreneur, I need to deliver the goods "for sale" to the partner's store (payment by the partner after the sale of the goods). The product is a baby stroller with some modifications (the stroller itself is from another supplier, we only do...

400 price
question

issue resolved

How to collect money for the sold goods transferred for sale?

Passed women's clothing with payment as the implementation of LLC under the contract. The contract was signed by them, the waybill, in which the prices for the goods were registered, the quantity and assortment were sent transport company along with the goods to their city. After...

January 11, 2017, 23:15, question #1497322 Yulia Yurievna Salikova, Krasnodar

Agreement for the transfer of goods for sale

I am an individual entrepreneur, I order goods from China. I want to put my goods on the shelves in a stationary store owned by another person (IP). That is, I want to supply him with goods for sale. How can I not be thrown? How to protect yourself legally so that he...

Print (Ctrl+P)

Information for users on the accounting of goods transferred for sale. Integrated Automation 1.1

Head. boo. RAD was asked to write this manual for managers for the following reasons:

• The contracts with the commission agent do not specify the type of selling prices, as a result of which the operators are forced to adjust the prices in the documents. Perhaps the reason is due to the fact that no one deals with pricing in the infobase
• Delivery agreements with a commission agent are maintained in general, and not by transactions (orders), as a result of which it is impossible to track our goods sold and not sold in the commission agent's stores. At first, I suggested creating one contract for each store as a whole with an agent, but this is not entirely effective. However, then I realized that it is possible to conclude only one contract for orders with an agent, and transactions in the ranks of this single contract can be concluded with a store. It is enough to associate a transaction with a store by some identification feature, for example, the Delivery address or another order property of the Store number type.

Goods transfer statuses

In the management accounting of the Integrated Automation program, there are 3 statuses for the transfer of goods to third parties

• For implementation
• For processing
• Returnable packaging

In this section, we will only consider the first status of the transfer, namely, the transfer for sale, where the organization is called the committent, and the counterparty is the commission agent.

Business operations in management accounting of goods sold for sale

Business transactions in this section are as follows:

• Transfer for sale - Increases income and increases balances. The operation is registered by the document "Sales of goods and services"
• Return - reduces income (negative income is entered) and reduces balances. The operation is registered with the document "Return from the buyer"
• Sale - increases consumption and reduces balances. The operation is registered by the document “Commission agent sales report” upon presentation of an accompanying document by the commission agent, which is called the “sales report to the principal”

Important! Unfortunately, the program integrated automation the operation "Write-off of shipped goods at a loss" is not implemented. However, the commission agent may have a different software, for example, 1C: trade management, in this program the commission agent has the opportunity to draw up a report to the consignor on write-offs for stolen goods. Weak God, while the commission agent has not yet provided a report or act on written-off goods that cannot be returned or sold

Counterparty agreement

All business transactions with counterparties are drawn up with the obligatory indication of the contract. In this section, we will deal with the type of contract with the commission agent

It is very important for the user to understand type of settlement:

• Conducting mutual settlements under the contract as a whole- Very simple, but very, very limited form conducting mutual settlements with the commission agent and analytics of accounting for goods given for commission. As we will see below, I do not always recommend using this simple type of mutual settlements. If such an option for mutual settlements is selected in the counterparty's agreement, then analytics is carried out only for the agreement as a whole and mutual settlements are tracked for all documents drawn up under the agreement.
• Conducting mutual settlements on orders - The most recommended by me form of conducting mutual settlements with commission agents. This is a more detailed version of conducting not only mutual settlements with the commission agent, but also for accounting for goods given for sale. This option involves the conduct of mutual settlements within the framework of orders with a commission agent as a transaction. The complexity of this option lies in the fact that in all documents drawn up under such an agreement, the indication of the order is mandatory.
• Account management - this option is not practical for mutual settlements with a commission agent and I absolutely do not recommend it and I will not consider it . In this case, invoices for payment act as transactions.

Objects of analytics of the movement of transferred goods in management accounting

The concept of "Movement" of transferred goods in management accounting means income and expenditure. They are accumulated in special registers, on the basis of which reports are generated. For example, in the register of accumulation of transferred goods, the income is determined by the shipment of goods minus the return, and the expense is determined by the sold goods, in accounting language this is called the debit and credit of account 45, respectively, and the balance of this account corresponds to the balance of unsold goods.

By the concept of an analytics object, I mean the measurements in these accumulation registers, according to which the turnover and balances of transferred goods and payments are kept. These measurements are:

• Nomenclature
• counterparty
• Counterparty agreement
• Deal
• Transfer status

Please note that The commissioner's store, where the goods are delivered, is not an object of accounting analytics, i.e. the program does not know which unsold ones remained in the stores. This is only because the only contract that is concluded with the commission agent is not conducted by order and the committent does not want to create a separate agreement with each store.

Imagine, then we need to track the goods sold in each store in the ranks of one contract with an agent (commission agent). In this case, the contract must be concluded on orders, since the delivery address is indicated in the order. It is the delivery address that links the order to the store located at this address. However, it was also possible to enter in the properties of the order any identifying characteristic of the store, for example the Store number. The main thing is that in all documents drawn up under such an agreement, an indication of the order is mandatory.

Thus, the concept of an order means a transaction with a commission agent's store, and by receiving analytics in the context of an order, we can track the movements of stores.

Directory "Types of prices of the item"

The pricing section is not covered in this part of the guide. We only note that the reference book "Types of item prices" is intended for storing only types of company's selling prices.

The contract with the commission agent must specify the type of selling prices, below which the commission agent must not release goods to the final buyer.

Selling prices are used for default substitution in shipping documents, commission orders, and commission agent sales reports as transfer prices. In the absence of a price type in the contract, operators are forced to adjust prices in shipping documents.

Selling prices are always assigned for the storage unit of the item item balances.

If the user is interested, I can add that all selling prices, in terms of how they are formed and stored, are divided into three categories:

• "Base Prices". These prices are set for each item only manually. These prices are determined by the user and stored in the system. When accessing these prices, the system takes the most recent value. For these types of prices, the Price calculation parameter specifies - "Prices are assigned and stored for each item of the item."
• Estimated prices". As well as base prices, settlement prices are set by the user and their value is stored in the system. The difference is that for these prices there is an automatic way to calculate them based on the base price data. That is, the settlement prices are obtained from the base prices by a certain procedure, for example, by increasing the base price values ​​by a certain markup percentage. Regardless of how the settlement price is finally obtained, the system stores only the resulting price value itself and the type of base prices on the basis of which the calculation was made. Settlement prices can be wholesale and retail prices based on factory prices or on the basis of the planned cost of production. For these prices, the "Pricing calculation" parameter specifies "Prices are assigned and stored for each item of the item", as well as the value of the base price and markup.
• Dynamic prices». The values ​​of these prices are not stored in the system, only the way they are calculated is stored. These prices, as well as calculated ones, are obtained from base prices using special mechanisms. However, the results of the calculation are not stored in the system, the calculation is made immediately at the time of accessing these prices. For these prices, in the "Price calculation" parameter, specify "Prices are calculated automatically from prices of the base type", and also set the value of the base price and markup.

This makes it possible to use prices in the event that selling prices are tightly linked to the base price, which changes quite often.

It is possible to store prices that include value added tax (VAT). To do this, the dialog provides a flag " Prices include VAT».

Postings in the accounting of goods given for sale

Let us consider the procedure for reflecting in the accounting of the principal the operations of selling goods under a commission agreement with the participation of the commission agent in the calculations. The wiring diagram in question reflects the following order of events:

The seller (consignor) ships the goods (commission agent). The intermediary sells goods to the buyer. The buyer makes payments for the goods received with an intermediary (commission agent). Next, the intermediary reports to the seller (committent) on the results of sales, determines the amount of the commission and transfers cash received for the goods sold, less commission. Funds can be transferred to the committent in full (determined by the terms of the commission agreement). In this case, the seller (consignor), on the basis of the provided invoices and certificates of work performed, pays a commission to the intermediary (commission agent) separately.

Input of primary documentation

The first action of the user before starting work with the commission agent is the creation of the correct contract. I will consider here only the Agreement with the type of mutual settlements on orders. The contract must specify the type of selling prices. Unfortunately, after there is a movement under this agreement, then it is impossible to change the type of mutual settlements. Therefore, those already existing agreements as a whole cannot be changed to order agreements and vice versa.

1. Purchase order document

We will consider the case where the commission agent intends to purchase goods for a particular store. Then we choose a contract for orders and indicate the delivery address. If the commission agent intends to purchase goods for different stores and it is not possible to create separate orders for each store, then it is advisable to choose the contract as a whole. However, we will not consider such a case.

Prices in the tabular part of the goods are automatically filled in according to fixed prices on the date of the document according to the type of selling prices specified in the contract. The user does not have to adjust these prices.

Delivery address must be filled

The parameters by which the control of shipment and payment for the order takes place are set in the contract with the counterparty

In the order, you can specify the expected date of payment (“Payment”) and the bank or cash desk where the funds should be received to pay for the order. This information is used to schedule incoming payments.

In customer orders for trading operations, you can also specify a list of returnable containers in which material assets will be shipped to the commission agent. Data on returnable containers are indicated on the "Container" tab. On the "Services" tab, indicate Additional services related to the fulfillment of an order, for example, services for the delivery of goods.

For more information about working with an order, see background information document by clicking the help button

2 Document "Sales of goods and services"

"Sales of goods and services" is intended to record the fact of the sale (shipment) of goods. Since we are considering contracts for commission orders, the user must create a shipping document based on the order and nothing else. When entering on the basis, the contract, delivery address, goods, etc. are transferred. Filling of goods on the basis of an order takes into account the previously shipped goods for this order. If the volume of the order is very large, then several shipping documents can be issued based on this order.

If the order is not completed or partially completed, then it should be closed with an order closing document

More information about this document can be found in the online help. I will only say that there are two types of shipment of goods:

• Shipment of goods from the warehouse is carried out when posting the document "Sales of goods and services". In this case, the type of shipment "From warehouse" is set in the document.
• Shipment of goods from the warehouse will be made later, and is fixed by an additional document "Goods issue note". In this case, the document sets the type of shipment " By order".

The mechanism for accounting for shipment by orders will be described separately in another section of the manual if necessary, since it is complex in practice and requires the presence of a storekeeper or a warehouse manager.

On the basis of the document "Sales of goods and services", you can write out the document "Commission agent's report on the sale of goods", which records the fact of the sale of goods by the commission agent.

The document "Invoice issued" in the case of a transfer for sale is issued on the basis of the document "Report of the commission agent on the sale of goods".

3. Document "Closing customer orders"

The document "Closing customer orders" is intended for deregistration of customer orders.

This document was not used due to the fact that the RAD company did not conduct mutual settlements by the commission agent on orders. This document is used
in the following cases:

• Termination of the transaction - the complete cancellation of the remaining (unworked part) of the order.
• Closing the order when it is considered to be completed, even if, according to the accounting data, it has not converged “to zero”. The rest of the order (goods and payment) in this case is simply written off as not requiring fulfillment.
• Removal of reserves and placement from orders, for example, if the period of storage of reserves on orders is overdue.

The tabular part of the document lists orders to be closed and the reasons for their closure. When filling out an order, the document contains information about the buyer (contractor) to whom the order was placed, the amount of the order, and the responsible person who placed the order as reference information.

The document provides for two types of operations.

• Withdrawal of reserves and placement. Allows you to remove existing reserves and placements for specified orders of buyers and suppliers.
• Closing orders from buyers. This operation allows you to both remove the reserves for orders and cancel the orders themselves. At the same time, orders are removed from the register, the quantity and amount of undershipped items on orders are canceled to zero.

The document can be filled in three ways: by manual selection in tabular part documents to be closed; introduction on the basis of the document "Order of the buyer"; using automated selection of documents by button "Fill".

For operation "Withdrawal of reserves and placement" The following preset filling types are available in autoselection:

• All orders with reserves. All documents with availability of reserves and/or placement are selected.
• Orders not paid on time. Orders with reservations and/or placement are selected for which there is no full payment by the buyer, and the payment date specified in the order is overdue. The number of days past due for payment (statute of limitations) is set by default and can be changed by the user.

Available for operation in autoselection the following types filling:

• Obsolete Orders. Orders are selected for which there have been no movements for a long time. Namely: there are no reserves and placement, there was no payment, there were no shipments, and the “statute of limitations” had expired. The expiry date is determined by the "date of payment" and "date of shipment" set in the orders. The statute of limitations is set by default and can be changed by the user from 0 to 999 days.
• Completed orders. Those orders are considered to be fulfilled, for which: there is no debt of the buyer for payment, there is no debt of the organization for the shipment of goods, there are no (removed) all reserves and placements. It is considered that all work on such orders has been successfully completed and the orders are subject to closure. At the same time, both the amount of shipment by order and the shipped quantity of the item according to the tabular part of the order are checked for shipment debt.
• random selection. Allows the user to independently define all selection conditions, including those not available in other types of filling.

The selection is made according to the following parameters: availability of reserves; placement of reserves (in warehouses / in orders); shipment status; Shipping date; payment status; payment date. In addition, selection is possible by document details: counterparty, counterparty agreement, type of operation, warehouse, etc., as well as by properties and categories of details.

When using filters by "date of payment" and "date of shipment", the calculation of the statute of limitations (late dates) is performed taking into account the value of the "Debt days control method" parameter in the accounting parameters settings:

• or by calendar days
• or on working days (according to the regulated production calendar)

The document is carried out only in the online mode. When carrying out, the necessary balances are analyzed at the time of registration of the document. When posting a document, the reserves made for this order are released. If the buyer's order specified in the document is placed in any order, then this placement will also be canceled.

If the operation type is selected "Closing orders from buyers", in addition to the operations performed, all existing balances on customer orders and expected payments will be written off.

For each buyer's order, you can specify the reason for closing in the table field. Based on the data on the reasons for closing orders, you can generate a report "Analysis of the reasons for closing orders" .

4. Document "Return of goods from the buyer"

The document "Return of goods from the buyer" is intended for registration of the return of items of the nomenclature shipped earlier to the commission agent.

The type of the issued return operation is determined in the document by selecting the appropriate type of operation (button "Operation").

The following types of operations can be selected in the document: Sale, commission

Important! The help documentation says that in the event that the commission agent did not provide accompanying documents when returning the goods, then the receipt of such goods from the buyer (commission agent) is formalized using the document "Incoming order for goods". Upon receipt of the accompanying documents from the buyer (commission agent), the document “Return of goods from the buyer” is drawn up, which sets the type of receipt “By order” and indicates the receipt order that previously registered the receipt of goods.

Isn't that right?! The return from the commission agent can be issued on the basis of the document according to which the goods were shipped to the buyer or on the order of the buyer (if mutual settlements with the commission agent are carried out on transactions). If a

• When entered based on the implementation document, the operation type defined in the implementation document is inherited. When filling out, the composition of the document is copied.
• When filling out the document on the basis of the "Buyer's Order" document, the composition of the "Buyer's Order" document is copied.
• In the tabular part of the document, for each position of the nomenclature, it is necessary to indicate that sales document, according to which the items of the nomenclature are returned.
• By button "Fill" you can fill in the tabular part of the document with goods sold under an agreement with a counterparty or according to transfer documents.

In the "Batch Document" column, select the document that forms the batch, to which the position of the nomenclature is returned.

• A sales document can be specified as a batch document. In this case, the delivery document will be determined automatically.
• If the implementation document is not known, then the delivery document can be specified. The cost of the returned item item in this case will be determined automatically in accordance with said document parties. The cost column will indicate “From the batch document”.
• If the document of the batch to which the item item is returned is not known, then the information on the cost price of the returned item item is filled in manually by the user in the "Batch Cost Price" variable - the cost price of the item unit in the currency of regulated accounting is indicated (regardless of the currency of the contract selected in document).

Attention! Since the advanced cost accounting analytics mode is used, the cost of the return will be calculated by the Cost calculation document based on the cost of the item in the month of the return. If there are no receipts and balances at the beginning of the month for the returned item in the month of return, then you should specify not the sales document, but the fixed cost of sales.
– You cannot issue a return of kits without specifying a sales document. If you need to return a kit-kit at a fixed cost, then instead of a kit-kit in the tabular section “Products”, you should specify its components.

5. Document "Report of the commission agent on sales of goods"

The document "Report of the commission agent on sales of goods" is intended for fixing the goods sold by the commission agent.

The user is familiar with this kind of document. More information about this document can be found in the online help.

Let me just say that based on the data entered in the document “Report of the commission agent on sales of goods”, the commission is calculated. However, there is a flaw in the developers, viz. The name of the commission service is not recorded in the procurement register, as a result, when a procurement report is generated in the context of the nomenclature, a line with an empty name appears

If we use contracts for orders, then the procedure for filling in the delivery addresses that I made makes no sense, instead of it, you should use the standard procedure to fill in for transactions, since our transactions will be associated with a specific store

The filling procedure from an external file remains valid regardless of the type of contract - in general or by orders

In the event that the commission agent reports the balance of goods for sale, then first it is convenient to draw up the document “Inventory of goods given for commission”, which records the actual balance of goods from the commission agent, then, based on it, enter the document “Commission agent’s report on sales of goods”, in the tabular part of which the number of goods sold by the commission agent is automatically entered.

Bookmark "Cash" information is entered on the funds received from the buyer for the goods that are on commission from the commission agent. This information is necessary for accounting for VAT in accounting. After receiving a report on funds from the commission agent, the obligation to pay VAT passes to the committent.

Information about the funds received from the commission agent is filled in manually by the user. In this case, there are three options for payments, which are filled in the field "Payment report type":

• Advance payment - fill in the amount that the buyer transferred as an advance payment for the goods given to the commission agent for sale.
• Advance offset - the amount for which the commission goods were shipped to the buyer according to the advance received earlier is filled in.
• Payment - fill in the amount of payment that the buyer paid for the goods of the commission agent previously shipped to him.

In the event that it is necessary to control the commission agent's payments in management accounting, then in the contract with the committent, on the "Additional" tab, the flag "Control the commission agent's funds" is set. When this flag is set, information about the funds for which the commission agent has reported to the enterprise will be reflected in the register "Commission agent's funds". After receiving funds from the commission agent (by issuing the relevant payment documents), information on the amount of funds transferred by the commission agent will also be reflected in the “Commission agent’s funds” register. Information about the amount of money received from buyers, the commission agent has already reported and how much money he has already transferred, can be viewed in the universal report “Balances and turnovers” by selecting the accounting section “Commission agent’s funds”.

As payment for the goods sold, the commission agent can deposit cash into the cash desk (the “Incoming cash order” document) or transfer money to the company’s current account by issuing an appropriate payment document with its subsequent acceptance upon receipt of a bank statement.

Two invoices can be issued according to the document. The document "Invoice issued" fixes the amount and VAT on the sold goods of the commission agent.

In the document "Invoice received" the amount of the commission is fixed.

VAT on advances reflected in the commission agent's report is reflected when issuing invoices for advance using the processing "Registration of invoices for advance".

6. Document "Inventory of goods given for commission"

The document "Inventory of goods given for commission" does not make any changes in the configuration registers. I don’t understand why the 1C developers called it that, since it is not intended for inventory of shipped goods. On the basis of the document "Inventory of goods given for commission", only the document "Report of the commission agent on the sale of goods" is issued.

The developers came up with this document because, in their opinion, there is a case when the commission agent reports not on the number of goods sold (sold), but on the balance of unsold goods. In such cases, indeed, with the help of this document, you can fix the current stock of goods from the commission agent and then, based on the results of comparing the actual and actual quantity of goods, issue a document "Report of the commission agent on sales of goods", which will record the sale of goods transferred for sale.

The tabular part of the document can be automatically filled in with all the goods of the commission agent transferred for sale, but not yet sold under the contract specified in the document, using the button "Fill".

The field "Accounting. Quantity" is filled in with the balances of unsold goods on the date of the inventory in accordance with the documents issued with this commission agent.
In the "Quantity" column, the user enters information about the real balances of unsold goods from the commission agent.

Only quantitative characteristics of goods are entered into the document. The prices at which the goods were transferred for sale are fixed in accordance with the transfer document selected for each item of the nomenclature.

The transfer document can be the document "Sale of goods (commission)" or the document "Revaluation of goods given for commission", if the goods of the commission agent were revalued.

On the basis of the document "Inventory of goods given for commission", only the document "Report of the commission agent on the sale of goods" is issued. The tabular part of the document "Report of the commission agent on sales of goods" is automatically filled in with all the goods sold by the commission agent.

7. Document "Revaluation of goods given for commission"

The document "Revaluation of goods given for commission" is intended for revaluation of the balance of goods sold by the commission agent.

By pressing the button "Fill" you can automatically fill in the tabular part of the document. In this case, the following filling options are possible:

• Fill in according to the contract - the tabular part of the document is automatically filled in with the balances of goods sold by the commission agent under the contract specified in the document.
• Fill in by sale – the tabular part is automatically filled in with the balances of goods sold by the commission agent according to the selected sales document.
• Add from implementation - when choosing this filling method, you can fill in the tabular part of the document according to several implementation documents.

In the event that the goods were transferred for sale at different prices, then the document may contain lines with the same goods, but with different prices.

For each line of the tabular part of the document, information about the transfer document "Sales of goods and services" is automatically filled in, according to which the goods were transferred for sale to the commission agent.

A revaluation document issued earlier than this document can also be used as a transfer document.

For revaluation of goods, it is necessary in the column "Price" enter a new price and post the document. It is possible to overestimate not all goods remaining for sale, but only a part of the goods. To do this, in the "Quantity" field, enter the quantity of goods that needs to be revalued.

Basic Standard Management Reporting

List of goods given for sale

The report is designed to analyze the movement of goods given for sale by quantity and amount. The column "Incoming" shows the number and amount of transferred goods minus the return. The column "Consumption" shows the number and amount of goods sold. In the columns " Initial balance” and “Final balance” shows the quantity and amount of unsold goods on the start and end dates of the report.

Report lines can be grouped by counterparty, contract, deal, and item. However, grouping by deals with the store does not make sense, since there are no deals currently in progress.

Report "Mutual settlements with commission agents"

The report is designed to account for stock items transferred for sale to commission agents. This report also monitors the status of mutual settlements with commission agents. Thus, in one report, you can get complete information about which goods were sold to commission agents, how many of them were sold, what commission was accrued, and how much the company's commission agent paid for the goods he sold.

If you set the flag in the report settings "Only overdue", then the report will display information only about those commissioners who did not pay at the time of the goods sold. Payment arrears are determined only by those documents that are drawn up under an agreement with the established type of mutual settlements "According to settlement documents". Payment arrears are calculated according to the "Number of Days Due" parameter.

Using the groupings presented in the report settings, you can refine the information in the report to the level of documents that performed a business transaction:

• Movement document (registrar)- a document that performed a business transaction.

The report may be grouped in the context of nomenclature, contracts and transactions report indicators the quantity (in units of storage of balances) and the amount (in the currency management accounting).

Via selection parameters settings, presented in the report, you can select information on a specific commission agent, a group of commission agents, an arbitrary list of commission agents, on commission agents with certain properties and categories.

The generated report table contains the following columns:

• Debt/Balance at the beginning- the first column displays the debt of the commission agent for unpaid goods sold by him as of the start date of the report, and the second column shows the quantity and amount of goods available to the commission agent as of the start date of the report.
• Transferred for implementation- the quantity and amount of goods transferred for sale to the commission agent for the period of report generation.
• Implemented- the quantity and amount of goods sold by the commission agent for the period of report generation.
• Paid- the amount of payment transferred by the commission agent of the company for the period of generating a report for the goods sold by him.
• Amount of remuneration- the amount of commission accrued to the commission agent for the period of report generation.
• Debt/Balance at the end- the first column displays the debt of the commission agent for unpaid goods sold by him at the end date of the report, and the second - the quantity and amount of goods available to the commission agent at the end date of the report.

Report "Statement on orders of buyers"

The report "Statement of customer orders" shows complete information on the fulfillment of customer orders for a certain period in terms of the shipment of goods. The report displays quantitative indicators: the quantity of ordered and shipped goods in basic units of measurement, in units of storage of balances and in units for reports, as well as total indicators: the amount in the currency of management accounting and the amount in the currency of mutual settlements under the contract under which the order was placed buyer.

Goods for sale is a convenient and profitable type of retail trade for the seller and the manufacturer (or wholesaler).

This method of calculation allows the owner of the goods to be interested in large quantity sellers for cooperation, and retail outlets to replenish the range, sell goods and make a profit even without their own funds.

Relevance and profitability of a business idea

This method of trading, as a commodity for sale, is convenient, relevant and in demand in sales, especially for start-up entrepreneurs.

In order to use it, the seller does not need to have initial capital, or take. Settlement with a supplier upon the sale of products allows minimizing risks when a new product is included in the assortment, the demand for which and the dynamics of sales are not known in advance.

At the same time, the provision of goods for sale to several retail outlets located in different territories at once can be beneficial for the manufacturer. This will greatly increase the likelihood of product sales.

However, attention should also be paid to the presence of a certain degree of risk for the supplier, since the seller may not sell all the goods, not sell them at all, or disappear along with the products taken for sale. Therefore, you should take care of the contract partnerships and in case of their violation, contact with .

With this method of trade, the manufacturer or a large wholesaler provides the goods at an agreed price to the retail seller, but the money is received only after the sale of this product. The seller-realizer sells the goods to consumers at the price that he sets himself, and after the sale he pays the manufacturer or wholesaler the pre-approved contractual cost of the products.

Accordingly, the difference between the contractual and retail price of the goods at which it was sold remains with the seller in the form commission for making the sale. If the retailer could not sell part of the goods, then this balance is returned back to the manufacturer or wholesaler. When goods are sold for sale, the supplier remains the owner of the goods, while the seller pays only for those units that were actually sold.

Popular and profitable options for opening such a business

If you have not yet registered an organization, then the easiest do it with online services, which will help you generate all the necessary documents for free: If you already have an organization, and you are thinking about how to facilitate and automate accounting and reporting, then the following online services come to the rescue, which will completely replace an accountant in your enterprise and save a lot money and time. All reporting is generated automatically, signed electronic signature and sent automatically online. It is ideal for an individual entrepreneur or LLC on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it got!

Goods from China

One of the most convenient options is direct delivery of products from Chinese manufacturers which are worth a visit in advance to check the quality of products.

Prices for popular goods (electronics, accessories, clothes, shoes, children's toys, etc.) in China are much lower, and if you make bulk orders, you can get additional bonuses and discounts. It must be taken into account that it must be certified and have documents on customs inspection.

Producers from Europe

When working with European manufacturers it should be understood that their products, as a rule, are branded, have high quality and solid recommendations. And this means that it is in high demand, do not expect good discounts for bulk lots, and manufacturers are not always interested in the supply of goods for sale.

Moreover, this kind of cooperation with novice entrepreneurs is excluded. Exclusive European collections are most often sold on a prepaid basis.

Wholesale suppliers

Wholesalers, especially during the period economic crisis, are interested in expanding the sales markets for their products to the maximum extent, therefore they often transfer consignments of goods for sale to retailers.

The undoubted advantage here is the geography of such trade, which can be very extensive. Things are often delivered to the most remote corners of the country, where they can be in very high demand among the local population.

The nuances of selling certain types of goods

Sale high-tech and specialized equipment requires a set of relevant knowledge of this type of product and the ability to interact with a specific category of customers. Such goods are most often sent for sale, but the seller is subject to high professional requirements. It should be noted that the period for the sale of equipment can be quite long, since it is often piece goods.

Sales furniture and lighting fixtures can be carried out both on a prepaid basis and on sale, especially when it comes to premium segment goods. Often, customers are offered a choice of appropriate samples from the catalog with the subsequent order of products and their sale.

Supplies clothes and shoes for sale during the economic crisis are extremely rare, because sometimes the figure of balances can reach up to ½ of the volume of products taken for sale. In this case, ordinary sales are beneficial for manufacturers.

The number of cars on Russian roads is only increasing every year, so the demand for spare parts to them. Due to their popularity, it is quite possible to take goods of this type for sale. In practice, novice businessmen make their first purchases of goods, mainly in small wholesale markets. In the future, it is important not to stop at one supplier so that there are no interruptions in supplies, but to conclude an agreement for the supply of auto parts for sale with several companies at once.

Rules for making a proposal for cooperation

To receive goods for sale, the seller should find a manufacturer of a certain type of product, or a wholesale organization that would be interested in increasing its sales volumes. An enterprise or a wholesaler interested in marketing and selling their goods can do the same. Search for the necessary enterprises and organizations You can through bulletin boards, various directories, thematic forums, the media.

After selecting the appropriate business entities, trading companies, they can be sent offer about cooperation. It should be noted that an interesting, well-written commercial offer for a potential partner largely determines the success of sales. It always carries the intention of the person who sent it to conclude an agreement beneficial to both parties with the addressee.

The commercial offer differs both from the price list and from usual description goods. Its purpose is not to provide any information about a product or company, but to aspire to interest the other party in concluding for implementation, to encourage him to act, to present the benefits of possible cooperation.

After careful consideration, the commercial proposal will either be approved or rejected, as the organization will inform in a letter or by phone.

The procedure for the correct execution of this transaction

A transaction aimed at selling goods for sale is executed through commission agreement. In this case, the seller must be registered as or.

The supplier (owner of the goods) is called committent, and the seller (sales outlet) - commission agent. The contract reflects information about the date, place, participants in the agreement, the subject and purpose of the contract, the main conditions, the range of goods, their quality and price, the terms of delivery, the rights and obligations of the parties, the norms of liability for failure to fulfill the contract, the validity period (but may be termless), as well as the conditions for extending, changing or terminating the contract. In the final part, the details, seals and signatures of the parties are required. Amount of remuneration must be specified in the contract as a fixed amount, or a certain percentage of sales.

Within the terms established by the contract, the enterprise delivers products with the appropriate invoice (form), where it is necessarily noted that the goods are transferred to the commission.

It should be remembered that additional permits and quality certificates may be required for some products. Imported goods must have a conclusion of a sanitary and hygienic examination and a document on customs inspection.

The sale of goods for sale, according to the legislation of the Russian Federation, must begin no later than the next day after its transfer. The goods are sold for sale at a price not lower than that specified in the contract, otherwise the missing difference will have to be reimbursed to the seller. It is not necessary to give it away only if the seller was able to document the expediency of the sale to the supplier at a lower price (suppose even greater losses were prevented by this step).

At the same time, the Civil Code (Article 995) allows the seller to sell the goods on more favorable terms than those specified in the contract. On the decision taken in without fail it is necessary to notify the committent, and share the additional benefit equally with him.

Commission trading scheme involves a simple procedure for returning the goods to the supplier if it was not sold, or partially sold. If for the return of products it is necessary to carry out a “reverse sale”, which creates problems in terms of taxation, then under a commission agreement, the seller writes off the goods from the off-balance sheet and returns it to the supplier.

According to Art. 51 of the Civil Code of the Russian Federation the seller (commission agent) periodically (as established in the contract) reports to the supplier (committent) on sales in a report of a certain form, which indicates how much goods were sold, at what price and what is the amount of remuneration. The seller can transfer the money to the manufacturer at the end of the reporting period, or the entire amount as a whole after the sold consignment of goods.

In the practice of sales, there are cases when the commission agreement through the fault of any of the parties not fully implemented. If the supplier is to blame for this (part of the goods turned out to be defective, it was not delivered completely, or there was another reason), the law obliges the committent to pay the commission agent remuneration and reimburse expenses. When the commission agreement cannot be executed due to the fault of the store, then he, in turn, will have to compensate for the damage to the committent.

The store has the right to conclude subcommission agreement with another outlet if he considers the possibility of selling the goods taken on the commission there more profitable. In this case, the commission agent is obliged to be responsible for the actions of the subcommission agent to his committent. At the same time, the committent is not entitled to enter into relations with the subcommission agent, unless otherwise stipulated in the contract.

If during the reporting period the goods was not sold by the store, it is returned back to the supplier, which is issued by waybill TORG-12. When, for some reason, the goods are returned by the buyer, the refusal of this transaction is made only by the seller, since it was he who entered into a sale and purchase relationship with the buyer. If the buyer returns the goods due to the detected defects, then it is necessary to find out the reason for the occurrence of this situation. When returning through the fault of the store, the buyer will be reimbursed for the costs. If the supplier is at fault, the commission agent is entitled to reimbursement of expenses and remuneration.

Sellers Tips retail goods:

• It is convenient and profitable to take goods for sale if there are empty sales areas in the store.
• For goods, it is better to contact directly manufacturers or large wholesalers who can provide good discounts.
• It should be noted that companies with caution agree to cooperate with start-up entrepreneurs. For this reason, it is recommended to start advertising your business and purchase some of the goods in order to show suppliers the seriousness of their intentions and the approximate sales volume.
• It is recommended to apply for goods for sale to several suppliers at once in order to diversify the assortment and be able to choose the most advantageous offer, evaluating the proposed terms of cooperation.
• Many companies offer favorable terms to retailers when they introduce new brands of products to the market for promotion.
• If it is planned, then it will be more profitable not to take the goods for sale (or not do it right away), but to work according to technology.

The civil law contract for the sale of goods and services is designed to regulate the relations of the parties in the case of the provision of intermediary services. There are countless nuances in concluding such transactions that cannot be specified even within the framework of Civil Code RF. Therefore, it contains only the main points that are mandatory for any type of cooperation.

Normative base

The main goal of any trading activities- profit from the sale of a particular product or service. However, organizations can conduct their business in different ways. Some sell goods on their own, while others involve intermediaries (persons acting in the interests of the principal company and on their behalf). The definition of a commission agreement gives. By concluding a sales contract, the contractor undertakes to make transactions that are beneficial for the committent. The requirements of the contract are fulfilled on reimbursable terms and in accordance with the rules fixed by the parties.

In addition, the behavior of intermediaries should not go beyond the limits outlined by Chapter 30 of the Civil Code of the Russian Federation (Purchase and Sale). In particular, the provisions of paragraph 3 of Chapter 30 of the Civil Code of the Russian Federation will regulate the relations of counterparties in terms of formalizing deliveries and returning goods.

Types and differences of intermediary contracts

There are three types of contracts that are concluded when working with intermediaries.

Essential conditions

Any party can act as a party legal entities. The agreement is drawn up by the customer and the contractor, satisfying the conditions of both parties, and is considered concluded only upon reaching agreement on all issues in writing. According to the degree of significance, the conditions are significant (the most significant, the presence of which is mandatory), ordinary and random. This list may vary slightly depending on the type of sales product, but the essence remains the same. There are certain provisions that are considered universal:

• Signs and parameters of the subject of the contract (its generic characteristics);
• Obligations of the parties and their legal aspects;
• The amount of financial security and insurance;
• The amount of the reward.

Besides said contract must be drawn up legally competently and comply with current requirements Civil Code of the Russian Federation. If cooperation involves the involvement of the end consumer (individual), then the main factor is compliance with Law No. 2300-1 "On Protection of Consumer Rights". It is strictly forbidden to violate it, as this will devalue the agreement and make it invalid.

Subject of the contract

This is a list of conditions and actions that determine the nature of the transaction being concluded. As a rule, an item consists of two objects:

1. The action of responsible persons, which consists of a transaction for the sale of goods or services provided in accordance with the order of the customer;
2. Items of the material world (goods). According to Art. 129 of the Civil Code of the Russian Federation, goods are only transferable things, subject to determination of their name and quantity.

Rights and obligations of the parties

The contractor (intermediary, commission agent) is obliged:

The customer (organization, committent) is obliged to:

1. Accept the results of the actions of the performer, as well as approve the return of the remaining goods under the commission agreement(at the same time, it is necessary to inspect the property in order to detect significant shortcomings);
2. Pay remuneration to the intermediary, according to the terms of the agreement;
3. Reimburse the amounts spent on the execution of the order by the intermediary. In case of violation of these obligations, the contractor has the right to demand the collection of the due commission and the payment of interest.

If the parties have concluded an agreement on deferred payment for the goods (postponement of payment for a specific period agreed by the parties), the rules on the possibility of forcible collection of funds or the subject of delivery before its expiration do not apply.

Amount of remuneration

Remuneration is the price established and fixed in the contract for the services provided. It is determined in a fixed amount or as a percentage, which is calculated from the total value of the transaction and by mutual agreement of the parties. The exact amount and sequence of actions for payment must be settled and recorded in a paper document before the start of cooperation. If the procedure for calculation and payment was not added to the agreement, the amount is paid in accordance with paragraph 3 of Article 424 of the Civil Code of the Russian Federation.

There is also the concept of additional remuneration. This amount is provided for the contractor in the case of delcredere (commission agent's guarantee for the quality performance of obligations under the contract by a third party). In other words, the commission agent bears full financial responsibility and assumes all the risks associated with the sale.

Another form of remuneration is in the form of a trade margin (negotiated with the supplier of products or left to the discretion of the contractor). In terms of its value, the markup should fully cover the costs and contain the profit expected by the seller upon sale. Its maximum value may not be fixed in the contract.

Terms of implementation and return

Deadlines and performances refer to an additional type of conditions and are not regulated at the legislative level. The parties themselves determine them, establish responsibility for non-compliance and agree among themselves. The contract can be executed at all without specifying the validity period. For this reason, it is possible to terminate it unilaterally. The principal wishing to terminate or waive his executive duties must notify the customer in advance of this 30 calendar days in advance (), unless a longer period is established by the contract. The same rules apply to the establishment of the territory within which the treaty is valid.

Responsibility for the safety of products

The intermediary is obliged to ensure the safety of the property entrusted to him (). All terms of this liability are fixed by law. However, when drawing up a contract, the parties have the right to make some changes and impose additional sanctions for violations.

The most serious is the responsibility for the loss or damage of the material goods accepted by the supplier. In the event of such situations, the committent has the right to demand compensation for losses in full, unless otherwise specified in the contract.

Preparation of contract

The sales contract must be concluded in a simple written form, taking into account the content requirements put forward by law:

1. Preamble (name, name and full details of both parties);
2. Subject (list of conditions and subsequent actions; generic characteristics of the product);
3. The duration of the agreement;
4. Payment procedure and type of remuneration;
5. List of rights and obligations, signature of the parties on agreement with the terms.

These items are universal and are considered mandatory.

What goods cannot be sold

The conditions are regulated by Art. 7 of Law No. 2300-1, which protects consumer rights, which clearly states that the company bears absolute responsibility for the level of quality of the products sold. When it comes to food products, it is strictly forbidden to sell goods with an expired shelf life or a storage method violated through the fault of the enterprise. It is also legally prohibited to sell the following categories of food raw materials:

It is also worth noting that goods made using rare animals (fur, leather, milk) are carried out with the appropriate documentation of permission.

Expiration dates in trade

The expiration date of the product is set by the manufacturer. Within the framework of the law, even a one-day delay becomes a reason for a ban on sales. After the expiration of the established period in which it is necessary to consume or use the product, its use becomes hazardous to health.

The trade organization has every right to sell goods with a term approaching the end, provided that the remaining time will be sufficient for the use of products.

The choice of the form of the agreement can confuse the entrepreneur, so the video below reveals in detail all the advantages and nuances various kinds intermediary contracts.

Retail trade is carried out on the basis of an agreement retail purchase and sale. The buyer under a retail sale and purchase agreement can be either an organization (through its representative) or an entrepreneur, or a citizen (clause 3, article 492 of the Civil Code of the Russian Federation).

Situation: in what cases the sale of goods to another organization (entrepreneur) can be considered retail?

The sale of goods is recognized as retail trade, provided that the purchased goods are used by the buyer not for business, but for personal purposes (clause 1, article 492 of the Civil Code of the Russian Federation). However, the legislation does not oblige the seller to control the subsequent use of the purchased goods by the buyer (letter of the Federal Tax Service of Russia dated January 18, 2006 No. GI-6-22/31). It follows that the category of the buyer does not affect the recognition of a retail transaction. An organization (through a representative) can also purchase goods at retail, for example, to ensure its activities (office equipment, office furniture, vehicles etc.). In order for the sale of goods in this case to be considered retail, the following conditions must be met:

• the seller organization is engaged in retail trade;

• the goods sold can be used for personal purposes (i.e., this is not commercial, cash equipment);

• the representative of the organization-buyer does not require to issue an invoice, waybill;

• The seller organization issues a payment document to the buyer.

Such clarifications are contained in the letters of the Ministry of Finance of Russia dated February 9, 2007 No. 03-11-05 / 28, dated December 20, 2006 No. 03-11-04 / 3/544 and dated December 28, 2005 No. 03-11- 02/86. The position of the financial department is supported by the court (clause 5 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 22, 1997 No. 18).

Situation: in what cases does a retail sales contract need to be concluded in writing?

Transactions of organizations among themselves, with entrepreneurs and citizens must be concluded in writing (clause 1, article 161 of the Civil Code of the Russian Federation). However, if the transaction is executed at the very time of its completion, then a written agreement is not required (clause 2, article 159 of the Civil Code of the Russian Federation). Therefore, the sale of goods may not be formalized by a contract.

The retail sale and purchase agreement is considered concluded from the moment the buyer is issued a cash receipt, sales receipt or other document confirming payment (for example, a form strict accountability) (Article 493 of the Civil Code of the Russian Federation). These documents confirm the conclusion of the retail sale contract. That is, as a rule, a retail transaction is executed at the very time of its completion, so it can be concluded orally. However, if the moments of the transfer of goods and its payment do not coincide (for example, a deferred payment is granted), then it is necessary to conclude a written contract.

In some cases, a retail sale contract must be concluded in writing, regardless of other conditions:

When selling goods by samples or remotely (Article 497 of the Civil Code of the Russian Federation);

When selling to citizens a multi-volume periodical published in separate volumes (clause 128 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55).

Cash trading

When selling goods at retail for cash (or using payment cards), issue and issue a cash receipt to the buyer. These are the requirements of Article 493 of the Civil Code of the Russian Federation and paragraph 1 of Article 2 of the Law of May 22, 2003 No. 54-FZ.

When administering certain types activities in the sale of goods, a cash receipt can not be issued. These activities include, in particular:

• providing meals to students and staff in educational institutions;

• trade in markets, fairs, exhibition complexes;

• sale in kiosks of ice cream and soft drinks on tap;

• sale of tea products in passenger cars of trains.

A complete list of activities in which a cash receipt may not be issued is established in paragraph 3 of Article 2 of the Law of May 22, 2003 No. 54-FZ. Besides, it is not necessary to apply CCT when conducting activities subject to UTII (clause 2.1, article 2 of the Law of May 22, 2003 No. 54-FZ).

Attention: for non-use in established by law In cases of CCP, administrative responsibility is provided (Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Measures of responsibility - a warning or a fine. The amount of the fine is:

• for an organization - from 30,000 to 40,000 rubles;

• for official organizations (for example, a manager, cashier-operator (seller)) - from 3,000 to 4,000 rubles.

Such rules are established in article 14.5 of the Code of Administrative Offenses of the Russian Federation.

Documenting

Confirmation of the conclusion of the contract of retail sale, except for cash receipt, a sales receipt can serve (Article 493 of the Civil Code of the Russian Federation). In most cases, it is not necessary to issue a sales receipt, but it is possible (for example, at the request of the buyer).

A sales receipt must be issued when selling the following goods to the public:

• peddling trade, with the exception of food products(clause 20 of the Rules, approved by the Decree of the Government of the Russian Federation of January 19, 1998 No. 55);

• textile, sewing, knitwear, fur products(Clause 46 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);

• technically complex household goods, for example, household radio-electronic equipment, communications equipment, photographic and film equipment, musical equipment, electrical household appliances, etc. ;

• cars, motorcycles, trailers, numbered units (clause 60 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);

• precious metals and precious stones (clause 69 of the Rules, approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);

• animals and plants (clause 80 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);

• weapons and cartridges (clause 101 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);

• building materials and products (clause 111 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);

• furniture (clause 117 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55).

Responsibility for non-issuance of a sales receipt

Attention: for non-issuance of a sales receipt when selling goods, the release of which is necessarily documented by this document, administrative liability is provided (Article 14.15 of the Code of Administrative Offenses of the Russian Federation).