Answer

2.2. Documentation of sales of goods in wholesale and retail trade

Sales of goods to customers from wholesale warehouses are carried out on the basis of agreements concluded with them (Appendix D) based on previously submitted orders and applications.

Documentation of the release of goods from wholesale warehouses when they are delivered to customers by road.

Private Unitary Enterprise "Belkoopopttorg", as a rule, ships goods to retail outlets trade organizations by car. Applications and orders from buyers for the import of goods are not documented in this organization and, accordingly, are not registered anywhere.

When selecting goods, the warehouse manager of PUE "Belkoopopttorg" draws up and inserts a packaging label or specification into each container. They indicate all information about the goods and containers, signed by the financially responsible person. Each container is sealed and labeled. If the buyer identifies discrepancies in quantity and quality when accepting goods, he can identify the culprits who caused the shortage or mis-grading of goods during their packaging and dispatch.

For the goods and containers actually released from the warehouse, the PC operator issues a consignment note of form No. TTN-1 (Appendix E, G) in four copies. The second copy remains with the shipper and is intended for writing off inventory items. The first, third and fourth copies, certified by the signatures (stamps) of the shipper, are handed to the driver. The first copy is handed over by the driver (forwarder) to the consignee and is intended for the receipt of inventory items from the consignee. The third and fourth copies are handed over to the carrier.

Processing of invoices in the private unitary enterprise "Belkoopopttorg" is carried out in an automated way on a PC. The computer program for automating BFT accounting, used in the Belkoopttorg private unitary enterprise, allows you to quickly enter sales data: the operator issues a consignment note in an automated way, and the amount of goods sold and the corresponding amount of the buyer’s debt, that is, sales proceeds, are automatically reflected. Thus, promptly obtained implementation information can be used to make appropriate decisions. management decisions(the need to implement new additional purchases goods, taking measures to stimulate sales of slow-moving goods, etc.).

In the goods and waybills, the PC operators of the private unitary enterprise "Belkoopopttorg" indicate all the necessary details. Glassware is indicated on a separate line, since a wholesale markup is not charged on it. However, the disadvantage is that the Belkoopopttorg private unitary enterprise systematically violates the procedure for filling out invoices: the invoices do not contain the driver’s signature certifying the acceptance of goods for transportation from the shipper, as required by law.

In the consignment note, the accountant of the private unitary enterprise Belkoopopttorg confirms with his signature the correctness of taxation and calculation of results, the head of the organization gives permission for the release of goods and containers, and the warehouse manager confirms their release. There is no log of the transfer of goods from the warehouse to the expedition to the Belkoopttorg private unitary enterprise.

Next, on the basis of the consignment note, the accounting department of the private unitary enterprise "Belkoopopttorg" writes out payment request(Appendix I), which indicates its number and the cost of the goods supplied. It is advisable that in order to obtain prompt information about the shipment of goods, control the timeliness and accuracy of settlements with customers payment requirements registered in a special journal (the organization in question does not maintain such a journal).

An important question is the definition sales prices. Private Unitary Enterprise "Belkoopopttorg" sells goods at prices agreed with customers and including a wholesale markup in amounts not exceeding the established maximum levels. For some products, customers are provided with discounts from the established selling price.

Selling prices are recorded in the approval protocol (Appendix K), which is signed by the heads of the organizations - the seller and the buyer.

To strengthen control over the safety of goods in warehouses, fulfill the turnover plan and financial results PUE "Belkoopopttorg" organized financial reporting responsible persons.

In the private unitary enterprise "Belkoopopttorg" a commodity report (Appendix L), reflecting the receipt of goods from suppliers, internal movement, shipment of goods by buyer (indicate the number and date of the contract, the name of the buyer), cost, as well as the numbers of corresponding accounts with account 41/1 “Goods and containers in wholesale warehouses”, is compiled by the manager of each warehouse in two copies according to the document flow schedule as required accumulation of documents in automated form. Then (at the end of the month) a journal (postings) is compiled for warehouses for the month (Appendix M). Based on the data from it, at the end of the month, they receive consolidated memorial orders No. 12, 13, 13a “Goods and containers in warehouses” for wholesale trade for the month as a whole for the organization (Appendix H), which shows the amount of revenue from the sale of PUE “Belkoopopttorg” .

At the end of the month, the accountant of the Belkoopopttorg private enterprise for all areas of activity makes calculations of the realized trade markup (Appendix P), costs of goods sold (Appendix P) and VAT on goods sold (Appendix C). These amounts are summarized in memorial order No. 40 “Calculations of realized overlay and distribution costs for the balance of goods” (Appendix T).

At the end of the month, commodity reports, along with the documents and calculations attached to them, are filed in books. The second copy of the product report remains with the financially responsible person. At the end of the month, the accounting department of PUE "Belkoopopttorg" also draws up a certificate of wholesale trade turnover (Appendix U), which is also filed in the book along with commodity reports.

In order to ensure control over the availability and movement of goods, as well as to prevent abuse by financially responsible persons, PUE “Belkoopopttorg” organizes a quantitative and total accounting of inventory items in storage areas.

Documentation of the sale of goods by pick-up.

The buyer's representative accepts the goods directly from the warehouse wholesale organization. For selected products in in the prescribed manner the computer operator of the private unitary enterprise Belkoopopttorg issues a consignment note. The buyer's representative presents an identification card (passport) and gives the warehouse manager a power of attorney (Appendix F) to receive inventory items. However, shipments are often made using powers of attorney, which do not indicate the list of goods to be received, which is a violation of the instructional documents regulating the procedure for filling out powers of attorney.

The buyer's representative accepts goods based on quantity and quality, which he signs in all copies of the shipping documents.

Based on the invoices, the accounting department of PUE "Belkoopopttorg" issues a payment request (Appendix I) and together trade documents sends them to the buyer.

Documentation of the sale of goods accepted for commission. When the commission agent (PUE Belkoopopttorg) sells goods transferred to him by the principals, the sale is carried out at the approved selling prices of the manufacturing enterprises without the right to charge a wholesale markup. For the execution of the order, the principal pays the commission agent a commission specified in the contract.

Upon execution of the order, the private unitary enterprise “Belkoopopttorg” is obliged to submit to the principal a report (certificate of work performed) (Appendix X) and transfer to him everything received under the commission agreement, that is, the commission agent’s report is the primary document confirming the fact that the commission agent has fulfilled the assignment under the commission agreement.

At the end of the month, data on the sale of goods accepted for commission is systematized in memorial order No. 39 “Development sheet for acts commission"(Appendix C). Amounts received as commissions are reflected in the General Ledger.

Documentation of sales of goods in retail trade.

Selling goods for cash at PUE "Belkoopopttorg" it is carried out using cash registers. When the store closes, the store manager, in the presence of the cashier, takes readings from the cash totaling counters (receives a printout), which are recorded in the cashier-operator’s book. The control tape allows you to see the amount of revenue for the day, which is also recorded in this book.

Revenue is handed over daily to the main cash register of the private unitary enterprise "Belkoopopttorg", and it is shown in the incoming part of the report of the cashier of the main cash office on the basis of incoming cash orders (Appendix III). Sum goods sold is reflected in the expenditure part of the commodity-money report (Appendix Ш) on the basis of receipts for cash receipts. These amounts must be identical. The delivery of proceeds from the main cash desk to the bank is formalized by a cash receipt order (Appendix E).

Serious violation of requirements regulatory documents on the part of the private unitary enterprise "Belkoopopttorg" is the fact that the receipts cash orders are not regularly signed by the chief accountant, and expenses, in addition, are not signed by the director.

The commodity and cash report for retail trade is submitted to the accounting department once a week. After reporting month, as in wholesale, a journal of transactions is compiled and all data is summarized in memorial orders 14, 15, 15a “Goods and containers in retail enterprises” (Appendix U).

Since it is impossible to obtain operational data on the sale of goods in retail, as in wholesale trade, they are often entered into computer program with a delay, then the possibility of making operational management decisions based on reliable and high-quality information about volumes is excluded retail sales.

Thus, in general, the sale of goods in the Belkoopopttorg private unitary enterprise is formalized properly, however, there are some omissions: some documents are not drawn up (applications-orders of organizations purchasing goods, a log of registration of buyer orders - for subsequent monitoring of their execution, a log of the transfer of goods with warehouse for forwarding - to monitor the timely delivery of goods to customers and the return of finalized documents); the procedure for filling out consignment notes is systematically violated: there is no driver’s signature certifying the acceptance of goods for transportation from the shipper, as required by law; Goods are regularly shipped using powers of attorney, which do not indicate the list of goods to be received, which is a violation of the instructional documents regulating the procedure for filling out powers of attorney; serious violation The requirements of regulatory documents on the part of PUE "Belkoopopttorg" is that cash receipts and expenditures are not always signed by the chief accountant, and expense receipts periodically do not have the signature of the director of the organization. All shortcomings require correction and proper control in the future by the administration of the business entity under study.

Sales registration

Registration of retail sales is carried out using a document KKM check. Sales registration can be done directly in the list of documents KKM check or using a specialized RMK interface. The second method is convenient to use for streaming sales, when the actual sale - consulting and selection of goods - is carried out by the seller, and the purchase is processed by another employee, the cashier.

When registering sales in RMK, a list of goods is generated. The interface is optimized for creating a list of products using a barcode scanner. Also implemented quick search by the most popular fields: article, name, product code.

Pre-configured automatic, managed or manual discounts are applied to the product list. When proceeding to payment, the list of goods, according to the sales distribution settings of a given store, is divided into receipts by organization. Receipts are printed on fiscal or non-fiscal printers that are pre-configured when connecting to the program.

To provide fast processing check, the cashier can cancel the check if the buyer refuses the purchase or delay completing the check to serve another buyer. Postponed checks are stored until the end of the shift, and work with them can be resumed at any time.

Possible when paying by check various options: cash only, payment card, bank loan, gift certificate or complex look payment. Separate buttons are provided for frequently used payment types, which allows you to speed up payment processing.

In addition to the receipt for goods sold, the cashier can print additional documents: sales receipt, warranty card for goods with serial accounting, the latest slip receipt, copies of punched receipts.

Based on the KKM checks punched during the shift, when it is closed, a Report on retail sales , which is the final document for the shift. Totals by payment type are saved on separate page; The quantity of goods sold is summed up by item and characteristics. Gifts issued from the shopping cart are included in commodity part report, and those issued according to a separate list are recorded on a separate page. This approach allows you to automatically generate a document for writing off issued promotional gifts.

A shift can only be closed if there is a match accounting amount sales and control sum according to the Z-report fiscal registrar. When closing a shift, the user can analyze errors when printing checks and correct discrepancies in the data. Cash register receipts included in the report are saved in the information base for further analysis.

Returns from retail customers during a work shift, the so-called “same-to-day returns,” can be processed directly in the RMK interface using a document KKM check with surgery Return. When generating a report on retail sales, returned goods are taken into account when generating the product part of the report and are listed on a separate page of the report.

Returns from a retail buyer not on the day of purchase and returns for small wholesale purchases are made using a document Return of goods from the buyer.

Refunds to the buyer are made in accordance with the payment type of the purchase document. If payment for the goods upon sale was made with a payment card, then the payment can only be returned to payment card. Cash withdrawal Money not allowed.

The program provides approximately 30 reports that analyze sales from a variety of perspectives.

3.0" step by step reflect all retail operations. In this material we will look at the receipt of products and their movement to retail, sales in retail warehouses, sales of products at non-automated retail outlets, as well as collection or receipt of proceeds to the cash register.

NTT include trade objects that do not have the ability to supply Personal Computer, or with general information base data to establish a connection. This, for example, could be outbound trade or a stall.

Receipt of products to the enterprise

In almost all cases, in order to get into the NTT warehouse or retail warehouse, the products first arrive at the wholesale warehouse. It is then processed in this warehouse and moved to retail.

We will not describe the arrival at the wholesale warehouse, since we have dedicated a separate material to this. Just so that our further actions, here is an example of filling out a 1C document:

in the 1C program for retail

After entering 1C, it is necessary to set retail prices for products. To carry out this operation, use a document called “Setting item prices.” The latter is entered in the section named “Warehouse”. But we will generate a document based on the receipt document. First, you need to go to the previously generated product receipt document and press the button called “Create based on.” Once done, select the item named “Set item prices” in the drop-down list.

Next, a new document window should open, in which all the basic details will already be filled in. You will only need to specify the price type. Create two such documents at once so that you don’t have to return to them later. this section. In the existing documents, assign prices of types under the names “Retail price” and “”. The prices must be the same. Further, for example, we offer the document:

The key called “Change” will also provide access to special options for manipulating prices. For example, it is possible to decrease or increase by a certain percentage.

Moving products from wholesale to retail warehouses

And now the right products can already be moved from a wholesale warehouse to retail. To this end, in software product There is a document called "Movement of Goods" which is located in a section named "Warehouses".

Before making the move, you need to create two trains - one with the “Manual retail outlet” attribute, and the second with the “Retail” train type.

For this purpose, compositions are formed in the section called “Directories” - “Warehouses”.

Let's give the first of the trains the name “Store No. 2”, its type - “ Retail store" We select the price type from the directory with the name “Item Price Types”:

The second one will be called " Shopping room" The warehouse type will be “Manual retail outlet”, the price type will be “Retail”, and nomenclature group We will deliver “Products”.

In addition, we will create two documents “1C 8.3”: moving to the warehouse premises “Trading Hall” and “Store No. 2”. Documents also need to be generated based on the goods receipt document. IN in this case All that remains is to fill in the details called “Receiving warehouse” and the quantity of products:

At the end, the products will be in retail warehouses. There is an opportunity to begin processing the sale of prepared products.

"1C": report for a store on retail sales

In order to reflect the sale of products in retail, a document called “Retail Sales Report” from the section named “Sales” will be useful. First, let's prepare a sales document from a retail warehouse. The latter, by the way, is not much different from the document called “Implementation (acts, invoices).” The only difference is that the counterparty is not indicated, and it is immediately possible to reflect the proceeds from the sale itself.

To do this, select a cash register account. For analytics in 1C, you can also fill in the “DDS Movement” attribute. It will be on the cash register account. Example document:

Selling goods in NTT

In the case of sales of products in a non-automated point of sale at the end of the shift we have no information how many products have been sold. But we know exactly how much was moved from the wholesale warehouse. In order to calculate the quantity products sold, it is necessary to calculate the balance of products in the warehouse and subtract it from the receipt quantity. Let's consider an example: fifty packages of sweets were transferred to NTT, but as a result of the trade, thirty packages remained. According to this, twenty packages were sold.

In order to reflect this calculation in the software product, you need to use a document called “Inventory of goods”, which is located in the section named “Warehouse”.

After that, go to the menu called “Warehouse”, then click on the link called “Product Inventory”. And at the end, click on the “Create” button.

After this, add the item in the table and indicate the actual balance for warehouse. It is possible to use a key such as “Fill”. The deviation from the accounting quantity will be precisely our sales of products:

Once done, navigate through the document and click on the button called “Create Based on”, and then select “Retail Sales Report” from the drop-down list. Will be formed new document, reflecting the sale of products in NTT.

Reflection of retail revenue in 1C

For now, we'll just write it down, since the document won't be processed at this time. This means that it is also necessary to reflect the receipts of retail revenue in the section called “Bank and cash desk”. For example, here is the document:

Now you need to post a document named “Retail Sales Report”.