The procedure for writing off amounts from the account 42. Trade margin in retail trade accounting entries. Invoice $42$ “Trade margin”

The trade margin indicator is used when setting prices for goods sold by retail enterprises. To record the amounts of trade margins, account 42 is used. In the article we will talk about the procedure for forming the realized margin on a product and use account 42 as an example.

According to the law, each enterprise has the right to independently determine the retail price of the goods sold. Consequently, the amount of the trade margin and, as a consequence, the selling price of the goods is determined by the organization in each individual case. At the same time, according to the recommendations of the Ministry of Economy, the selling price of the product must correspond to market conditions, as well as cover possible sales costs and include the amount of income that the organization plans to receive from.

The amount of the trade margin is determined as a percentage of the purchase price of the goods. When deciding on the amount of trade markup on a product, the organization must record this indicator in the register of retail prices. This document is the basis for recording transactions on account 42. The law does not establish a mandatory form in which the register must be compiled. An organization can independently draw up a register form and approve its form in accounting documents.

Subaccounts 42 accounts:

Typical postings for account 42

To reflect generalized information about the amount of markup on goods, account 42 is used. According to Kt 42, the amounts of accrued trade margins are carried out, according to Dt 42 - write-off of the margin in connection with the sale of goods, reduction of the amount of the margin, etc. Consider count 42:

Creating a markup on a product - an example

LLC "Velikan" purchased from LLC "Magnit" a consignment of goods (150 irons) worth 324,500 rubles, VAT 49,500 rubles. The trade margin on the goods was 35%. When determining the amount of the trade margin and the sales price for the goods, the accountant of Velikan LLC made the following calculations:

1. The trade margin for a consignment of goods is RUB 96,250. ((RUB 324,500 - RUB 49,500) * 35%).
2. The selling price of the consignment is RUB 371,250. (RUB 324,500 - RUB 49,500 + RUB 96,250).
3. Retail price of a product unit (one iron) is RUB 2,475. (RUB 371,250 / 15 pcs.).

Reflecting transactions in accounting, the accountant of Velikan LLC made the following entries:

Postings for writing off margins on goods sold

Rynok Plus LLC operates in the retail trade sector. According to the accounting policy, goods at the enterprise are accounted for at their selling price.

As of February 1, 2016, in the accounting records of Rynok Plus LLC, the balance for Dt 41 is 471,200 rubles, for Kt 42 - 193,000 rubles.

During February 2016, Market Plus LLC carried out the following operations:

1. Goods were purchased for the amount of 942,000 rubles. without VAT. Trade margin - 403,000 rubles. Selling price - RUB 1,345,000. (942,000 rub. + 403,000 rub.).
2. Goods sold for the amount of 1,418,300 rubles, VAT 216,351 rubles. Costs for selling goods - 88,200 rubles.

The cost of the goods, the balance of which is listed as of February 2016, amounted to 397,900 rubles. (RUB 471,200 + RUB 1,345,000 - RUB 1,418,300).

The average percentage of markup applied to sold products was calculated by the accountant at Rynok Plus LLC as follows:

((RUB 193,000 + RUB 403,000) / (RUB 1,418,300 + RUB 397,900) * 100%) = 32.81%.

The following entries were made in the accounting of Rynok Plus LLC:

Account 42 “Trade margin” is intended to summarize information about trade margins (discounts, markups) on goods in organizations engaged in retail trade, if they are recorded at sales prices.

Account 42 “Trade margin” also takes into account discounts provided by suppliers to organizations engaged in retail trade for possible losses of goods, as well as for reimbursement of additional transportation costs.

Account 42 “Trade margin” is credited when goods are accepted for accounting for the amount of trade margin (discounts, markups).

Amounts of trade margins (discounts, markups) on goods sold, released or written off due to natural loss, defects, damage, shortages, etc., are reversed to the credit of account 42 “Trade margin” in correspondence with the debit bills 90"Sales" and other relevant accounts. The amounts of discounts (mark-ups) relating to unsold goods are clarified on the basis of inventory records by determining the applicable discount (mark-up) on goods in accordance with the established sizes.

The amount of discount (mark-up) on the balance of unsold goods in organizations engaged in retail trade can be determined by a percentage calculated based on the ratio of the amount of discounts (mark-up) on the balance of goods at the beginning of the month and turnover on the credit of account 42 "Trade margin" (excluding reversed amounts) to the amount of goods sold during the month (at sales prices) and the balance of goods at the end of the month (at sales prices).

Analytical accounting for account 42 “Trade margin” should provide separate reflection of the amounts of discounts (mark-ups) and differences in prices related to goods in retail organizations and to goods shipped.

Account 42 "Trade margin"
corresponds with accounts

Application of the chart of accounts: account 42

• How should the markup (in percentage) be reflected in retail trade in accounting?

  In accounting, account 42 “Trade margin” is used. Account 42 reflects information about trade margins (discounts, mark-ups...). Like any other operation, the markup... ;Goods" and the credit of account 42 "Trade margin" for the difference between the cost... of the selling price of goods on the credit of account 42 "Trade margin" is reversed to the debit... 600,000 rubles, and the trade margin (balance on account credit 42) is 100,000 rubles...

• Formation of the initial (purchase) cost of goods in a retail trade organization

  To reflect trade margins (discounts), account 42 “Trade margins”. The Instructions for account 42 “Trade margin”, approved by the Order... indicate that: “Account 42 “Trade margin” is intended to summarize information on trade margins (discounts, markups... additional transport costs. Account 42 “Trade margin” is credited "When accepting... the components of the trade margin in the following order: · account 42 “Trade margin” subaccount 42-1 “Trade margin”; · account 42 “Trade margin” subaccount 42-2 ...

• Retail trade in glass, porcelain, earthenware
• Retail

  Trade margin (discount) account 42 “Trade margin”. The Instructions for account 42 “Trade margin”, Chart of Accounts indicate that: “Account 42 “Trade margin...” is intended to summarize information about trade margins... at sales prices. Account 42 “Trade margin” also takes into account discounts, ... transportation costs. Account 42 “Trade margin” is credited when accepting...

• Calculation of gross profit in a retail organization using sales prices

  Reverse the amount of the trade margin reflected in account 42 “Trade margin”. This... invoice 42 “Trade margin” for the month); N in - trade margin on disposed goods (debit turnover on account 42 “Trade margin ... account 42 “Trade margin”); N in – trade margin on disposed goods (debit turnover in account 42 “Trade margin”); Nk - trade margin... on the balance of goods at the end of the reporting period (account balance 42 “Trade margin...

• Taking into account the trade margin, naturally, account 41 “Goods” arose in correspondence with account 42 “Trade margin”. In addition... in relation to account 42 “Trade margin” it was said: “Account 42 “Trade margin” is intended to summarize information on trade margins (discounts... sub-accounts, namely: · 42.1 “Trade margin”; · 42.2 “VAT ". Correspondence of accounts Amount, rubles Contents... transactions Debit Credit 41 "Goods" 42.1 "Trade margin...

• Preparation of documents and determination of financial results from the provision of catering services

  The structure of the trade margin in the organization Diana LLC under account 42 “Trade margin” the following sub-accounts are opened: 42.1 “Trade margin”; 42 ... balance and credit turnover on account 42 “Trade margin” (amount A). 2. The final sums up... maintains analytical accounting for account 42 “Trade margin” (42.1 “Trade margin” and 42.2 “VAT”), then a similar... “sub-account “Cost of sales” 42.1 “Trade margin” 2048 Trade margin is reversed , attributable to sold products...

• Markdown of goods. Consider the nuances

  The amount of the trade margin, then the accountant makes a reversing entry in the debit of account 41 ... in correspondence with the credit of account 42 “Trade margin”. EXAMPLE 2 ... 2 pcs.) - the realized trade margin was reversed; DEBIT 90 subaccount “VAT” ... . If the amount of the markdown exceeds the trade margin (that is, the sales value... the entire amount of the trade margin: DEBIT 41 CREDIT 42 - the trade margin on discounted items is reversed... - the markdown of goods in excess of the trade margin is reflected. If we approach the situation formally...

• Accounting for retail sales of glass, porcelain, earthenware

  That is, reverse the amount of the trade margin reflected in account 42 “Trade margin”. According to the Instructions for the Plan... of the month and turnover on the credit of account 42 “Trade margin” (without taking into account reversed amounts) by... the period (balance of account 42 “Trade margin” at the beginning of the reporting period); TN p - trade margin on goods...; ТН в – trade margin on disposed goods (turnover in the debit of account 42 “Trade margin”); T – trade turnover... in the amount of 80,000 rubles; For account 42 “Trade margin” - 15,514 rubles; For...

• Retail trade of books
• Furniture retail

  Retail trade organizations reflect the trade margin on the credit of account 42 “Trade margin” in correspondence with the debit... of account 41 “Goods”. Proceeds from the sale..., that is, reverse the amount of the trade margin reflected in account 42 “Trade margin”. This difference, representing the gross... . All goods have a trade markup of 40%. Correspondence of invoices Amount, rubles Contents of the transaction...

• Features of retail trade in air conditioners and ventilation equipment

  Retail trade organizations reflect the trade margin on the credit of account 42 “Trade margin” in correspondence with the debit... of account 41 “Goods”. Proceeds from the sale..., that is, reverse the amount of the trade margin reflected in account 42 “Trade margin”. This difference, representing the gross... . All goods have a trade markup of 40%. Correspondence of invoices Amount, rubles Contents of the transaction...

• Accounting price of products (raw materials) in public catering

  Trade margin. And since it was possible to account for raw materials taking into account the trade margin, naturally, an account arose... 41 “Goods” in correspondence with account 42 “Trade margin”. Entry... or account 41 “Goods”, or at the selling price with the addition of a trade margin and..., respectively, with reflection on account 41 “Goods... adding a trade margin. Let’s assume that at Bogatyr LLC the trade margin is...

• Accounting for the sale of finished products and determining the financial result of a catering organization

  Then, in the credit of account 42 “Trade margin”, the amounts of trade discounts and markups on... prices are taken into account as accounting prices; the trade margin is a source of income. ... » 42 “Trade margin” - reversed The trade discount (margin) relating to sold products and goods is written off Trade margin, ... in practice there are several ways to determine the trade margin, however, the most common is... (account 41.2) Using the average percentage, you can determine what trade margin is...

• Your organization buys goods and materials at a discount

  The application of the Chart of Accounts does not provide for debit turnover on account 42 “Trade margin”. If... the resulting discount is written off to the debit of account 90 ... account 60 and at the same time adjust the trade margin in correspondence with the credit of account 42, then the amount of the trade margin... will decrease. But on the score...

Account 42 is intended to summarize information about trade margins (discounts, mark-ups) on goods in organizations engaged in retail trade, if they are recorded at sales prices. Let's look at accounting procedures in two common situations.

Buying and selling goods

Consider a standard situation: a company buys and resells goods. These goods are part of inventories acquired or received from other legal entities or individuals and intended for sale (clause 2 of PBU 5/01). They are taken into account at the actual cost, which in this case is equal to the amount paid to the supplier excluding value added tax (clauses 5, 6 of PBU 5/01). In accordance with paragraph 13 of PBU 5/01, firms selling retail are allowed to account for purchased goods at their selling price with a separate accounting of markups (discounts).

It is required to reflect the purchase and sale of goods in the accounting of a retail trade enterprise. At the same time, the price of suppliers may vary slightly from batch to batch, and the selling price is valid for a long time.

Example
At the beginning of the month, 40 units of goods were not sold, the selling price of each of them is 1180 rubles. A total of 47,200 rubles. (including value added tax RUB 7,200). On the credit of account 42 for these goods, a trade margin in the amount of 15,200 rubles is reflected. The trade margin on unsold goods is determined by the average percentage.

During the month, three batches of this product of 10 units each were purchased at the following price of 10,030 rubles. (including VAT 1530 rub.), 9440 rub. (including VAT 1440 rub.) and 8850 rub. (including VAT 1350 rub.). A total of 28,320 rubles. (10,030 + 9,440 + 8,850), including VAT 4,320 rubles.

This month, 60 units of goods were sold. Sales proceeds amounted to 70–800 rubles. including value added tax RUB 10,800.

At the beginning of the month, account 42 reflected a trading margin in the amount of 15,200 rubles. For goods received during the month, it amounted to 11,400 rubles. (10 units x 3 lots x 1180 rubles - 24,000 rubles). The debit of account 41 at the beginning of the month reflects the sales value of goods equal to 47,200 rubles. (1180 RUR x 40 units). The selling price of goods received this month is 35,400 rubles. (30 units x 3 lots x 1180 rub.). At the end of the month, the sales value of unsold goods amounted to 11,800 rubles. (47,200 + 35,400 - 70,800).

To calculate the trade margin on goods sold, you must first determine its average percentage. It is equal to the ratio of its amount at the beginning of the reporting period and the markup on goods received during the reporting period to the amount of goods sold (turnover) and the balance of goods at the end of the reporting period. Then you need to multiply the resulting result by the amount of sales revenue. The trade margin on goods sold amounted to RUB 22,800. ((15,200 rub. + 11,400 rub.) : (47,200 rub. + 35,400 rub.) x 70,800 rub.).

The accounting entries should look like this:

Markdown of goods and their subsequent sale

An organization selling retail keeps records of goods at sales prices. The product was damaged upon delivery. In connection with this, a markdown was carried out. In accordance with paragraph 13 of PBU 5/01, organizations selling retail are allowed to account for purchased goods at their selling price with a separate accounting of markups (discounts).

To summarize information about the availability and movement of goods, account 41 “Goods” is intended, about trade margins - account 42 “Trade margin” (Instructions for using the chart of accounts for accounting financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).

In accordance with subparagraph “b” of paragraph 29 of the Methodological guidelines for accounting of inventories, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, the organization must write off the actual cost of goods from account 41 to the debit of account 94 and at the same time capitalize it according to market price (taking into account physical condition). When marking down, the trade margin must be reversed to the credit of account 42 in correspondence with the debit of account 94.

According to paragraph 9 of PBU 5/01, the current market value is understood as the amount of money that can be received as a result of the sale of the specified asset (excluding VAT).

The perpetrators have not been identified, so the amount of losses can be recognized as sales expenses. In this case, from account 94 the amount of losses is written off to the debit of account 44 (clauses 5, 7 of PBU 10/99).

Example
As part of its activities, the retail company received tekloceramic electric hobs from the supplier’s warehouse. When delivered to the store, one of them was damaged (a chip appeared). It was decided to sell it at a reduced price. The markdown of this panel exceeds the trade markup.

The panel was purchased at a price of RUB 23,600. (including VAT 3600 rub.) per unit of goods. The selling price is set at 29?500 rubles. (including VAT 4500 rub.) per unit of goods. Trade margin per unit of goods - 9500 rubles. Due to the chip, the selling price of the goods was reduced by 50 percent to the amount of 14,750 rubles, including value added tax (2,250 rubles).

The defects of the goods are discussed with the buyer upon sale.

The amount of losses amounted to 7,500 rubles. (the difference between the purchase and sale price of a product without value added tax). Since the perpetrators have not been identified, the losses are attributed to the organization.

In this case, the accountant needs to write down:

One of the types of entrepreneurial activity is wholesale and retail trade. In this case, the seller’s profit is considered trade margin, which represents the difference between the starting price and the final price.

Description and characteristics

To obtain the profit planned by entrepreneurs and founders, the seller creates the commodity value through the amount of markup accrued on the cost of production/purchase. The resulting difference should ensure full coverage of all costs:

• value added tax;
• indirect tax deductions;
• sales costs;
• payment for services of third parties;
• staff salaries.

At the same time, through the markup, not only expenses are financed, but also profit. At the same time, the value of this parameter should not create serious obstacles to the company’s further competitiveness in the market in comparison with competitors’ products.

As for accounting activities, account 42 is used to summarize information about markups, as well as discounts on product items in companies that conduct retail sales of goods.

This line is credited upon acceptance of products for accounting for the amount of the trade margin. Values ​​for goods sold are subject to reversal according to Kt 42 in combination with Dt 90. Through analytical accounting in this area, it should be ensured separate reflection of discount amounts.

The procedure for forming trade margins

The selling price of a particular product item also includes a markup. It, in turn, is formed from several elements, including the planned profit of the presentation, VAT, if it is subject to mandatory payment.

Subsequently, the retail cost and trade markup are displayed within the register of retail values. Its write-off usually occurs during the sale of commodity items.

In order for the activities of trading companies to generate significant profits, they can formulate price levels independently. But at the same time, market conditions, consumer qualities, and product characteristics should be taken into account.

For the lion's share of product items, the maximum margin does not carry any restrictions. However, representatives of local authorities may well establish some limit.

In addition, there are certain goods that are regulated by the size of markups by the state (catering products, children's product items, medicines). In some situations, the product must be revaluation. To do this, you will have to start compiling an inventory list, which indicates data on the date of change in value, prices, and the difference between the prices of the goods.

Price regulation is a whole complex of levers, which have a direct and indirect impact on the price formation mechanism for goods sold within the country. This event acts as a necessity because it has a mutual connection with the problem of generating income.

Depends on the effectiveness of the implementation social stability within the national economy. Prices, providing a stimulating function, influence the development of the production process.

The mechanism by which the state regulates the price level includes several elements:

• determination of target objectives;
• studying indicators of demand for goods;
• estimates based on average production costs;
• analysis of the conduct of opposing parties;
• selection of pricing methods;
• final conclusions regarding government intervention.

State regulation of price levels for commodity items does not exclude freedom of choice for consumers in purchasing the desired set of goods and services. Moreover, all elements imply the achievement of certain goals:

• ensuring balance between supply and demand;
• covering the primary needs of the population;
• financing and cost compensation;
• maintaining a decent standard of living for citizens;
• stimulation of integration processes and mutually beneficial division of labor;
• strengthening the efficiency indicators of foreign economic relations.

Basic postings with examples

If we consider typical transactions and account entries, we can use several options. The amount of the trade margin that has been accrued is carried out on the loan. The debit is used to write off the markup associated with the sale of goods, reducing the amount.

1. Dt 41 Kt 42. This operation characterizes the fact that the accrual of the trade margin has been reflected.
2. Dt 90-2 Kt 42 implies the fact of writing off the markup amount for product items that were sold.
3. Dt 91-2 Kt 41– the excess of the markdown amount over the markup amount has been written off.

Now you should pay attention to a real practical example and consider not only the transactions, but also the amounts of transactions.

The organization Pelican LLC bought from the Panorama LLC company a consignment of 100 washing machines for a total amount of 1,000,000 rubles. VAT amounted to 180,000 rubles, and the size of the trade margin was 35%. Determining the value of this parameter, as well as the cost of goods for sale, the accountant made the following calculation measures:

1. The trade margin is a value that can be found using the following equation: (1,000,000 – 180,000) * 35% = 287,000 rubles. for the entire consignment.
2. The selling price of a consignment of goods is (1,000,000 – 180,000 + 287,000) = 1,107,000 rubles.
3. The retail cost of a commodity unit is 1,107,000 / 100 = 11,070 rubles.

Now you should pay attention to the fundamental entries compiled for the transactions in question. It turns out that when reflecting all transactions in accounting, the accountant made following entries:

1. Dt 41 Kt 60. This posting reflects the fact that Pelican LLC received a shipment from Panorama LLC in the amount of 8,200,000 rubles.
2. Dt 19 Kt 60. Here we are talking about a situation where the amount of value added tax on incoming product items was reflected; the amount is 180,000 rubles.
3. Dt 60 Kt 51. The posting reflects the fact of transfer of funds as payment for the item.
4. Dt 68 Kt 19. This indicates the fact that value added tax has been deducted.
5. Dt 41 Kt 42. As part of this posting, the value of the trade margin is reflected.

These entries are directly involved in business transactions and are the most accurate for recording.

If product items are no longer in circulation, measures are taken to write off the trade margin. For example, in case of sale, damage, free transfer to third parties.

If implemented

The amount is reversed in correspondence with account 90 “Sales”, subaccount “Cost of sales”. The general wiring looks like Dt 90-2 Kt 42.

What to do in case of markdown of goods

In the course of trade-related activities, some product items may lose their consumer properties, as well as their presentation. In this case, it is possible to make a decision to mark down the goods.

The amount for which this occurs is written off by posting: Dt 41 Kt 42. If the value of the markdown is higher than the TN indicator, the posting appears Dt 91-2 Kt 41.

In the process of using goods for personal needs

If product items were used as own elements, it is necessary to write them off to account 44; as a result, the posting will take the form Dt 44 Kt 42.

If there is a disposal of goods due to damage, shortage

If the disposal of commodity items occurred for the specified reasons, their price is written off to account 94 at the realizable value. As a result, the wiring takes the form Dt 94 Kt 42.

Thus, account 42 plays a colossal role in the balance sheet and reflects a large number of transactions on trade margins.

Additional information on this account is provided in the instructions.

Account 42 “Trade margin” also takes into account discounts provided by suppliers to organizations engaged in retail trade for possible losses of goods, as well as for reimbursement of additional transportation costs.

Account 42 “Trade margin” is credited when goods are accepted for accounting for the amount of trade margin (discounts, markups).

Amounts of trade margins (discounts, markups) on goods sold, released or written off due to natural loss, defects, damage, shortages, etc. are reversed to the credit of account 42 “Trade margin” in correspondence with the debit of account 90 “Sales” and other relevant accounts. The amounts of discounts (mark-ups) relating to unsold goods are clarified on the basis of inventory records by determining the applicable discount (mark-up) on goods in accordance with the established sizes.

The amount of a discount (mark-up) on the balance of unsold goods in organizations engaged in retail trade can be determined by a percentage calculated based on the ratio of the amount of discounts (mark-ups) on the balance of goods at the beginning of the month and the turnover on the credit of account 42 “Trade margin” (excluding reversed amounts) to the amount of goods sold during the month (at sales prices) and the balance of goods at the end of the month (at sales prices).

Analytical accounting for account 42 “Trade margin” should provide separate reflection of the amounts of discounts (mark-ups) and differences in prices related to goods in retail organizations and to goods shipped.

The nature of this account is assessed by specialists differently - some (N.A. Kiparisov, N.S. Pomazkov, etc.) considered it to be contractual regulating, only clarifying the assessment of the balance and turnover in account 41 “Goods”, others (I.A. Koshkin, V.D. Sokolov) believed that this is a source of potential income for the enterprise. We think that both were right, because the account has a dual nature.

If an asset is considered as an investment (dynamic concept), then, naturally, those who interpret this account as a regulatory account are right; if an asset is considered as a means (static concept), then, of course, those who claim that this account is a source are right the company's own funds. (Such an assessment of the account also predetermines the fact that this account can only be used in those organizations in which goods are recorded at the sales price.)

The functional use of the account was shown by us when presenting account 41 “Goods”. It is important to remember that the debit of the account always reflects a decrease in the trade margin associated with the disposal of the commodity mass and a decrease in its value, and the credit always reflects an increase in the trade margin associated with an increase in the commodity mass and an increase in its value. The account balance reflects the amount of the trade margin that falls on the balance of goods.

Calculation of the average percentage of trade margin related to sold and remaining goods can be done in one of six ways:

Tr = (Sn/Tn) Tr = (Sp/Tp)

W (2) (3) (4) (5) (6)

Tr = ((Sn + Sp)/(Tn + Tp)) Tr = (Sw / Tw)

Tr = ((Sn + Sp-Sw)/(Tr + Tk))

Tr = ((Sn +Sp- Sw) /(Tn + Tp-Tw))

We have provided six formulas for calculating realized trade margins.

All these formulas follow from the general scheme of the commodity balance: Tp + Tr = Tr + Tw + Tk,

where T are goods,

S - trade margin, n - initial stock, p - receipt, r - sales,

w - disposal (documented and other miscellaneous expenses), k - ending stock.

All six formulas give the same result if the percentage of trade margin is the same for all goods or if the structure of goods sold is identical to the structure of goods arriving and remaining in stock. Therefore, in these cases, any formula can be used. However, in practice, such conditions, as a rule, do not exist, therefore the practical meaning of the given formulas is not the same.

The first formula is unsatisfactory, since if it were applied, the percentage of trade margin would be recognized as a constant value.

The sixth formula is somewhat better, since it is based on the premise that the sales structure is identical to the structure of documented expenses; in reality this is not always the case.

The second formula differs from the fifth only in that initial residues are introduced into it.

The fourth formula is better than the second, since documented consumption is removed from the numerator and denominator. However, it is based on the assumption that the structure of the income and expenditure parts of the commodity balance is identical.

The third formula is fundamentally different from the others, since it is based on the premise that the structure of sales and the stock of goods remaining at the end of the reporting period are identical. If all goods were in equal demand (evenly, taking into account the characteristics of specific goods), then the third formula would be the best.

The main difficulty of calculus when choosing a particular formula is that it is impossible to determine the variance here. However, the problem can be solved using set theory. Each member is treated as a separate set; sales (g)9 receipt (p) and final inventories of goods (Tk) constitute three autonomous sets. One can raise the question of their mutual correspondence. If the correspondence coefficient g nar is higher than g per Tk, then the computer must perform the calculation using the second or third formula, if lower, then using the fifth. In all cases, indicators calculated using any formula must be clarified after the inventory.

In the new Chart of Accounts, account 42 “Trade margin” retained its name and number. However, the characteristics of this account have changed significantly.

The main difference of the new account 42 “Trade margin” is the refusal to debit it. This is proven, firstly, by the absence of cases when this account is debited (in the old Instructions it was noted that it is debited “for the amount of trade and additional discounts (markups) on goods sold, released or written off due to natural loss, defects, damage, shortages, etc.”). Secondly, in standard correspondence to account 42 “Trade margin” the column “by debit” is not filled in, whereas in the old Instructions there were entries in it.

In essence, it does not matter how the trade margin relating to missing, damaged and similar goods will be written off - by debiting account 42 “Trade margin” with a regular entry or by crediting this account with a reversal entry, because “black debit” and “red credit” - it's the same thing. However, from the point of view of accounting methodology and common sense, this issue should be considered in detail.

Disposal of goods may be due to:

a) with their sale;

b) with other expenses (returns to suppliers, write-off of commodity losses due to natural loss, damage, shortages, etc.).

In most stores, goods are accounted for at sales prices and a cost accounting scheme is used, in which movement and balances are accounted for in general for all goods without subdivision by item.

When proceeds from the sale of goods are received at the cash register, the following entry is made:

Dt sch. 50 "Cashier"

K-tsch. 90-1 “Revenue”.

The following entry is made for the write-off of goods:

Dt sch. 90-2 “Cost of sales”

K-t sch. 41 “Goods” - for the cost of goods at accounting (i.e., sales) prices.

An error is made here, since subaccount 90-2 “Cost of sales” should reflect, according to its name, the actual cost of goods sold, which can be defined as the difference between the selling price of goods and the trade markup on these goods. However, during the month the amount of this markup is unknown, and therefore the accountant debits account 90-2 “Cost of sales” for the sales value. Only at the end of the month, after calculating the realized trade margin for its amount, a reversal entry is made in the debit of subaccount 90-2 “Cost of sales”, as a result, the cost of sales will be reflected in this account, as it should be. However, since a reversal entry was made in the debit of subaccount 90-2 “Cost of sales”, the realized trade margin is usually written off with the same reversal entry on the credit of account 42 “Trade margin”. Lending by the “red” account 42 “Trade margin” distorts the turnover on this account not only in credit, but also in debit. Methodologically, it is correct to credit account 42 “Trade margin” for the amount of the trade margin on incoming goods and debit this account for the amount of the trade margin on disposed goods. This result can be achieved by using a system of “variegated postings” (see Sokolov Y.V. Fundamentals of accounting theory. - M.: Finance and Statistics, 2000, p. 261):

Dt sch. 42 “Trade margin” (regular notation)

Dt sch. 90-2 “Cost of sales” (red reversal).

However, existing practice does not know such a system of entries, and many practicing accountants and scientists in the field of accounting consider only the entry applicable to writing off realized trade margins:

Dt sch. 90-2 “Cost of sales” (red reversal) Set of accounts. 42 “Trade margin” (red reversal).

Thus, in this transaction, writing off the trade margin on goods sold using the “red reversal” method on the credit of account 42 “Trade margin”, although methodologically incorrect, can be taken as a possible option, especially since this distorts the turnover of only one account 42 “Trade margin”.

As for writing off trade margins in connection with other consumption of goods, here we are categorically against the method

“red reversal” on the credit of account 42 “Trade margin”. Firstly, in this case, the amount of the trade margin on disposed goods is already known, since each fact of disposal is documented in the appropriate document (act, invoice, etc.), which indicates which specific goods are written off, and, therefore, you can always determine the amount of the trade markup markups on these goods and write them off. Secondly, crediting the “red” account 42 “Trade margin” distorts the turnover not only in this account, but also in account 41 “Goods”, since the write-off of goods is reflected in the accounting not as an ordinary entry on its credit, but as a reversal entry on the debit .

In a store that keeps records of goods at sales prices, damaged goods are written off at accounting (sale) prices for 130 rubles, including a trade margin of 30 rubles.

Methodologically correct would be the following entry:

Dt sch. 94 “Shortages and losses from damage to valuables” - 100 rubles,

Dt sch. 42 “Trade margin” - 30 rub. K-t sch. 41 “Products” - 130 rub.

The entry arising from the explanations to account 42 “Trade margin” in the Instructions for using the Chart of Accounts should be as follows:

Dt sch. 94 “Shortages and losses from damage to valuables” Kt. 41 “Goods” - 100 rub.

Dt sch. 41 "Products"

K-t sch. 42 “Trade margin” - 30 rub. (red reversal).

As you can see, the write-off of goods is reflected not in the credit of account 41 “Goods”, but in its debit using the “red reversal” method, although a normal entry may well and should be made. The absurdity of the posting will become obvious if we make similar entries in account 02 “Depreciation of fixed assets.” When disposing of fixed assets, the depreciation accrued on them is always written off using the following posting: Dt inc. 02 “Depreciation of fixed assets”, Set of accounts. 01 "Fixed assets". It would be strange to write instead: D-t. 01 “Fixed assets”, Set of accounts. 02 “Depreciation of fixed assets” (red reversal).

The explanations to account 42 “Trade margin” provide a method for calculating the amount of the discount (mark-up) on the balance of unsold goods. This technique was used for many years in Soviet times and was correct. However, currently in the above version it

may not be applied by all stores, but only by those that do not provide their customers with any discounts and, therefore, have only one sale price for each product item.

In a market economy, trying to attract as many customers as possible, many stores provide them with various kinds of discounts (New Year, Christmas, etc.). In this case, there can be at least two sales prices for the same product name: simply sales price (including discounts) and accounting sale price (without discounts). Therefore, in the Instructions for using the Chart of Accounts (explanations for account 42 “Trade margin”) it should have been clarified that it is necessary to take the amount of goods sold per month exactly at discount prices.

In addition, there was a significant error in the Methodology for calculating the average percentage of markups. The Instructions indicate that the calculation should include the turnover on the credit of account 42 “Trade margin” for the month “without taking into account reversed amounts.” As stated above, there are two types of reversal amounts. One type refers to goods sold, the other to other consumption of goods. The first type appears only after calculating realized trade margins, and they, naturally, for this reason cannot be taken into account when calculating the average percentage. Therefore, this can only apply to reversed amounts related to other goods expenditure. The term “without taking into account reversed amounts” means that when determining credit turnover on account 42 “Trade margin” they should not be taken into account. In other words, the average percentage of markups should be determined without writing off trade markups related to other consumption of goods. This is a gross methodological error, because it will lead to an artificial increase in the average percentage of markups and a distortion of the amount of gross profit. Such a distortion in absolute terms will be greater, the greater the value of other consumption of goods.

In paragraph 4 of Art. 13 of the Law “On Accounting” states: “The explanatory note must report the facts of non-application of accounting rules in cases where they do not allow to reliably reflect... the financial results of the organization’s activities, with appropriate justification.” This allows us to assert that we should adhere to the old (Soviet) method of accounting for transactions on account 42 “Trade margin”, since using the interpretation of this account recommended in the Instructions for the Chart of Accounts will lead to a distortion, in some cases significant, of the financial results of the enterprise.