The retail trade margin is charged by posting. Four simple rules for trading margins. If implemented

The trade margin indicator is used to form the price of goods sold by retail trade enterprises. To account for the amounts of trade margins, account 42 is used. In the article we will talk about the procedure for forming a realized mark-up on a product and, using an example, consider the basic accounting entries for account 42. Content

1 Procedure for the formation of a trade margin
2 Typical postings on account 42
- 2.1 Formation of a mark-up on a product - an example
- 2.2 Transactions to write off the mark-up on goods sold

The procedure for the formation of a trade margin According to the legislation, 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 realizable value of the goods, is determined by the organization in each individual case.

Postings to account 42 - realized trade margin

When determining the markup, the following postings can be used:

Dt 41-2 - CT 42 - the markup is reflected.
Dt 90 - Kt 42 - the amount of the markup has been reversed as a result of damage, loss of goods.

For the remainder of the goods, the markup is determined as follows: the percentage consisting of the ratio at the beginning of the month of the amount of the markup on the balance of goods and received for the month to the amount of goods sold and the final balance. The amount of goods sold is determined by the selling prices.

In organizations - VAT payers, the formation and accounting of the margin is different. For example, tax evaders (organizations on the simplified tax system or exempt from VAT) form a margin on account 42 itself.

Accounting for trade margins

In addition to food, the list of goods for which control over selling prices can be established includes children's goods, medicines, medical products, goods intended for sale in the Far North and regions equated to it. If there are cases of overpricing for goods regulated by the states, the responsible persons and organizations will face fines.

For the management, fines of up to 50,000 rubles are provided, for legal entities- twice the amount exceeded as a result of the overstatement of revenue for the entire period of overstatement, but with a total duration of no more than a year. Accounting for trade margins (account 42: transactions) In the accounting of trade enterprises, the accounting for trade margins is carried out separately.
For these purposes, the account "Trade margin" is used. All kinds of discounts and product losses and other data can also be displayed here.

Trade accounting

In all these cases, it is necessary to reverse the amount of the trade margin taken into account in the sales value of the goods: Debit 41 Credit 42 - the trade margin for goods has been reduced as a result of their markdown; Debit 44 Credit 42 - the trade margin for goods used for own needs has been written off; Debit 94 Credit 42 - the trade margin for goods disposed of as a result of shortage or damage has been written off. When writing off goods as a result of damage or battle, an act is drawn up in the form of TORG-15.

Info

It was approved by the decree of the State Statistics Committee of December 25, 1998 No. 132. The revaluation of goods is carried out on the basis of the order of the head.

It needs to be drawn up with an inventory-act. This document should indicate: - product name; - quantity of goods; - old and new retail prices; - the cost of the goods in old and new prices; - the amount of the markdown or revaluation. HER.

Retail Trade Margin Posting Transactions

To reflect data on the value of the trade margin, account 42 is used, on which the following information can be taken into account:

Trade margin;
The amount of discounts;
Possible loss of goods;
Additional transportation costs.

The trading margin in transactions can be reflected as follows:

The calculation of the trade margin is carried out using the following entry: Dt 41 CT 42 - the trade margin has been generated.
At retail sales most often they use subaccount 41.2 - goods in retail... In this case, the posting takes the form: Dt 41.2 Kt 42 - trade margin for retail sales.
When accounting for goods sold, the value of the trade margin is reversed, correlating with the sales account (account.
90).

Posting transactions for retail items at sales prices

The trade margin is the income of the organization. If the goods sold are subject to taxes: VAT, excise taxes, then they are included in the margin. For documentary confirmation of the size of the trade margin, the company draws up a register of retail prices. He serves primary document, on the basis of which the mark-up is calculated. There is no established form for such a register. Therefore, it can be composed in any form.

Note that approximate form of this document is given in Appendix 2 to the letter of the Ministry of Economy of December 20, 1995 No. 7-1026. The register of retail prices must contain the following details: - the name of the company; - date of compilation; - serial number; - signature of the director, chief accountant and the seal of the company.
The following information must be reflected in the register: - the name of the product; - the purchase price of the goods (excluding VAT); - trade margin of the company; - the amount of accrued VAT; - retail price per unit of goods.

Trade accounting rules

Profit / loss from sales "99" Profits and losses "When writing off a defect in trade, the transactions will be as follows, if the defect is detected after the posting of the goods and there is no fault of the supplier: Operation Debit of the account Credit of the account Defective goods in the warehouse are detected 94" Shortages and losses from damage to valuables "41 Written off the loss of goods within the limits natural loss 44 94 Written off losses in excess of the norms of natural loss (in the absence of guilty persons) 91 "Other income and expenses", subaccount "Other expenses" 94 Losses from defective goods attributed to the guilty persons 73 "Payments to personnel for other operations" 94 Accounting in retail : account 42 If an organization engaged in retail trade records goods at sales prices, account 42 "Trade margin" is used to summarize information on trade margins (discounts, capes) on goods (Order of the Ministry of Finance dated 31.10.2000 No. 94n).

Accounting in trade transactions

State regulation is subject to, among other things, the implementation of food products essentials. In relation to the rest of the products, it is allowed to establish a trade margin in any amount.

Attention

But in this case, the process of pricing is greatly influenced by competition, which restrains the growth of the cost of goods. Trade enterprises have the right to establish both a single markup for the entire assortment, and use different values that determine prices for individual product groups.

The chosen method will need to be fixed in the accounting policy. Get 267 1C video tutorials for free:

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Sales margin transactions Sales transactions provide an indication of the profit earned.

Account 42: trade margin. example, postings

The government determines the acceptable cost for individual goods with a special social significance... If the goods are on the List of products controlled with respect to the price, then their total cost, including the margin, must be formed in accordance with current laws and regulations at the federal and local levels. If there is a steady rise in prices for goods of social importance, the Government has the right to temporarily limit their maximum limit. But this can be done if the level of price increases exceeds 30% over a 30-day period. The maximum permissible value of the cost of such goods, established by the Government, can be maintained for up to 90 days. The socially significant goods include the following: meat, milk, sunflower and butter, flour, eggs, sugar, salt, bread, cereals, potatoes, some types of fruits and vegetables.

Expenses for sale "44 Revealed profit from the sale of goods at the end of the month 90, subaccount" Profit / loss from sales "99 In retail trade, accounting (transactions) in organizations that keep records of goods without using account 42 will generally be similar to accounting for wholesales (taking into account the specifics of settlements - in cash and using plastic cards). It is important to keep in mind that accounting entries in trade also depend on whether the seller owns the goods.

Indeed, in commission trade the commission agent will have different entries: Operation Account debit Account credit Accepted goods for commission 004 Sold goods for commission 50, 57, 62 76, subaccount "Settlements with the consignor" Written off the sold commission goods 004 Reflected expenses related to the sale of commission goods that are not reimbursed by the consignor 44 60, 10, 70, 69, etc.

Retail trade margin accounting entries

As a result, the following posting appears: Dt 90 Kt 42 - the trade margin for the goods sold has been determined. By Kt 42 (reversal), the following operations are also reflected in correspondence with the corresponding accounts:

Released goods;
Written off goods;
Damage, shortage.

The formation of a trade margin in accounting also depends on whether the seller is a VAT payer. If the organization is on a simplified system or applies UTII, then it is allowed to record the margin directly on account 42.

If the seller charges VAT, then you will need to use sub-accounts:

42.1 - trade margin at the supplier's price;
42.2 - VAT is included in the trade margin.

Thus, when selling goods at retail, the amount of VAT is included in the final price, that is, the seller calculates and pays tax in accordance with the generally accepted procedure.

One of the types of entrepreneurship is wholesale and retail trade in products and goods. In this case, the seller's profit is considered to be the trade margin, which is the difference between the initial cost of goods and the final selling price. In the article, we will analyze the meaning and definition of the trade margin, as well as accounting entries for account 42.

Trade margin value

In order to obtain the planned profit, the seller, when selling the goods, forms the cost using the amount of the markup on the original cost price. The resulting difference should cover all estimated costs, including the following:

VAT and other indirect taxes;
sales costs (third-party services, employee salaries);
other expenses.

At the same time, the margin provides not only coverage of costs, but also the seller's profit. At the same time, the value of the trade margin should not impede the further competitiveness of the product on the market in comparison with other similar items.

Video tutorial. Account 42 in accounting "Trade margin": examples

Video tutorial on accounting on account 42 "Trade margin". Lesson leads Chief Accountant, expert, teacher of the site Gandeva N.V. Typical situations, examples and postings considered ⇓

Determination of the trade margin

To determine the total cost of goods in the wholesale and retail trade, different algorithms are used.

In the case of wholesale, the difference between the selling wholesale price and the purchase price is taken as the trade margin.

To account for retail trade, it is allowed to accept goods not only at cost, but also at the final sales prices. Such actions are permissible, since sometimes it is impossible to determine the natural value of a unit of goods. An exception is a unit of large products, for example, household appliances... But when selling a smaller product (office, food), detailed accounting is impossible. In retailers, it is preferable in such cases to account for the goods at selling prices.

The selling price of a product consists of the cost price and the added markup. The latter value can be set by organizations independently with some exceptions indicated below.

It is allowed to establish a margin using the Register of retail prices approved by the head. For any type of product, information is given about the supplier, the purchase price, the amount of the margin in% expression, the final market price... For each place of subsequent sale, its own price can be set.

The approved registry might look like this:

Product	Provider	Cost price	Extra charge 1	Retail price 1	Extra charge 2	Retail price 2
Pen	LLC "Prestige"	RUB 45.00	30%	RUB 58.50	35%	RUB 60.75
Pen	LLC "Titan"	RUB 54.00	30%	RUB 70.20	35%	RUB 72.90
Pencil	LLC "Dream"	RUB 25.00	30%	RUB 32.50	35%	RUB 33.75

The markup can also be uniform for all types of goods or depend on their type. It is recommended that the chosen method of determining retail prices be fixed in the current accounting policy.

State regulation of pricing

Prices for certain products are controlled by the state. The government determines the acceptable cost for certain goods of particular social importance. If the goods are on the List of products controlled with respect to the price, then their total cost, including the margin, must be formed in accordance with the current laws and regulations at the federal and local levels.

If there is a steady rise in prices for goods of social importance, the Government has the right to temporarily limit their maximum limit. But this can be done if the level of price increases exceeds 30% over a 30-day period. The maximum permissible value of the cost of such goods, established by the Government, can be maintained for up to 90 days.

The socially significant goods include the following: meat, milk, sunflower and butter, flour, eggs, sugar, salt, bread, cereals, potatoes, some types of fruits and vegetables. In addition to food, the list of goods for which control over selling prices can be established includes children's goods, medicines, medical products, goods intended for sale in the Far North and regions equated to it.

If there are cases of overpricing for goods regulated by the states, the responsible persons and organizations will face fines. For management, fines of up to 50,000 rubles are envisaged, for legal entities - twice the amount exceeded as a result of overstatement of revenue for the entire period of overstatement, but with a total duration of no more than a year.

Accounting for trade margins (account 42: transactions)

In the accounting of trade enterprises, the trade margin is recorded separately. For these purposes, the account "Trade margin" is used. All kinds of discounts and product losses and other data can also be displayed here.

When determining the markup, the following postings can be used:

Dt 41-2 - CT 42 - the markup is reflected.
Dt 90 - Kt 42 - the amount of the markup has been reversed as a result of damage, loss of goods.

If a trading company is a payer of this indirect tax, then it must use 2 subaccounts:

42-1 - the accrued markup on the price from the supplier;
42-2 - VAT on the sales price included in the markup.

When selling goods at retail, the tax is included in the final price.

Example. A trading company, which is a VAT payer, purchased goods for further sale at a price of 354 rubles per unit, including 18% VAT. The number of goods is 80 pieces. The trade margin is 20%. In accounting, the company uses sub-accounts 42-1 and 42-2.

The following operations will be reflected in accounting:

Dt 41-2 - CT 60 - 300 * 80 = 24,000 rubles. - the goods have been received from the supplier.

Dt 19 - CT 60 - 54 * 80 * = 4320 rubles. - reflected the input VAT from the supplier.

Dt 68 - CT 19 - 4320 rubles. - the amount of tax is accepted for deduction.

Dt 41-2 - CT 42-1 - 4800 rubles. - trade margin on the price of goods without tax.

Dt 41-2 - CT 42-2 - 864 rubles. - VAT included in the trade margin.

The total amount of the markup is 4800 rubles. + 864 rub. = 5664 rubles for the total batch of the goods received. In this case, the selling price of 1 unit of goods is 424.80 rubles.

In some circumstances, the trading margin may be reduced. This is due to the sale, the need for a markdown. The transaction to reduce the markup is reversed by the following transaction:

Dt 41 - Kt 42 - reversal by the amount of the margin.

Dt 91-2 - CT 41 - excess of the amount of the reduction over the markup.

T - turnover (the amount of goods sold per month) in sales prices - turnover on the credit of the account, subaccount "Revenue";

О к - the balance of the goods at the end of the billing month in sales prices - the debit balance of the account.

H k = O k x P

3. The amount of the markup realized (Нр) is determined by summing up the trading margin at the beginning of the month (Нн) and the received trading margin (Нп) minus the trading margin at the end of the month (Нк):

Нр = Нк + Нп - Нк

Consider an example of calculating and reflecting in accounting the average percentage of the markup and the amount of the markup realized (we do not consider transactions related to the issue of VAT reflection):

Suppose at the beginning of April 2010 the balance of goods at sales prices on the debit of the account was 600,000 rubles, and the trade margin (balance on the credit of the account) was 100,000 rubles.

In April, the store received goods from the supplier in the amount of 346,000 rubles.

The product margin is 20%.

Sales proceeds amounted to RUB 500,000.

The accountant makes the following postings:

Debit Credit
- 346,000 rubles. - goods are received from the supplier;

Debit Credit
- 69,200 rubles. (346,000 rubles x 20%) - the trade margin for the goods is reflected;

Debit Credit, Revenue subaccount
- RUB 500,000 - received proceeds from the sale of goods;

- RUB 500,000 - written off the cost sold goods at sales prices.

In this case, the calculation will look like this.

First, the balance of goods (OK) at the end of the month is calculated in sales prices:

RUB 600,000 + 346,000 rubles. - RUB 500,000 = 446,000 rubles.

1. The percentage of the trading margin (P) for the month will be equal to:

(RUB 100,000 + RUB 69,200) / (RUB 500,000 + RUB 446,000) x 100 = RUB 169,200 / 946,000 rubles. = 17.89%.

2. The amount of the margin on the balance of goods (NK) was:

RUB 446,000 x 17.89% = 79,789.40 rubles.

3. The amount of the mark-up realized (Нр) will be equal to:

RUB 100,000 + 69 200 rub. - 79 789.40 rubles. = 89 410.60 rubles.

Then he makes a reversal posting to write off the realized mark-up:

Debit, subaccount "Cost of sales" Credit