Научная статья на тему 'Accounting for the output and sales of finished products'

Accounting for the output and sales of finished products Текст научной статьи по специальности «Экономика и бизнес»

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Аннотация научной статьи по экономике и бизнесу, автор научной работы — Kipyatkov S.Y.

В любом предприятии необходимо вести бухгалтерский учет готовой продукции. Он обладает характерными особенностями и очень важен для целостной картины бухгалтерской отчетности. У готовой продукции, являющейся конечным результатом производственной деятельности, учитывают множество различных параметров в процессе учета.

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Текст научной работы на тему «Accounting for the output and sales of finished products»

УДК 331

Kipyatkov S.Y.

2nd year student of the Faculty of Management




В любом предприятии необходимо вести бухгалтерский учет готовой продукции. Он обладает характерными особенностями и очень важен для целостной картины бухгалтерской отчетности. У готовой продукции, являющейся конечным результатом производственной деятельности, учитывают множество различных параметров в процессе учета.


finished products; accounting; output; cost.

The need for accounting of finished products arises in the organizations of those branches of the sphere of material production, where the main object of commercial sales is products having a pronounced material-material form. In organizations of other industries, the cost (and sales value) of the work performed and the services provided are taken into account.

Finished products are the final product of the production process of the enterprise. These are products and products manufactured at the enterprise, fully staffed, delivered to the warehouse of the enterprise in accordance with the approved procedure for their acceptance and ready for sale.[1]

The main feature that distinguishes the accounting of finished products from the accounting of works and services is that the accounting procedures cover at least three stages of the production and sale of the product: its post-entry at the end of the production cycle and delivery to the warehouse, storage in the finished goods warehouse.

The results of the performed works and rendered services for warehouse accounting do not pass, but are written off directly to the accounts of sales and accounts receivable as these works and services are transferred to customers (when processing the acceptance certificate for work performed or other similar document).

Thus, the accounting for sales (sales) is maintained by all entities of entrepreneurial activity.

Accounting for finished products (works, services) is the reflection of business operations at the last stage of the production process during the sale of products (works, services). Correct and prompt formation of relevant information at this stage allows the management of the business entity to manage the available material and financial resources most effectively and minimize the risk of tax violations.

In order to correctly and timely record the results of production activities, the organization must select and consolidate in its accounting policy a number of fundamental principles and methods for accounting for finished products, the options of which are set out and fixed in the legislative acts and recommendations of the Ministry of Finance of the Russian Federation.

From the organization's or enterprise's method of estimating finished products, many indicators of the enterprise's activity depend, the main one being the amount of taxable revenue, and, consequently, the net profit that the organization will receive after paying all taxes and fees.

The main document regulating the methods of accounting for finished products is the Accounting Regulation "Accounting of Inventories" PBU 5/01, approved by Order of the Ministry of Finance of Russia on June 9, 2001 No. 44n.

The goods shall be released to buyers on the basis of agreements concluded with them and on the basis of overheads of a standard form.

At medium and large enterprises, regulatory acts on accounting recommend the following scheme for

processing operations for the release of products:

1) in the warehouse of finished products or in the sales department of the organization, 4 copies of the invoice are made;

2) all copies are transferred to the accounting department for registration in the special register of invoices and their signature by the chief accountant;

3) registered and signed invoices are returned to the sales department or to the warehouse where the first copy remains as an excuse document from the materially responsible person, the second is the basis for drawing up the invoice, the 3rd and 4th are transferred to the recipient finished products;

4) when exporting finished products through the checkpoint, the 4th copy of the consignment note is transferred to the security service, and the third one remains with the recipient as an accompanying document;

5) on the basis of the second copy of the invoice, an invoice is issued in two copies, the first of which is sent (transferred) to the buyer no later than 5 days from the date of shipment of the product. The second copy remains with the seller, registered in the sales book and is the basis for charging VAT.

Sale of products, goods, works, services is a normal activity of the organization. All transactions related to the sale are reflected in the account 90 "Sales". Monthly it determines the financial result by comparing the aggregate debit turnover (expenses) with the credit turnover of the account (income). The received financial result is written off monthly on account 99 "Profit and loss

The accountant engaged in accounting for finished products and their implementation, should know the main provisions of the following legislative and regulatory acts:

The Civil Code of the Russian Federation - with regard to the regulation of issues, economic contracts of sale and purchase, supply, and also claim work;

The Tax Code of the Russian Federation - with regard to the formation of a tax base for income tax, settlements with the budget for VAT, tax liabilities in connection with the use of non-monetary forms of settlements with employees on personal income tax (Personal Income Tax);

Methodical instructions on the inventory of property and financial obligations, approved by the order of the Ministry of Finance of Russia on 08.11.2010, No. 142n;

Regulations on accounting "Expenses of the organization" PBU 10/99, approved by the order of the Ministry of Finance of Russia on May 6, 1999 No. 33.

Regulations on accounting "Accounting for income tax" PBU 18/02, approved by order of the Ministry of Finance of Russia on November 19, 2002 № 114n.

Finished products are products and semi-finished products that are completely finished by processing, in accordance with applicable standards or approved specifications, accepted for storage or by the customer.

Finished goods are mainly intended for implementation on the side, but some of it can be used at the enterprise itself. The cost of equipment, tools and appliances made for own use is included in the volume of production after they are transferred to the fixed assets of the enterprise.

In accordance with regulatory documents, the tasks of accounting for finished products are:

Formation of the actual cost price of finished goods through organization of accounting of expenses for its creation.

Timely documenting of transactions and ensuring reliable data on the receipt and release of products.

Control over the safety of finished products in places of storage and at all stages of its movement,

Control over observance of the norms of the reserves established by the organization, ensuring uninterrupted production of products (works, services).

Conducting analysis of the efficiency of using finished products and using the results of analysis for making management decisions.

The account balance plan for summarizing information on the availability and movement of finished products is designed active, balance, inventory account 43 "Finished products." Acceptance of finished products for accounting, including products partially intended for the organization's own needs, 43 is reflected in the debit of the account 43 "Finished goods" in correspondence with the accounts of the cost of production (08, 23, 25, 26, 28) or

account 40 "Release of products (works, services)", if the organization uses this account . If the finished product is fully sent for use in the organization itself, then it may not be reflected on account 43 "Finished goods", but it is recorded on account 10 "Materials" and other similar accounts, depending on the purpose of this product.

Finished goods are reflected in the balance sheet at the actual or standard (planned) production cost. Thus, when forming the accounting policy of an enterprise with respect to the accounting of finished products, a choice is made of the following valuation options:

1. Аt actual cost price;

2. Аt the normative or planned cost price;

3. Оn direct items of expenses (without taking into account general economic expenses).

Quite often at the enterprises there is a situation when it is difficult to estimate the actual cost price of the finished product by the time it arrives at the warehouse, since its actual cost price can be calculated only after the end of the reporting period (month), and the product movement occurs daily, products. For convenience of the current account of release of production and receipt of finished goods on a warehouse the registration prices which the organization chooses independently are applied.

The result of the activity of any production organization is the finished products that it has produced. The movement of finished products from the moment of its delivery to the warehouse until the moment of sale to customers (customers) should be documented by supporting documents. In addition to the unified forms of documents, organizations can also use independently developed forms if there are mandatory requisites approved by the head of the organization.

Finished goods are surrendered from production to the warehouse on the basis of acceptance-delivery invoices, acceptance certificates of finished products, specifications and other similar documents, which are issued in two to three copies. The first copy is transferred to the accounting department for acceptance to the accounting of production and write-off of the costs for its production, the second copy remains in the division that delivered the products to the warehouse, that is, the manufacturer. The third with the products is transferred to the warehouse. On the finished products, which arrived at the warehouse, a warehouse accounting card is created.

If the products are manufactured for one-time orders, then the invoice lists the products included in the order, and the contract number or letter for which the order is executed. In the manufacture of complex and multicomponent products, a delivery certificate is drawn up instead of a bill of lading. It indicates the name of the products, the quantity, the cost, and also notes that the manufactured products are finished by production, fully staffed, meet the technical conditions (the terms of the contract) and, in accordance with the technical acceptance certificates, are finally accepted in the finalized and packaged form by technical control and put into storage . If the contract provides for the participation in the reception of the customer's representative's products, the delivery note or the delivery certificate is also signed by him.

In mass production at many enterprises finished products are transferred from the shop to the warehouse many times during the shift. In this case, in addition to the consignment note, a statement of delivery of finished goods is used. Each receipt of finished goods in the warehouse is recorded in the delivery list. At the end of the shift, the total number of products received is calculated and the acceptance receipt is drawn up. Vedomosti remain in the warehouse, and delivery notes, as in other cases, are used for accounting, records in cumulative reports, registers of synthetic and analytical accounting.

The transfer of finished goods to the trade department of the organization is formalized by the demand-waybill. When selling finished products through a structural subdivision (shop, trading house, pavilion), production organizations can use the following primary documents: a commodity report and a sheet of finished products movement. The period for which the commodity report is prepared should not exceed 1 calendar month.

The commodity report is accompanied by the "Statement of movement of finished goods and goods", which reflects the arrival and consumption of finished goods and goods, "indicating their names, nomenclature numbers, units of measurement, quantities, prices and amounts at sales prices (including value added tax ). The statement shows the totals separately for the arrival and expenditure.

Finished goods are mainly intended for sale to the side but part of it can be directed to own needs., Including

capital construction, for servicing industries. Leave from a warehouse of finished goods for own needs of the organization can be made out by the demand-waybill (# M-11).

The basis for the delivery of finished products to customers (customers) is the order, the order of the head of the organization or the person authorized by him, and also the contract with the buyer. The procedure for documenting the shipment of products is discussed below.

Accounting for finished goods in a warehouse is organized according to the operational accounting (balance method), similar to the accounting of materials. Each item is assigned a nomenclature number.

Finished goods, as a rule, must be delivered to the warehouse in the sub-account to the materially responsible person. Large items and products that can not be delivered to the warehouse are accepted by the customer's representative at the place of manufacture, assembly and assembly.

For warehouse accounting of finished products, a material accounting card is used (Form No. M-17). The card is used to account for the movement of finished products for each of its name, type, grade and other characteristics.

The card is filled for each nomenclature number of the finished product and is maintained by the materially responsible person - the warehouse manager or storekeeper.

Along with such details as the number of the warehouse, the name of the finished product, the grade, the article, the brand, the size, the nomenclature number, the unit of measure that are filled when the card is opened, the price of the finished product is indicated in the card.

Records in the cards of warehouse accounting are made on the basis of the initial income-payment documents on the day of the transaction. When receiving finished products from the manufacturing department, the date of receipt, the name and number of the document, as well as the name of the deliverer shall be indicated. Remains in the cards in the presence of operations are displayed daily. At the end of the month, the results of turnover on arrival and expenditure are determined, and the balance is displayed. Then turnaround or balance sheets of finished goods are prepared, which are transferred to the accounting department for the implementation of quantitative and cost accounting of finished products in warehouses.

Large production organizations to store material values, including finished products, create specialized warehouses. Organizations that do not have their own warehouses, resort to the help of professional custodians and store valuables in commodity warehouses, while drawing up a bill of lading for the transfer of finished goods to storage sites (Form No. MX-18).

If a marriage is detected during the acceptance of the product, then the products are subject to return. The return of defective finished products must be formalized with the demand-bill of form No. M-11.

The accountant must daily withdraw from the warehouse documents for the past day (orders-waybills, waybills). Selectively check the entries in the stock records. Remnants of finished products are periodically inventoryed.

At automated warehouses, data on the arrival and consumption of finished products are entered promptly into the computer. The working lists of the issue of output from production and the movement of finished goods are compiled on a daily basis in warehouses.

Finished goods that are released from the warehouse to the buyer or customer, but not paid for by them, are considered shipped products. The moment of shipment is the date of the document certifying the fact of receiving the goods for transportation by the transport organization.

Under the supply contract, the buyer must pay for the inventories he has transferred.

The following payment terms can be stipulated in the supply contract:

• prepayment prior to the transfer (shipment) of the finished product;

• subsequent payment, i.e. after the transfer of finished products to the buyer.

If transportation is by rail, a consignment note accompanying the consignment is issued at the station, and the sender is issued a receipt. The data of the rail waybill is included in the invoice and payment documents in the event that the buyer pays the freight.

In accounting, the shipment (leave) of finished goods is reflected depending on the way the revenue is


When recognizing the revenue from the sale of products at the time of shipment, its value is debited from the account 43 to the debit of account 90, at the same time an increase in the customers' indebtedness for products D-t 62 "Settlements with buyers" K-t 90 "Sales", as well as accrued the amount of VAT and excise taxes D-t 90 K-t 68, 76.

If the sales proceeds are recognized in the accounting records after payment by the buyer, that is, after a certain time after shipment, then at the time of actual shipment of the products record:

D-t 45 «Goods shipped» K-t 43 «Finished products» according to the actual production or normative (planned) cost price.[2]

Account 45 - active, balance, inventory - is designed to summarize information about the availability and movement of shipped products (goods), the proceeds from the sale of which a certain time can not be recognized in accounting (for example, when exporting products). This account also takes into account finished products transferred to other organizations for sale on commission basis.

Goods shipped are accounted for on account 45 "Goods shipped" at a cost, formed from the actual production cost and the costs of shipping products (goods) (with their partial write-off).

The account 45 "Goods shipped" in correspondence with the accounts 43 "Finished goods", 41 "Goods" is debited in accordance with the issued documents (invoices, acceptance documents, etc.) for the shipment of finished goods (goods) or transfer them for sale on commission basis.

Accounts on account 45 "Goods shipped" amounts are written off to the debit of account 90 "Sales" at the same time as revenue from the sale of products (goods) or when a commissioner receives a notice of the sale of the products transferred to him.

Analytical accounting for account 45 "Goods shipped" is conducted by location and individual types of goods shipped (goods).

Daily synthetic accounting of shipment of products on the assortment is conducted, as a rule, at discount prices. After the end of the month, the actual cost of the shipped products is determined, for this purpose, calculate the percentage and the amount of deviations.

The amount of deviation of the actual production cost of finished goods from the cost of the discounted prices of the shipped (sold) products is determined on the basis of the percentage of deviations.

The percentage of deviations and the planned cost price (discount price) of shipped products make it possible to calculate its actual cost price and the balance in warehouses at the end of the month.

The process of sales (sale) is called the totality of economic operations connected with the sale and sale of products. Sales of products are carried out in accordance with concluded contracts or through free sale through retail trade.

Accounting regulations "Income of the organization" (PBU 9/99) defines the concept of realization and recognition of income from the sale of goods (works, services).

The sale of goods, works or services by an organization means the transfer on a reimbursable basis (including the exchange of goods, work or services) of ownership of goods, as well as the results of work performed or the provision of services by one person to another person (Article 39 of the Tax Code).

Sales of products (works, services) are carried out by organizations at the following prices:

• on free sale prices and tariffs increased by the amount of VAT;

• at government regulated wholesale prices and tariffs increased by the amount of VAT;

• at government regulated retail prices (excluding trade discounts) and tariffs that include VAT.

The basis for the shipment of finished products to customers or leave the warehouse are orders-invoices of the marketing department of the organization, which includes two documents: an order to the warehouse and an invoice for leave.

A consignment note or other similar document is issued in a warehouse of finished goods in 4 copies, which are transferred to the accounting department for registration in the log of registration of invoices for the release of finished goods and their signature by the chief accountant or other authorized person.

Signed consignment notes are sent to the sales department or other similar unit where one copy of the consignment note remains with the materially responsible person (storekeeper) as an excuse document for the release of products, the second serves to issue a payment request for settlements with the buyer through the bank and invoices. The invoice specifies the assortment, quantity, sales price, cost of packaging, railway tariff paid by the buyer. The remaining two copies are transferred to the buyer (customer) of the finished product. When exporting finished products through the checkpoint, one copy (the fourth) remains in the security service, one copy (the third) remains with the buyer (customer) as an accompanying document for the finished product.

The security service registers invoices in the register of cargoes and passes them to the inventory bookkeeping, where marks are made about the export of products in the log of registration of consignment notes for the export (sale) of finished goods.

Accounting together with the sales department, security service and other divisions, systematically reconciles data on goods released from the warehouse with data on their actual export, comparing the data of the log of registration of waybills for the release of finished goods with consignment notes.

Often production organizations leave finished goods from a warehouse make out using a commodity waybill (form No. Torg 12)

The waybill is made in two copies: the first remains in the organization that is delivering inventory and is the basis for their write-off, and the second is transferred to an organization that receives valuables and is the basis for taking valuables to account.

Since 2012, all companies must apply new invoices. Their form and the rules of filling the Government of the Russian Federation approved by Resolution No. 1137 of December 26, 2011. The same document approved the mandatory form of the j ournal of invoices. The j ournal serves as a tax register. One of the important rules: corrective and corrected invoices are taken into account in the journal along with ordinary ones, in the general order, and not separately. In the absence of this journal or inaccuracies in it, you can not accept VAT for reimbursement from the budget.

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An invoice is a document of a strictly defined pattern that is issued by the seller to the buyer after the goods are released, works or services are provided in duplicate and serves as a basis for deducting or reimbursing the value-added tax. In accordance with Art. 169 of the Tax Code, the taxpayer is obliged to draw up invoices and keep records of received and issued invoices, books of purchases and sales on their basis.

In the new form of the invoice, the "Correction" line is added, which is filled in if an error is detected in the original version of the document and a new instance is created. When you receive a revised invoice, you must cancel the previous entry in the purchase book, you need to repeat the data with a minus sign, and then register a new invoice in the purchase book. The invoice must be signed by the head of the organization, the chief accountant or an individual entrepreneur.

Invoices compiled by the seller are recorded in the sales book. They should be drawn up with respect to all goods (works, services) that are subject to VAT, including at a 0% rate and exempt from taxation. After the shipment of goods (works, services) to account for the already received payments in the sales book, make an adjustment record that reduces the previously accrued tax amount. At the same time, the supplier issues an invoice (in duplicate) for the actual shipment and writes it to the sales book. The data of payment requirements are recorded daily in the statement of sales (products, services).

Sales of products are carried out in accordance with concluded contracts with customers (customers). The purpose of reflecting business transactions on sales in the accounts of accounting is to determine the financial result from the sale of products (works, services). At the end of each month, determine the financial result (profit or loss) from sales, based on documents confirming the sale of products (works, services).

The financial result from the sale of products (works, services) is determined on account 90 "Sales". The account is active-passive, non-cash, not balance-sheet.

On the account 90 both the debit and the credit reflect the same sales volume, but in different assessments: on the loan - at the selling price (free, contractual, etc.), including VAT and excises, debited by full cost, including sales costs, VAT, excises and other mandatory payments.

Operations on account 90 are reflected in the recognition in accounting of sales proceeds at the time of transfer of ownership of products, which is established in the contract and fixed in the accounting policy of the organization.

Scheme for determining the financial result:

[The amount of sales proceeds (credit turnover for the month on account 90/1)] - [Cost of sales (total debit turnover on accounts 90/2, 90/3, 90/4, 90/5)] = [Financial result (profit or loss)]

After recording the revenue and writing off the cost of goods sold (works performed, services rendered), it is necessary to record the calculation of taxes that are an integral part of the price (value added tax, excises).[3]

To account for VAT amounts received from customers as part of revenue, a sub-account is used 90/3.

The moment of determining the VAT tax base for all taxpayers is the earliest of the dates:

• day of shipment (transfer) of goods (works, services), property rights;

• day of payment, partial payment for the forthcoming delivery of goods, performance of work, provision of services subject to transfer of property rights, i.e., the day of receipt of the advance.

The amount of VAT payable from advances is calculated at the estimated rate. So, if an advance is received, the taxpayer must:

• calculate the amount of VAT

• Write an invoice for this amount in a single copy and register it in the sales book.

When shipping goods (works, services), against which a prepayment was previously received, even if it was 100% of the value of shipped goods (works performed, services rendered), the taxpayer:

• charges VAT on the value of goods shipped (works performed, services rendered) that do not include tax;

• writes out in two copies an invoice that is registered in the sales book;

• previously written out for the amount of the prepayment, the invoice is registered in the purchase book;

• accepts to deduction of VAT accrued from the amount of prepayment (partial payment) received on account of the forthcoming delivery of goods.[4]

If partial shipment of goods is made (the cost of shipped goods is less than the amount of the advance received), VAT is also taken to deduction only in the part of the value of the shipped goods. This is how the taxpayer should act, even if the advance payment was received in the same tax period (month or quarter) in which the goods were shipped. In the tax declaration, the taxpayer will also reflect the amount of VAT accrued from the prepayment amount and the amount of VAT accrued from the value of the shipped goods. In the same tax return, VAT accrued from the prepayment amount is taken to be deductible.

In this case, if the receipt of the advance and the shipment of the goods occur in the same tax period, the taxpayer does not need to pay to the budget VAT calculated from the amounts of the prepayment received. It is enough to reflect it in the tax declaration as assessed and presented for deduction. After paragraph 8 of Art. 171 of the Tax Code does not contain a provision on the need to pay VAT on advances to obtain the right to deduct it.

The output of products, works and services is the final operation of the production process.

Finished products are products that have passed all stages of processing, completed, accepted by the technical control department and put into storage.

In accordance with the Organization's accounting policy, products released from production are valued at actual production costs or at planned (regulatory) costs.

The chosen method of evaluation influences the organization of accounting for finished products.

When taking into account finished products at the actual production cost in the system accounting records are made that reflect:

• Inventory of products to the warehouse at discount prices.

• Adjustment of the cost of production at discount prices for the amount of deviations from the actual production cost of finished products from its cost at discount prices.

To account for finished products, account 43 "Finished products" is used.

When accounting for finished products at planned (normative) production costs, the account 40 is used to account for the output of goods, the loan of which reflects the planned (normative) cost of goods released from production, and the debit - the actual production cost of production.

Comparing the debit and credit records on account 40 "Output" determine the result of the issue, which is debited to the debit account 90 "Sales".

The process of product realization is the final stage of the organization's activities. Realized products are considered the ownership of which has passed to the buyer.

To account for the sale of products and determine the financial result from sales, the account 90 of "Sales" is used, according to which form No. 2 of the annual report "Profit and Loss Statement" is drawn up.

Depending on the moment of ownership transfer (and the risk of accidental loss of production) stipulated in the supply contract, the buyer can use account 45 "Goods shipped", which takes into account the products shipped to the buyer until payment. Bibliography

1. Интернет сайт http://www.konspekt.biz

2. Кондраков Н. П. Бухгалтерский учет. М.: ИНФРА-М, 2005.

3. Ерофеева В. А., Клушанцева Г. В., Кемтер В. Б. Бухгалтерский учет с элементами налогообложения. СПб.: Юридический центр Пресс, 2006 г.

4. Интернет сайт http://www.directorinfo.ru

5. Федеральный закон РФ «О бухгалтерском учете» от 21.11.1996 г. № 129-ФЗ.

© Kipyatkov S.Y., 2018

УДК 65

Копнина А.И.

Магистрант 2 курса кафедры «Экономика и управление на предприятии нефтяной и газовой промышленности» Уфимский государственный нефтяной технический университет

г. Уфа, Российская Федерация n-anastasya.igorevna@yandex.ru koroltay@mail.ru




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