You will need
- - consideration of production;
- - knowledge of accounts.
If the failure happened packagings used for the production or business needs to write-off a report on form N TORG-15, and indicate the reason of unfitness (for example, breakage, natural wear or damage). After its signing by the head of the company make the act for the cancellation of the container. While normal wear and tear write off in the debit of account 91 and damage or the battle to the debit of account 94 (with subsequent distribution according to Methodical instructions).
The cost of discarded packaging will include in non-sales expenses for proper tax accounting. As the norms of natural loss established only in glass containers, develop their own rules and decline approve them by the head.
After the cancellation of the container must pass for disposal and processing to a specialized company. For this purpose issue the invoice.
If your organization container is made independently and return from the buyer is not subject, then its value is included in the purchase price without allocating a separate string. Make cheating depending on where the product is Packed in containers. If packing occurs in the main shops, the write off in the debit account 20 "Primary production"; and if in a warehouse of finished products – on account 44 "Expenses on sale".
If you work in the sales organization, write off the container depending on when the packaged goods. When packaging at the time of purchase the value of the container attribute to the increase in the cost of goods (to the credit of account 41 debit account 41 subaccount "Tara"), as the costs of bringing goods to a condition suitable for use, refer to actual spending on the purchase. To write off packaging, manufactured at the time of sale of the goods, produce write-off from the credit of account 41 debit account 44, sub: Tara (costs of treatment trade organization).
If you are using containers of repeated use, and it is subject to mandatory return, then specify it in the documents as a separate line. While rip it in the debit of the relevant account to the credit of account 10 at the time of shipment of packaged products.
Advice 2: How to determine the financial result from the sale of products
The financial result from the sale of products used in accounting to reflect the economic operations which are directed to the production and sale of finished products. This value should be determined monthly using the documents that confirm the fact of implementation.
Open the account with number 90 ("Sales"). This will help you to perform all the information about the product and then determine whether the value of the financial result. On the credit side of the account should reflect the amount of proceeds from the sale of goods at selling prices. In turn, on its debit – production cost of sold goods, the cost of packaging, excise taxes, business expenses, amount of tax payments, and other expenses of the enterprise. In the final resulte on the debit side should get the value of the actual full cost of commodity products with deductions and taxes, and loan values to amounts paid by customers for the products.
View sub-account, opening their account "Sales". They will allow you to reflect the specific components values used in the calculation of the financial result. For these purposes open: "sales" 90.1 sub-account, the "VAT" subaccount 90.2, 90.3 sub-account "Cost of sales" subaccount 90.4 "export Duties", "Excise taxes" subaccount 90.5, "Tax implementation" sub 90.6. Then, based on the reviewed accounts, 90.9 create a sub-account called "gain/loss from sales".
Calculate figures who turned out at the end of the month on the debit and credit account "Sales". Debit turnover on 90.2-90.6 subaccounts sleep on the loan 90.1 subaccount. When comparing these values define positive or negative is the financial result from the sale of goods. Amount received sleep with 90.9 subaccount on account 99 "Profits and losses". Then the score of 90 should be no balance at the end of the month, but in his sub-accounts each month will accumulate to a debit or credit balance.
Close account 90 subaccounts open at the end of the year, with the exception of one sub-account - 90.9. Using internal records, analyze the data for this subaccount. Thus, on day 1 following the reporting year (1 January) on all sub-accounts should have a zero balance. A financial score will allow you to assess the relationship between the amounts of income and expenses.
Advice 3: How to capitalize Tara
Often, organizations buying goods or materials, buy them in the manufacturer's container, with subsequent return. Containers can also be manufactured at the plant for their own needs. Its posting in these cases is as follows.
You will need
- Primary documents confirming receipt of goods in the manufacturer's container.
Surrendered packaging at cost based on the document confirming receipt of the goods if the containers in the document allocated as a separate line. If the cost of the container is not selected on the invoice, make the act of posting and packaging is not specified in the vendor account. In accounting, you make your posting: "Debit account 41 "Products" sub 3 "Container under the goods and empty", the Credit of accounts 60, subaccount 1 "accounts payable" - capitalized container specified in the vendor account" or "Debit of account 41 "Products" sub 3 "Container under the goods and empty", the Credit of account 91, subaccount 1 "other incomes" - capitalized containers, unless specified in the vendor account".
Surrendered containersdesigned for their own needs, or returnable containers, if your firm is not a trading organization or a public catering enterprise, filling out her receipt transactions: "Debit account 10 "Materials", the subaccount is a 4 "Container and tare materials", Credit of account 60, subaccount 1 "accounts payable" - is considered a container received from the supplier".
Fill in the empties are returned to the supplier, if required by the supply contract, making the transaction: "Debit 60 subaccount 1 "accounts payable", Credit of account 41 "Products" sub 3 "Container under the goods and empty" - takes into account the return of empties to the supplier" or "Debit 60, subaccount 1 "accounts payable", Credit of account 10 "Materials", the subaccount is a 4 "Container and tare materials" accounted for the return of empties, if it was capitalized on the 10 account".
Surrendered containersmade in the organization for their own needs by issuing on the basis of act of acceptance of the transaction record: "the Debit account 10 "Materials", the subaccount is a 4 "Container and tare materials" (41.3 "Container under the goods and empty"), the Credit account 23 "Auxiliary production" - capitalized container made for their own needs". For the write-off of containers, dilapidated, make the act of write-off of materials (if packaging left out on account 10.4) or damage report of inventory (if packaging left out on account 41.3), writing posting: "Debit 91, subaccount 2 "miscellaneous costs" the Credit of account 10.4 "Container and tare materials" (41.3 "Container under the goods and empty")".
For accounting balances and movements of containers in commercial organisations or public catering enterprises it is necessary to issue a report on the container (form No. 30-a BARGAIN).