Advice 1: How to write off Tara

The light packaging is not always given as much time and attention as valuable accounting of materials, products, fixed assets, although it can sometimes confound even the most experienced accountant. It is the variety of types of packaging, the possibility of accounting and write-off of in different ways is the main difficulty.
How to write off Tara
You will need
  • - consideration of production;
  • - knowledge of accounts.
Instruction
1
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).
2
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.
3
After the cancellation of the container must pass for disposal and processing to a specialized company. For this purpose issue the invoice.
4
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".
5
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).
6
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.
How to determine the financial result from the sale of products
Instruction
1
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.
2
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".
3
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.
4
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.
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