Instruction
1
Determine the commercial expenditure of the company which carries out industrial activity. These include the cost of: packing and packaging of goods in warehouses; delivery of production to dispatch station; loading into trucks, wagons, ships and other vehicles; fees of intermediary firms; public expenditure; advertising and other similar needs of the company.
2
Make a list of the business expenses of the enterprise, which is engaged in trading activities. In this case, taking into account costs of labor, transportation of goods, rent, maintenance of premises, storage of products, advertising, public and other costs of the firm.
3
Reflect the commercial costs of the organization engaged in the processing and harvesting of agricultural products. These include obsesively costs, the cost of maintaining foster and procurement centers, as well as for the maintenance of poultry and livestock on the bases.
4
Consider all commercial expenses on the debit of account 44 "selling Expenses" in correspondence with account 10 "Materials", 11 "Animals on cultivation," the account 45 "the Goods shipped" account 76 "Settlements with debtors and creditors", etc. Accumulated amounts written off to debit of account 90 "Sales" in full or in proportion to the volume of goods sold.
5
Form and approve accounting policy for the calculation and reflection of business expenses. It should be noted that if these costs are recognised in full, the company is obliged to distribute them in certain types of costs established by the instruction on application of chart of accounts.
6
Calculate commercial costs as the turnover of the debit of sub-account 90 "Cost of sales" and credit of account 44. Reflect the result in row 030 of the profit and loss account in form 2.
