Step-by-step instructions on how to reflect retail trade operations in 1C 8.3 "Enterprise Accounting 3.0".

NTT include trade objects in which it is not possible to install a computer or establish a connection with a common database. This is, for example, a stall, or away trade.

Receipt of goods to the organization

As a rule, before entering a retail warehouse or NTT warehouse, the goods are delivered to a wholesale warehouse. It is processed at the wholesale warehouse and then moved to retail.

Let's give an example of filling out a 1C document so that further actions are clear:

Setting item prices in 1C for retail

After receipt, you need to set retail prices for goods in 1C. For this purpose, use the document “Setting item prices“. It is entered in the “Warehouse” section. Let's create a document based on the receipt document. Let’s go to the previously created goods receipt document and click the “Create based on” button. In the drop-down list, select the item “Set item prices”.

A new document window will open, where the basic details will already be filled in; all that remains is to indicate the price type. In order not to return to this section, we will create two such documents at once, where we will assign prices for the “Retail” and “Retail price” types. We will make the prices the same. Here is an example document:

By clicking the “Change” button, special options for manipulating the price are also available. For example, increase or decrease by a specified percentage.

Transfer of goods from wholesale to retail warehouse

Now you can move goods from a wholesale warehouse to retail. To do this, the program uses the document “Movement of Goods”. It is located in the “Warehouses” section.

Before making a move, you need to create two warehouses - one with the “Retail” warehouse type, the second with the “Manual retail outlet” attribute.

Warehouses are created in the section “Directories” – “Warehouses”.

Let's call the first warehouse “Store No. 2”, the type of warehouse is “Retail store”. We select the price type from the directory “Item Price Types”:

Let the second one be called “Trading Hall”. “Warehouse type” – “Manual retail outlet”, Price type “Retail”, product group – “Products”.

We will also create two 1C 8.3 documents: transfer to warehouses “Store No. 2” and “Trading Hall”. We will also create documents based on the goods receipt document. In this case, we only have to fill in the details “Warehouse – recipient” and the quantity of goods:

As a result, the product has a price and is in retail warehouses. You can start registering the sale of goods.

Retail sales report in 1C for a store

To reflect the sale of goods in retail, you will need the document “Report on Retail Sales” from the “Sales” section. First, we will issue a sales document from the retail warehouse. It is not much different from the document “Implementation (acts, invoices). The only difference is that the counterparty is not indicated, and the proceeds from the sale can be immediately reflected.

To do this, select a cash register account. For analytics in 1C, you can also fill in the “DDS Movement” attribute. This will be a subaccount for the cash register account. Example document:

Sales of goods in NTT

When selling goods at a manual point of sale at the end of the shift, we do not know how many goods have been sold. But we know how much was moved from the wholesale warehouse. How to fill out a report on retail sales in 1C 8.3 (8.2) in this case?

Accordingly, 20 packages were sold.

To reflect this calculation in the program, you must use the document “Inventory of goods” (section “Warehouse”).

In the header of the document we indicate the organization and warehouse of NTT.

In the tabular part, we add items and indicate the actual balance in the warehouse. You can use the "Fill" button. Deviation from the accounting quantity will be the sale:

We post the document and click the “Create based on” button. Select “Retail Sales Report” from the drop-down list. A new document will be created reflecting the sale of goods in NTT

Reflection of revenue from retail trade in 1C

For now, we’ll just write it down, since the document won’t be processed at the moment. The point is that you also need to reflect the receipt of retail revenue in the “Bank and Cash Office” section. Here is an example document:

Now you can post the “Retail Sales Report” document.

Based on materials from: programmist1s.ru

In the new edition 1.5 of "1C: Accounting 8.0"*, released in October 2005, the functionality of accounting for goods in retail trade has been significantly expanded. Now you can take into account goods not only in purchase prices, but also in sales prices, which is especially important for non-automated retail outlets. 1C methodologists talk about new accounting opportunities for retail trade.

Note:
* Read more about the new features of edition 1.5

Now in the accounting policy you can choose one of two ways to value goods in retail trade: at purchase prices or at sales prices. Previously, 1C: Accounting 8.0 did not provide such a choice, and goods in retail trade were taken into account only in purchase prices. "1C: Accounting 7.7" does not provide the opportunity for such a choice.

New features of 1C:Accounting 8.0 can significantly simplify operations for accounting for goods at retail outlets. When accounting for goods in sales prices, store employees deal with only one price of the goods - the one written on the price tag. In addition, the work of accountants in entering credentials into the 1C: Accounting 8.0 information base is simplified.

Types of outlets

"1C: Accounting 8.0" is designed for accounting work in retail outlets of varying degrees of automation. To select the operating methodology, all retail outlets are divided into the following two categories: automated retail outlets and non-automated retail outlets.

automated(hereinafter referred to as ATT), if its technical support means or the specifics of trading activities allow it to generate a daily detailed report on goods sold for subsequent entry into the 1C: Accounting 8.0 information base. Moreover, the point of sale can be literally automated: sellers’ workplaces are equipped with personal computers, and the network version of “1C: Accounting 8.0” is used to register sales. In addition, a point of sale can be considered “conditionally” automated if the number of goods sold daily is small and it is not difficult to manually prepare a daily sales report (for example, when selling cars). Sales information is reported daily to the accounting department, where it is entered into the 1C: Accounting 8.0 information database.

From the point of view of "1C: Accounting 8.0", a retail outlet is considered manual(hereinafter - NTT), if detailed information about the goods sold is not entered into the information base "1C: Accounting 8.0" on a daily basis. The role of NTT can be trays, kiosks, sections in stores, or stores themselves with a large assortment of sales, where it is quite difficult to manually compile a sales report every day and enter it into the information base. In NTT, data on product balances becomes outdated as retail sales proceed. To restore the relevance of this data, it is necessary to periodically conduct an inventory and enter its results into the information base. Now "1C: Accounting 8.0" allows you to carry out inventory using a simplified method, which we will discuss below.

Of course, legal requirements regarding the recording of trade revenue using cash registers must be observed at any retail outlet. Regardless of the type of outlet, the information base "1C: Accounting 8.0" daily reflects the receipt of revenue in the debit of account 50 "Cash". The transfer of goods from the organization's wholesale warehouse to the retail outlet is reflected both in quantitative and monetary terms.

In the information base "1C: Accounting 8.0" information about the enterprise's retail outlets is indicated in the list of warehouses. In the warehouse type attribute, you can select one of the following values:

• wholesale;
• retail (meaning ATT);
• non-automated point of sale (NTT).

Setting up product accounting parameters

The method for valuing goods in retail trade is specified in the accounting policy settings. If you choose the valuation method based on sales value (see Fig. 1), then in the settings for analytical accounting of inventories (MP) (form "Setting up accounting parameters", tab "Analytical accounting of inventories") you can specify additional accounting parameters (Fig. 1).

If you specify the use of turnover analytics for the item in the accounting settings, then the goods at the specified points will be accounted for in account 41.12 "Goods in retail trade (in NTT at sales value)" with additional analytical accounting for item turnover: "1C: Accounting 8.0" will automatically establish analytical accounting for account 41.12 using the “Nomenclature” sub-account type and set the attribute to account for only turnover. Thanks to this, using a standard report (in particular, a balance sheet), it will be possible to view the debit turnover on this account - receipts of goods in NTT - and obtain a breakdown of these turnovers down to item items. But please note that the standard report will not show information about the stock of items in NTT.

If NTT sells goods that are subject to VAT at different rates (for example, 18% and 10%), then in the accounting settings you should set the attribute to account for goods in terms of VAT rates. Following this, “1C: Accounting 8.0” will automatically install analytical accounting for account 41.12 according to the subaccount type “VAT Rates”.

To comply with the requirements of the Tax Code of the Russian Federation (Article 153) regarding separate accounting of the taxable base by type of goods (work, services) taxed at different VAT rates, the following technique can be used: proceeds from the sale of goods taxed at different VAT rates are included in the control cash register (KKM) of a retail outlet for different departments. Then, when the cash register shift is completed and the cash register Z-report is generated, revenue from sales of goods taxed at different VAT rates can be seen as the total amounts of different departments.

If you choose the method of valuing goods in retail trade at sales prices, then “1C: Accounting 8.0” will use accounts 41.11 “Goods in retail trade (at sales price)” and 42.01 “Trade margin in automated retail outlets” for accounting of goods in ATT. with additional analytical accounting for the types of subconto "Nomenclature" and "Warehouses". Maintaining analytical accounting by subaccount type "Parties" for these accounts is specified in the accounting settings.

If in the accounting policy you select the method of valuing goods in retail trade at acquisition cost, then “1C: Accounting 8.0” will take into account the goods in account 41.02 “Goods in retail trade (at purchase cost)” with analytical accounting for the same types of subaccounts ( “Nomenclature”, “Warehouses”) both in ATT and NTT (see Fig. 2).

General information on the accounting of goods in retail trade and the procedure for storing balances in accounting are given in Table 1.

Table 1

Registration of retail trade transactions

Receipt of goods at the point of sale

The movement of goods from the enterprise's wholesale warehouse to the retail outlet is registered by the document "Movement of goods" with the type of operation "goods, products". Moreover, the tabular part of the document indicates data on the number of goods arriving at the retail outlet (see Fig. 3).

Data on prices are not indicated in this document: it is believed that item prices are determined by the price type, which is used as one of the details of the point of sale. In "1C: Accounting 8.0" several prices can be set for each item; A distinctive feature of these prices is the type of price ("purchase", "wholesale", "retail", etc.). To set item prices, a document is used, which is called: “Setting item prices.”

To register the receipt of goods at a retail outlet directly from the supplier, the document “Receipt of goods and services”, which is usual in this situation, is used. If you use the method of valuing goods at sales prices, then immediately after selecting a non-automated retail outlet (NTP) in the “warehouse” field, “1C: Accounting 8.0” will offer to “collapse by item” the tabular part of the document (see Fig. 4).

“Collapse by item” is an automatic removal of the “item” column from the tabular part of the “Products” tab. If the user agrees to this, then information about the receipt of goods from the supplier can be entered into the information base in a simplified manner: in a total amount (or several amounts, if it is easier for the user) without detailing the product range.

In a similar way, you can “collapse” the tabular parts of documents used to register other business transactions: revaluation of goods in NTT, as well as the movement of goods between two NTT. When registering the movement of goods, the following obvious principle is observed: if goods are moved between two storage locations and at least one of them requires detailed accounting of goods by product range (this can be either a wholesale warehouse or an ATT), then the tabular part of the movement document cannot be folded

When retailing consignment goods, regardless of the type of outlet and the method of valuing goods in retail, consignment goods are always taken into account with detail by item. In the case of a non-automated point taken into account in sales prices, this means that in receipt and transfer documents, the tabular part with the list of commission goods cannot be collapsed.

Retail sales in ATT

To register retail sales in ATT, regardless of the chosen method of evaluating goods in retail trade, the document “Report on Retail Sales” is used (see Fig. 5).

The tabular part of this document is intended for entering information about the number of goods sold, and the goods themselves are selected from the "Nomenclature" directory.

Retail sales in NTT

The method for registering retail sales in NTT depends on the chosen method of valuing goods in retail trade.

If the accounting policy establishes that goods in retail trade are taken into account in sales prices, then to register retail sales, the document “Cash receipt order” with the transaction type “Reception of retail revenue” is used (see Fig. 6).

The specified document automatically generates transactions both for registering the receipt of retail revenue at the organization's cash desk, and for writing off goods in NTT for the amount of the deposited revenue.

Note that in other situations (ATT; NTT in combination with accounting for goods in purchase prices), the document "Cash receipt order" performs only the function of registering the receipt of retail revenue. Also, the document “Cash receipt order” does not record sales of consignment goods - in this situation, the document “Retail sales report” should be used (Fig. 5).

Another note: in the case of collection of retail revenue, it is also necessary to draw up a document “Cash receipt order” in order to register in the information base “1C: Accounting 8.0” the fact of receipt of retail revenue from customers (and, possibly, write-off of goods). And on its basis, you can generate a document “Cash expenditure order” with the type of operation “Collection of funds”. If the accounting policy establishes that goods in retail trade are taken into account in purchase prices, then sales information is entered into the information base as follows.

First, an inventory of remaining goods is carried out, based on the results of which the document “Inventory of goods in the warehouse” is entered, indicating the retail outlet as a warehouse.

The tabular part of the document contains information about the nomenclature and quantity of goods sold. In this case, the “Deviation” column will be filled in automatically with the difference between the data specified in the “Quantity” column and the infobase credentials.

Based on the document “Inventory of goods in warehouse”, the document “Report on retail sales” is generated (Fig. 5). Information from the “Deviation” column of the tabular part of the document “Inventory of goods in warehouse” is automatically transferred to the tabular part of this document - it is assumed that all missing goods have been sold.

Calculation of trade margins

The total trade margin is a rough indicator of the efficiency of retail trade. The total markup is calculated as the difference between retail revenue and the cost of acquisition.

If goods in retail trade are taken into account in purchase prices, then there is no need to perform a special calculation of the trade margin: when entering each document “Retail Sales Report”, the cost of goods sold is reflected in the debit of account 90.02 “Cost of sales” and the credit of account 41.02 “Retail goods by purchase price." Sales revenue is reflected in the credit of account 90.01 “Revenue”, and in the case of ATT, to register revenue, “1C: Accounting 8.0” uses the same document “Report on Retail Sales”, and in the case of NTT - the document “Cash Receipt Order” with the type of transaction "Reception of retail revenue."

If the “By average” method is selected in the accounting policy to evaluate inventories (in particular, goods) when they are written off, then when posting the “Retail sales report” documents, the cost of goods sold is calculated by the “By moving average” method. When posting the “Month Closing” document, the regulatory operation “Adjusting the actual cost of the item” generates adjusting entries to determine the cost of goods sold using the “Weighted Average” method.

If goods in retail trade are included in sales prices, then the task of determining the trade margin is solved by the regulatory operation “Calculation of trade margin on goods sold” of the “Month Closing” document. At the same time, for ATT, the markup is calculated separately for each combination of analytical accounting characteristics (for each set of “item, warehouse, batch” - if the FIFO or LIFO method is selected in the accounting policy for valuing inventories when they are written off or for each set of “item ", "warehouse" - if the "average" method is selected) according to the formula

The calculated trade margin is written off by reversing entry to the debit of account 90.02 from the credit of account 42.01.

For the NTT report, the markup amount is calculated independently for each point (warehouse) using the same formula. The calculated markup is written off by reversing entry to the debit of account 90.02 from the credit of account 42.02.

Document flow

Summary data on the use of 1C:Accounting 8.0 documents for registering basic retail trade transactions is given in Table 2.

table 2

In addition to the business transactions reflected in Table 2, "1C: Accounting 8.0" allows you to register such operations as the revaluation of goods in retail (in the event of a change in retail prices by management decision), the movement of goods between storage locations (including the return of goods from a retail outlet to warehouse); returning goods to the supplier, etc.

Thus, edition 1.5 of the “Enterprise Accounting” configuration allows you to automate accounting in retail organizations for a wide variety of accounting schemes. It is expected that in 2006, a new methodology for accounting for goods in retail trade in sales prices will be implemented in the 1C: Trade Management 8.0 program.

Procedures for reflecting retail trade in 1C are possible for both automated and non-automated trade. In the latter case, we are talking about stalls and other objects that do not allow connection to the centralized network.

Receipt of goods to the organization

In most cases, before going on sale or to retail warehouses, goods are delivered to wholesale warehouses, where their primary processing takes place.

As an example, consider filling out the following document upon receipt of goods.

Setting item prices in 1C for retail

After the goods are received, it is necessary to set the prices at which they will be sold at retail. For this, the document “Setting item prices” is used. It is created through the “Warehouse” by selecting the “Create based on” option by selecting the receipt document.

After this, the user is presented with a new window to fill out, where a significant part of the fields in the header are already filled in. You only need to select the price type. In order to simplify subsequent actions, it is advisable to set two prices at once: “Retail” and “Retail price”, and they can be set identical.

The final document will look like this:

When you click on “Change”, you can use several available manipulators, for example, change the price by a certain percentage.

Transfer of goods from wholesale to retail warehouse

The process of moving between warehouses is organized through the “movement of goods” document, which is accessed through the “Warehouse”.

Before the move operation is carried out, the user must create two additional warehouses, one with the “Retail” point, and the other with “Manual point of sale”. Warehouses are created through the section “Directories” - “Warehouses”.

For example, the first warehouse will be “Store No. 2”, which has the status of a retail store. For it you need to select “Item price type” using the directory.

The second warehouse will be the “Trading Hall”, which belongs to the “Non-automated retail outlet” type. The price type is set to “Retail”, and the product group to “Products”.

Now two transfer documents are created, one for each of the created warehouses. Both of them are created on the basis of already existing receipt documents. Only the columns “Receiving warehouse” and the quantity of goods transferred will remain to be filled out.

After this, the product in the program is fully prepared for sale

Retail sales report in 1C for a store

The document “Retail Sales Report” is the main tool for reflecting data on the results of product sales. At its core, it has minimal differences with the document “Implementation (acts, invoices)”. The differences are limited to the absence of a counterparty and the ability to instantly reflect the amount of revenue received.

To do this, you need to select a cash register account. Filling out the column “DDS Movement” is necessary for a full reflection of the analytics. The completed document will look like this:

Sales of goods in NTT

For non-automated points, every day there is only information on shipment to the point of sale, and there is no data on the amount of sales per day. Sales are calculated by reconciling balances with the shipment amount. That is, 50 units of goods were delivered, and at the end of the shift there were 30 left, that is, the sales volume was 20 units of this product.

This information is reflected in the 1C program through the document “Inventory of goods”, located in the “Warehouse” section. A new document is created using the “Create” button.

The header contains information about the organization and warehouse of NTT. All items according to the nomenclature are entered into the tabular part, indicating the amount of actual balances. You can automate the process using the “Fill” button, and the value of the quantitative deviation will be the size of sales.

Next, you need to navigate the document and click “Create based on.” Select the “Retail Sales Report” document from the proposed list. It allows you to document the amount of sales at non-automated points of sale.

Reflection of revenue from retail trade in 1C

Such a reflection is technically impossible right away, since before this it is necessary to indicate the receipt of revenue in the “Cash and Bank” section. The document will have the following appearance:

Only after this the “Retail Sales Report” is carried out.

Total accounting at retail sales prices (for 1C: Accounting 8.3, edition 3.0)

This article will discuss how to set up cost (total) accounting in troika for retail trade.

Theoretical excursion

Total accounting of goods in retail is suitable for cases when it is not necessary to maintain quantitative accounting by item.

Typically, total accounting is used in retail in special modes(USN, UTII). In these cases, there is no need to calculate income tax, for which the use of only cost accounting would be insufficient and would require double accounting.

The cost scheme for accounting for goods assumes that accounting is carried out for goods as a whole without dividing them into separate names, which is of course very convenient for an accountant. Moreover, goods are taken into account at sale price.

By sales means that we store both the cost and markup of the goods in one pile.

Let's look at an example.

We bought 2 chairs from the supplier for 3000 rubles. We are going to sell the chairs for 3500.

In this case, 3000 is the cost of the chair or, in other words, the purchase price, 500 is the markup on the chair, 3500 is the selling price.

The postings will be like this:

Dt 41 CT 60 2*3000
Dt 41 CT 42 2*500

Thus, we wrote down not only the cost of the goods to account 41, but we also added a markup of 500 rubles for each chair, thus forming the selling price.

It turns out that after the goods arrive, we have 7,000 rubles on account 41, and 1,000 rubles on account 42.

If we are asked what percentage of the trade margin is included in the sales price at the moment, we will make the following calculation:

Percentage of trade margin = 100 * Kt (balance) 42 accounts. / Dt (balance) 41 accounts. = 100 * 1000 / 7000 = 14.286%

Let’s assume that this month we sold 3,500 rubles worth of chairs (note that it doesn’t matter to us what kind of chairs they were or how many there were, although in our example this is obvious). The postings will be like this:

Dt 50 CT 90.01 3500
Dt 90.02 CT 41 3500

We reflected revenue at 90.01 and wrote off the selling price of the goods to cost 90.02. It turned out that the difference between revenue and cost was 0 rubles and we did not make a profit.

Of course this is not true. And the operation of writing off the trade margin at the end of the month will reflect our profit as follows.

To begin with, we will calculate the average percentage of the trading margin for the month using the following formula (it is basically similar to the previous one, but more complete and is intended specifically for calculating the average trading margin):

Percentage of average trade margin = 100 * TN / (PS + ABOUT), Where
TN- balance of the trade margin (credit balance on account 42.02 at the end of the period);
PS- balance of goods at sales price (debit balance on account 41.12 at the end of the period)
ABOUT- sales amount in sales prices (turnover to the debit of account 90.02 from the credit of account 41.12 for the period)

In our case,
TN - 1000 rubles
PS - 3500 rubles
OB - 3500 rubles

The total percentage of the average trade margin will be 100 * 1000 / (3500 + 3500) = 14.286%

What does this percentage give us? It gives us the opportunity, knowing the amount of sales for the period in sales prices ( ABOUT), calculate how much trade margin was realized in this sales amount. In other words, how much profit did we make?

Realized trade margin = ABOUT* 14.286% = 3500 * 14.286% = 500 rubles

Let’s adjust the cost of goods sold, and at the same time write off the trade margin realized for the month:

Dt 90.02 CT 42.02 -500 rubles

Please note that trade margins are written off using the reversal method.

And now the difference between revenue (90.01) and cost (90.02) is exactly 500 rubles.

Let's finally try to implement our training example in the 1C: Accounting 8.3 database, edition 3.0.

Practical part

The first thing we will do is set up an accounting policy. To do this, go to the “Main” section and select the “Accounting Policy” item there ():

The accounting policy for this year will be opened. Let us indicate the method of valuing goods in retail - “At sale price”:

Let's save the changes in the accounting policy and go to the "Directories" section. There we will open the item “Warehouses” ():

In the list of warehouses that opens, click the “Create” button, a new warehouse card will open - fill it out as in the figure below:

Let's save the new warehouse and go to the "Purchases" section. Open the item "Receipts (acts, invoices)" ():

Let's create a new goods receipt and fill in its header, as in the figure below:

At the moment when we substitute a retail warehouse, the program will ask us whether we need to collapse the tabular part for the product - we will answer in the affirmative, so that the tabular part does not contain items (we have total accounting). Let's fill out the tabular part as in the figure below:

Let's post the document and see its postings (button DtKt):

The wiring corresponds to what we wrote in theory.

Let's go to the "Bank and cash desk" section to reflect the revenue for chairs (at 3500). Let's open "Cash documents" ():

Let's create a new incoming order and fill it out, as in the figure below:

Let's post the document and see its postings (button DtKt):

All that remains is to close the month so that the realized trade margin is written off. To do this, go to the “Operations” section and open “Month Closing” ():

Let's close the month for January 2014:

After this, find the item “Calculation of trade margins on goods sold” in the month-end closing and left-click on it:

In the menu that opens, select “Show transactions”.