Accounting for shipped products. II. Shipment (release) of finished products

06.07.2019

Federal Law N 402-FZ. On the application from January 1, 2013 of the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation, see. Information Ministry of Finance of Russia N PZ-10/2012.

208. Vacation finished products to buyers (customers) is carried out in organizations on the basis of the corresponding primary accounting documents - invoices. Can be used as a standard form of invoice form N M-15 "Invoice for the release of materials to the third party" (approved by the Resolution of the State Committee Russian Federation according to statistics dated October 30, 1997 N 71a). Organizations in various industries can use specialized forms (modifications) of invoices and other primary accounting documents drawn up when releasing finished products. In this case, these documents must contain the mandatory details provided for by the Federal by law "About accounting". In addition, the invoice must contain additional indicators, such as the main characteristics of the shipped (dispensed) products (goods), incl. product (product) code, grade, size, brand, etc., name of the structural unit of the organization dispensing finished products, name of the buyer and basis for release.

The basis for issuing an invoice for the release of finished products at the warehouse, in some cases directly in the divisions of the organization (when shipping large-sized cargo, as well as cargo requiring special transportation conditions, for other reasons), is an order from the head of the organization or a person authorized by him, as well as an agreement with buyer (customer).

209. The invoice (or other similar primary accounting document) must be issued in a number of copies sufficient to control the shipment (export) of finished products. For this purpose, the following flow diagram of the specified primary accounting documents can be used (as one of the options) (in relation to large and medium-sized organizations):

a) at the finished product warehouse or in the sales department (another similar division of the organization), 4 copies of the invoice are issued;

b) 4 copies of the invoice are transferred to the accounting service of the organization for registration in the log of invoices for the release of finished products and their signature by the chief accountant or a person authorized by him;

c) the accounting service returns the signed invoices to the sales department (another similar division of the organization), where one copy remains with the financially responsible person (storekeeper) as a supporting document for the release of finished products from the warehouse, the second serves as the basis for issuing an invoice; the third and fourth copies of the invoice are transferred to the recipient (buyer) of the finished product. On all copies of the invoice, the recipient (buyer) is required to put a signature certifying the fact that the finished product has been transferred to him;

d) when exporting finished products through a checkpoint (checkpoint), one copy (fourth) of the invoice remains with the security service, one of the copies (third) - with the recipient as an accompanying document for the cargo (finished products);

e) the security service registers invoices for exported finished products in the cargo registration journal and transfers them to the accounting service according to the inventory. The accounting service makes notes about the export in the journal of registration of invoices for the export (sale) of finished products;

f) the accounting service, together with other divisions of the organization (sales department, security service, etc.), systematically reconciles data on finished products and other material assets released from the warehouse with data on their actual export by comparing the data in the corresponding columns in the invoice register for the release of finished products with invoices.

210. Based on invoices for the release of finished products and other similar primary accounting documents, the organization (usually the sales department) issues invoices according to the established form in two copies, the first of which is sent (transferred) to the buyer no later than 10 days from the date of shipment of the product (goods), and the second remains with the supplier organization for reflection in the sales book and the calculation of value added tax.

(see text in previous editors)

211. When shipping (dispensing) finished products, the amounts payable by the buyer are determined, and a settlement document is drawn up and presented to him for payment.

The supplier records the amounts payable by the buyer as a debit to the settlement account, which consists of:

a) the cost of shipped (released) products at contractual (sales) prices (sales account credit);

b) the cost of containers in cases of payment for containers in excess of the contract price of products or goods (credit to the “Materials” account, sub-account “Containers and container materials”);

c) costs of transporting products to the point stipulated by the contract and loading them into vehicles (without value added tax), payable by the buyer in excess of the contract price of the finished product:

Executed by our own forces and by the supplier’s transport (credit to the sales account);

Executed by a specialized motor transport organization, railway transport, aviation, river and sea transport and other organizations (without value added tax) or individuals - from the credit of the settlement account;

d) value added tax, excise taxes, and other taxes established in accordance with current legislation (credit to the sales account).

212. Simultaneously with the formation of accounts receivable for customers, the following are debited from the sales account:

a) actual production cost of shipped (dispensed) finished products (credit to the “Finished Products” account);

b) value added tax, excise tax and other taxes established by current legislation;

c) sales expenses to be written off to the sales account in accordance with the organization’s procedure for distributing sales expenses (credit to the “Sales Expenses” account);

d) the credit or debit balance on the sales account is credited to the financial performance accounts.

213. The amount paid by the buyer is reflected in the debit of cash accounts, and when obligations are fulfilled in non-monetary means - accounts for settlements with suppliers and contractors, in correspondence with the credit of the settlement account.

214. When organizing production cost accounting, expenses associated with the operation of the organization’s own transport (transport department costs) are, as a rule, taken into account in the auxiliary production account. Part of these expenses associated with the performance of work on transporting finished products, payable by buyers in addition to the price of finished products, is written off from the credit of the auxiliary production account to the debit of the selling expenses account. Amounts presented for payment, including the amount of taxes due for transport services provided, are posted to the debit of the settlements account in correspondence with the credit of the sales account.

The organization's costs associated with the transportation of finished products, which are not subject to payment by the buyer separately, are accounted for by debiting the "Sales expenses" account from the credit of the auxiliary production account.

215. Expenses for the transportation of finished products made by third-party organizations and persons are accounted for by debiting the settlement account from the credit of the corresponding cash accounts or accountable amounts, including the paid amounts of value added tax on them. Expenses subject to reimbursement by buyers of finished products are written off from the above settlement account with a debit to the account for settlements with buyers, including the amount of value added tax due (paid) to a third-party transport organization. This amount of value added tax is presented to the buyer of the product for payment.

Expenses for the transportation of finished products performed by third parties, which are not payable by buyers of the products, are written off from the credit of the settlement account (according to the personal account of settlements with transport organizations) to the debit of the "Sales expenses" account, and the corresponding amount is written off to the debit of the "Tax on sales" account. added value for work performed and services provided."

216. An organization can use part of the finished product for its own needs, including for capital construction, for service industries and farms, and for other economic needs. Such material assets are credited at their actual production cost to the debit of the corresponding accounts for accounting for material assets (depending on their further purpose) from the credit of the “Finished Products” account.

The sales (marketing) department of the organization handles the shipment and release of products. Employees of this service enter into contracts with customers, draw up documents for shipped products, keep operational records of the movement of products in the warehouse, monitor the fulfillment of contractual obligations, the completeness and timeliness of receipt of funds from customers.

Products are shipped in accordance with the purchase and sale (supply) agreement concluded between the seller and the buyer . The contract specifies the name, quantity, assortment, quality, completeness of the supplied products, price, payment procedure, postal and payment details of the supplier and buyer, shipping documents, consequences of violating the terms of the contract, etc.

An important condition of the supply agreement for accounting purposes is the transfer from the seller to the buyer of ownership (ownership, use and disposal) of products, works, and services. The product is considered to have become the property of the buyer, as a rule, from the moment it is received or the accompanying documents are received (invoice, railway waybill, bill of lading, etc.).

The supply agreement may provide for a different procedure for the transfer of ownership of the shipped products, namely after payment. Such products are reflected in the accounting records of the buyer on an off-balance sheet account, and by the supplier on a balance sheet account. 45, as goods shipped. After payment, the products become the property of the buyer, are included in production inventories, removed from off-balance sheet accounting and placed on the balance sheet. The seller, after receiving funds from the buyer, deregisters these products and includes their cost in the proceeds from the sale.

Products released from the warehouse are documented with primary documents. The sales (marketing) department, on the basis of the supply agreement and the product shipment schedule, issues a consignment note form TORG-12 , where the buyer, the name of the product (products), the quantity of products subject to release and actually released, the contract price, the amount are indicated. After registration, the delivery note is transferred to the warehouse. In it, the release of products from the warehouse is confirmed by the signature of the storekeeper and the recipient or the forwarder of the sales department if the products are sent by rail or road transport. When sending products via railway A railway bill of lading is also issued.

A consignment note is issued for products shipped by specialized transport organizations. If the buyer removes the products from the warehouse with his own transport, then the basis for releasing the products from the warehouse are the invoice, the consignment note, as well as the power of attorney for the right to receive inventory items presented by the buyer’s representative. A waybill is issued for your own transport.

All primary documents for shipped products (bill of lading, railway invoices, waybills, etc.) are transferred to the financial department for issuing an invoice. An invoice is issued by the supplier for shipped finished products and is used by the seller and buyer to calculate value added tax. An invoice is issued by the supplier no later than five days after shipment of products, performance of work and provision of services in two copies. The first copy is transferred to the buyer and serves as the basis for obtaining a tax deduction for value added tax. The second copy of the invoice remains with the seller. It is used to calculate value added tax.

If the products (works, services) sold are not subject to value added tax, an invoice is also issued. It contains the entry “Excluding tax (VAT)”.

Invoices are selected according to chronological order in ascending order of registration numbers and are completed in the form of a journal of their accounting. A log of issued invoices is generated for each tax period (month or quarter) separately. The journal is accompanied by invoices, the serial numbers of which must match the numbers in the Journal.

In the conditions of the journal-order form of accounting, to summarize data on the shipment and sale of finished products, statement No. 16, section “Shipment, release and sale of products, works and services” is used. It keeps analytical records for each fact of shipment indicating the consignee. The statement is constructed in a linear-positional way - shipment and payment of products for each settlement and payment document are recorded along one line in the “Shipped” column and the “Paid” column.

During the reporting period, based on statements from the current account, foreign currency account, primary documents (payment requests, payment orders, etc.) on the receipt of funds, payment for it is reflected in the statement of analytical accounting of shipped products. Paid products are included in the sales revenue.

In accounting, based on invoices, the following entries will be generated:

D account 62 K account 90-1 – for the amount payable according to the payment documents presented to the buyers.

In the case of finished products being shipped for export, the terms of the contract may provide for a special transfer of ownership of the shipped products.

The organization that ships products for export records account entries. 43 and count. 45 “Goods shipped.” If entries are reflected during the reporting period at book value, then in the same correspondence (D account 45 K account 43) two entries are made: the first - for the cost of shipped products at book prices and the second - for the difference between the cost at book prices prices and actual costs.

For example, operations for the shipment of products are reflected in synthetic accounts as follows:

D sch. 45 Kch. 43 – for the actual production cost of products sold to customers.

Operations for the sale of products are reflected in synthetic accounts as follows:

D sch. 62 Kch. 90-1 – for the amount payable according to payment documents presented to buyers;

D sch. 90-2 Kch. 45 – for the actual production cost of products sold;

D sch. 90-9 Kch. 99 – for the amount of profit received.

If the buyer discovers a defect in the products he received, then such products are returned to the supplier with an attached Certificate in the form TORG-2 . In the supplier's accounting, if sales revenue is determined at the time of shipment based on the Certificate, the following reversal entries are made:

D sch. 62 Kch. 90-1 – for the cost of rejected products at sales prices;

D sch. 90-2 Kch. 43 – according to the standard (planned) cost of returned products;

D sch. 90-9 Kch. 99 – for the amount of profit

The following entries are made for rejected products:

D sch. 28 Kch. 43 – according to the standard (planned) cost of returned products.

If the products have been paid for, then a reversal entry is also made: D invoice. 51 To account 62 – for the previously received payment amount.

At the same time, accounts payable are created for the same amount:

D sch. 51 Kch. 76, which, at the buyer’s request, can be transferred to his current account or can be offset as an advance against future deliveries.

METHODOLOGICAL INSTRUCTIONS FOR ACCOUNTING OF INVENTORIES

Approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 N 119n

Section 4. Accounting for finished products

II. Shipment (release) of finished products

208. The release of finished products to buyers (customers) is carried out in organizations on the basis of the corresponding primary accounting documents-invoices. As a standard form of an invoice, form No. M-15 “Invoice for the release of materials to the third party” can be used (approved by Resolution of the State Committee of the Russian Federation on Statistics dated October 30, 1997 No. 71a). Organizations in various industries can use specialized forms (modifications) of invoices and other primary accounting documents drawn up when releasing finished products. In this case, these documents must contain the mandatory details provided for by the Federal Law “On Accounting”. In addition, the invoice must contain additional indicators, such as the main characteristics of the shipped (dispensed) products (goods), incl. product (product) code, grade, size, brand, etc., name of the structural unit of the organization dispensing finished products, name of the buyer and basis for release.

a) at the finished product warehouse or in the sales department (another similar division of the organization), 4 copies of the invoice are issued;
b) 4 copies of the invoice are transferred to the accounting service of the organization for registration in the invoice register for the release of finished products and their signature by the chief accountant or a person authorized by him;
c) the accounting service returns the signed invoices to the sales department (another similar division of the organization), where one copy remains with the financially responsible person (storekeeper) as a supporting document for the release of finished products from the warehouse, the second serves as the basis for issuing an invoice; the third and fourth copies of the invoice are transferred to the recipient (buyer) of the finished product. On all copies of the invoice, the recipient (buyer) is required to put a signature certifying the fact that the finished product has been transferred to him;
d) when exporting finished products through a checkpoint (checkpoint), one copy (fourth) of the invoice remains with the security service, one of the copies (third) - with the recipient as an accompanying document for the cargo (finished products);
e) the security service registers invoices for exported finished products in the cargo registration journal and transfers them to the accounting service according to the inventory. The accounting service makes notes about the export in the journal of registration of invoices for the export (sale) of finished products;
f) the accounting service, together with other divisions of the organization (sales department, security service, etc.), systematically reconciles data on finished products and other material assets released from the warehouse with data on their actual export by comparing the data in the corresponding columns in the invoice register for the release of finished products with invoices.

210. Based on invoices for the release of finished products and other similar primary accounting documents, the organization (usually the sales department) issues invoices in the established form in two copies, the first of which is sent no later than 10 days from the date of shipment of the product (goods) ( is transferred) to the buyer, and the second remains with the supplier organization for reflection in the sales book and calculation of value added tax.

211. When shipping (dispensing) finished products, the amounts payable by the buyer are determined, and a settlement document is drawn up and presented to him for payment.

The supplier records the amounts payable by the buyer as a debit to the settlement account, which consists of:

a) the cost of shipped (released) products at contractual (sales) prices (sales account credit);
b) the cost of containers in cases of payment for containers in excess of the contract price of products or goods (credit to the “Materials” account, sub-account “Containers and container materials”);
c) costs of transporting products to the point stipulated by the contract and loading them into vehicles (without value added tax), payable by the buyer in excess of the contract price of the finished product:

carried out in-house and by the supplier’s transport (sales account credit);
carried out by a specialized motor transport organization, railway transport, aviation, river and sea transport and other organizations (without value added tax) or individuals - from the credit of the settlement account;

d) value added tax, excise taxes, other taxes established in accordance with current legislation (sales account credit).

212. Simultaneously with the formation of accounts receivable for customers, the following are debited from the sales account:

a) actual production cost of shipped (dispensed) finished products (credit to the “Finished Products” account);
b) value added tax, excise tax and other taxes established by current legislation;
c) sales expenses to be written off to the sales account in accordance with the organization’s procedure for distributing sales expenses (credit to the “Sales Expenses” account);
d) the credit or debit balance on the sales account is credited to the financial performance accounts.

213. The amount paid by the buyer is reflected in the debit of cash accounting accounts, and when obligations are fulfilled in non-monetary means - accounts for settlements with suppliers and contractors, in correspondence with the credit of the settlement account.

The organization's costs associated with the transportation of finished products, which are not subject to payment by the buyer separately, are recorded as a debit to the "Sales Expenses" account from the credit of the auxiliary production account.