How to organize accounting in trade

Trade is one of the most popular types of entrepreneurial activity. It is possible to engage in the sale of goods and services in Russia without restrictions. The right to freely engage in trading activities is assigned to both organizations and citizens. This is evidenced by the Presidential Decree "On Freedom of Trade" of 1992. Where there are rights, there are responsibilities. Keeping various types of accounting is one of the main ones.

Instruction manual

1

If you intend to seriously engage in trade for a long time, be prepared for the fact that the success of your activity will largely depend on a well-built workflow system. Remember: the correct documentation of any business transactions will make it possible to conduct accounting and tax accounting without errors, to establish effective internal control over costs.

2

Examine the main regulatory document that establishes a common basis for accounting in the Russian Federation: Federal Law of November 21, 1996 N 129-ФЗ "On Accounting". If you apply a simplified taxation system, then you will not have to fulfill all the requirements of this Law thoroughly: accounting will concern only fixed assets and intangible assets.

3

Develop the accounting policies of your trading company adjusted for the planned structure and other features of the activity.

4

Please note that from January 1, 2009, your main guideline in developing accounting policies should be the Accounting Regulation “Accounting policies of the organization” (generally accepted abbreviation - PBU 1/2008). The manager approves the accounting policy of the trading company.

5

Approve those forms of primary accounting documents that do not fall under standard samples, as well as forms for internal financial statements that are necessary for you. Specify the rules of workflow and technology for processing accounting information in relation to your company.

6

Please note that all business transactions of a trading company must have supporting documents (primary accounting documents). On their basis, and accounting.

7

Please note that Law N 129-FZ allows the use of not only primary accounting documents from albums of unified forms, but also independently developed ones for accounting. There is only one condition - the document must contain the required details specified in Art. 9 of the Law. For example, the unified form of the act on the identification of low-quality goods after taking it to the warehouse has not been officially approved. Such documents are developed independently by the trading company, and their use is drawn up as an annex to the accounting policy.

8

When you have accepted the primary documents for accounting, check them and organize them. And only then reflect in the accounting registers (according to Article 10 of the Law N 129-ФЗ).

9

The final stage of the workflow in a trade organization is the storage of documents. The minimum period for the primary organization, accounting and reporting registers is 5 years.

note

What to do if an error crept into accounting documents? Accounting laws prohibit making changes (corrections) only in cash and bank documents. In other accounting documents, amendments are permissible, but only by agreement with all parties to the transaction. This fact must be confirmed by the signatures of all persons who signed the paper initially.

Useful advice

All documents containing information on business transactions related to finances are signed by the head of the enterprise and the chief accountant (or persons authorized to do so). Those persons who drew up and signed these documents are responsible for the correct execution of the primary organizations within the established deadlines, for the accuracy of the information in it.