How to arrive the goods
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The movement of goods purchased by the organization for sale is recorded on account 41. Purchases are made on debit. The account can be divided into several sub-accounts - for accounting for movement in warehouses, in retail, accounting for containers. Goods are grouped by items, responsible persons, warehouses.
Instruction manual
1
Arrive at the warehouse for goods at the price for which they were purchased. Issue an acceptance certificate (form No. TORG-1). If there are discrepancies in the quality and quantity of the goods with the data of the accompanying documents, draw up an act in the form of No. TORG-2.
2
To account for purchases that arrived at the warehouse, open, if necessary, subaccount 41-1. For this operation, make an entry on credit of account 60. This account keeps records of settlements with suppliers of goods. At the same time, credit account 42 for the difference in the value of goods at the purchase and sale prices. Account 42 reflects the trade margin of the organization.
3
If you run a trade or catering organization, use subaccount 41-2. Debit includes goods received in retail trade (shops, stalls, cafes) from the enterprise’s warehouses. In this case, the amounts transferred to the sale of storage units are debited from the credit of subaccount 41-1.
4
Arrive with the goods packaging, take into account a separate subaccount 41-3. The subaccount is opened to record the movement of containers under goods and empty (except for glassware in the organization of retail trade or public catering).
5
Come to the sub-account 41-4 if your organization is engaged in production activities. It takes into account purchased products. In this case, the accounting of goods is carried out in the manner prescribed for the inventory of production.
Useful advice
The off-balance account 002 takes into account goods taken for storage. In the debit of account 004, make an entry for the things accepted for commission. The costs of delivery and delivery of goods are included in the debit of account 44.
