Account 42 of accounting is a passive account “Trade margin”, which summarizes information about discounts/mark-ups on goods of retail enterprises, when reflecting the movement of goods at sales value. This account also reflects discounts from retail suppliers, expenses for possible losses of goods or reimbursement of additional transportation costs.

A trade margin is an added value to the purchase price of a product, used by an organization to cover the costs of selling the product, paying indirect taxes and, ultimately, making a profit.

Account 42 “Trade margin” is passive and is credited when goods are accepted for accounting in the amount of a discount (mark-up) or trade margin.

The main subaccounts 42 accounts are presented in the figure:

The purpose of analytical accounting for account 42 is to ensure separate accounting of the amounts of discounts (markups) and price differences:

• goods for retail trade;
• goods shipped.

The amount of the discount (mark-up) on the balance of unsold goods can be determined by %, based on the ratio of the amount of the discount/mark-up on the balance of goods at the beginning of the month and the turnover on KT 42 accounts without taking into account reversed amounts to the amount of goods sold and their balance at the end of the month:

Postings to account 42 “Trade margin”

The main transactions for account 42 are shown in the table:

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Examples of transactions and postings on account 42

Example 1. Accrual and write-off of trade margins

Let’s say the Procter store purchased 8 multicookers at a price of 2,360 rubles, incl. VAT – 360 rub. The markup on goods without VAT is 35%.

The accrual of trade margins in the Procter store is reflected in the following transactions:

Subsequently, the Procter LLC store sold all 8 multicookers at a price of 3,186 rubles, incl. VAT.

The sale of goods and the write-off of trade margins at Procter LLC are reflected in the following transactions:

Example 2. Accounting for trade margins when writing off goods for own needs

Let's assume that LunaM LLC sells construction materials at retail. To renovate the store premises, we used our own building materials in the amount of 31,000 rubles. The trade margin is 30%.

Accounting for trade margins when writing off goods for the own needs of LunaM LLC is reflected in postings.

One of the types of entrepreneurial activity is wholesale and retail trade. In this case, the seller’s profit is considered trade margin, which represents the difference between the starting price and the final price.

Description and characteristics

To obtain the profit planned by entrepreneurs and founders, the seller creates the commodity value through the amount of markup accrued on the cost of production/purchase. The resulting difference should ensure full coverage of all costs:

• value added tax;
• indirect tax deductions;
• sales costs;
• payment for services of third parties;
• staff salaries.

At the same time, through the markup, not only expenses are financed, but also profit. At the same time, the value of this parameter should not create serious obstacles to the company’s further competitiveness in the market in comparison with competitors’ products.

As for accounting activities, account 42 is used to summarize information about markups, as well as discounts on product items in companies that conduct retail sales of goods.

This line is credited upon acceptance of products for accounting for the amount of the trade margin. Values ​​for goods sold are subject to reversal according to Kt 42 in combination with Dt 90. Through analytical accounting in this area, it should be ensured separate reflection of discount amounts.

The procedure for forming trade margins

The selling price of a particular product item also includes a markup. It, in turn, is formed from several elements, including the planned profit of the presentation, VAT, if it is subject to mandatory payment.

Subsequently, the retail cost and trade markup are displayed within the register of retail values. Its write-off usually occurs during the sale of commodity items.

In order for the activities of trading companies to generate significant profits, they can formulate price levels independently. But at the same time, market conditions, consumer qualities, and product characteristics should be taken into account.

For the lion's share of product items, the maximum margin does not carry any restrictions. However, representatives of local authorities may well establish some limit.

In addition, there are certain goods that are regulated by the size of markups by the state (catering products, children's product items, medicines). In some situations, the product must be revaluation. To do this, you will have to start compiling an inventory list, which indicates data on the date of change in value, prices, and the difference between the prices of the goods.

Price regulation is a whole complex of levers, which have a direct and indirect impact on the price formation mechanism for goods sold within the country. This event acts as a necessity because it has a mutual connection with the problem of generating income.

Depends on the effectiveness of the implementation social stability within the national economy. Prices, providing a stimulating function, influence the development of the production process.

The mechanism by which the state regulates the price level includes several elements:

• defining targets;
• studying indicators of demand for goods;
• estimates based on average production costs;
• analysis of the conduct of opposing parties;
• selection of pricing methods;
• final conclusions regarding government intervention.

State regulation of price levels for commodity items does not exclude freedom of choice for consumers in purchasing the desired set of goods and services. Moreover, all elements imply the achievement of certain goals:

• ensuring balance between supply and demand;
• covering the primary needs of the population;
• financing and cost compensation;
• maintaining a decent standard of living for citizens;
• stimulation of integration processes and mutually beneficial division of labor;
• strengthening the efficiency indicators of foreign economic relations.

Basic postings with examples

If we consider typical transactions and account entries, we can use Several variants. The amount of the trade margin that has been accrued is carried out on the loan. The debit is used to write off the markup associated with the sale of goods, reducing the amount.

1. Dt 41 Kt 42. This operation characterizes the fact that the accrual of the trade margin has occurred.
2. Dt 90-2 Kt 42 implies the fact of writing off the markup amount for product items that were sold.
3. Dt 91-2 Kt 41– the excess of the markdown amount over the markup amount has been written off.

Now you should pay attention to a real practical example and consider not only the transactions, but also the amounts of transactions.

The organization Pelican LLC bought from the Panorama LLC company a consignment of 100 washing machines for a total amount of 1,000,000 rubles. VAT amounted to 180,000 rubles, and the trade margin was 35%. Determining the value of this parameter, as well as the cost of goods for sale, the accountant made the following calculation measures:

1. The trade margin is a value that can be found using the following equation: (1,000,000 – 180,000) * 35% = 287,000 rubles. for the entire consignment.
2. The selling price of a consignment of goods is (1,000,000 – 180,000 + 287,000) = 1,107,000 rubles.
3. The retail cost of a commodity unit is 1,107,000 / 100 = 11,070 rubles.

Now you should pay attention to the underlying entries compiled for the transactions in question. It turns out that when reflecting all transactions in accounting, the accountant made following entries:

1. Dt 41 Kt 60. This posting reflects the fact that Pelican LLC received a shipment from Panorama LLC in the amount of 8,200,000 rubles.
2. Dt 19 Kt 60. Here we are talking about a situation where the amount of value added tax on incoming product items was reflected; the amount is 180,000 rubles.
3. Dt 60 Kt 51. The posting reflects the fact of transfer of funds as payment for the item.
4. Dt 68 Kt 19. This indicates the fact that value added tax has been deducted.
5. Dt 41 Kt 42. As part of this posting, the value of the trade margin is reflected.

These entries are directly involved in business transactions and are the most accurate for recording.

If product items are no longer in circulation, measures are taken to write off the trade margin. For example, in case of sale, damage, free transfer to third parties.

If implemented

The amount is reversed in correspondence with account 90 “Sales”, subaccount “Cost of sales”. The general wiring looks like Dt 90-2 Kt 42.

What to do in case of markdown of goods

In the course of trade-related activities, some product items may lose their consumer properties, as well as their presentation. In this case, it is possible to make a decision to mark down the goods.

The amount for which this occurs is written off by posting: Dt 41 Kt 42. If the value of the markdown is higher than the TN indicator, the posting appears Dt 91-2 Kt 41.

In the process of using goods for personal needs

If product items were used as own elements, it is necessary to write them off to account 44; as a result, the posting will take the form Dt 44 Kt 42.

If there is a disposal of goods due to damage, shortage

If the disposal of commodity items occurred for the specified reasons, their price is written off to account 94 at the realizable value. As a result, the wiring takes the form Dt 94 Kt 42.

Thus, account 42 plays a colossal role in the balance sheet and reflects a large number of transactions on trade margins.

Additional information on this account is provided in the instructions.

Account 42 “Trade margin” is passive, has a credit balance that shows the amount of trade margin attributable to the balance of goods, and is intended to account for the amount of trade margins (discounts, markups) on goods in retail enterprises, if they are recorded at sales prices . Account 42 “Trade margin” upon receipt of goods is credited for the amount of trade discounts (markups), and debited for the amount of trade discounts (markups) on goods sold, released or written off due to natural loss, defects, damage, shortages, etc.

The amounts of discounts (mark-ups) in the part related to sold goods are reversed to the credit of account 42 “Trade margin” and the debit of account 90 “Sales”, subaccount 2 “Cost of sales”. The amounts of discounts (mark-ups) in the part related to goods sold and released from warehouses and bases are determined according to the issued invoices and are written off (reversed) in a similar manner. The amounts of discounts (mark-ups) relating to unsold goods are clarified on the basis of inventory records by determining the applicable discount (mark-up) on goods in accordance with the established sizes.

In the future, when selling and writing off goods, the amount of trade margins (discounts) on goods sold is calculated at an average percentage. The average percentage is determined monthly as the quotient of division (balance at the beginning of account 42 minus turnover on the debit of account 42 plus the amount of markup made for the current reporting period): (balance of goods at the beginning of the month plus the selling price of goods sold during the reporting period), multiplied 100%

The amount of trade margin attributable to goods sold is determined by multiplying the selling price of goods sold by the average percentage of trade margin (discount).

When writing off the cost of missing and stolen inventory items, the amounts of discounts (markups) related to these values ​​are reflected in the debit of account 42 “Trade margin” and the credit of account 98 “Deferred income” (subaccount “Difference between the amount to be recovered from guilty persons, and the book value for shortages of valuables").

Analytical accounting for account 42 “Trade margin” should provide separate reflection of the amounts of discounts (mark-ups) and differences in prices relating to goods in warehouses and bases, at retail enterprises and to goods shipped.

Account 42 “Trade margin” also takes into account discounts provided by suppliers to organizations engaged in retail trade for possible losses of goods, as well as for reimbursement of additional transportation costs.

Account 42 “Trade margin” is credited when goods are accepted for accounting for the amount of trade margin (discounts, markups).

Amounts of trade margins (discounts, markups) on goods sold, released or written off due to natural loss, defects, damage, shortages, etc., are reversed to the credit of account 42 “Trade margin” in correspondence with the debit of account 90 “Sales” and other relevant accounts. The amounts of discounts (mark-ups) relating to unsold goods are clarified on the basis of inventory records by determining the applicable discount (mark-up) on goods in accordance with the established sizes.

The amount of a discount (mark-up) on the balance of unsold goods in organizations engaged in retail trade can be determined by a percentage calculated based on the ratio of the amount of discounts (mark-ups) on the balance of goods at the beginning of the month and the turnover on the credit of account 42 “Trade margin” (excluding reversed amounts) to the amount of goods sold during the month (at sales prices) and the balance of goods at the end of the month (at sales prices).

Analytical accounting for account 42 “Trade margin” should provide separate reflection of the amounts of discounts (mark-ups) and differences in prices related to goods in retail organizations and to goods shipped.

The nature of this account is assessed by specialists differently - some (N.A. Kiparisov, N.S. Pomazkov, etc.) considered it to be contractual regulating, only clarifying the assessment of the balance and turnover in account 41 “Goods”, others (I.A. Koshkin, V.D. Sokolov) believed that this is a source of potential income for the enterprise. We think that both were right, because the account has a dual nature.

If an asset is viewed as an investment (dynamic concept), then, naturally, those who interpret this account as a regulatory account are right; if an asset is viewed as an asset (static concept), then, of course, those who claim that this account is a source are right. the company's own funds. (Such an assessment of the account also predetermines the fact that this account can only be used in those organizations in which goods are recorded at the sales price.)

The functional use of the account was shown by us when presenting account 41 “Goods”. It is important to remember that the debit of the account always reflects a decrease in the trade margin associated with the disposal of the commodity mass and a decrease in its value, and the credit always reflects an increase in the trade margin associated with an increase in the commodity mass and an increase in its value. The account balance reflects the amount of the trade margin that falls on the balance of goods.

Calculation of the average percentage of trade margin related to sold and remaining goods can be done in one of six ways:

Tr = (Sn/Tn) Tr = (Sp/Tp)

W (2) (3) (4) (5) (6)

Tr = ((Sn + Sp)/(Tn + Tp)) Tr = (Sw / Tw)

Tr = ((Sn + Sp-Sw)/(Tr + Tk))

Tr = ((Sn +Sp- Sw) /(Tn + Tp-Tw))

We have provided six formulas for calculating realized trade margins.

All these formulas follow from the general scheme of the commodity balance: Tp + Tr = Tr + Tw + Tk,

where T are goods,

S - trade margin, n - initial stock, p - receipt, r - sales,

w - disposal (documented and other miscellaneous expenses), k - ending stock.

All six formulas give the same result if the percentage of trade margin is the same for all goods or if the structure of goods sold is identical to the structure of goods arriving and remaining in stock. Therefore, in these cases, any formula can be used. However, in practice, such conditions, as a rule, do not exist, therefore the practical meaning of the given formulas is not the same.

The first formula is unsatisfactory, since if it were applied, the percentage of trade margin would be recognized as a constant value.

The sixth formula is somewhat better, since it is based on the premise that the sales structure is identical to the structure of documented expenses; in reality this is not always the case.

The second formula differs from the fifth only in that initial residues are introduced into it.

The fourth formula is better than the second, since documented consumption is removed from the numerator and denominator. However, it is based on the assumption that the structure of the incoming and outgoing parts of the commodity balance is identical.

The third formula is fundamentally different from the others, since it is based on the premise that the structure of sales and the stock of goods remaining at the end of the reporting period are identical. If all goods were in equal demand (evenly, taking into account the characteristics of specific goods), then the third formula would be the best.

The main difficulty of calculus when choosing a particular formula is that it is impossible to determine the variance here. However, the problem can be solved using set theory. Each member is treated as a separate set; sales (g)9 receipt (p) and final inventories of goods (Tk) constitute three autonomous sets. One can raise the question of their mutual correspondence. If the correspondence coefficient g nar is higher than g per Tk, then the computer must perform the calculation using the second or third formula, if lower, then using the fifth. In all cases, indicators calculated using any formula must be clarified after the inventory.

In the new Chart of Accounts, account 42 “Trade margin” retained its name and number. However, the characteristics of this account have changed significantly.

The main difference of the new account 42 “Trade margin” is the refusal to debit it. This is proven, firstly, by the absence of cases when this account is debited (in the old Instructions it was noted that it is debited “for the amount of trade and additional discounts (markups) on goods sold, released or written off due to natural loss, defects, damage, shortages, etc.”). Secondly, in standard correspondence to account 42 “Trade margin” the column “by debit” is not filled in, whereas in the old Instructions there were entries in it.

In essence, it does not matter how the trade margin relating to missing, damaged and similar goods will be written off - by debiting account 42 “Trade margin” with a regular entry or by crediting this account with a reversal entry, because “black debit” and “red credit” - It is the same. However, from the point of view of accounting methodology and common sense, this issue should be considered in detail.

Disposal of goods may be due to:

a) with their sale;

b) with other expenses (returns to suppliers, write-off of product losses due to natural loss, damage, shortages, etc.).

In most stores, goods are accounted for at sales prices and a cost accounting scheme is used, in which movement and balances are accounted for in general for all goods without subdivision by item.

When proceeds from the sale of goods are received at the cash register, the following entry is made:

Dt sch. 50 "Cashier"

K-tsch. 90-1 “Revenue”.

The following entry is made for the write-off of goods:

Dt sch. 90-2 “Cost of sales”

K-t sch. 41 “Goods” - for the cost of goods at accounting (i.e., sales) prices.

An error is made here, since subaccount 90-2 “Cost of sales” should reflect, according to its name, the actual cost of goods sold, which can be defined as the difference between the selling price of goods and the trade markup on these goods. However, during the month the amount of this markup is unknown, and therefore the accountant debits account 90-2 “Cost of sales” for the sales value. Only at the end of the month, after calculating the realized trade margin for its amount, a reversal entry is made in the debit of subaccount 90-2 “Cost of sales”, as a result, the cost of sales will be reflected in this account, as it should be. However, since a reversal entry was made in the debit of subaccount 90-2 “Cost of sales”, the realized trade margin is usually written off with the same reversal entry on the credit of account 42 “Trade margin”. Lending by the “red” account 42 “Trade margin” distorts the turnover on this account not only in credit, but also in debit. Methodologically, it is correct to credit account 42 “Trade margin” for the amount of the trade margin on incoming goods and debit this account for the amount of the trade margin on disposed goods. This result can be achieved by using a system of “variegated postings” (see Sokolov Y.V. Fundamentals of accounting theory. - M.: Finance and Statistics, 2000, p. 261):

Dt sch. 42 “Trade margin” (regular notation)

Dt sch. 90-2 “Cost of sales” (red reversal).

However, existing practice does not know such a system of entries, and many practicing accountants and scientists in the field of accounting consider only the entry applicable to writing off realized trade margins:

Dt sch. 90-2 “Cost of sales” (red reversal) Set of accounts. 42 “Trade margin” (red reversal).

Thus, in this transaction, writing off the trade margin on goods sold using the “red reversal” method on the credit of account 42 “Trade margin”, although methodologically incorrect, can be taken as a possible option, especially since this distorts the turnover of only one account 42 “Trade margin”.

As for writing off trade margins in connection with other consumption of goods, here we are categorically against the method

“red reversal” on the credit of account 42 “Trade margin”. Firstly, in this case, the amount of the trade margin on disposed goods is already known, since each fact of disposal is documented in the appropriate document (act, invoice, etc.), which indicates which specific goods are written off, and, therefore, you can always determine the amount of the trade markup markups on these goods and write them off. Secondly, crediting the “red” account 42 “Trade margin” distorts the turnover not only in this account, but also in account 41 “Goods”, since the write-off of goods is reflected in the accounting not as an ordinary entry on its credit, but as a reversal entry on the debit .

In a store that keeps records of goods at sales prices, damaged goods are written off at accounting (sale) prices for 130 rubles, including a trade margin of 30 rubles.

Methodologically correct would be the following entry:

Dt sch. 94 “Shortages and losses from damage to valuables” - 100 rubles,

Dt sch. 42 “Trade margin” - 30 rub. K-t sch. 41 “Products” - 130 rub.

The entry arising from the explanations to account 42 “Trade margin” in the Instructions for using the Chart of Accounts should be as follows:

Dt sch. 94 “Shortages and losses from damage to valuables” Kt. 41 “Goods” - 100 rub.

Dt sch. 41 "Products"

K-t sch. 42 “Trade margin” - 30 rub. (red reversal).

As we can see, the write-off of goods is reflected not in the credit of account 41 “Goods”, but in its debit using the “red reversal” method, although a normal entry can and should be made. The absurdity of the posting will become obvious if we make similar entries in account 02 “Depreciation of fixed assets.” When disposing of fixed assets, the depreciation accrued on them is always written off using the following posting: Dt inc. 02 “Depreciation of fixed assets”, Set of accounts. 01 "Fixed assets". It would be strange to write instead: D-t. 01 “Fixed assets”, Set of accounts. 02 “Depreciation of fixed assets” (red reversal).

The explanations to account 42 “Trade margin” provide a method for calculating the amount of the discount (mark-up) on the balance of unsold goods. This technique was used for many years in Soviet times and was correct. However, currently in the above version it

may not be applied by all stores, but only by those that do not provide their customers with any discounts and therefore have only one sale price for each product item.

In a market economy, trying to attract as many customers as possible, many stores provide them with various kinds of discounts (New Year, Christmas, etc.). In this case, there can be at least two sales prices for the same product name: simply sales price (including discounts) and accounting sale price (without discounts). Therefore, in the Instructions for using the Chart of Accounts (explanations for account 42 “Trade margin”) it should have been clarified that it is necessary to take the amount of goods sold per month exactly at discount prices.

In addition, there was a significant error in the Methodology for calculating the average percentage of markups. The Instructions indicate that the calculation should include the turnover on the credit of account 42 “Trade margin” for the month “without taking into account reversed amounts.” As stated above, there are two types of reversal amounts. One type relates to goods sold, the other to other consumption of goods. The first type appears only after calculating realized trade margins, and they, naturally, for this reason cannot be taken into account when calculating the average percentage. Consequently, this can only apply to reversed amounts relating to other goods expenditure. The term “without taking into account reversed amounts” means that when determining credit turnover on account 42 “Trade margin” they should not be taken into account. In other words, the average percentage of markups should be determined without writing off trade markups related to other consumption of goods. This is a gross methodological error, because it will lead to an artificial increase in the average percentage of markups and a distortion of the amount of gross profit. Such a distortion in absolute terms will be greater, the greater the value of other consumption of goods.

In paragraph 4 of Art. 13 of the Law “On Accounting” states: “The explanatory note must report the facts of non-application of accounting rules in cases where they do not allow to reliably reflect... the financial results of the organization’s activities, with appropriate justification.” This allows us to assert that we should adhere to the old (Soviet) methodology for accounting for transactions in account 42 “Trade margin”, since using the interpretation of this account recommended in the Instructions for the Chart of Accounts will lead to a distortion, in some cases significant, of the financial results of the enterprise.

Account 42 "Trade margin" is intended to summarize information about trade margins (discounts, markups) on goods in retail enterprises, if they are recorded at sales prices.

At catering establishments, account 42 “Trade margin” can take into account the amounts of trade discounts and mark-ups on food and goods located in pantries, buffets, in the kitchen, as well as discounts provided by suppliers to organizations engaged in retail trade for possible losses of goods, as well as reimbursement of additional transportation costs.

When registering goods received by trade and public catering enterprises, the trade margin is reflected in the credit of the corresponding subaccount of account 42 “Trade margin” and the debit of the corresponding subaccounts of account 41 “Goods”.

The amounts of trade margins on goods sold or released are reflected by posting to the credit of account 90 “Sales” (subaccount 02 “Cost”) and the debit of account 42 “Trade margins”.

For goods written off due to damage, shortages, etc., the trade margin is reflected in the debit of account 42 “Trade margin” and the credit of account 94 “Shortages and losses from damage to valuables.”

The margin amounts related to unsold goods are clarified on the basis of inventory records by determining the due margin on goods in accordance with the established sizes.

The amount of markup on the balance of unsold goods can be determined by a percentage calculated as follows: 1)

the amount of turnover on the credit of account 42 “Trade margin” is added to the amount of the markup on the balance of goods at the beginning of the month; 2)

the amount of goods remaining at the end of the month (also at sales prices) is added to the amount of goods sold during the month (at sales prices); 3)

the ratio of the total amount of the markup to the amount of goods sold during the month and the remaining goods at the end of the month, multiplied by 100, represents the average percentage of the markup on the cost of these goods at sales prices; 4)

the absolute amount of markups related to unsold goods is the quotient of dividing by 100 the product obtained by multiplying the average markup percentage by the amount of the balance of goods at the end of the month.

Analytical accounting for account 42 “Trade margin” should provide separate reflection of the amounts of discounts (mark-ups) and differences in prices relating to goods at retail enterprises and to goods shipped.

Table 4.3.

Account 42 "Trade margin" corresponds with accounts Debit Credit 41 "Goods" 4 4 "Sales expenses" 90 "Sales" 94 "Shortages and losses from damage to valuables" W.W.W...I.n.e.t.L.i.b. Ru. -

The company opened a buffet, transferred to the payment of UTII. The buffet workers prepare hot dishes, and the buffet also sells ready-to-sell products. In the reporting period, products for cooking were purchased in the amount of 40,000 rubles. (including VAT) and ready-to-sell products worth RUB 25,000. (including VAT). In total, ready-made dishes were sold in the amount of 52,000 rubles, taking into account the trade margin of 12,000 rubles. and products ready for sale in the amount of 32,000 rubles, taking into account the trade margin of 7,000 rubles. In the reporting period, the cost of producing ready-made meals from semi-finished products (including wages and accruals) amounted to 10,000 rubles.

To reflect business transactions for the receipt, preparation and sale of ready-made meals and products, the following accounting entries must be made.

Debit 41 "Goods"

Products for cooking from suppliers were purchased and received;

Debit 41 "Goods"

Credit 60 "Settlements with suppliers and contractors" -

25,000 rub. - purchased and capitalized finished goods from suppliers;

12,000 rub. - reflects the trade margin on products used for preparing dishes;

Debit 41 "Goods"

7000 rub. - reflects the trade margin on finished products;

40,000 rub. - the cost of purchased products is transferred to suppliers;

Debit 60 "Settlements with suppliers and contractors"

Credit 51 "Current accounts" -

32,000 rub. - the cost of purchased finished products is transferred to suppliers;

Debit 29 "Service production and facilities" Credit 41 "Goods" -

52,000 rub. (40,000 + 12,000) - products for cooking were donated;

Debit 29 "Service production and facilities"

Credit 70, 69, 60 -

7000 rub. - the costs of producing ready-made dishes are reflected;

Debit 41-02 "Goods" Credit 41-01 -

32,000 rub. (25,000 + 7000) - ready-to-sell products transferred for sale;

32,000 rub. - revenue from the sale of finished products is reflected;

Credit 41-02 "Goods" -

32,000 rub. - the cost of products ready for sale is written off;

Debit 90-02 "Cost of sales"

Credit 42 "Trade margin" -

7000 rub. - the amount of markup on sold finished products is reversed;

Debit 50 Credit 90-01 "Revenue" -

52,000 rub. - revenue from the sale of ready-made dishes is reflected;

Debit 90-02 "Cost of sales"

Credit 29 "Servicing industries and farms" -

62,000 rub. (52,000 + 10,000) - the cost of sold ready-made meals is written off;

Debit 90-02 "Cost of sales"

Credit 42 "Trade margin" -

12,000 rub. - the amount of markup on sold prepared dishes is reversed;

Let us explain individual accounting entries.

Account 42 “Trade margin” reflects the amounts of trade discounts and mark-ups on food products and goods located in pantries, buffets, and kitchens, as well as the amounts of markups added in the established amount to the cost of kitchen and pantry products at sales prices.

An organization that is a payer of UTII is not recognized as a VAT payer (clause 4 of article 346.26 of the Tax Code of the Russian Federation). According to sub. 3 p. 2 art. 170 of the Tax Code of the Russian Federation in the event of the acquisition (import) of goods (work, services), including fixed assets and intangible assets, by persons who are not taxpayers in accordance with Chapter. 21 of the Tax Code of the Russian Federation or exempt from the taxpayer’s obligations for the calculation and payment of VAT, the amounts of VAT presented to the buyer when purchasing goods (work, services) are taken into account in the cost of such goods (work, services).