Legal order and forms of transfer of goods for sale

Tell me, what does “I’ll take the goods for sale” mean?

Many suppliers do even more for product distributors and allow them to pay in installments. The sales pact under discussion involves the release of funds upon sale. On the day of shipment, the supplier provides the buyer with a contract, delivery notes, invoices and other accompanying documents. A sample of the paper in question can be downloaded for free via a direct link.

Many counterparties enter into sales transactions upon the sale of goods. Payment is made in cash and by bank transfer. Such legal relationships are long-term. In this agreement between the two parties, there are many positive properties and almost no negative aspects. It is easier for a manufacturer or supplier to come to an agreement with counterparties, sellers of goods, rather than selling their own products to the end consumer. It is easier for consumers to buy any product nearby than to look for a wholesaler. Therefore, numerous entities benefit from this type of legal relationship.

Mandatory clauses of a contract for the sale of goods with payment upon sale

:

• Name, date, place of agreement, identification information;
• Subject, characteristics, rights, duties, responsibilities;
• Timing of implementation or sale, cost, payment procedure;
• Additions, comments, appendices;
• Final points;
• Signatures, transcript.

A pay-as-you-sell sales contract is easy to write. Almost any user of the Word editor can handle its execution. The pact is drawn up in at least two copies and signed by authorized representatives. If the trade has any special features, the parties may agree not to enter into such transactions in a certain territory. Typically, each cash-on-delivery arrangement is unique. Civil law allows subjects to include in documents all rules of conduct that are not prohibited by law.

Date: 2016-08-31

Warranty period of use

Repair is considered when the manufacturer has eliminated the defect of the product for its further use for its intended purpose. Identified defects are eliminated by replacing or repairing the product or its individual elements, as well as by implementing regulatory measures in accordance with the requirements of regulatory documentation.

Warranty obligations for products sold are established by almost any entity selling products, since the buyer has the right to purchase products of appropriate quality. The responsibility of the product manufacturer is to ensure the possibility of using the product during its service life.

To do this, he needs to perform repair work and free maintenance of the product, as well as replacement of spare parts. Therefore, the manufacturer is obliged to supply spare parts in the volume and range required to carry out repair work throughout the service life of the product.

If the warranty period is not reflected in the accompanying documentation, then the manufacturer is responsible for the proper use of the product for 10 years from the date of its delivery to the consumer.

In addition, if the warranty period is not indicated by the manufacturer, it can be determined by the Seller under the following circumstances:

1. For seasonal shoes, clothing, fur and other items, the warranty countdown begins from the start date of the corresponding season, the start time of which is determined by the constituent entities of the Russian Federation based on the local climate.
2. When selling goods based on samples, via mail, as well as in situations where the moment of signing the contract and the moment of delivery of the product to the buyer do not coincide, the countdown of such deadlines begins from the day the product is delivered to the buyer.
3. If the buyer is deprived of the opportunity to use the product due to reasons that depend on the seller (for example, the product requires special mounting, connection and assembly, or defects are identified in it), the warranty period begins to count after the elimination of the listed comments by the consumer.
4. If the day of delivery of the product, its installation, connection, assembly of the product, elimination of other deficiencies that depend on the seller, due to which the buyer cannot use the product for its intended purpose, cannot be set, the countdown of such a period begins from the moment the contract is issued.
5. The countdown of the warranty period adopted for component parts and components of the product begins in the same order as the countdown of the warranty period for the main product. Such periods are equal to the warranty period of the main product, unless otherwise specified by the Contract. If the component product and its elements in the contract display a shorter warranty period than the main product, the counterparty has the right to file a claim against the seller and demand that the warranty period of the element be restored equal to the main product. If a component product has a longer warranty period than the main product, the buyer also has the right to make a claim in relation to such a defect in the product.

Transfer of goods for sale

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We hand over our goods for sale. You must first enter information about commission agents in the Counterparties directory. For such counterparties, check the Buyers box and draw up an agreement with the type of agreement “ With commission agent”

". The shipment of goods is processed in the same way as the sale of goods.

The fact of sale of our goods by a commission agent is documented in the document “Report of the commission agent on goods sold” (menu Documents – Sale). The document can be drawn up on the basis of the Sales of goods and services document.

1. In the “Counterparty Documents” journal, select the required document Sales of goods and services.
2. Menu Action - Based on - Commission agent's sales report. The document is filled out on the basis of the sales document; be sure to fill out the window for the method of settlement with the commission agent. If not all the goods are sold by the commission agent, then in the quantity column we put the quantity of goods sold and OK.
3. Registration of payment from the commission agent. Based on the commission agent's report on sales, we draw up a document for receipt of funds.

Types and differences of intermediary agreements

There are three types of contracts that are concluded when working with intermediaries.

How to take goods for sale

To do this: select the document “Commission Agent's Sales Report” from the menu – Action – Based on and select Incoming cash order (if payment is in cash) or Incoming Payment order, and then bank statement (if payment is by bank transfer).

Product returns

To return a product from a supplier, you must:

1. Menu Documents - Purchases - Receipt of goods and services, select the required receipt document.
2. Menu Action – Based on – Return of goods to the supplier.
3. A window will appear on the screen filled in based on the receipt document. If necessary, enter the quantity of the item being returned.

To process a product return from the buyer you must:

1. Menu Documents – Sales – Sales of goods and services, select the desired sale.
2. Menu Action – Based on – Return of goods from the buyer.
3. A window will appear on the screen, filled in based on the implementation document. If necessary, enter the quantity of the item being returned.

Removal

Deleting objects (hereinafter, by objects we mean directory elements, groups, documents) occurs in 2 stages. At the first stage, the object is marked for deletion. To do this, you need to select the object and press the “Delete” key on the keyboard and confirm the request to mark it for deletion. The object will be marked for deletion and a deletion sign will appear on its icon – a blue cross.

To unmark for deletion, you must select an object marked for deletion, press the “Delete” button and confirm the request to unmark for deletion. The object will remain in the database until it is physically removed from the database. Only a user who has full rights can physically delete objects from the database. A window will appear on the screen, at the top of which all objects marked for deletion are listed. Click on the “ Control”

"and the program checks whether we can delete the marked objects.
Then click on the “ Delete
” button.

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Date added: 2015-11-23; | Copyright infringement

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Accounting reflection of transactions for the purchase and sale of goods in retail when accounting for goods in purchase prices is carried out in the following sequence:

• receipt of products from the supplier, mutual settlements according to the agreement;
• displaying purchase prices in the accounting records of the enterprise, posting products to a retail warehouse or moving them from the main warehouse.
• sale of goods to a buyer purchasing it for personal use; mutual settlements with the customer, confirmation of payment;
• determining the financial results of the transaction, monitoring the results of the sale.

Retail trade refers to a type of trading activity that is associated with the purchase and subsequent sale of products to end consumers.

Note from the author! The main purpose of assets sold in retail trade is personal consumption. Sales of goods purchased for further resale are accounted for in wholesale trade.

In retail trade, the transaction is carried out on the basis of a purchase and sale agreement expressed orally. Payment is made in cash using cash registers in accordance with legislative changes in Federal Law 54-FZ of May 22, 2003, or by bank cards under an acquiring agreement if payment terminals are available in the store.

The accounting rules of a retail enterprise allow for the accounting of goods in both purchase and sales prices. The mechanism for accounting for goods in retail trade in purchase prices is identical to wholesale trade. The purchase of goods is displayed on the account. 41, an additional subaccount 41.2 is opened to account for retail goods.

Something to keep in mind! The procedure for accounting for products in the warehouse must be recorded in the company's accounting policy.

To summarize the results of entrepreneurial activity in retail trade, the financial result is determined, recorded in the company’s accounting records. 90. The basis document for monitoring is a retail sales report generated from cash register receipts at the end of a shift.

Basic transactions for retail trade when accounting for goods in purchase prices:

1. Purchasing goods from a supplier
   

   Operation	Wiring
   Receipt of received products in the warehouse	Dt41.2 Kt60
   Accounting for input VAT	Dt19.03 Kt60
   Accounting for transportation and procurement costs	Dt41 Kt60 – when transport costs are included in the purchase price
   	Dt44 Kt60 – with separate accounting of transport costs
   Payment to the supplier for purchased products	Dt60 Kt50.51
   Transfer of previously purchased goods to the appropriate retail warehouse	Dt41.2 Kt41.1

   Note from the author! The method of accounting for transport costs is chosen by the company independently and must be reflected in the company’s accounting policies.

2. Sales of goods to retail customers
   

   Operation	Wiring
   Transfer of products, write-off of costs	Dt90.02 Kt41.2
   Accounting for proceeds received from sales	Dt62.R Kt90.01 (in addition to account 62, a subaccount 62.R is opened, recording retail revenue)
   Accounting for non-cash payments of acquiring transactions	Dt57.03 Kt62R
   Receiving cash from customers	Dt50 Kt62R
   Crediting income from acquiring transactions to the current account	Dt51 Kt57.03 (Dt91.02 Kt57.03 – deduction of bank commission for payment processing).

3. Calculation of the financial result of the transaction
   Dt90 Kt99 – profit

   Dt99 Kt90 – loss

Setting up user rights

In our example, one organization is engaged in purchasing, and another is engaged in retail sales. In this case, between the purchase and sale of goods, we must carry out one more operation - the sale of goods between our own organizations. This operation can take a long time, as it requires several documents. Therefore, it will be inconvenient for users and customers if this operation is carried out before each retail sale.

We will take advantage of another opportunity: during the day we will reflect retail sales, and at the end of the day, with the help of special processing, all goods sold during the day will be sold from a wholesale organization to a retail organization. During the day, goods will be shipped “in the red” across the retail organization, so users need rights to make such shipments.

Let's go to the settings for additional user rights and set the appropriate rights.

Menu: Tools – Users – Setting up additional user rights

In the “Documents” group, set the flag “Allow exceeding the free balance of the organization’s goods”:

Click “OK” to save and close the additional rights setting.

If several users are engaged in retail shipping, you need to make this setting for each. You can indicate for which user the setting is being made at the top, in the “User/Group” field.

Important: this setting can only be made by an administrator (a user with full rights).

How to take goods for sale as an individual entrepreneur?

rubles (excluding VAT), transportation costs for delivery of goods amounted to 300 rubles. Accounting is carried out in purchase prices, transportation and procurement costs are included in the cost of production. The goods were put up for sale at 210 rubles per piece (100 pieces per batch). During the operating day, the store sold 30 units worth 6,300 rubles.

Accounting entries for the purchase of goods:

1. Dt41.1 Kt60 – 15,000 rub. – the container has arrived at the main warehouse.
2. Dt41.1 Kt60 – 300 rubles – delivery is included in the original price of the goods.
3. Dt41.1 Kt41.2 – 10,000 rubles – part of the goods was moved for retail sale.
4. Dt60 Kt51 – 15,300 rub. – full payment has been made to the supplier.

At the end of the working day, after closing the cash register shift, based on the retail sales report, the accountant of Sad LLC made the following accounting entries:

1. Dt62R Kt90.01 – 6,300 rubles – display of the revenue received per day from the sale of containers.
2. Dt90.02 Kt41 – 4,590 rubles – the cost of products sold is written off.
   Note! Formation of the initial price = (batch cost + TKR) / number of pieces in the batch = (15,000 + 300) / 100 = 153 rubles per unit.
3. Dt50 Kt62R – 6,300 rubles – all goods were paid for in cash.

To calculate the financial result, an analysis of the account is carried out. 90 and determination of the balance on the debit or credit of the account:

Since the store’s revenue exceeded the costs of purchasing containers, the limited liability company “Sad” made a profit from the sale of these products.

Display of financial result on account 99:

• Dt90 Kt99 – 1,710 rubles – profit.

Creating your own counterparties

It is necessary to create a counterparty for each of your own organizations in order to be able to make a sale from one organization to another in the future.

Let's open the "Organizations" directory and use the input based on.

Menu: Directories – Enterprise – Organizations

We will create a counterparty for the wholesale organization. Select it in the list, and using the “Enter based on” button, select the “Counterparties” item:

A wholesale organization is a supplier to a retail organization, so in the counterparty form that opens, be sure to check the “Supplier” flag:

It is also necessary to fill out other important details (TIN, checkpoint, addresses and telephone numbers).

Click the “Record” button to save the counterparty and go to the “Accounts and Agreements” tab.

At the moment of saving the counterparty, an agreement with the supplier was automatically created; you need to go into it and set our retail legal entity as an organization. face. It will also be more convenient to set the method of conducting mutual settlements “According to the agreement as a whole”, so that later you do not place orders between your own organizations:

The changed agreement must be saved and closed by clicking the “OK” button. We close the counterparty.

Next, we will create a counterparty for our retail organization in the same way. In this counterparty, we will definitely check the “Buyer” flag:

Let’s write down the counterparty, and on the “Accounts and Agreements” tab, we’ll correct the agreement:

Now our own counterparties are ready, we can use them for internal sales.

Features when returning from customers

In retail trade, the buyer may return previously purchased products in the following cases:

1. Failure to provide complete information about the properties of the product at the time of sale.
2. Defect detected.
   Something to keep in mind! Returns due to defects are possible even in the absence of a cash receipt or sales receipt.
3. Return of non-food quality goods that are not suitable for the buyer for one reason or another (providing a cash receipt is required).

In the accounting of the selling organization, settlements with customers for the return of products are recorded on account 76, data on previously received revenue and written-off costs are reversed.

Victor Stepanov, 2018-04-11

Responsibility for product safety

The intermediary is obliged to ensure the safety of the property entrusted to him (Article 891 of the Civil Code of the Russian Federation).
All conditions of this responsibility are fixed by law. However, when drawing up an agreement, the parties have the right to make some changes and introduce additional sanctions for violations. The most serious liability is for loss or damage to tangible goods accepted by the supplier. If such situations arise, the principal has the right to demand compensation for losses in full, unless otherwise stated in the contract.