How to close an account 42 trading margin. Trade margin in retail trade accounting entries
Account 42 “Trade margin” is intended to summarize information about trade margins (discounts, markups) on goods in organizations engaged in retail trade, if they are recorded at sales prices.
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 bills 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 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-up) on the balance of goods at the beginning of the month and 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.
Account 42 "Trade margin"
corresponds with accounts
| by debit | on loan |
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41 Products 44 Selling expenses 90 Sales 94 Shortages and losses from damage to valuables |
Application of the chart of accounts: account 42
- How should the markup (in percentage) be reflected in retail trade in accounting?
In accounting, account 42 “Trade margin” is used. Account 42 reflects information about trade margins (discounts, mark-ups...). Like any other operation, the markup... ;Goods" and the credit of account 42 "Trade margin" for the difference between the cost... of the selling price of goods on the credit of account 42 "Trade margin" is reversed to the debit... 600,000 rubles, and the trade margin (balance on account credit 42) is 100,000 rubles...
- Accounting for goods in a pharmacy
Account 41 “Goods”) is reduced by the amount of the trade margin (credit to account 42 “Trade margin”). Accounts for accounting for goods and trade margins... Chart of accounts approved... storage of goods. Account 42 “Trade margin” is intended to summarize information about trade margins (discounts, markups... on the debit of account 41 “Goods” and the credit of account 42 “Trade margin” for the amount of the trade margin - the difference...
- Formation of the initial (purchase) cost of goods in a retail trade organization
To reflect trade margins (discounts), account 42 “Trade margins”. The Instructions for account 42 “Trade margin”, approved by the Order... indicate that: “Account 42 “Trade margin” is intended to summarize information on trade margins (discounts, markups... additional transport costs. Account 42 “Trade margin” is credited "When accepting... the components of the trade margin in the following order: · account 42 “Trade margin” subaccount 42-1 “Trade margin”; · account 42 “Trade margin” subaccount 42-2 ...
- Retail trade in glass, porcelain, earthenware
- Retail
Trade margin (discount) account 42 “Trade margin”. The Instructions for account 42 “Trade margin”, Chart of Accounts indicate that: “Account 42 “Trade margin...” is intended to summarize information about trade margins... at sales prices. Account 42 “Trade margin” also takes into account discounts, ... transportation costs. Account 42 “Trade margin” is credited when accepting...
- Calculation of gross profit in a retail organization using sales prices
Reverse the amount of the trade margin reflected in account 42 “Trade margin”. This... invoice 42 “Trade margin” for the month); N in - trade margin on disposed goods (debit turnover on account 42 “Trade margin ... account 42 “Trade margin”); N in – trade margin on disposed goods (debit turnover on account 42 “Trade margin”); Nk - trade margin... on the balance of goods at the end of the reporting period (account balance 42 “Trade margin...
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Taking into account the trade margin, naturally, account 41 “Goods” arose in correspondence with account 42 “Trade margin”. In addition... in relation to account 42 “Trade margin” it was said: “Account 42 “Trade margin” is intended to summarize information on trade margins (discounts... sub-accounts, namely: · 42.1 “Trade margin”; · 42.2 “VAT ". Correspondence of accounts Amount, rubles Contents... transactions Debit Credit 41 "Goods" 42.1 "Trade margin...
- Preparation of documents and determination of financial results from the provision of catering services
The structure of the trade margin in the organization Diana LLC under account 42 “Trade margin” the following sub-accounts are opened: 42.1 “Trade margin”; 42 ... balance and credit turnover on account 42 “Trade margin” (amount A). 2. The final sums up... maintains analytical accounting for account 42 “Trade margin” (42.1 “Trade margin” and 42.2 “VAT”), then a similar... “sub-account “Cost of sales” 42.1 “Trade margin” 2048 Trade margin is reversed , attributable to sold products...
- Markdown of goods. Consider the nuances
The amount of the trade margin, then the accountant makes a reversing entry in the debit of account 41 ... in correspondence with the credit of account 42 “Trade margin”. EXAMPLE 2 ... 2 pcs.) - the realized trade margin was reversed; DEBIT 90 subaccount “VAT” ... . If the amount of the markdown exceeds the trade margin (that is, the sales value... the entire amount of the trade margin: DEBIT 41 CREDIT 42 - the trade margin on discounted items is reversed... - the markdown of goods in excess of the trade margin is reflected. If we approach the situation formally...
- Accounting for retail sales of glass, porcelain, earthenware
That is, reverse the amount of the trade margin reflected in account 42 “Trade margin”. According to the Instructions for the Plan... of the month and turnover on the credit of account 42 “Trade margin” (without taking into account reversed amounts) by... the period (balance of account 42 “Trade margin” at the beginning of the reporting period); TN p - trade margin on goods...; ТН в – trade margin on disposed goods (turnover in the debit of account 42 “Trade margin”); T – trade turnover... in the amount of 80,000 rubles; For account 42 “Trade margin” - 15,514 rubles; Behind...
- Retail trade of books
- Furniture retail
Retail trade organizations reflect the trade margin on the credit of account 42 “Trade margin” in correspondence with the debit... of account 41 “Goods”. Proceeds from the sale..., that is, reverse the amount of the trade margin reflected in account 42 “Trade margin”. This difference, representing the gross... . All goods have a trade markup of 40%. Correspondence of invoices Amount, rubles Contents of the transaction...
- Features of retail trade in air conditioners and ventilation equipment
Retail trade organizations reflect the trade margin on the credit of account 42 “Trade margin” in correspondence with the debit... of account 41 “Goods”. Proceeds from the sale..., that is, reverse the amount of the trade margin reflected in account 42 “Trade margin”. This difference, representing the gross... . All goods have a trade markup of 40%. Correspondence of invoices Amount, rubles Contents of the transaction...
- Accounting price of products (raw materials) in public catering
Trade margin. And since it was possible to account for raw materials taking into account the trade margin, naturally, an account arose... 41 “Goods” in correspondence with account 42 “Trade margin”. Entry... or account 41 “Goods”, or at the selling price with the addition of a trade margin and..., respectively, with reflection on account 41 “Goods... adding a trade margin. Let’s assume that at Bogatyr LLC the trade margin is...
- Accounting for the sale of finished products and determining the financial result of a catering organization
Then, in the credit of account 42 “Trade margin”, the amounts of trade discounts and markups on... prices are taken into account as accounting prices; the trade margin is a source of income.
... » 42 “Trade margin” - reversed The trade discount (margin) relating to sold products and goods is written off Trade margin, ... in practice there are several ways to determine the trade margin, however, the most common is... (account 41.2) Using the average percentage, you can determine what trade margin is...
At public catering establishments, this account takes into account the amounts of trade discounts and mark-ups on food products and goods located in buffets, pantries, 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.
Account 42 “Trade margin” also takes into account discounts provided by suppliers to trading organizations for possible losses of goods, as well as for reimbursement of additional transportation costs.
The amounts of discounts (mark-ups) in the part related to goods sold are reversed to the credit of account 42 “Trade margin” and the debit of account 46 “Sales of products (works, services)”. The amounts of discounts (mark-ups) in the part related to goods sold and released from warehouses and bases are determined according to issued invoices and 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.
The amount of discount (mark-up) on the balance of unsold goods at retail enterprises can be determined by a percentage calculated based on the ratio of the amount of discounts (mark-up) on the balance of goods at the beginning of the month and turnover under the credit of account 42 "Trade margin", reduced by the amount of turnover the debit of account 42 “Trade margin” (for other write-offs), to the amount of goods sold during the month (at discount prices) and the balance of goods at the end of the month (at discount prices).
If the accounting of products in pantries, in production and in the buffets of public catering enterprises is carried out at sales prices (with a markup), then the realized trade discount (margin) is determined in the manner adopted at retail trade enterprises. If products in pantries are accounted for at sales or weighted average prices (without markups), and in production and in buffets - at sales prices (with a markup), then realized markups and realized trade discounts are calculated separately.
When writing off the cost of missing and stolen inventory items, the amounts of discounts (markups) related to these assets are reflected in trade, supply and sales enterprises by entries in the debit of account 42 “Trade margin” and the credit of account 83 “Deferred income” (subaccount 3 "The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables").
Account 42 is divided into subaccounts:
42-1 "Trade margin (discount, cape)";
42-2 "Supplier discount for reimbursement of transportation costs."
Subaccount 42-1 takes into account the amounts of discounts (mark-ups) on transactions related to the receipt and sale of goods. When receiving goods from a supplier with a discount on the purchase price, account 41 is debited and accounts are credited: 60 - for the purchase price (amount paid) and 42-1 - for the discount amount.
The trade discount (cape) is distributed monthly on goods sold and goods remaining in the warehouse and in safekeeping.
In the absence of fixed prices for goods, the amount of discount (mark-up) on the balance of unsold goods in supply organizations and retail enterprises may be determined based on the average percentage.
Subaccount 42-2 takes into account the amount of discounts on the retail cost of goods provided by suppliers to trading organizations and other enterprises to reimburse their costs for the delivery and sale of goods. The indicated discounts, taken into account on the credit of account 42-2, are reversed from this subaccount to the debit of account 46. In particular, agricultural enterprises in this subaccount reflect the amount of discounts provided to them by consumer societies from the retail cost of fuels and lubricants to cover the costs of their delivery and sale from their oil warehouses to individual transport owners in cash through the farm cash desk.
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 and public catering enterprises and to goods shipped.
Account 42 “Trade margin” corresponds with the accounts:
┌──────────────────────────────────────────────────────┬─────────┐ │ Business transaction │Correspondence- ││ │ponding-│ │ │total account │ ├──────────────────────────────────────────────────────┼─────────┤ │ By debit of the account │ │ │ │ │ │Providing the amount of trade margin (discounts, │ 40, 41 │ │capes) on products and goods sold to customers│ │ │distributed by public catering establishments, │ │ │own products to buffets (counted on one │ │ │balance sheet) and when providing lunches to your employees, │ │ │returned to suppliers, etc. │ │ │ │ │ │Providing wholesale trade enterprises (wholesale │ 42 │ │warehouse) discounts on goods sold to enterprises │ │ │retail trade, being on the same balance sheet with │ │ │wholesale warehouse │ │ │ │ │ │other enterprises (organizations) for compensation │ │ │delivery and sales costs, possible losses from │ │ │curtain of containers and waste during the sale of certain types│ │ │goods, discounts (capes) on goods found in │ ││excess │ │ │ │ │ │Reflection in supply organizations of the trading amount │ 43 │ │supplier discounts on goods when they are sold │ ││in transit │ │ │ │ │ │Reversal of the amount provided by suppliers │ 46 │ │discounts (cover-ups) on goods sold │ │ └──────────────────────────────────────────────────────┴─────────┘One of the types of entrepreneurship is trade in products and goods wholesale and retail. In this case, the seller’s profit is considered to be the trade margin, which is the difference between the initial cost of the product and the final selling price. In the article we will analyze the meaning and definition of trade margins, as well as accounting entries for account 42.
Trade margin value
In order to obtain the planned profit, the seller, when selling goods, forms the cost using the amount of markup on the original cost. The resulting difference must cover all estimated costs, including the following:
- VAT and other indirect taxes;
- sales costs (third-party services, employee salaries);
- other expenses.
At the same time, the markup ensures not only the covering of expenses, but also the profit of the seller. At the same time, the value of the trade margin should not impede the further competitiveness of the product on the market in comparison with other similar items.
Video lesson. Account 42 in accounting “Trade margin”: examples
Video lesson on accounting for account 42 “Trade margin”. The lesson is taught by the chief accountant, expert, site teacher Gandeva N.V. Typical situations, examples and wiring are considered ⇓
Determination of trade margin
To determine the final cost of goods in wholesale and retail trade, different algorithms are used.
When selling wholesale, the trade margin is the difference between the wholesale selling price and the purchase price.
To account for retail trade, it is allowed to accept goods not only at cost, but also at final selling prices. Such actions are permissible, since sometimes it is impossible to determine the natural value of a unit of goods. An exception is a unit of large products, for example, household appliances. But when selling smaller goods (office supplies, food), detailed accounting is impossible. In retail companies, it is preferable in such cases to account for goods at selling prices.
The selling price of a product consists of the cost price and an added margin. The latter value can be established by organizations independently, with some exceptions indicated below.
It is possible to set a markup using the Register of Retail Prices, approved by the manager. For any type of product, information is provided about the supplier, the purchase price, the amount of markup in % terms, and the final market price. Each place of subsequent sale can have its own price.
The approved register may look like this:
| Product | Provider | Cost price | Markup 1 | Retail price 1 | Markup 2 | Retail price 2 |
| Pen | LLC "Prestige" | 45.00 rub. | 30% | 58.50 rub. | 35% | 60.75 rub. |
| Pen | LLC "Titan" | RUB 54.00 | 30% | 70.20 rub. | 35% | RUR 72.90 |
| Pencil | LLC "Dream" | 25.00 rub. | 30% | RUR 32.50 | 35% | 33.75 rub. |
The markup can also be uniform for all types of goods or depend on their type. It is recommended that the chosen method of determining retail prices be fixed in the current accounting policy.
State regulation of pricing
Prices for certain products are controlled by the state. The government determines the acceptable price for certain goods that have special social significance. If a product is on the List of Price-Controlled Products, then their total cost, including markup, must be formed in accordance with current laws and regulations at the federal and local levels.
If there is a steady increase in prices for goods of social importance, the Government has the right to temporarily limit their maximum limit. But this can be done if the price increase level exceeds 30% over a 30-day period. The maximum permissible value of the cost of such goods, established by the Government, can be maintained for up to 90 days.
Socially significant goods include the following: meat, milk, sunflower oil and butter, flour, eggs, sugar, salt, bread, cereals, potatoes, some types of fruits and vegetables. In addition to food products, the list of goods for which control over selling prices can be established includes children's products, medicines, medical products, goods intended for sale in the Far North and regions equivalent to it.
If cases of overpricing are detected for goods regulated by states, the responsible persons and organizations will face fines. For management, fines of up to 50,000 rubles are provided, for legal entities - in the amount of twice the amount of revenue exceeded as a result of overstatement for the entire period of overstatement, but for a total duration of no more than a year.
Accounting for trade margins (account 42: postings)
In the accounting of trade enterprises, trade margins are accounted for separately. For these purposes, the “Trade margin” account is used. All kinds of discounts and product losses and other data can also be reflected here.
When determining the markup, the following entries can be used:
- Dt 41-2 - Kt 42 - the extra charge is reflected.
- Dt 90 - Kt 42 - the amount of markup due to damage or loss of goods is reversed.
For the balance of goods, the markup is determined as follows: a percentage consisting of the ratio at the beginning of the month of the amount of the markup on inventory balances and received for the month to the amount of goods sold and final balances. The amount for goods sold is determined based on sales prices.
In organizations that pay VAT, the formation and accounting of markups is different. For example, tax defaulters (organizations on the simplified tax system or exempt from VAT) create a markup on account 42 itself.
If a trading company is a payer of this indirect tax, then it must use 2 subaccounts:
- 42-1 - accrued markup on the price from the supplier;
- 42-2 - VAT on the sales price, which is part of the markup.
When selling goods at retail, the tax amount is included in the final price.
Example. A trading company, which is a VAT payer, purchased goods for further sale at a price of 354 rubles per unit, including 18% VAT. Quantity of goods: 80 pieces. The trade margin is 20%. In accounting, the company uses subaccounts 42-1 and 42-2.
The following transactions will be reflected in the accounting:
Dt 41-2 - Kt 60 - 300*80=24,000 rub. - goods received from the supplier.
Dt 19 - Kt 60 - 54*80*=4320 rub. ― reflected input VAT from the supplier.
Dt 68 ― Kt 19 ― 4320 rub. ― the tax amount is accepted for deduction.
Dt 41-2 ― Kt 42-1 ― 4800 rub. ― trade margin on the price of goods without tax.
Dt 41-2 ― Kt 42-2 ― 864 rub. ― VAT is taken into account as part of the trade margin.
The total markup amount is 4800 rubles. + 864 rub. = 5664 rubles for the total batch of goods received. At the same time, the selling price of 1 unit of goods is 424.80 rubles.
In some circumstances, the trading margin may be reduced. This happens due to a sale and the need for a markdown. The operation to reduce the markup is reversed by the following posting:
Dt 41 - Kt 42 - reversal according to the amount of the markup.
Dt 91-2 - Kt 41 - excess of the reduction amount over the markup.
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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| Dt | CT | Wiring description | A document base |
| 41 | 42 | Reflection of the amount of trade margin on goods received/reflection of write-off of trade margin (markdown of goods) | Register of retail prices |
| 44 | 42 | The write-off of the amount of trade margin on goods used for own needs is reflected | Accounting information |
| 90.02 | 42 | The amount of the trade margin has been reversed (realized trade margin) | Register of retail prices, Accounting certificate |
| 94 | 42 | The write-off of the amount of trade margin on disposed goods as a result of shortage/damage is reflected. | Inventory report, Inventory list, Accounting certificate |
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:
| Dt | CT | Transaction amount, rub. | Wiring description | A document base |
| 41 | 60 | 16 000 | Receipt of goods from the supplier | Packing list |
| 19 | 60 | 2 880 | VAT accepted for accounting | Packing list |
| 68 VAT | 19 | 2 880 | Tax deduction received | Invoice |
| 60 | 51 | 18 880 | Payment has been made to the supplier for the goods | Bank statement/ Payment order |
| 41 | 42 | 9 488 | The trade margin on goods received is reflected | Register of retail prices |
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:
| Dt | CT | Transaction amount, rub. | Wiring description | A document base |
| 50 | 90.01 | 25 488 | Revenue from the sale of goods is reflected | PKO (KO-1) |
| 90.02 | 41 | 25 488 | The book value of goods has been written off | Implementation report |
| 90.02 | 42 | 9 488 | Realized trade margin reversed | Register of retail prices, Accounting certificate-calculation |
| 90.03 | 68 VAT | 3 888 | VAT accrued for payment to the budget | Implementation report |
| 90.09 | 99 | 5 600 | Financial result from the sale of goods | SALT |
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.
The trade margin indicator is used when setting prices for goods sold by retail enterprises. To record the amounts of trade margins, account 42 is used. In the article, we will talk about the procedure for forming the realized margin on a product and use account 42 as an example.
According to the law, each enterprise has the right to independently determine the retail price of the goods sold. Consequently, the amount of the trade margin and, as a consequence, the selling price of the goods is determined by the organization in each individual case. At the same time, according to the recommendations of the Ministry of Economy, the selling price of the product must correspond to market conditions, as well as cover possible sales costs and include the amount of income that the organization plans to receive from.
The amount of the trade margin is determined as a percentage of the purchase price of the goods. When deciding on the amount of trade markup on a product, the organization must record this indicator in the register of retail prices. This document is the basis for recording transactions on account 42. The law does not establish a mandatory form in which the register must be compiled. An organization can independently draw up a register form and approve its form in accounting documents.
Subaccounts 42 accounts:
Typical postings for account 42
To reflect generalized information about the amounts of markup on goods, account 42 is used. According to Kt 42, the amounts of accrued trade margins are carried out, according to Dt 42 - write-off of the margin in connection with the sale of goods, reduction of the amount of the margin, etc. Consider count 42:
Creating a markup on a product - example
LLC "Velikan" purchased from LLC "Magnit" a consignment of goods (150 irons) worth 324,500 rubles, VAT 49,500 rubles. The trade margin on the goods was 35%. When determining the amount of the trade margin and the sales price for the goods, the accountant of Velikan LLC made the following calculations:
- The trade margin for a consignment of goods is RUB 96,250. ((RUB 324,500 - RUB 49,500) * 35%).
- The selling price of the consignment is RUB 371,250. (RUB 324,500 - RUB 49,500 + RUB 96,250).
- Retail price of a product unit (one iron) is RUB 2,475. (RUB 371,250 / 15 pcs.).
Reflecting transactions in accounting, the accountant of Velikan LLC made the following entries:
Postings for writing off margins on goods sold
Rynok Plus LLC operates in the retail trade sector. According to the accounting policy, goods at the enterprise are accounted for at their selling price.
As of 02/01/2016, in the accounting records of Rynok Plus LLC, the balance for Dt 41 is 471,200 rubles, for Kt 42 - 193,000 rubles.
During February 2016, Market Plus LLC carried out the following operations:
- Goods were purchased for the amount of 942,000 rubles. without VAT. Trade margin - 403,000 rubles. Selling price - RUB 1,345,000. (942,000 rub. + 403,000 rub.).
- Goods sold for the amount of RUB 1,418,300, VAT RUB 216,351. Costs for selling goods - 88,200 rubles.
The cost of the goods, the balance of which is listed as of February 2016, amounted to 397,900 rubles. (RUB 471,200 + RUB 1,345,000 - RUB 1,418,300).
The average percentage of markup applied to sold products was calculated by the accountant at Rynok Plus LLC as follows:
((RUB 193,000 + RUB 403,000) / (RUB 1,418,300 + RUB 397,900) * 100%) = 32.81%.
The following entries were made in the accounting of Rynok Plus LLC:
| Dt | CT | Description | Sum | Document |
| 50 | 90.1 | Revenue for February 2016 went to the cash desk of Rynok Plus LLC | RUB 1,418,300 | Receipt cash order |
| 90.2 | 41 | The selling price of goods sold is reflected in expenses | RUB 1,418,300 | Implementation report |
| 90.2 | 42 | Reversal of trade margin on goods sold (RUB 1,418,300 * 32.81%) | RUB 465,345 | Register of retail prices, accounting certificate-calculation |
| 90.3 | 68 VAT | The amount of VAT accrued on the goods sold | RUB 216,351 | Implementation report |
| 90.2 | 44 | Selling costs are reflected as expenses | RUB 88,200 | Expense report |
| 90.9 | 99 | Based on the results of February 2016, the amount of the financial result is reflected (RUB 465,345 - RUB 216,351 - RUB 88,200) | RUB 160,794 | Turnover balance sheet |
