company during the economic activities is not only a buyer of commodities and materials, but also the seller of goods manufactured of a product or service provided.In this situation, there are always settlements with buyers and customers, both in the case of the sale of services, and in the case of purchases of goods.
In this regard, there are basic types of calculations with buyers and customers:
1.Oplachivayutsya actual work performed and delivered tovary.V case justificatory documentation by which payment transactions are carried out - it is a Sales Invoice, bill, an act of acceptancethe work performed, is rarely used for something else, but in the case of calculations with an individual it can be mainly cash and (or) receipt.
2.Avansovy payments (advance payment) for the upcoming delivery and outstanding work.Justificatory sluchayah- documentation in such a contract or invoice.
basis to reflect the settlements with buyers and customers accounting - a bank statements.During the sum received from the buyer and credited to the account (in the bank statements is in the "Loan"), reflected in accounting provodkovoy graph in the debit account and credit account "Settlements with buyers and customers" .Predoplata that get inCompany's account is recorded as accounts payable to customers.With this amount of VAT paid as an advance payment is included in taxable oborou.Settlement of advances to Account 681 "Settlement of advances received" (If the constant "Highlight advance" is set to "Yes").
In principle, this basic methodology, reflecting payments to customers, but today the customer requirements are quite different, and often go beyond the conventional boundaries.But despite this, the self-respecting company should do everything to customer records produced at the highest level.Moreover, the account of the buyer the opportunity to carry on with the help of special software, which greatly simplifies and speeds up the process and give additional opportunities.With this trading program maintains a database, automated sales activities, financial departments and other departments and some of the goals, for example, detailed statistical records, you can configure additional use optsiey.Obychno 1c program or others like it.
For any company, especially with a large turnover, important problem is keeping track of timely proplat.Est many different options to control their own payment schetov.Programmoy governs how the facts of the cash flow - as payment for goods (products) or as an advance for the comingdelivery.Decisions are made, taking into account the analysis is based on the balance of accounts and orders for specific counterparties.
If for counterparties on the orders of number of receivables, the donation received is treated as a payment on account of repayment of those debts, otherwise the situation - as predoplaty.Esli amount received exceeds the amount of debts and receivables absent, half of the money receivedor all of the amount attributed to the credit of account 681 (In that situation, if you set the constant "Highlight advance payment").If an advance is subject to added tax rates, the wiring is formed on the debit accounts 643.V general, settlements between the customer and the customer is carried out on the accounts of "Settlements with buyers and customers" (in the context of the buyer (customer) (subkonto "Counterparty") and documentation-Ordering (subkonto "Order")).
Accounting for income from the sale of the finished product, goods purchased for resale, services are at the appropriate subaccount accounts "Revenue from sales": "Yields from the sale of the finished product", "Income from the sale of goods", "The yield from the sale of works and services".Given debit accounts "cost of sales" reflect the production cost of sales of the product, work, service, then there is the actual cost of goods sold.If the cost accounting configurations are maintained without using the account of Class 9 (in a generally constant "Using an expense account" is set to "Only Grade 8"), the cost of sales will be written off immediately to the account 791 "The results of the basic work."
use of automation programs, which are carried out calculations with buyers and customers is already normal procedure Casual today and thanks stenographic precision, allow to resolve almost any arising disputes.
