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3.2. The book keeping technique at combination of the standard system of the taxation and system of the taxation in the form of the uniform tax to the made income in sales efforts

As a result of dissertational research by us is offered the developed technique of the separate account at combination of the standard system of the taxation and system of the taxation in the form of the uniform tax to the made income in sales efforts on Joint-Stock Company example Farma plus
Thus we will consider the registration period - 1 quarter 2007 the Given period is the tax period concerning ENVD following the results of which all necessary indicators for drawing up of tax declarations under the VAT are formed, ENVD, the intermediate tax reporting for accounting periods on ESN, to instalments on obligatory pension insurance, to the profit tax of the organisations, the tax to property of the organisations, intermediate
122 accounts. The offered technique can in the similar
Order to be applied and during the subsequent periods.
The general data about the enterprise:
1) Number of workers - 72 persons, from them:
Administrative and managerial staff - 8 persons;
The workers taken directly in wholesale trade - 4 persons;
The workers taken directly in retail trade - 48 persons;
obsuzhivajushchy staff, including the workers responsible for storage of the goods in a warehouse - 12 persons.
Wholesale trade is conducted from a warehouse which total area makes 1 200 м2, thus 1 100 м2 is used for goods storage, 100 м2 is allocated for holiday of the goods to wholesale buyers, periodically the goods to wholesale buyers, such as schools, kindergartens, are released and is direct from drugstores.
Retail trade is conducted through 6 drugstores, in each of which according to the list of staff 8 persons work: managing a drugstore, 4 pharmacists, the cleaner and 2 watchmen. Buildings of 4 drugstores are in the property, buildings of 2 drugstores are used under lease arrangements. The lots possessed under drugstores, being in the property is-use the enterprise on the basis of certificates on the right of permanent use on the earth.
As of January, 01st, 2007 in the organisation account the objects of permanent assets presented in the registration register (table 3.2) were.
At construction of the separate account the positions of a registration policy presented in the appendix 1 are used.
Table 3.2 the Registration register of the permanent assets which are on a balance sheet as of January, 01st (a code of form УР-1)
Rbl.
№ p/p Name Pervona-chalnaja stoi-most Nachis-lennaja amorti-zatsija Ostatochn.
St on
01.01 Term on-lezn. isp., month of the Abacus of the account of 1 Building, including: 44781500 13422665 31358835 1.1 Buildings of a general purpose, including: 28343000 9903025 18439975 01/3 1.1.1 Office building 15780000 5610667 10169333 360 01/3 1.1.2. A building of a warehouse 12563000 4292358 8270642 360 01/3 1.2 Buildings intended for retail trade, including: 16438500 3519640 12918860 360 01/2 1.2.1 Building of a drugstore № 1 3784500 893563 2890938 360 01/2 1.2.2 Building of a drugstore № 2 4678000 1013567 3664433 360 01/2 1.2.3 Building of a drugstore № 3 3745000 977861 2767139 360 01/2 1.2.4 Building of a drugstore № 4 4231000 634650 3596350 360 01/2 2 Means of transport, including: 1287700 615667 672033 2.1 car, VAZ, about-sluzhivajushchy administration 246700 92513 154188 72 01/3 2.2 lorry, GAS № 1, gru-call carrying out delivery to wholesale buyers and in drugstores 478000 261762 216238 84 01/3 2.3 lorry, GAS № 2, gru-call carrying out delivery to wholesale buyers and in drugstores 563000 261393 301607 84 01/3 3 Equipment of a warehouse, including 1936800 1032960 903840 60 3.1 in department of storage of the goods 1467500 782667 684833 60 01/3 3.2 in department of wholesales 469300 250293 219007 60 01/1 4 Trading equipment in apte-kah, including: 4050000 1917317 2132683 01/2 4.1 in a drugstore № 1 739200 443520 295680 60 01/2 4.2 in a drugstore № 2 834000 347500 486500 60 01/2 4.3 in a drugstore № 3 538200 251160 287040 60 01/2 4.4 in a drugstore № 4 629500 335733 293767 60 01/2 4.5 in a drugstore № 5 472900 204923 267977 60 01/2 4.6 in a drugstore № 6 836200 334480 501720 60 01/2 5 Office furniture in administra-tivnom a building 637280 244291 392989 60 01/3 6 Computers and org.
Engineering in an office building 345600 201600 144000 36 01/3 Total 53038880 17434500 35604380 Economic operations of Joint-Stock Company Farma plus for 1 quarter on acquisition and sale of goods, and also their reflexion in book keeping ot-razhajutsja in the registration registers presented in tables 3.3 - 3.6.
124
Table 3.3 the Register of the account of availability, receipt and sale of goods under the prices of suppliers (a code of form УР-2)
Rbl. № p/p the Kind of operation January February March Total 1 quarter 1. Stock on hand on the period beginning, including: 7567708 7 450 711 7 004 049 7567708
Warehouse 4853420 5745671 5551714 4853420
Drugstore № 1 578934 428844 628334 578934
Drugstore № 2 463550 225914 299631 463550
Drugstore № 3 528600 148947 92876 528600
Drugstore № 4 352836 278217 69510 352836
Drugstore № 5 378220 304 260 153 802 378220
Drugstore № 6 412148 318858 208182 412148 2. The goods (including the VAT of 10 %) 8750340 8560349 9845600 27156289 3 have acted. It is transmitted the goods from a warehouse to drugstores, including: 4582489 5075406 6763948 16421843
Drugstore № 1 634500 837290 834692 2306482
Drugstore № 2 948820 1140610 1032087 3121517
Drugstore № 3 837610 920329 1534630 3292569
Drugstore № 4 658329 626793 1154390 2439512
Drugstore № 5 872940 826490 1073459 2772889
Drugstore № 6 630290 723894 1134690 2488874 4. The Purchase price of the goods sold wholesale buyers from a warehouse (including the VAT) 3275600 3678900 2460378 9414878 5. The Purchase price of the goods sold by the gross through drugstores (from the VAT), including: 1 046 000 854 398 577 080 2477478
Drugstore № 1 0 0 0 0
Drugstore № 2 354000 331930 84300 770230
Drugstore № 3 380000 239000 360780 979780
Drugstore № 4 0 0 0 0
Drugstore № 5 312 000 283468 132000 727468
Drugstore № 6 0 0 0 0 6. Total a purchase price of the goods sold by the gross, including the VAT 4 321 600 4 533 298 3 037 458 11892356 7. The Purchase price of the goods sold at retail through drugstores, including: 4545737 4473713 4445888 13465338
Drugstore № 1 784590 637800 834570 2256960
Drugstore № 2 832456 734963 632900 2200319
Drugstore № 3 837263 737400 732690 2307353
Drugstore № 4 732948 835500 738200 2306648
Drugstore № 5 634900 693480 568934 1897314
Drugstore № 6 723580 834570 938594 2496744 8. Total a purchase price realised that: 8 867 337 9 007 011 7 483 346 25357694 9. Stock on hand on the period end, including: 7 450 711 7 004 049 9 366 303 9 366 303
Warehouse 5745671 5551714 6172988 6 172 988
Drugstore № 1 428844 628334 628456 628 456
Drugstore № 2 225914 299631 614518 614518
Drugstore № 3 148947 92876 534036 534 036
Drugstore № 4 278217 69510 485700 485 700
Drugstore № 5 304 260 153 802 526 327 526 327
Drugstore № 6 318858 208182 404278 404 278
125
Table 3.4 the Registration register on realisation of the goods to buyers (a code of form УР-3)
Rbl.
№ p/p the Indicator January February March Total 1 quarter 1. A gain from realisation of the goods to wholesale buyers, including the VAT, including 5402000 5666623 3796823 14865445
Warehouse 4094500 4598625 3075473 11768598
Drugstores, including: 1307500 1067998 721350 3096848
Drugstore № 1 0 0 0 0
Drugstore № 2 442500 414913 105375 962788
Drugstore № 3 475000 298750 450975 1224725
Drugstore № 4 0 0 0 0
Drugstore № 5 390000 354335 165000 909335
Drugstore № 6 0 0 0 0 2. A gain from realisation of the goods at retail, including 6364032 6263198 6224243 18851473
Drugstore № 1 1098426 892920 1168398 3159744
Drugstore № 2 1165438 1028948 886060 3080447
Drugstore № 3 1172168 1032360 1025766 3230294
Drugstore № 4 1026127 1169700 1033480 3229307
Drugstore № 5 888860 970872 796508 2656240
The drugstore № 6 1013012 1168398 1314032 3495442 TOTAL a gain from realisation 11766032 11929821 10021066 33716918 Following the results of work for every month, and also following the results of a quarter proiz-is found account of a share of a gain from realisation by each kind of activity in total amount of incomes of realisation of the enterprise and the accounting inquiry under the form presented in table 3.5 is made out.
Operations on receipt and sale of goods find the reflexion in book keeping with use of the coding of the work plan for the accounts offered for Joint-Stock Company Farma plus in paragraph 3.1 present rabo (table 3.6).
126
Table 3.5 the Accounting inquiry-account of a share of a gain from realisation by each kind of activity in incomes of enterprise realisation in whole and each drugstore separately (a code of form БС-1)
Rbl. № 1 Indicator p/p January, 1st February March Total 1 quarter On the enterprise as a whole (УР-3) 1. A gain from realisation without the VAT, including: 11 274 941 11 414 673 9 675 900 32 365 514 2. A gain from realisation of the goods by the gross without the VAT 4 910 909 5 151 475 3 451 657 13514041 3. A gain from realisation of the goods at retail 6 364 032 6 263 198 6 224 243 18 851 473 4. A share of wholesales, % 43,56 45,13 35,67 41,75 5. A share of retails, % 56,44 54,87 64,33 58,25 On each drugstore separately (УР-3) the Drugstore № 1 1. A drugstore gain of everything, without the VAT, 1098426 892920 1168398 3159744 2. Including it is sold by wholesale 0 0 0 0 3. Including it is sold at retail 1098426 892920 1168398 3159744 4. A share optov. Sales in a gain, % 0 0 0 0 5. A share rozn. Sales in a gain, % 100 100 100 100 Drugstore № 2 1. A drugstore gain of everything, without the VAT, 1567711 1406142 981855 3955709 2. Including it is sold by wholesale 402273 377194 95795 875262 3. Including it is sold at retail 1165438 1028948 886060 3080447 4. A share optov. Sales in a gain, % 25,66 26,82 9,76 22,13 5. A share rozn. Sales in a gain, % 74,34 73,18 90,24 77,87 Drugstore № 3 1. A drugstore gain of everything, without the VAT, 1603986 1303951 1435743 4343680 2. Including it is sold by wholesale 431818 271591 409977 1113386 3. Including it is sold at retail 1172168 1032360 1025766 3230294 4. A share optov. Sales in a gain, % 26,92 20,83 28,56 25,63 5. A share rozn. Sales in a gain, % 73,08 79,17 71,44 74,37 Drugstore № 4 1. A drugstore gain of everything, without the VAT, 1026127 1169700 1033480 3229307 2. Including it is sold by wholesale 0 0 0 0 3. Including it is sold at retail 1026127 1169700 1033480 3229307 4. A share optov. Sales in a gain, % 0 0 0 0 5. A share rozn. Sales in a gain, % 100 100 100 100 Drugstore № 5 1. A drugstore gain of everything, without the VAT, 1243405 1292995 946508 3482908 2. Including it is sold by wholesale 354545 322123 150000 826668 3. Including it is sold at retail 888860 970872 796508 2656240 4. A share optov. Sales in a gain, % 28,51 24,91 15,85 23,73 5. A share rozn. Sales in a gain, % 71,49 75,09 84,15 76,27 Drugstore № 6 1. A drugstore gain of everything, without the VAT, 1013012 1168398 1314032 3495442 2. Including it is sold by wholesale 0 0 0 0 3. Including it is sold at retail 1013012 1168398 1314032 3495442 4. A share optov. Sales in a gain, % 0 0 0 0 5. A share rozn. Sales in a gain, % 100 100 100 100
Table 3.6
Reflexion in book keeping of operations on receipt and sale of goods (УР-2, УР-3, БС-1)
№ p/p the Contents of operation the Correspondence of accounts the Sum, rbl.

Dt Kt January February March 1. The goods from suppliers without the VAT 41/3 60 7 954 855 (8750340/110x100) 7 78 2 135 (8560349/110x100) 8 950 545 (9845600/110x100) 2 have acted on a warehouse. It is allocated by the VAT, presented by suppliers 19/3 60 795 485 (8750340/110x10) 778 214 (8560349/110x10) 895 055 (9845600/110x10) j. The VAT presented by suppliers, is included in cost of the goods 41/3 19/3 795 485 778 214 895 055 4. From a warehouse the goods are transmitted to drugstores 41/2 41/3 4 582 489 5 075 406 6 763 948 5. From a warehouse in wholesale realisation the goods shipped to wholesale buyers 41/1 41/3 3 275 600 3 678 900 2 460 378 6 are transferred. The VAT included earlier in cost of the goods 19/1 41/1 297 782 (3275600/110x10) 334 445 (3 678 900/110x10) 223 671 (2 460 378/110x10) 7 is restored. Starts to a deduction at accounts with the VAT budget, concerning the goods realised by wholesale of the 68/VAT 19/1 297 782 334 445 223 671 8. From roznitsy in wholesale realisation the goods shipped to wholesale buyers from drugstores 41/1 41/2 1 046 000 854 398 577 080 9 are transferred. The VAT included earlier in cost of the goods 19/1 41/1 95 091 (1046000/110x10) 77 673 (854 398/110x10) 52 462 (577 080/110x10) 10 is restored. Starts to a deduction at accounts with the VAT budget, concerning the goods realised by wholesale of the 68/VAT 19/1 95 091 77 673 52 462 11. The gain from sale of goods by wholesale 62 90/1.1 5 402 000 5 666 623 3 796 823 12 is reflected. It is allocated to payment in the budget of the VAT from turn-overs on realisation by wholesale 90/3 68 491 091
(5402000/110x10) 515 147 (5 666 623/110x10) 345 166 (3 796 823/110x10) 13. The cost price of the goods realised by the gross 90/2.1 41/1 3 928 727 (3275600-297782) + (1046000-95091 4 121 180 is written off
(3678900-334445) +
(854398-77673 2 761 325
(2460378-223671) +
(577080-52462 14. The gain from retails 50 90/1.2 6 364 032 6 263 198 6 224 243 15 is reflected. The cost price of the goods realised at retail 90/2.2 41/2 4 545 737 4 473 713 4 445 888 is written off
Within 1 quarter following permanent assets are acquired and placed in operation:
In January - the computer in accounts department at the price of 25 960 rbl., including the VAT-3 960 rbl., term of useful use is established in 36 months; because the given permanent asset is subject to inclusion in structure of permanent assets of a general purpose on which according to a registration policy of the enterprise the distribution indicator on a gain is used, the VAT presented by the supplier will be accepted to a deduction only in a part, an a share gain from realisation of the goods by the gross, for January, os-tavshajasja the VAT part will be included in permanent asset cost;
In February - a trading show-window in a drugstore № 5 at the price of 37 000 rbl., including the VAT - 5 644 rbl., term of useful use it is established in 36 months;
In March - scales for department of wholesales at the price of 28 000 rbl., including the VAT - 4 271 rbl., term of useful use it is established in 60 months.
Reflexion order in the account of the acquired objects of permanent assets
It is presented in table 3.7.
Table 3.7 Reflection in book keeping of operations
On acquisition of permanent assets № p/p the Contents of operation the Correspondence of accounts the Sum, rbl.

Dt | Kt
January 1. The computer for accounts department 08 60 22 000 2 is acquired. It is allocated by the VAT, presented by the supplier 19/3 60 3 960 3. The computer is placed in operation as a part of bases thes of means of a general purpose 01/3 08 22 000 4. It is presented to a deduction from the VAT budget, having - on a share of a gain from realisation by wholesale in general you-handles from enterprise realisation for January (3 960 * 43,56 %) the 68/VAT 19/3 1 725 5. The VAT sum, a share gains from realisation of the goods retail in the general gain from enterprise realisation for January (3 960 - 1 725) February, 01/3 19/3 2 235st 1 joins in cost of a permanent asset. The trading show-window in a drugstore № 5 08 60 31 356 2 is acquired. It is allocated by the VAT, presented by the supplier 19/2 60 5 644 3. A show-window vedena in operation 01/2 08 31 356 4. The VAT sum is included in core cost sredst-va March, 01/2 19/2 5 644st 1. Scales for department of wholesales 08 60 23 729 2 are acquired. It is allocated by the VAT, presented by the supplier 19/1 60 4 271 3. Scales vedeny in operation 01/1 08 23 729 4. The VAT sum is presented to a deduction from the budget of the 68/VAT 19/1 4 271
Table 3.8 the Registration register on charge of amortisation of permanent assets (a code of form УР-4)
Rbl. № p/p the Name of the Abacus
The account
(UR -
1) Term on -
lezn.
isp., month Pervona-chalnaja
Cost
On 01.01
(УР-1) Has acted permanent assets amortisation (УР-1) Is added




January fev-ral March of the Correspondent of accounts January February March Total 1 kv-l







Dt Kt



The permanent assets used in wholesale trade 1. The warehouse equipment in department of wholesales 01/1 60 469300 23729 44/1 02/1 7822 7822 7822 23465 Total on OS taken in wholesale trade of 469300 23729 44/1 02/1 7822 7822 7822 23465 Permanent assets, used in retail trade 2. A drugstore building № 1 01/2 360 3784500 44/2 02/2 10513 10513 10513 31538 Building of a drugstore № 2 01/2 360 4678000 44/2 02/2 12994 12994 12994 38983 4. A drugstore building № 3 01/2 360 3745000 44/2 02/2 10403 10403 10403 31208 5. A drugstore building № 4 01/2 360 4231000 44/2 02/2 11753 11753 11753 35258 6. The trading equipment of a drugstore № 1 01/2 60 739200 44/2 02/2 12320 12320 12320 36960 7. The trading equipment of a drugstore № 2 01/2 60 834000 44/2 02/2 13900 13900 13900 41700 8. The trading equipment of a drugstore № 3 01/2 60 538200 44/2 02/2 8970 8970 8970 26910 9. The trading equipment of a drugstore № 4 01/2 60 629500 44/2 02/2 10492 10492 10492 31475 10 Trading equipment of a drugstore № 5 01/2 60 472900 37000 44/2 02/2 7882 7882 8498 24262 P the Trading equipment of a drugstore № 6 01/2 60 836200 44/2 02/2 13937 13937 13937 41810 Total on OS taken in retail auctions. 20488500 37000 44/2 02/2 113164 113164 113780 340104 permanent assets of a general purpose 12 Office building 01/3 360 15780000 44/3 02/3 43833 43833 43833 131500 13 Building of a warehouse 01/3 360 12563000 44/3 02/3 34897 34897 34897 104692 14 Car. VAZ 01/3 72 246700 44/3 02/3 3426 3426 3426 10279 15 Lorry, GAS № 1 01/3 84 478000 44/3 02/3 5690 5690 5690 17071 16 Lorry, GAS № 2 01/3 84 563000 44/3 02/3 6702 6702 6702 20107 17 Oborud. A warehouse in department of storage of the goods 01/3 60 1467500 44/3 02/3 24458 24458 24458 73375 18 Office furniture in administrat. A building 01/3 60 637280 44/3 02/3 10621 10621 10621 31864 19 Computers and org. Engineering in administ-rativnom a building 01/3 36 345600 24235 44/3 02/3 9600 10273 10273 30146 Total OS of a general purpose 32081080 24235 44/3 02/3 139227 139900 139900 419034 TOTAL 53038880 24235 37000 23729 260214 260887 261503 782604
Further formation and the account of the distribution costs connected with sales efforts, reflected in account 44 Costs for sale under articles of expenses is made:
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A source: Pizhun Zoe Aleksandrovna. the ACCOUNT In the conditions of APPLICATION of VARIOUS SYSTEMS of the TAXATION of the ENTERPRISE. 2007

More on topic 3.2. The book keeping technique at combination of the standard system of the taxation and system of the taxation in the form of the uniform tax to the made income in sales efforts:

  1. 3.3. Book keeping automation at application of the standard system of the taxation and system of the taxation in the form of the uniform tax to the made income
  2. 3.4. Formation of the accounting (financial) and tax reporting of the enterprise at combination of the standard system of the taxation and system of the taxation in the form of the uniform tax to the made income for separate kinds of activity
  3. 1.3. Adaptation of book keeping to taxation requests at a combination of systems of the taxation
  4. CHAPTER 3. The TECHNIQUE ACCOUNTING UCHETAV CONDITIONS of COMBINATION STANDARD SISTEMYNALOGOOBLOZHENIJA And SYSTEMS NALOGOOBLOZHENIJAV the KIND of the UNIFORM TAX TO the MADE INCOME
  5. FEATURES of the TAXATION And BOOK KEEPING of OPERATIONS of the FINANCE LEASE (LEASING) the Value-added tax (VAT)
  6. 1.2. Necessity of the organisation of separate book keeping at the enterprise at application of various systems of the taxation
  7. the Simplified system of the taxation in system of legal means of tax stimulation of subjects of small business
  8. Account of the uniform tax to the made income.
  9. 2.4. Patent system of the taxation as legal means of tax stimulation of subjects of small business
  10. Tax stimulation of subjects of small business within the limits of the general system of the taxation
  11. 1.2.1. Legal regulation of leasing, feature of the taxation and book keeping of operations of a finance lease (leasing)
  12. 1. A territorial mode of the taxation of the income and fiscal incentives as an element of formation of favorable tax
  13. the Single tax on the made income as the legal tool of tax stimulation of subjects of small business
  14. 3.2 Classification of system of cost estimates in book keeping
  15. Chapter 1 the Capital in system of categories of book keeping
  16. system of the taxation and expected results