Проводки на возврат товара поставщику
- Когда происходит возврат? v
- В каком случае осуществляется обратная реализация? v
- Документальное оформление возврата товар v
- Оформление возврата товара от покупателя v
- Что делать, когда товар оплачен? v
- Автоматическое оформление оплаченного товара v
- Проводки при неоплаченном товаре v
- Как составляется акт сверки взаиморасчета? v
- Если срок годности товара истек v
- Задайте вопрос юристу > бесплатная консультация v
При возвращенном товаре продавцу, бухгалтер должен составить правильную документацию и указать это в налоговом учете. На обратную реализацию, применяется счет – фактура.
Возврат товара может осуществляться при получении товара, так и после него. Для возврата используют программу 1 С 8 .
Когда происходит возврат?
- Возврат возможен, в случае, когда торговец не предоставил покупателю, соответствующие документы;
- Несоответствие изделий при получении;
- Плохое качество товара;
- Плохая или неправильная обертка;
- Несоответствие количества изделий.
В каком случае осуществляется обратная реализация?
Реализация, оформляется тогда, когда покупателем не были предъявлены претензия и требования по возвращению товара. Такой возврат товара, считается – простая реализация. Покупателем, должна быть оформлена накладная об отгрузке товара.
Реализация облагается НДС, то есть покупатель должен оплатить НДС и выписать счет – фактуру для организации по возврату.
Документальное оформление возврата товар
Покупатель должен предъявить паспортные данные, указать причину возврата и запрашиваемую сумму за товар. К заявлению должен быть приложен чек. Отсутствие чека – это не причина не возвращать стоимость купленного товара, сумма возвращается в любом случае.
На покупателя составляется накладная о приеме товара, которая должна содержать все личные данные покупателя, может составляться произвольно.
По возврату товара сразу, деньги возвращаются из кассы, если расчет проводился наличными деньгами.
В случае, если клиент возврат потребовал позже, то оформляется расходный кассовый ордер и оформляется запись в кассовом журнале.
Оформление возврата товара от покупателя
Для того чтобы возвратить товар от покупателя, должна быть осуществлена, следующая документация:
- Документ «Поступление товара и услуг» с движением товара на возврат. Документ, который оформляется на возврат предоставленного товара, может быть сформирован, как автоматически, так и вручную. Автоматически данная команда выполняется при нажатии на кнопку «ввести на основании».
- Вручную документы оформляются в соответствующем разделе в журнале. Если товар возвращается, то в начале журнала следует указать вид движения продукции. Все данные о возвращаемом товаре вносятся в таблицу, найдя в закладках «номенклатура».
- Для закрытия аналитики в возвратном документе (аналитика – это погашение задолженности первичного документа, в закладках с названием «дополнительно») надо определить , выведена ли «накладная»при помощи, которой осуществляется»возврат».
- При составлении документа автоматически весь «субконто» проставляется программой, при возврате вручную, аналитик, проставляет – самостоятельно.
Действия покупателя:
- Покупатель должен составить акт о возврате.
- Документ с претензией на возврат.
- Покупателем продавцу, возвращается полностью товар.
Что делать, когда товар оплачен?
- Когда товар доставляется покупателю, то в договор должен быть уже включен НДС, как только товар возвращен, НДС вычитается по возвращенному товару.
- При оплаченном товаре, возвращенном назад, в бухгалтерии, используется программа 1C8, документ оформляется в разделе «Поступление товара и услуг», в закладке «Покупка». Закладка «Покупка», находится в меню или на рабочем столе.
- При получении счета – фактуры от покупателя, документация ведется на основании полученной счет – фактуры.
- В случае, когда покупателем счет – фактура не была предоставлена, фирма сама выставляет корректировочную счет – фактуру. Выставляется такой счет, тогда когда покупатель не был поставлен на учет или покупатель не является налогоплательщиком. Покупатели, не оплачивающие налог, не должны предоставлять счет – фактуру.
- При заключении длительного договора с покупателем, который подразумевает дальнейшую поставку товара, то оплата становиться в аванс.
- Следующий этап – это работа с авансом от покупателя, для зачтения денег составляется новый договор. Составляется авансовый счет – фактура и делаются проводки ДТ 76АВ – КТ68.
- Бракованный товар, возвращается в 1С 8.2. Для этого заходим в закладку «Покупка», находим ячейку «Возврат товара поставщику», оформление документа, делается на основании веденной документации «Поступление товаров и услуг». Для этого заходим в журнал, нажимаем на ячейку «Действия», далее ячейка «на основании», пиктограмма – стрелка.
- Налог, связанный с утилем некачественной продукции и ее возвратом, не платится.
- При возврате товара белорусскому поставщику, подается уточненная декларация о бракованном товаре и уменьшении НДС. НДС восстанавливается в декларации, где бракованные товары были списаны.
- При отгрузке товара иностранному продавцу, в акте должны быть указаны все браки, как только товар вывезен из страны. Компания вправе потребовать возврат уплаченной таможенной пошлины, для этого на руках должна быть декларация о подтверждении реэкспорта.
Автоматическое оформление оплаченного товара
Счет – фактура, фиксируется автоматически, поэтому необходимо оформить документ на «поступление на расчетный счет» с указанием «возврат от поставщика». Такой тип документации помогает в формировании проводки.
Проводки при оплаченном товаре.
Проводки формируются на основании предоставленной документации с реквизитами. Сделать новые изменения при формировании проводков нельзя. Несколько проводков, объединяются в операцию, в окне, которой, также изменить ничего нельзя.
Есть два вида документации проводок:
- Проведенные – проводки в журнале имеют обозначение в виде значка.
- Непроведенные – документ без проводков, если проведение хозяйственных операций не будет проведено, то в этом случае, правой кнопкой, вызывается команда «сделать не проведенным», происходит снятие галочки. Когда галочка снята – это означает, что документ без проводок и их надо включить.
В проводках должно быть указание проведенных операций (наименование операции) по возврату, например:
| Сумма | Дебет | Кредит | Наименование операции |
| 20000 | 41 | 60 | Товар от поставщика принят к учету |
| 3600 | 19 | 60 | Выделение НДС из стоимости |
| 23600 | 60 | 51 | Перечисление оплаты за товар поставщику |
| 23600 | 76 | 60 | Принятие претензии на возврат от покупателя |
| -20000 | 41 | 60 | Сторнирование операций по поставке |
| -3600 | 90/2 | 41 | Сторнирование операций по НДС |
| 23600 | 51 | 60 | Возврат денежных средств |
Если товар не оплачен:
- При оплаченном товаре, в программе 1С7, следует использовать функцию «ввести на основании», кнопкой мыши найти документ на возврат, один клик на правую кнопку мыши и выбрать «ввести на основании».
- При возвращении еще не оплаченного товара, вся документация проводится, используя» журнал возврата», предоставляется ссылка» ППР», таким образом, уменьшается долг.
Проводки при неоплаченном товаре
Если товар был получен бракованный, то покупатель не обязан ставить его на учет, соответственно проводок никаких не будет.
Если товар качественный, но требуется возврат, то он оформляется, как реализация. Данная операция должна облагаться НДС по ст.146 РФ.
Как составляется акт сверки взаиморасчета?
Для того чтобы сверить акт взаиморасчета, делаем следующее:
- Выбираем меню «Продажа».
- Нажимаем кнопку «Добавить» ( добавляем новый документ с указанием периода).
- Выбираем контрагента.
- Выбираем валюту и договор, которому должно уделиться особое внимание, чтобы он был составлен правильно. В справочнике, определяется нужный вам договор.
- Заходим в первую вкладку и заполняем, нажав на ячейку «Заполнить по данным организации». Происходит автоматическое заполнение документа.
- Внизу документа по необходимости в ячейке заполняются «остатки».
- При нажатии на вторую вкладку «По данным контрагента» заполнение происходит автоматически.
- Третья вкладка отвечает за бухгалтерские счета, данные которых, будут указываться в документации.
- После всех проведенных операций, заходим на вкладку «дополнительно», здесь указывается представительное лицо от организации, указываются все личные данные и подпись.
Если срок годности товара истек
При возращении товара с истекшим сроком годности, товар подлежит утилизации. Такой товар может списываться в расходы, только если он предусмотрен на списание правовыми – нормативными органами. При отсутствии такового, списывать в расходы – не рекомендуется.
Любой бухгалтер знает, какие проводки нужно ан возврат товара делать. В современное время возврат не является таким уж редким явлением, любая торговая организация с возвратом сталкивалась наверняка.
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