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Group of programs: Business automation

Software USU

Accounting of products sold

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  Who is the developer?

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Accounting of sold products in the USU software provides the company with accurate and always up-to-date information on the quantity, condition, storage mode, level of customer demand for the products sold. The goods sold, located in the warehouse of the enterprise, are registered in several databases, this duplication allows to guarantee control over the information and the items sold themselves, since in different databases there are different requests for its quality and quantity, which together makes it possible to compose a complete picture of goods sold at the enterprise, taking into account all costs for it.

The sale of finished products allows the enterprise to fulfill its obligations to the state budget of taxes, to the bank on loans, to workers and employees, suppliers and other creditors and to reimburse the costs of manufacturing goods - all this explains the importance of accounting of product sales. When goods (works or services) are released to the buyer, but not paid by him, it is considered to be shipped. The moment of sale of the shipped goods is the date of crediting the payment from the buyer to the settlement account or the date of shipment of the products to the buyer. Goods are sold in accordance with concluded contracts or through free sale through retail.

Who is the developer?

The realization of manufactured products is the most important indicator of production activity. After all, it is the sale that ends the turnover of funds spent on the manufacture of items. As a result of the implementation, the manufacturer receives the working capital necessary to resume a new cycle of the production process. The sale of goods at a manufacturing enterprise can be carried out by shipment of manufactured products in accordance with concluded contracts or by selling through own sales department.

The implementation process is a set of business transactions associated with the sale of products. The purpose of reflecting business transactions on sales in accounting is to identify the financial result from the sale of products (works, services). Financial calculation is made monthly on the basis of documents confirming the sale of goods. In the process of selling items, the enterprise incurs expenses of its marketing and bringing it to consumers, i.e. business expenses. They include the costs of containers and packaging, delivery of products to the departure station, loading on wagons, ships, cars and other vehicles, commission fees paid to sales and other intermediary enterprises, advertising and others.

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The debit of the accounting reflects the amounts payable by buyers, the credit reflects the amounts paid. The balance on the account reflects the debt of buyers on payment for goods, containers and reimbursement of expenses of the supplier. The credit of the accounting reflects the proceeds from the sale of goods. Excess turnover on debit is loss, excess turnover on credit - profit. The procedure of accounting of the sale of products depends on whether the buyer prepares for the products in advance.

Accounting of goods sold by the enterprise is also organized in several structural divisions that have different accounting tasks. Accounting of goods sold in a warehouse allows you to control their movement, placement conditions, expiration date, and prompt write-off upon sale. Accounting of the products sold in the sales department has a rather marketing task - the study of consumer demand, the structure of the assortment, and meeting consumer expectations. Accounting of products sold is the accounting of income as payment for it and expenses as commission to employees of the sales department.

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Accounting of products sold