In the publication consultation is given how documentary to issue and reflect in accounting of operation on realization of production of plant growing in cash in the market and is direct from an economy warehouse.
The farm – the payer of FSN and the VAT is engaged in cultivation of agricultural production (plant growing). Thus realizes it in cash in the market and it is direct from an economy warehouse. In consultation we will consider how documentary to issue and reflect such operations in accounting.
Sale from a warehouse
Shipment from a warehouse of own production is made out by the consignment note: at cash sale to other enterprises or individuals – not to employees of the enterprise – the consignment note f. No. VZSG-7 to employees of the enterprise – the consignment note of intraeconomic appointment f. No. VZSG-8 (are approved as Priyokaz No. 929).
For work you need three copies of the consignment note:
• one remains in a warehouse and forms the basis for production write-off;
• the second is transferred to the buyer (for legal entities – the basis for TMTs oprikhodovaniye);
• the third is applied to the credit cash order and stored with cash documents.
As a farm – the payer of the VAT, it is necessary to write out the tax consignment note also. If the goods are delivered in cash to an ultimate consumer – to the defaulter of the VAT, the enterprise mozhet to write out one tax consignment note following the results of daily operations (Order No. 165 item 8.4). If this day among buyers there were payers of the VAT, the sums of deliveries of their address of the total consignment note don’t join.
The total tax consignment note is made in duplicate, and both remain with the VAT enterprise payer.
Accept from buyers available funds the enterprise can without application of registrars of settlement operations (RRO) and pay books (RK), after all according to item 1 of Art. 9 of the Law about RRO of the enterprise realizing production of own production, having the right to work without them. However, at observance of one condition – calculations should be made in enterprise cash desk with registration of credit kasyosovy orders and issue of the corresponding receipts signed and certified by the press.
In this regard the accountant should (Situation No. 637 item 3.11):
• to issue the warrant and to register it in the book of registration of credit and account cash orders (CO-3 or CO-3a);
• to sign it at the chief accountant, and the receipt to it to certify the enterprise press;
• to transfer the warrant to the cashier.
In turn, the cashier, having accepted cash from the buyer, signs the warrant and the receipt to it. On the documents attached to the warrant, it puts a stamp or does an inscription "Is paid" with the indication of date (number, month and year) and gives to the buyer the receipt.
At registration of the credit cash order pay attention to filling of the following requisites (Situation No. 637 item 3.10):
• "Basis" – is specified the document on the basis of which the warrant, production, for which uplacheny the cash enterprises in cash desk, for example is made: Nayokladny No. 10 from 07.02.08 – payment for corn;
• It is accepted from – are brought: Full name buyer, if this physical person; the name of the enterprise buyer and Full name his worker through whom payment, for example is made: JSC Krona through Mikhaylyuk M. V.. This requisite isn’t filled only at registration of the credit cash order for total amount of the carried-out cash operations (receiving cash in bank by the check and an oprikhodovaniye in cash desk, etc.);
• "Appendix" – the documents filed together with the warrant, for example are specified: The consignment note No. 10 from 07.02.08.
Take into consideration: for implementation of cash calculations without registration of credit cash orders and a lack of distribution of the kviyotantsiya signed and certified by the press the financial sanction at a rate of 10 NMDG, i.e. 170 UAH is provided. (item 7 of Art. 17 of the Law on RRO).
Sale in the market
Production transfer to the seller (the employee of the enterprise) in the market is made for realization according to the consignment note f. No. VZSG-8 which is written out in duplicate: one for the materially responsible person which has released production from a warehouse, the second – for the seller.
Production which has remained unrealized, the seller returns on a warehouse according to the consignment note of the same form.
Besides, on cost of production sold in a day the enterprise should write out the tax consignment note. If production both from a warehouse, and in the market during the day is at the same time realized, it is possible to write out one total consignment note.
Cash calculations. At sale of own production in the market the farm makes calculations with buyers any more in enterprise cash desk. Therefore now it doesn’t get to the category of the lucky released from application of RRO and RK according to item 1 of Art. 9 of the Law on RRO.
However it is necessary to notice that RRO application in this case isn’t always obligatory – it is possible to be limited RK with registration of settlement receipts and books of the accounting of settlement operations (KURO) (Art. 10 of the Law on RRO). Kinds of activity which are authorized for carrying out in such "facilitated" option, are given in the List No. 1336. Them, in particular, treat:
• trade through means of a mobile distribution network (autoshops, avtorazvozki, trays, little tables, etc.), (items 2) located outside of stationary pomeyoshcheniye;
• trade in the markets, except for the shops located in their territory, booths, tents, pavilions, rooms of container type) (item 3).
Thus the volume of revenue of all enterprise for the last 12 calendar months shouldn’t exceed 200 thousand UAH. in a year (Resolution No. 1336 item 2, the Letter No. 11643). If the volume is exceeded, it is necessary to register RRO.
Let’s remind, before sale in the RK and KURO market within 2 working days are registered in tax inspection on an enterprise site (Order No. 614/1 item 2.1, 3.1).
At carrying out calculations with buyers the seller is obliged to issue the settlement receipt. If sum of calculations less than 10 UAH., it is possible to issue the uproyoshchenny settlement receipt (Situation No. 614/2 item 12.1).
Take into consideration: for implementation of cash calculations without use of RK or with application of unregistered RK the financial sanction – 20 NMDG, i.e. 340 UAH is provided. (Art. 17 of the Law on RRO).
Example
The enterprise realized own production from a warehouse for the sum of 3 600 UAH. (including VAT of-600 UAH.), in the market – for the sum of 1 800 UAH. (including VAT of-300 UAH.).
The accounting of these operations will be the following:
List of documents
1. The law on RRO – the Law of Ukraine from 06.07.95 of No. 265/95-BP About application of registrars of settlement operations in the sphere of trade, public catering and services, with changes and additions.
2. The resolution No. 1336 – the resolution KMU from 23.08.2000 of No. 1336 About ensuring implementation of article 10 of the Law of Ukraine About application of registrars of settlement operations in the sphere of trade, public catering and services.
3. The order No. 929 – Minagropolitika Ukrainy’s order from 21.12.07 of No. 929 About the approval of Methodical recommendations concerning application of specialized forms of primary documents according to the accounting of production stocks in agricultural enterprises.
4. An order No. 165 – the Order of filling of the tax consignment note, approved by the order GNAU from 30.05.97 of No. 165.
5. An order No. 614/1 – the Order of registration and maintaining books of the accounting of settlement operations and the pay books, approved by the order GNAU from 01.12.2000 of No. 614.
6. Situation No. 614/2 – Situation about form and content of the settlement documents, approved by the order GNAU from 01.12.2000 of No. 614.
7. Situation No. 637 – Situation about conducting cash operations in national currency of Ukraine, approved by the resolution of Board of NBU from 15.12.04 of No. 637.
8. The letter No. 11643 – GNAU letter from 23.12.04 of No. 11643/6/23-2119 Concerning determination of the limiting size of annual volume of settlement operations.
(On Balans-Agro newspaper materials).