Firm during business activityis not only a buyer of commodity-material value, but also a seller of a product, a product or service being provided. In this situation, there are always settlements with buyers and customers, as in the case of the sale of services, and in the case of the purchase of goods.
In this regard, there are basic types of settlements with customers and customers:
1.The actual work performed and the goods delivered are paid for. In this case, the supporting documentation on which settlement transactions are conducted is either a bill of lading, an invoice, or an act of acceptance of the work performed, very rarely something else is used, but in the case of settlements with an individual maybe, basically cash and (or) commodity check.
2. Advance payment (prepayment) for the forthcoming delivery and still uncompleted work. Justification documentation in such cases is a contract or an invoice.
Reason to reflect settlements with buyersand customers in accounting are bank statements. During this time, the amount received from the buyer and credited to the settlement accounts (in the bank statements is in the "Credit" column) is reflected in the accounting records by the posting graph in the debit account and the credit account "Settlements with buyers and customers." The prepayment received on settlement accounts of the company, is reflected as accounts payable to buyers. With this amount, they pay VAT, since the advance payment is included in the taxable defense. Calculation of advances is accounted for in account 681 "Calculation of advance payment received" (If the "Select Advance" constant is set to "Yes").
In principle, these are the main methods, reflectingsettlements with buyers, but to date, the requirements of buyers are quite diverse and often go beyond these generally accepted framework. But, despite this, a self-respecting company must do everything to keep records with customers at the highest level. Moreover, accounting with customers can be carried out using a special program, which greatly simplifies and speeds up the process and provides additional opportunities. Thanks to such a trading program, a database is maintained, sales activities, financial departments and other units are automated, and some goals, for example, detailed statistical accounting, can be set up with an additional option. Usually the 1c program or the like is used.
For any company, especially with a largeturnover, the important problem is the tracking of timely payments. There are many different options for controlling the payment of bills. The program independently determines how to display the facts of receipt of funds - as payment for goods sold (products) or as an advance for future deliveries. Decisions are made, taking into account the basis for analyzing the balance of accounts for specific counterparties and orders.
If the counterparties for orders are listedthe received amount is treated as a payment for the repayment of those debts, in a nasty situation - as a prepayment. If the amounts received exceed the amounts of arrears or arrears, half of the received money or the whole amount is referred to the credit of account 681 (In that situation , if the constant "Select Advance" is set). If the advance is subject to taxes on added prices, then posting is generated on the debit of accounts 643. In general, mutual settlements between the buyer and the customer are conducted on the accounts "Calculation with the buyer and the customer" (in the context of the buyer (customer) (subcontact "Counterparty") and documentation (subcontract "Order")).
Accounting for income from the sale of the finished product,of the goods purchased for resale, services are maintained on the corresponding subaccount of accounts "Revenue from sales": "Yield from the sale of the finished product", "Revenue from the sale of goods", "Profitability from the sale of work and services." Given the debit of the accounts "Cost of sales" reflect the production cost of the product sold, work, services, that is, the actual cost price of the goods sold. If cost accounts in configurations are kept without using accounts of class 9 (in general, in the constant "Use expense accounts" you have chosen the value "Only 8 class"), then the cost of sales will be written off immediately to account 791 "Results of the main job".
The use of automation programs, according to whichcalculations are conducted with buyers and customers is already an ordinary day-to-day procedure for today and, thanks to the verbatim accuracy, it is possible to settle almost any emerging controversial situations.
