Automatic settlements with buyers and customers - a sign of the day

The firm during economic activity is not only a buyer of commodity-material value, but also the seller of the goods, the produced product or the provided service. 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.Opaychivaetsya actually performed work and delivered goods. In this case, the supporting documentation, which is used for settlement operations, is either an expense invoice, an invoice, or an act of acceptance of the work performed, very rarely something else is used, but in the case of calculations with a physical It can be a person, basically a cash register and / or a 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.

The basis to reflect the calculations with customers and customers in the accounting records are bank statements. During this time, the amount received from the buyer and credited to the settlement account (in the bank statements is in the "Credit" column) is reflected in the accounting records by the posting graph to 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. From this amount, they pay VAT, since the advance payment is included in the taxable defense. The advance payment is accounted for on account 681 "Calculation of advance payment received" (If the "Select Advance" constant is set to "Yes").

In principle, these are the main methods, reflecting the calculations with customers, 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 conducted with the help of 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 departments are automated, and some goals, for example, detailed statistical accounting, can be set up as an additional option. Usually a 1c program or the like is used.

For any company, especially with a large turnover, an important problem is the tracking of timely payments. There are many different options for controlling the payment of bills. The program itself 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 of analysis of the balance of accounts for specific contractors and orders.

If the accounts receivable are accounted for as receivables, then the amount received 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 a loan Account 681 (In this situation, if the "Select Advance" constant is set). If the advance is subject to taxes on added prices, then postings are 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 (Subcontont "Order")).

Accounting for income from the sale of the finished product, the goods purchased for resale, services are maintained on the appropriate subaccount of accounts "Revenue from sales": "Yield from the sale of the finished product", "Revenue from the sale of goods", "Yield from the sale of work and services." Debit of "Cost of sales" accounts reflect the production cost of the product sold, work, services, that is, the actual cost price of the sold goods. If the cost accounts in the configurations are maintained without using accounts of class 9 (in general, the value "Only the 8th class" is selected in the "Use expense accounts" constant), then the cost of sales will be immediately written to account 791 "Results of the main work".

The use of automation programs, which are used to settle accounts with buyers and customers, is already an ordinary daily procedure for today and, thanks to verbatim accuracy, it is possible to settle almost any arising disputes.