Perishable animal products and plant origin contain a lot of moisture, which creates favorable conditions for the vital activity of microorganisms and activation, leading to rapid spoilage of products. Perishable products include meat and meat products, fish and fish products, poultry, caviar, cheeses, eggs, edible fats, fruits, berries, herbs, etc. Perishable products may include kvass and.
Shelf life perishable products determined by temperature storage conditions. In large warehouses, bases, refrigerators in regulated conditions low temperatures and humidity, the storage of perishable products can be quite long: meat in such conditions can be stored for up to 1.5 years, fish and butter up to 1 year. IN trading enterprises and enterprises Catering The shelf life of perishable products is much shorter (Tables 1 and 2).
Chilled fish in stores is stored for no more than 2 days at a temperature not lower than -2° in the same container in which it came from the supplier. The shelf life of ice cream in glaciers, ice baths is up to 2 days, in refrigerators at t°-5-6° - up to 15 days. Dairy products should be stored at temperatures from 0 to 8°. TO especially perishable products include meat and fish semi-finished products and finished products, milk, lactic acid products, culinary products. For particularly perishable products, even more stringent storage conditions are established with sharply shortened sales periods (Table 3).
Storage finished products allowed provided they are cooled to a temperature not higher than 8°; storage of meat and fish semi-finished products, milk, lactic acid products, products made from offal and blood are allowed provided they are immediately cooled upon manufacture to a temperature not higher than 6° and kept at a temperature not higher than 8° during the established time they are at the place of storage, transportation and sale.
The established deadlines for the sale of perishable products intended for direct sale are considered from the moment of completion technological process manufacturing finished products at the enterprise and include the time spent by products in transit, storage in warehouses and bases of the distribution network, as well as the time spent by perishable products in stores or catering establishments before being released to consumers. For each batch of highly perishable products, the enterprise must issue an invoice indicating the hour of release of the product and the timing of its sale in accordance with current sanitary rules.
| Product name | Shelf life | ||
|---|---|---|---|
| at t° below 0° | at t° from 0 to 6° | with natural cooling, and in warm times with ice cooling (t° not higher than 8°) | |
| Frozen meat in carcasses Packaged meat Chilled meat in carcasses Packaged meat Frozen poultry and game Chilled poultry Frozen by-products Chilled by-products Boiled sausages of the third grade and with the addition of offal Third grade sausages, liver, blood, brawn Sausages, meat sausages Boiled meat and fish sausages of 1st and 2nd grades |
5 days 2 days Not stored Not stored 5 days Not stored 3 days 3 days Not stored Not stored Not stored |
72 hours 24 hours 72 hours 36 hours 72 hours |
48 hours 12 o'clock 24 hours 24 hours Not subject to sale |
| Product name | t° | Storage conditions and periods |
|---|---|---|
| Cooled, chilled, frozen meat Chilled, frozen poultry By-products Chilled fish Frozen fish Boiled sausages 3rd grade 3rd grade liver sausages, blood sausages, 3rd grade brawn Boiled meat and fish sausages, 1st and 2nd grade Sausages and meat sausages Milk, flasked, bottled |
0° 0° 0° -2° -2° Not higher than 6° Not higher than 6° Not higher than 6° |
Up to 5 days in cells Up to 2 days in glaciers Up to 2 days in cells Up to 2 days in cells, up to a day on ice Up to 3 days in cells, up to 2 days on ice No more than 48 hours. No more than 12 hours. No more than 72 hours. in the presence of cold, no more than 6 hours. in the absence of cold |
| Product name | Shelf life in hours | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| in the trading network | V blank shop at catering establishments | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| in the absence of cold | at t° not higher than 8° | in the absence of cold | at t° not higher than 8° | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
For the consumer, the issue of perishable goods may not be relevant. of great importance. And in order not to purchase a product that has expired, just look at the date of manufacture and shelf life. Mathematics, as you can see, is not difficult.
But for the seller, perishable product categories are a big problem. It is important to order such a volume of products that it can be sold with minimal losses.
The other side of the issue is that perishable products on store shelves most often come under inspection by supervisory authorities. And the presence of the notorious delay can become the basis for orders and penalties.
Thus, if we turn to the legal interpretation or definition of the concept of “perishable products”, then the legislator classifies them as a product category that requires special conditions transportation and storage, as well as sales strictly within the established deadlines.
This definition is given by Government Resolution 132 of 2010.
Certain aspects of the circulation of perishable goods are regulated by the following regulations:
- Resolution of the Chief State Sanitary Doctor.
- Sanitary epidemiological rules and regulations - SanPin.
- State standard of the Russian Federation No. 210-7548, which defines the list of such products.
In the common understanding, perishable products are products with a minimum shelf life, which also depend on storage conditions and product proximity.
Categorization of perishable products
In 2019, the above-mentioned State Standard, which defines the main categories of perishable product categories, remains in effect:
- Vegetables in fresh, as well as puree from them.
- Fresh fruits, puree and dough from them.
- Fresh mushrooms.
- Fresh meat products, including lard, fats, endocrine and offal.
- Dairy products and live cheeses.
- Eggs.
- Fish products.
Special perishability as a specific product category
Among similar products sanitary standards distinguish a class of particularly perishable ones. These include those that cannot be stored outside the cold, and at positive temperatures up to +5 degrees, the storage time varies from 6 to 72 hours and no more.
Storage conditions
If you are going to provide these products with long-term storage, you will need to freeze them. IN freezers You can store almost all perishable products, the list of which is given above. But this cannot be done indefinitely, since the products have a period during which they must be used for food. But this can be done for a certain time; during this period the product will be fresh and suitable for consumption. It is only necessary to comply with some storage conditions:
- The packaging must be sealed. It is recommended to use special freezing containers for this. They are sold in stores.
- The portions stored should be such that they are enough for one cooking time. Why is that? It’s just that perishables cannot be defrosted and frozen again many times. Especially if it's vegetables or meat.
- Containers must be marked, indicating what it contains and the date of freezing. Then you won’t need to open and view it all the time.
How long can perishables be stored?
Each type of product has its own shelf life. Here's how much you can store in the freezer:
- Sausage products and sauces can be stored for no more than 2 months.
- Meat big pieces raw for up to a year.
- Meat and poultry, cut into portioned pieces, stored for approximately 9 months.
- Semi-finished products, minced meat and fish – no more than 4 months.
You must be prepared for the fact that after defrosting, many products lose their original taste. In particular, milk and products made from it taste worse. Therefore, experts recommend getting rid of them if the shelf life has passed, and the taste and smell are questionable.
Storing perishable foods at home
In everyday life, housewives also have to deal with perishable products. The only way to store them is in the refrigerator and freezer.
Frozen products are stored for quite a long time and move from the category of perishable to the class long-term storage(see above).
But there are products and dishes made from them, the freezing of which is impractical, since after freezing they change their taste. Salted, smoked or marinated meat products and some types of sausages can be excluded from this list.
Here is a list of products and dishes that are stored chilled, that is, outside the freezer:
- Vegetables and meat salad without refueling – no more than 12 hours.
- Chilled meat, fish, smoked meats – no more than 3 days.
- Fermented milk products, milk, cream, cheeses - no more than 3 days.
- Boiled, fried, vegetable stew– no more than 24 hours.
- Ready-made meat and fish dishes – no more than 48 hours.
A separate category includes dishes made from fresh fruits, for example, fruit desserts and salads – no more than 10 hours. Fresh fruits, depending on the type and variety, can be stored in the refrigerator for up to 3 days.
Green apples, avocados, limes, oranges, and pineapples can be stored for up to 5 days, but subject to the rules of the commodity neighborhood. It is best to store fruit on the bottom shelf of the refrigerator without plastic bag in a glass container without a lid. Bananas, tangerines, plums, apricots, and peaches are stored for no more than 2 days. Dani and cut watermelons can also be stored for no more than a day, while maintaining the integrity of the peel - no more than 3-5 days.
How to protect yourself
When purchasing perishable products, follow these rules:
- If you buy them at the market, try to do it in the morning.
- In the store, look at the label to see if it is re-adhesive. This happens sometimes. This means the product is expired.
- After unpacking, the shelf life is reduced significantly. This is usually also indicated on the packaging.
- If possible, treat the products thermally.
SanPiN 42-123-4117-86
Sanitary rules that determine the conditions and shelf life of highly perishable products are intended for all enterprises producing and selling highly perishable products.
Particularly perishable products include products that cannot be stored without refrigeration, and the maximum shelf life at a temperature not exceeding +6 °C is from
6 to 72 hours depending on the type of product. These are meat, dairy, fish, vegetable products, confectionery etc. If storage conditions and periods are violated, microorganisms that cause spoilage of products, as well as potentially pathogenic and pathogenic microorganisms that can cause bacterial poisoning and acute intestinal diseases, can multiply in them.
The approved shelf life of especially perishable products is calculated from the moment the technological process is completed, cooling and includes the time the product remains at the manufacturing plant, transportation and storage in public catering and trade establishments.
For each batch of particularly perishable products, the manufacturer must issue documents certifying the quality (certificate), an invoice (collection sheet) indicating the date and hour of production of the product at the enterprise from the end of the technological process, the storage temperature and the end of its shelf life (date, hour) in accordance with these Rules.
The manufacturer must mark the batch specifically perishable products indicating on the labels or packaging the temperature and expiration date. When releasing bulk products, labels must be sent by manufacturers to the retail chain, and when selling products they must be placed on the counter.
Transportation of particularly perishable products must be carried out in closed, labeled containers by refrigerated or insulated vehicles with bodies that have a hygienic coating. Local sanitary and epidemiological organizations must issue sanitary passports for each vehicle transporting particularly perishable products. In the warm season, transportation is carried out in isothermal transport in the presence of ice - no more than
3 hours, without ice – no more than 1 hour.
Storage of particularly perishable products in trade and public catering establishments is permitted subject to compliance with temperature regime from +2 to +6 °C. The exception is some semi-finished and finished products, the storage temperature of which is indicated in the list.
In special cases, local sanitary and epidemiological service institutions are given the right to extend the shelf life of large quantities of highly perishable products, provided that their quality is maintained and storage conditions are met. The maximum extension period should not exceed half of the established storage period.
The chief state sanitary doctors of the Union republics are granted the right on the territory of the republic:
– approve the procedure, conditions and terms of storage of national and specialties;
– depending on local conditions, reduce or extend the shelf life of particularly perishable products, determined by the data Sanitary rules;
– establish conditions and storage periods for highly perishable products not included in the data Sanitary rules;
– send to the USSR Ministry of Health scientifically based data and proposals on changing the current shelf life of highly perishable products for inclusion in these Rules.
Sanitary rules do not cancel all other storage regimes for fish and frozen products specified in the Instructions for the storage of fish products (No. 2977-84) and documents reflecting the conditions and periods of storage of frozen products.
Semi-finished products of a high degree of readiness and culinary products intended for sale at pre-production enterprises and in culinary stores and having a longer shelf life are marked with a “*”.
These Sanitary Rules were developed taking into account the current regulatory and technical documentation, as well as in accordance with the results of many years of research of products by health authorities and institutions. When revised and supplemented, existing documentation must be brought into compliance with the requirements of these Sanitary Rules.
Responsibility for compliance and control of Sanitary Rules lies with the heads of enterprises producing and transporting highly perishable products, trade and public catering enterprises.
Sanitary rules must be brought to the attention of employees of all trade enterprises, public catering establishments, ministries and departments producing, transporting and selling highly perishable products, as well as specialists of sanitary and epidemiological services monitoring their compliance.
Control over compliance with the Rules is entrusted to the bodies and institutions of the sanitary and epidemiological service.
With the entry into force of these Rules, the Sanitary Rules of 1974 No. 1161-74 are cancelled.
Business should not be idle. Every day, an entrepreneur spends money on workers’ salaries, on contributions to the Pension Fund and the Health Insurance Fund, pays for rent, hosting, cash register maintenance and much more - without sales, the business will soon become unprofitable. However, those who sell perishable goods lose many times more due to idle business.
What are perishable goods?
Let's divide it by type of product:
- potted plants and seeds;
- vegetables, fruits, berries and fresh herbs;
- natural cosmetic;
- cut flowers;
- medicines;
- animals (they grow up and age);
- food products, including milk and eggs;
- frozen meat and fish, ice cream;
- some types of cigars and wines (requires a certain level of humidity and temperature).
Almost everything can be classified as perishable goods, even fashionable clothes, because in six months or a year they will cease to be a new collection, and their price will fall. But speaking seriously, a perishable product is a product that requires special conditions of transportation and storage and has a short shelf life, or rather, a limited time for sale. Most often, when talking about perishable goods, they mean food (milk, meat, fruits) and cut flowers.
Sellers and manufacturers of perishable goods are subject to a number of additional rules and obligations. For example, the manufacturer must label each batch of perishable products indicating storage temperature and expiration date on labels and packaging; The supplier is obliged to buy back unsold products that have expired and dispose of them.
A successful business with perishable goods requires special attention to the four stages of selling goods.
1. Purchase of goods
It is important to choose a reliable supplier. Many perishable goods, such as flowers, have a high percentage of defects; it is necessary to discuss in advance possible defects in the product and options for its rejection. It is better to order perishable goods in the country where the sale is intended; goods from abroad are best delivered by already verified forwarding companies. Any delay in delivery or customs can cause huge losses.
2. Storage of goods
In order to preserve perishable goods for as long as possible, they must be stored in specially equipped rooms with controlled levels of humidity and temperature; goods that deteriorate when exposed to light must be stored in dark rooms. Keeping plants and animals requires special conditions - good lighting, ventilation and special equipment - or workers who would provide them with everything they need.
3. Delivery to stores and courier delivery throughout the city
Transportation of perishable products is one of the most expensive services of forwarders, because in addition to delivery deadlines, it is necessary to comply special conditions transportation - humidity, temperature and sanitary standards. Regardless of whether products are delivered to a store, or a courier is delivering a small order to the buyer (for example, natural cosmetics), the goods must be transported in accordance with all requirements.
4. Wholesale
As mentioned above, the supplier is obliged to buy back unsold expired products from the store. In order for this to happen as rarely as possible, it is necessary to correctly calculate the store’s (customer’s) ability to sell the goods and not ship more.
There are some nuances here. Current legal regulation of relations in the sphere of turnover of bakery and confectionery products obliges suppliers (manufacturers) to dispose of expired bread, bakery and confectionery products by processing or destroying them, but in relation to other perishable food products, such as salads and culinary products, suppliers (manufacturers) of these products are not subject to such an obligation (letter of the Ministry of Finance of the Russian Federation 03-03-06/1/491 dated August 16, 2011).
That is, the costs of purchasing (repurchasing) and further liquidation of expired goods not specified in legislative acts cannot be considered as economically justified expenses and are not subject to accounting for corporate profit tax purposes.
Summer brings with it not only long-awaited warmth, holidays, joyful and cheerful recreation, but also seriously complicates the work of retail enterprises. By her own retail- a rather difficult type of activity, and the sale of perishable products is one of the most problematic areas. We will try to consider some points on the organization of accounting when trading food products.
In the fight for the customer's health
Any consumer wants to purchase a high-quality and safe product, especially when it comes to food. This desire is reinforced in the Federal Law of January 2, 2000 No. 29-FZ “On quality and safety food products", as well as in the laws and regulations of the constituent entities of the Russian Federation.
Food products somehow deteriorate in quality over time and acquire properties hazardous to human health. In this regard, expiration dates are established for them and they are divided into non-perishable, perishable and especially perishable. This division is established by the Sanitary and Epidemiological Rules and Standards SanPin.3.2.1324-03 “Hygienic requirements for shelf life and storage conditions of food products” (approved by Resolution of the Chief State Sanitary Doctor of the Russian Federation dated May 22, 2003 No. 98). Perishable and especially perishable products include products that must be stored in cold conditions and intended for the shortest possible sale in order to ensure the safety of human health.
Federal executive authorities at the location of manufacturing organizations, based on an examination, issue sanitary and epidemiological conclusions on the possibility of establishing expiration dates for food products.
attention
A reduction in the price of a product by more than 20 percent of the market value significantly increases the interest of the tax authorities.
Common practice
Today, most sellers are trying to enter into contracts with conditions for the return of unsold expired goods. In this case, it is necessary to strictly follow the terms of the contract, namely the procedure for transferring ownership. If the goods become the property of the buyer, upon return a situation of “reverse sale” arises with all the ensuing consequences. Therefore, when drawing up a supply agreement, it is necessary to take into account the provisions of Article 458 of the Civil Code. The return of purchased goods will be accompanied by the preparation of primary documents and the issuance of invoices.
Difficulties in this case will arise when accounting for the costs associated with the “buyback”. According to the Ministry of Finance, these expenses do not meet the criteria of economic justification (clause 1 of Article 252 of the Tax Code of the Russian Federation) and are not aimed at generating income, since the purchased goods are not subject to further sale (letter of the Ministry of Finance of Russia dated May 24, 2006 No. 03-03 -04/1/475). In this case, the judicial authorities support taxpayers, recognizing that expenses aimed at ensuring the activities of the company as a whole can be considered economically justified (rulings of June 4, 2007 No. 320-O-P and No. 366-O-P, resolution of the FAS Povolzhsky district of December 3, 2005 in case No. A55-2176/05-10), since the validity of expenses recognized for tax purposes cannot be assessed from the point of view of their expediency, rationality, effectiveness or the result obtained.
Such transactions are reflected in accounting as follows:
Debit 62 Credit 90-13
- revenue from sales is reflected;
Debit 90-2 Credit 41
- the cost of goods sold is written off;
Debit 90-3 Credit 62
- VAT payable has been accrued;
Debit 51 Credit 62
- payment has been received for the shipped goods;
Debit 68 subaccount “VAT calculations” Credit 51
- VAT is transferred to the budget;
Debit 41 Credit 60
Debit 19 Credit 60
- VAT on the returned goods is taken into account;
Debit 68 subaccount “VAT calculations” Credit 19
- accepted for deduction of VAT on returned goods;
Debit 91-2 Credit 41
- expired goods are written off;
Debit 60 Credit 51
- paid for returned goods.
In the event that ownership of the sold goods has not passed to the buyer, and the goods are returned, Seller LLC makes the following entries:
Debit 45 Credit 41
- the cost of the shipped goods is written off;
Debit 76 Credit 68 subaccount “VAT calculations”
- VAT is charged upon shipment;
Debit 41 Credit 45
- the returned goods are capitalized;
“Red” reversal Debit 76 Credit 68 subaccount “VAT calculations”
- reversal of previously accrued VAT.
If, under the terms of the contract, the goods do not become the property of the buyer, then the latter does not have the right to dispose of them, including to sell them. The best way out of this situation is to enter into a commission agreement, where the buyer acts as a commission agent and the seller as a principal.
Fast implementation
Any trade organization is looking for ways to increase trade turnover. Discounts are one of the most effective tools for achieving your goal. For sellers of perishable products, they are often a lifeline in a situation where it is difficult to fulfill the conditions for preserving the goods or their sale period is about to expire. Prices in these cases are reduced significantly. It is quite obvious that transactions for which prices are below market prices instantly attract the attention of tax authorities. The interest is quite obvious, because if the price of a product is reduced by more than 20 percent of the market value, then during a tax audit, additional taxes and penalties will most likely be assessed. And of course, they will not fail to impose penalties. When defending their interests, sellers of perishable products must be guided by paragraph 3 of Article 40 of the Tax Code. It determines that when carrying out additional tax assessments, it is necessary to take into account the possibility of applying discounts when goods lose quality or other consumer properties. The same rule applies when the expiration or sale dates are approaching (the expiration date is approaching).
Conflicts with fiscal authorities can be prevented by drawing up marketing plans indicating the “line of discounts”, as well as the preparation of primary documents for the formation of seasonal discounts (for example, form No. MX-15 “Act on the depreciation of inventory items”).
for reference
"Hit or miss"
An equally piquant situation arises when there is a power outage at a retail outlet. In such a situation, not only refrigerators and freezers do not work, but also cash register equipment. This situation attracts tax authorities like honey - after all, sellers selling perishable goods are forced to violate the law and continue trading, because their goods lose their attractiveness and deteriorate right before our eyes. The consequences of this situation are administrative fines for non-use of cash registers (Article 14.5 of the Code of Administrative Offenses of the Russian Federation).
Legislators have brought this situation to the point of time pressure. Before the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards” came into force, in such a situation it was possible to use strict reporting forms.
Currently this provision is not in effect. Therefore, there is only one way out: when imposing fines, go to court, having previously received a certificate of power outage indicating the number and time of the interruption in supply. The main argument is that this violation is not intentional, but arose as a consequence of the prevailing circumstances (resolutions of the Federal Antimonopoly Service of the Far Eastern District dated April 14, 2004 in case No. FOZ-A37/04-2/269, dated May 5, 2004 in case No. FOZ -A04/04-2/776, resolution of the Federal Antimonopoly Service of the Volga District dated November 1, 2007 in case No. A12-9872/2007-C24).
The good news for trading enterprises is that on May 21, 2008, Decree of the Government of the Russian Federation of May 6, 2008 No. 359 “On the procedure for making cash and (or) settlements using payment cards without the use of cash registers” came into force. . They established that strict reporting forms are used, designed and produced in a certain way. The possibility of their use does not depend on their approval by the Ministry of Finance of the Russian Federation.
How to account for losses
Losses and shortages of goods are eternal companions of trade and public catering. They arise both during the acquisition of goods and during their transportation, during loading and unloading, storage and sale. Natural decline is one of them.
Natural loss of inventory should be understood as loss (reduction in the mass of goods while maintaining its quality within the limits of the requirements (standards) established by regulatory legal acts), which is a consequence of natural changes in biological and (or) physical and chemical properties goods. The procedure for its determination is established in the Methodological Recommendations for the Development of Standards natural loss, approved by order of the Ministry of Economic Development of Russia dated March 31, 2003 No. 95 (hereinafter referred to as the Methodological Recommendations). The formation of losses can occur due to shrinkage, weathering, cracking, spraying, leakage (melting, seepage) and other reasons. Accounting for losses resulting from natural loss is carried out in accordance with established standards. Also Methodological recommendations it is determined that it does not apply to the norms of natural loss.
The application of actual loss norms is possible only when actual shortages are identified when receiving goods or when conducting an inventory. This norm is enshrined in paragraph 5.1 of the Methodological Guidelines for the Inventory of Property and Financial Liabilities, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49. The application of the norms is carried out according to the name of the assets for which a shortage has been established. If standards are not established, then such a loss is considered as excess.
The determination of the amount of losses due to the norms of natural loss is carried out in accordance with the Methodological Recommendations for the accounting and registration of operations for the receipt, storage and release of goods in trade organizations (approved by letter of the RF Committee on Trade dated July 10, 1996 No. 1-794/32-5) according to the formula:
E = T × H: 100,
where T is the cost (weight) of the goods sold;
N - rate of natural loss, %.
Shortage of property or its damage within the limits of natural loss are attributed to production or distribution costs (clause 3 of Article 12 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”).
For tax purposes, material expenses include losses from shortages and (or) damage during storage and transportation of inventory items within the limits of natural loss norms approved in the manner established by the Government of the Russian Federation.
To reflect losses identified during the procurement, storage or sale of inventory items, account 94 “Shortages and losses from damage to assets” is used. The debit of the account reflects the amount of losses in correspondence with the credit of accounts 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors” - when a shortage is identified during the acceptance of inventory items or 10 “Materials”, 41 “Goods” - when a shortage is identified during the storage or sale of valuables. Next, from account 94, shortages and losses within the limits of natural loss norms are written off to the debit of the sales expenses account:
Debit 44 “Sales expenses” Credit account 94.
Excessive shortages are attributed to the perpetrators (clause 3 of Article 12 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”) and are reflected in the following entries:
Debit 73 “Settlements with personnel for other operations”, subaccount 2 “Settlements for compensation of material damage” Credit account 94.
In cases where it is impossible to identify the perpetrators, losses from shortages of property and damage to them are written off to the financial results of the organization by posting:
Debit account 91 “Other income and expenses”, subaccount 2 “Other expenses” Credit account 94.
An important point for trade and public catering is the introduction from April 1 of this year of new norms of natural loss, approved by order of the Ministry of Economic Development of Russia dated September 7, 2007 No. 304 “On approval of norms of natural loss of food products in the field of public catering.”
Essentially, they have not undergone major changes. The changes systematized the previously used standards to a greater extent. An innovation is the division of trade organizations and public catering organizations into three climate groups, in contrast to the previously existing two.
Afterword
Strengthened control over business entities trading in perishable goods food products, is aimed primarily at realizing the rights of citizens of the Russian Federation to protect health and a favorable environment. In addition to government control, it is necessary that sellers of such goods also understand that this is not just a formalism. First of all, these measures are aimed at eliminating the possibility of poisoning people, the occurrence of infectious diseases, and the creation of garbage dumps and garbage dumps in places where people can live and relax and children can play. Proper organization of accounting, compliance with expiration dates, timely and correct disposal will help avoid conflicts with government officials and human rights activists.
Let us remember that the country in which we live is our home, and let it be clean and bright, and let its inhabitants be healthy and happy.
A. Khimichev, expert of the magazine “Practical Accounting”
Loading...