Procedure and rules for preparing a product report. Procedure and rules for drawing up a commodity report Sample commodity report of the bargaining form 29

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It is used in trade organizations to record trade documents for the reporting period, which is approved by the head of the organization. As a rule, a report in the TORG-29 form is prepared using the balance method of accounting for goods.

The unified form was approved by the Decree of the State Statistics Committee of the Russian Federation dated December 25. 98 No. 132.

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How to fill out a product report correctly

The report is drawn up in two copies by the financially responsible person, indicating the number, date of receipt and expenditure documents. Both copies are signed by the accountant and the financially responsible person. One copy with attached documents is sent to the accounting department, the second remains with the financially responsible person.

Note! If an error is made when entering data in the report, corrections are made as follows: the incorrect entry is crossed out, then corrected text or numbers are written above it indicating the date of correction. The correction must be indicated by the inscription “corrected” and confirmed by the signature of the responsible person and the accountant.

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It is used in trade organizations to record trade documents for the reporting period, which is approved by the head of the organization. As a rule, a report in the TORG-29 form is prepared using the balance method of accounting for goods.

The unified form was approved by the Decree of the State Statistics Committee of the Russian Federation dated December 25. 98 No. 132.

(Submit documents without errors and 2 times faster by automatically filling out documents in the Class365 program)

How to simplify work with documents and keep records easily and naturally

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Login to demo version

How to fill out a product report correctly

The report is drawn up in two copies by the financially responsible person, indicating the number, date of receipt and expenditure documents. Both copies are signed by the accountant and the financially responsible person. One copy with attached documents is sent to the accounting department, the second remains with the financially responsible person.

Note! If an error is made when entering data in the report, corrections are made as follows: the incorrect entry is crossed out, then corrected text or numbers are written above it indicating the date of correction. The correction must be indicated by the inscription “corrected” and confirmed by the signature of the responsible person and the accountant.

How to automate work with documents and avoid filling out forms manually

Automatic filling of document forms. Save your time. Get rid of mistakes.

Connect to CLASS365 and take advantage of the full range of features:

• Automatically fill out current standard document forms
• Print documents with signature and seal image
• Create letterheads with your logo and details
• Create the best commercial offers (including using your own templates)
• Upload documents in Excel, PDF, CSV formats
• Send documents by email directly from the system
• Maintain goods records and reporting

With CLASS365 you can not only automatically prepare documents. The free trading program CLASS365 allows you to manage an entire company in one system, from any device connected to the Internet. It is easy to organize effective work with clients, partners and staff, to maintain trade, warehouse and financial records. CLASS365 automates the entire enterprise.

Commodity report - form TORG-29used by the financially responsible person to record documents on the movement of goods. You will learn how to fill out this report and when to use it in this article.

For what purposes is a product report used?

A register such as a commodity report is necessary to record the commodity documents received by a trading enterprise. It has a unified form: the commodity report TORG-29 is approved by Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132. The report is created for a certain reporting period, for example a week, a month or a couple of days. This period is determined by the head of the trading company and is fixed in the accounting policy or a separate order.

Typically, such a report is simply necessary for those enterprises that use the inventory accounting method, called the balance method. With this method, quantitative and total accounting are separated: the first is kept in warehouses, and the second in the accounting department. At the end of the month, the balances accumulated in the warehouse and in the accounting department are compared by value. Common for accounting done entirely manually.

You will learn about what methods of accounting for goods are used today from our article “Trade of goods with and without VAT (nuances)” .

How is a product report maintained?

TORG-29 is always drawn up in 2 identical copies, and 1 of them, after closing, is immediately transferred to the accountant along with the documents that served as the basis for its completion. The report can be transferred to the same accountant who signed it.

In addition to the accountant, the report must also be signed by the financially responsible person, whose responsibilities include maintaining this register, so the 2nd copy of the report remains with the person who kept it and is responsible for the safety of the goods.

The report displays information taken from the primary documentation for the goods. Thus, it contains the dates and registration numbers of incoming and outgoing invoices (or other primary documents that confirm the arrival or disposal of inventory items).

NOTE!If the person filling out the report makes a mistake, there is a certain algorithm for correcting it. To begin with, the incorrect inscription should be crossed out, and then the correct option should be carefully written above it. Then, next to the correction, you should put the date the correction was made, the “Corrected” visa and the signature of the financially responsible person, as well as the accountant.

Commodity report form TORG-29 is filled out by trading enterprises to provide data on trade turnover in one document. This form (unified type) of financial statements was confirmed by Decree of the State Committee of the Russian Federation on Statistics No. 132 on December 25, 1998 and remains valid today. In the article we will tell you about TORG-29 Product report and give recommendations for design.

What is the TORG-29 report used for?

Trade enterprises have their own specific types of reporting documentation in use. Commodity report form TORG-29 is often used in retail trade when preparing balance sheet accounting of goods. It is necessary to record documents upon receipt of goods from the warehouse and further turnover for a separate time period. Read also the article: → "". The presence of a residue that was formed over a specific period of time is also taken into account. Also, the specified primary document helps to control the safety of material assets and goods.

The preparation of a TORG-29 product report has become completely optional; it is only recommended by law for use.

That is, each trade mission can record the movement (turnover) of its assortment of goods using independently developed document forms. The main thing is to correctly record the accounting, set out in numbers and exact monetary amounts. In what form this business process is presented to the accounting department is not so important.

In practice, many trade organizations remain faithful to the old rules in order to avoid troubles from the law and fill out a product report using the standard TORG-29 unified form. This is how companies are reinsured, since the lack of primary documentation (or incomplete reflection of financial transactions in it) may be the basis for bringing the taxpayer to administrative liability (Article 120 of the Tax Code of the Russian Federation). Such a violation is gross from the point of view of tax legislation.

The state provides a number of penalties in this direction. It is also prohibited by law to destroy accounting documents before the required storage period. Read also the article: → "". The storage period for primary documents may vary somewhat (in accordance with changes in the rules for organizing archival affairs in the state), but the minimum storage period for a TORG-29 commodity report is five years. The legality of the business transactions carried out in accounting depends on how correctly the primary document is drawn up.

Who should sign and certify the TORG-29 document

The commodity report is signed by two persons:

• the first signature belongs to the person who accepted the completed TORG-29 report with documents and checked the correctness of its execution. It is necessary to indicate the person’s profession (accountant, chief accountant, manager), surname and initials;
• the second signature of the financially responsible person, who is responsible for the commodity values.

Next, the report is submitted to the manager or designated authorized person (a special order is created) for approval. One of the certified copies, along with the rest of the shipping invoices (only originals are provided), is transferred to the accounting department for entry into a special register and its further storage in the database. The second copy remains for storage of the person who compiled it.

Based on the entries in the register, further records are kept of all trading periods, all postings of goods, and their turnover in this area. To systematize the accumulated information in the accounting departments of enterprises, there are entire registration books. Such an in-depth analysis allows us to draw conclusions about the overall profitability of a particular product.

All internal primary documents, which include the TORG-29 trading report form, are compiled directly during the trading operation, but if this is not possible, immediately after its completion, but at least once during the working day. For example, TORG-29 can be compiled based on the description of sales receipts issued by a cash register. This confirms paragraph No. 15 of the Accounting Regulations.

The TORG-29 report, confirming the detailed movement of goods, is always generated in duplicate.

All financial transactions are entered manually in legible handwriting. It is allowed to use blue and black ink (paste). It is also possible to draw up such a document on trade turnover in electronic form. Filling out the form begins by indicating the type of activity according to OKDP, and the type of operation itself. Such a product report must be numbered; at the beginning of each year, the numbering is reset. It is necessary to accurately indicate the date of registration and the start and end dates of the reporting period.

Next, enter your full name on the line of the form. financially responsible person, his profession (department manager, store director, salesperson) and personnel number. This person is the author of this document. On the front side of the product report there is a table to reflect information about the arrival of goods.

The table is divided into seven main columns; their completion is shown in the table:

All accounts are entered into this document line by line, according to the time of the operation. Read also the article: → "". The reporting period is approved by the chief manager of the organization. A separate line below the list of all transfers summarizes the total: how much of the total product is taken into account upon receipt, and how much is the amount taken together with the balance.

On the reverse side of the commodity report sheet there is the second component of the TORG-29 form, containing similar columns, but for accounting for expenses. Here the amounts of retail expenditure (sales) and accounting for the return of packaging are recorded. Based on the results of the table, the total expense for the period is calculated, and the balance at the end of the period is displayed, taking into account the indicator of income and expense. This balance will be used in the commodity report for the next period.

This form tracks the step-by-step movements of the goods, its entire turnover for the period specified above. At the bottom of the document, the number of attached documents is indicated in words, on the basis of which entries were made in the tabular part of the TORG-29 form. Responsible persons certify the completed document in two copies - the first remains with the MOL, the second in the accounting department for storage.

How to make corrections to a product report

• If necessary corrections are made in the event of an error in a document, it is permissible to cross out incorrect information and then indicate the correct information at the top.
• It is also necessary to indicate in words: “corrected” or “believe the corrected” and put the date of correction, certified by the signatures of the seller and accountant.
• Also, red paste can be a means that can cancel an erroneous entry; you can also protect the place of the error with a rectangular frame If there are several corrections, the TORG-29 form is drawn up anew.

Errors in filling out the TORG-29 form

The main purpose of a commodity report is to combine in one place information on commodity documents that reflect the receipt and expenditure of commodity assets. Incorrectly reflected data will actually distort and prevent you from getting a correct picture of the company’s turnover.

You should clearly rewrite the information for each receipt and expense document:

• Counterparty;
• Date of;
• Number;
• Total indicators.

There should be no errors in specifying these parameters. The information in the report must be complete, and therefore you should not forget to enter information about documents for each incoming or outgoing transaction related to goods. If any document is forgotten when filling out, the report will be compiled with an error and will not correspond to the accounting data.

You should not be confused in the reflection of information - there must be a clear distinction between shipping documents confirming the receipt and consumption of goods.

Mandatory details can also include information about the financially responsible person whose account includes commodity values. It is this person who will be held responsible if shortages and inconsistencies are identified. The goods report will be compiled with an error if it does not contain certifying signatures. The TORG-29 form must be signed by the MOL and the accountant who accepted and checked the correctness of filling out the report.

By putting his signature, the financially responsible person confirms that for the specified period he entered data on all movements of commodity assets. An accountant or other employee, having checked the correctness of the format, confirms with his signature that the report was drawn up correctly and there are no complaints about the form used.

Organizations and enterprises whose activities are closely related to trade carry out special accounting of the movement of goods and funds. One of the forms of control is the preparation of a product report on form TORG-29.

A similar document has some features its filling and rules, compliance with which must be monitored by responsible persons of a legal or natural person.

Application of the commodity report form TORG-29 optional. On the other hand, the State Statistics Committee of the Russian Federation recommended such a document for its preparation by trade organizations whose activities closely related to retail sales of goods.

A standard form of such a report is used to monitor the ongoing documentation of the entire trade turnover and is presented in the form of a detailed report for a specific period of time. An individual organization has the right to independently establish the time periods in which such a report should be generated and properly recorded and stored.

This form is most convenient from the point of view that it necessarily reflects all available data on incoming and outgoing invoices, indicates the dates of their preparation (issue, receipt), as well as the amounts that are recorded.

In addition, such a report allows you to generate generalized results for all commodity and financial transactions that are carried out during the movement of goods during the reporting period. The total balance for the organization or its separate division is formed in the same way, which is expressed in monetary form at the time the report is generated.

For what purposes is it used?

The product report in organizations is used to perform such functions:

1. Carrying out registration and accounting of receipt of goods - registering them.
2. To record expenses for the reporting period related to payment for goods, services, wages and others.
3. To account for the write-off of funds associated with the return of goods to suppliers (without identifying the reason why this happened). In this case, this may be a return due to defects, by prior agreement to exchange an expired product for a more recent one, in the event of a break in business relations with a specific counterparty, etc.
4. To be able to create a register of all receipts, expenditure invoices and other documentation that changes the organization’s inventory.
5. To summarize the overall results for the reporting period - how much goods and funds were disposed of, how much was put on record.
6. To be able to exercise control over individual positions, as well as over specifically limited areas of activity, for which certain employees are responsible.

How it is done: filling requirements

First of all, it should be noted that the product report form is performed in two original copies, both are affixed with seals and signatures of responsible persons.

After registration of the document, one copy, according to the existing rules, is transferred to the accounting department for reconciliation, identification of inaccuracies and determination of the correctness of accounting.

The second copy remains with the responsible person who carried out its formation. This could be the head of a department, division, branch accountant, etc. – the order is determined exclusively by the internal rules of companies.

Regarding the rules for filling out a product report, there are the following: requirements:

1. The responsibility for generating and drawing up a report lies with the person who directly issues and receives goods. In the event that, due to large volumes of supplies and sales, one employee is not able to independently carry out such operations, he is still the responsible person and must exercise control.
2. Such a document must be checked by an accounting employee and, if errors are identified, it is sent for correction.
3. Filling out the form can be done either manually or in a special program and then print it out.
4. To generate a product report, accounting programs are most often used that allow it to be compiled practically without third-party intervention - the process is carried out automatically, only when discrepancies are identified is a search for erroneous data, incorrectly posted invoices, etc.
5. The contents of the commodity report (all documents reflected in it) actually confirm the movement of goods and funds.
6. The entire document consists of two parts, one of which records the receipt of goods, the second – its consumption.

Corrections, accounting and storage

Making a correction if necessary has such procedure:

Accounting and storage of commodity reports are carried out in accordance with the legislative framework governing the handling of accounting documentation, as well as the internal rules and procedures of the organization in which they were compiled and stored.

All commodity reports according to their order of compilation (from each individual unit of the organization) collected in one file and stored in this form for the required time. In this case, the period of their mandatory presence among the organization’s documentation is 5 years. Responsibility for their integrity and safety usually lies with the chief accountant of the company.

Unified form of report on the movement of material assets and sample

The product report form includes the following: data:

1. The name of the organization where the report is being prepared. If it is formed for a separate division, then its name is also indicated.
2. Information about the person who is financially responsible for this division (network store manager, warehouse manager, etc.).
3. Data on the balance of the department at the beginning of the reporting period (it must coincide with the final balance of the previous report).
4. Data on invoices and other documents confirming placement on the balance sheet - date, number, amount that went through them, total amount for containers, if any. All information is entered solely in chronological order.
5. The total amount for all receipts for the reporting period.
6. Data on invoices, and this will also include return invoices, according to which the goods were removed from stock.
7. The overall total of expenses for the period.
8. Remaining amount for a given date.
9. The number of documents on the basis of which the report was compiled.
10. Signatures MOL.

Types of liability

Managers of retail trade enterprises and financially responsible persons need to know that the preparation and storage of product reports is strictly mandatory procedure– this procedure is regulated by the Tax Code of the Russian Federation.

If such facts are revealed, the responsible person may be held administratively liable:

1. In case of errors that arose due to incorrect accounting.
2. Failure to comply with the established procedure for handling and storing documents.
3. When disposing of reporting documentation before the end of their mandatory storage period.

Separately, it is worth noting that the absence of primary documentation is not considered by the Code of Administrative Offenses.