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THE CURRENT STATUS OF PRODUCT SALES ACCOUNTING
N.T. Djumabayeva,
B. J. Mirzayev
Institute of Agriculture and Agrotechnologies of Karakalpakstan
Annotation:
This scientific article focuses on how to analyze the financial results of product
sales at the moment. The financial success of each business depends on market demand, price
strategy, experience requirements and many other variables. After studying these factors,
companies can make decisions that suit them and develop strategies to maximize the financial
benefits from product sales. In the international account, the conditions for setting receipts from
the sale of products, goods and the provision of services are presented. This article explores the
impact of each piece of information and provides information on how businesses can overcome
their financial problems.
Key words:
Sales, shipping method, sales indicators, goods, products, sales of products, cash
method, product sales account, profitability level, data analysis, financial result.
Ключевые слова:
Продажи, способ отгрузки, показатели продаж, товары, продукция,
реализация продукции, кассовый метод, счет продаж продукции, уровень рентабельности,
анализ данных, финансовый результат.
Product sales is a complete process of turnover of enterprise funds, which is associated with the
sale of products produced as a result of the production process and the fall of money into
production.. The products produced during this sale process have found their place in the
national economy. Currently , the sale of the product is one of the exhibitions, when viewing the
exhibitions of manufacturers. We have a message that in the international account there are two
ways to set the proceeds from the sale of products , goods , sales and the provision of services:
1. Cash method-proceeds from sales are taken into account depending on whether the loaded
product comes as money.
2. A shipping method is a method in which a product is considered to have been sold when it is
shipped to relatives and assigned settlement documents (invoices , transport freight letters and
similar documents). When we use the cash register method , it is only after we carry out the
economic operations necessary to hand over the product and pay its fee that the sale and washing
of the product is considered complete. If it was not sold and its money did not come from debtors,
it would not be the seller's fault.. But when the method of shipment is used, items and goods are
considered to have been sold once shipped , works and services have been completed, and if their
calculations have been delivered to the customer , the items and goods have been sold. From the
time the accounting documents are issued to the decision (Manager), these documents are
considered to have been submitted to the decision (manager).. If the product is received directly
by the manufacturer , such a product is transferred directly to the manufacturer, and the product
produced directly is formalized and directly accounted for. According to the tax code of the
Republic of Uzbekistan , the tax payments paid by enterprises and institutions for goods sent,
goods placed and services provided are paid to the state budget , and the taxes paid for this
product , goods placed and services are paid for this product , goods placed and services. , taxes
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on goods and services placed are paid , and taxes on this product, goods and services placed are
paid. In the indicated cases, we can come to such a wash, in the order of Business Administration,
products produced in factories and institutions, placed washes and services regardless of when
the money came from, they are considered realized from the money sent to the surrounding
factories. The caveat is that in the event of the following circumstances , proceeds from the sale
of goods are levied on NSA №2, Paragraph 12.
1. When the business entity delegates to the overseers some of the conditions and advantages of
owning the goods;
2. Failure of the business entity to comply with the rules related to ownership of property and
failure to comply with the result of control over the goods sold;
3. This decision was made on the state register in the Ministry of Justice of the Republic of
Uzbekistan.
4. When the business entity has the opportunity to obtain economic benefits associated with
exports;
5. The inflammation associated with the Contract is in the same condition in which the previous
transplants have been identified. Following the establishment of the product sales regime , the
appraisal asks to pay more attention to product sales and financial problems and has a positive
impact on product sales. This, in turn, makes it possible to increase the economic productivity of
production.. The money paid for adults comes to the accounting account of the supplier of goods.
After receiving the finished product directly at the finished plant itself or sending the goods in
transit (without the participation of supply outlets), when it is necessary to submit the finished
product abroad, and if it is formalized, it will be included in the financial results. The measured
product sold at the enterprise shown to us is called a commodity product. In the composition of
the commodity product, we can include:
- finished products sold to the manufacturer and semi-factory produced in the factory;
- goods of folk consumption, semi-factory produced-non-food goods prepared for folk
consumption from products measured to technical purposes, semi-factories and local raw
materials;
- agricultural products;
- other types of work and services;
- finished products, work, goods sold to members of; - other types of services. The structural
design of products , placed products and services carried out and sold by individual types of
products, goods and services sold , as well as the share of each of them in the total amount sold,
which of them is the level of profitability and other information in the formation of a sales
account of products that need to be replenished.
Sold product 9010 - Proceeds from the sale under his own name, 9020 - Funds received from
the sale of goods, 9030 - Funds received from installed laundry and services provided it is
taken into account in their accounts. 9040- Return of sold goods 9050- Discounts given to
debtors on the account of the return of sold goods Discounts issued to debtors on the account of
the return of sold goods. Account credit 9010 , 9020, 9030 Account credit 4010 - Accounts to
pay taxes from payers In coordination with the account, a list of funds received from the sale of
products is displayed. These billing sheets do not show buyers the excise tax and VAT amount
calculated on the products shipped. When selling a finished product, we guarantee that the sale
price is reduced as follows: Debit 4010 - Debts and accounts payable ; Credit 6410 - Debt to
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budget payments : Credit 9010 - Drama from sale. Account 4010 is an asset , the balance of
which indicates debt on products sold by the enterprise. Debit Turnover during the reporting
month , sales of the products delivered, the work done and the services provided are provided.
The loan turnover, on the other hand, indicates the amount paid from the default payments in the
month of the report. Items shipped to the elderly 16 it is kept in Section 2 of the account.
Synthetic accounting for the accounting pages of loaded and sold products is carried out in 11
Journal-orders. This journal-orders 2810, 9410, 9010, 9020, 9030, 9210, 4010 credit turnover of
accounts sheets and 9010, 9020, 9030 designed for writing analytical data of account sheets.
The 11th Journal-order is filled in according to the analytical data of statements 15 and 16. An
analytical account on the goods produced in a timely manner is a separate accounting of goods
with an accounting document filed in the bank's collection , which is not accepted for payment.
Accounts 9010, 9020, 9030 account sheets close: Debit 9010, 9020, 9030 account sheets;
credit 9900 Financial result of closing accounts.
At the same time, the revenue price of the sold product was also transferred to the financial result:
debit 9900 - Transferred to financial result; loan 9110, 9120, 9130. Once the residual
calculations at the end of the analytical calculations used in the accounting of the awarded and
finished products are complete , each past process must be in accordance with synthetic
calculations. When necessary , correct the calculations, hide and carry out arbitrary work. To
take into account these conditions, the principles of caution, accuracy, truthfulness, fairness,
impartiality, completeness should be used in accounting.
Conclusion.
From the above, the resulting product forms a sales account, the product sold, the
type of each good is kept separately, the structural volume of the product sold and the share of
each of them in the total amount sold, the level of profitability of each and other information
correspond to the requested array.
Used literature
1.
Law of the Republic of Uzbekistan "Accounting", 30.08.1996. N-279-I
2.
Theory of accounting, Tashkent Sano-standard publishing house. 2018 528 p.
3.
S.X. Bayjanov, K.S. Ismaylov, Z.K. Tajekeev, S.T. Utegenova Financial analysis.
Tashkent: Chulpon publishing house. 2019. 52.8 p
4.
Karimov A.A., Kurbanbayev J.E.., Jumanazarov S.A. ” Accounting
"Tashkent"
Economics-Finance " 2019. 622p;
5.
S. M. Abishov , N. T. Djumabaeva Exploring Methodologies for Analyzing Factors
Influencing the Dynastic Nature of Producers in Business Entities
