Evidentierea reducerilor financiare
In ceea ce priveste contabilizarea reducerilor de pret, in general sunt acceptate doua categorii de reduceri care pot fi incadrate, astfel:
• reduceri de natura comerciala, care au o influenta directa asupra marimii nete a unei facturi;
• reduceri de natura financiara, care poarta denumirea de sconturi si se acorda procentual asupra unei creante decontate inainte de scadenta normala.
EXEMPLU
Societatea Eltrex are ca obiect de activitate, comercializarea de produse electrocasnice. La data de 01.09.2007 achizitioneaza de la societatea Aros marfuri in valoare de 119.000 lei, cu termen scadent de plata in 30 de zile de la data livrarii (facturarii). Conform clauzelor contractuale, daca societatea Eltrex plateste inainte de scadenta contravaloarea facturii, beneficiaza de o reducere financiara (scont) in procent de 2% din valoarea facturii.
Pe toata perioada pana la data scadenta, societatea Eltrex are posibilitatea de a plati la furnizor suma redusa cu 2%.
In contabilitate reducerea financiara se inregistreaza in momentul acordarii.
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Cazul 1 – Reducerea financiara (scontul) acordata la momentul livrarii cand are loc si facturarea
Societatea Muros alege sa plateasca contravaloarea facturii inca de la facturare, beneficiind astfel de scontul de 2%, caz in care reducerea financiara este evidentiata in momentul inregistrarii facturii de achizitie.
Inregistrari contabile efectuate de societatea Eltrex (cumparator):
Inregistrarea achizitiei de marfuri:Â
Inregistrarea achizitiei de marfuri:Â
         %                       =                      401                                   119.000
                                                       „Furnizori”                                                              Â
         371Â
      „Marfuri”                                                                                    100.000                                          Â
      „Marfuri”                                                                                    100.000                                          Â
       4426Â
   „T.V.A. deductibila”                                                                       19.000
   „T.V.A. deductibila”                                                                       19.000
Inregistrarea reducerii financiare (scont) acordata la data de 01.09.2007, data livrarii si a facturarii: Â
         401
   „Furnizori”                                         %                                         2.380Â
                                                             767
                                             „Venituri din sconturi obtinute”               2.000
                                                            4426
                                                     „T.V.A. deductibila”                         380
Plata catre furnizor, societatea Omega la data de 02.10.2007:Â
        401
   „Furnizori”                                 =                    5121                        116.620Â
                                                                „Conturi la banci in lei”Â
Inregistrari contabile efectuate de societatea Aros (vanzator):
Inregistrarea facturii emise reprezentand vanzare de marfuri:Â
   „Furnizori”                                 =                    5121                        116.620Â
                                                                   „Conturi la banci in lei”Â
Inregistrari contabile efectuate de societatea Aros (vanzator):
Inregistrarea facturii emise reprezentand vanzare de marfuri:Â
       4111                                      =            %                                       119.000
    „Clienti”       Â
                                                                   707
                                                  „Venituri din vanzarea marfurilor”           100.000
                                                                  4427
                                                           „T.V.A. colectata”                        19.000
Inregistrarea reducerii financiare (scont), conform clauzelor contractuale la data de 01.09.2007:Â
         %                                    =                 4111                                    2.380
                                                                     „Clienti”
         667
„Cheltuieli privind sconturile acordate”                                                           2.000
       4427
„T.V.A. colectata”                                                                                          380
„Cheltuieli privind sconturile acordate”                                                           2.000
       4427
„T.V.A. colectata”                                                                                          380
Â
Incasarea de la societatea Muros la data de 02.10.2007:Â
Incasarea de la societatea Muros la data de 02.10.2007:Â
         5121                         =                           4111                               116.620
„Conturi la banci in lei”                                    ''Clienti''
                                                                 Â
Cazul 2 – Reducerea financiara (scontul) acordata inainte de data scadenta, la momentul decontarii facturii
Cazul 2 – Reducerea financiara (scontul) acordata inainte de data scadenta, la momentul decontarii facturii
Societatea Eltrex alege sa plateasca contravaloarea facturii inainte de scadenta, beneficiind astfel de scontul de 2% pe care il inregistreaza in momentul decontarii facturii.
Â
Societatea Eltrex alege sa plateasca contravaloarea facturii inainte de scadenta, beneficiind astfel de scontul de 2% pe care il inregistreaza in momentul decontarii facturii.
Pornind de la acelasi exemplu prezentat la cazul 1, evidentierea in contabilitate a reducerii financiare se face astfel:
Inregistrari care se efectueaza in contabilitatea societatii Eltrex (cumparator):
Inregistrarea achizitiei de marfuri la data de 01.09.2007 :
             %                    =                          401Â
                                                               „Furnizori”                          119.000
           371
        „Marfuri”                                                                                  100.000Â
          4426Â
      „T.V.A. deductibila”                                                                        19.000
La decontarea facturii se inregistreaza valoarea scontului primit, astfel:Â
             401                            =                  %                              119.000
           ''Furnizori''                                     5121                             116.620
                                                     ''Conturi la banciin lei''
                                                                  767
                                                 ''Venituri din sconturi obtinute''           2.000
                                                                  4426
                                                        „T.V.A. deductibila”                     380
Inregistrari care se efectueaza in contabilitatea societatii Aros (vanzator)
Inregistrarea facturii emise reprezentand vanzare de marfuri:Â
                                                 ''Venituri din sconturi obtinute''           2.000
                                                                  4426
                                                        „T.V.A. deductibila”                     380
Inregistrari care se efectueaza in contabilitatea societatii Aros (vanzator)
Inregistrarea facturii emise reprezentand vanzare de marfuri:Â
          4111                    =                   %                              119.000                 Â
        „Clienti”                                      707
                                       ''Venituri din vanzarea marfurilor''      100.000
                                                           4427
                                                     "TVA colectata''                    19.000
Â
La momentul incasarii facturii se inregistreaza valoarea scontului acordat societatii Eltrex, astfel:
           %                           =                       4111                      119.000
                                                                  „Clienti”
           %                           =                       4111                      119.000
                                                                  „Clienti”
         5121
„Conturi la banci in lei”                                                                   116.620
          667
„Cheltuieli privind sconturile acordate”                                               2.000
          4427
„T.V.A. colectata”                                                                               380
„Conturi la banci in lei”                                                                   116.620
          667
„Cheltuieli privind sconturile acordate”                                               2.000
          4427
„T.V.A. colectata”                                                                               380
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