1c 8.3 agency fee. Postings under an agency agreement - how the principal and agent keep records
In "1C: Accounting 8" (rev. 2.0), you can keep records of agency services both from the side of the agent (providing services on your own behalf, but at the expense of the principal), and from the side of the principal (providing services through the agent). In this article, we will talk about how the accounting of operations under agency agreements is implemented for the agent and the principal. The article was prepared by A.V. Yarvelyan, LLC "SiData" (St. Petersburg).
chapter 52 of the Civil Code of the Russian Federation.
Art. 1001 of the Civil Code of the Russian Federation).
Table 1
principal |
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What is an agency agreement
Often, enterprises use the services of intermediaries in the sale of their products (goods, works or services) or to purchase property, order works or services. All intermediary operations are formalized by relevant agreements, which can be of three types: commissions, commissions and agency.
In this article, we will consider agency contracts. The legal features of agency agreements are established by Chapter 52 of the Civil Code of the Russian Federation.
Also, the principal is obliged to reimburse the agent for all expenses incurred by him in the course of executing the principal's order (Article 1001 of the Civil Code of the Russian Federation).
value added tax
The procedure for issuing invoices by an agent depends on whether the intermediary acts in relations with a third party on its own behalf, or on behalf of the principal, the principal.
Features of registration of invoices for agency operations are shown in Table 1.
Table 1
Goods (works, services) are sold or purchased on behalf of |
When the agent sells the goods (works, services) of the principal |
When the agent fulfills the principal's order to purchase goods (order works or services) |
principal |
the invoice must be issued to the buyer on behalf of the principal, i.e. drawn up by the principal himself; |
the invoice must be issued by the seller (contractor) in the name of the principal; |
the invoice is issued by the agent in 2 copies on his own behalf. In this case, the number indicated in the invoice is assigned by the agent in accordance with the chronology of invoices issued by him. One copy of this document is transferred to the buyer, and the second is filed in the register of issued invoices without registering it in the sales book. The principal must issue the same invoice in the name of the intermediary (agent) numbered in accordance with the chronology of the invoices issued by him. Moreover, this invoice is not registered in the book of purchases of the intermediary (agent). |
the invoice is issued by the seller (contractor) in the name of the agent. In this case, the basis for the principal to accept VAT for deduction will be the invoice received from the agent. In this case, such an invoice is issued by the agent to the principal, reflecting all the indicators from the invoice issued by the seller to the agent. Moreover, both invoices (both received and issued) are not registered with the agent in the purchase book and the sales book. |
For the amount of the agency fee, the intermediary issues a separate invoice to the principal under the agency agreement. This invoice is registered with the agent in the prescribed manner in the sales book, and with the principal - in the purchase book.
Accounting with an agent in the program "1C: Accounting 8"
To register in the program the relationship between the agent and the principal that has arisen, an agreement is drawn up with the counterparty, which indicates the type of agreement: with a commission agent (agent) or with a committent (principal). For contracts of this type, in contrast to ordinary contracts with a supplier or buyer, it is possible to specify the procedure for calculating the commission.
The amount of the commission in the program can be calculated as a percentage of the cost of goods or services sold, as a percentage of the difference between the cost at which the goods or services were transferred to the agent and the cost of their sale to the buyer, and also set manually. The commission calculation parameters may remain blank, in which case they will need to be specified manually each time the documents are generated. or (see fig. 1).
Rice. one
Consider the most difficult situation, when the organization acts as an agent in the sale of the goods of the principal, while the principal also provides services for the delivery of goods to customers. In addition, the organization also provides its own services for the protection of goods during its transportation. The agent issues documents on his own behalf.
First of all, the document Receipt of goods and services, with the help of which the fact of the transfer of goods by the principal to the agent is recorded. The document in this case is drawn up in the usual way, the type of operation is used Purchase, commission. Account 004 "Goods accepted for commission" is used as an accounting account.
Thus, an accounting entry is made on the Debit of account 004.1 for the value of the goods transferred - see fig. 2.
Rice. 2
Then we register the sale of goods to the buyer, but at the same time we also reflect the fact that the principal's service and our own service were sold.
To do this, on the tab Products document Sale of goods and services indicate the list of goods sold by the principal, on the tab Services goods protection service provided to the buyer on its own, and on the tab Agency services- Principal service for the delivery of goods.
It should be noted that the tab Agency services of the document, the columns with information about the principal, the agreement with him, under which the service is implemented and the settlement account (in our case, 76.09) must be filled in.
In case of erroneous entry of information about agency services into the table of services and vice versa, the data of these tables can be mutually supplemented using the buttons Move to "Services" and Transfer to "Agency Services".
When posting the document, the necessary postings will be made - see fig. 3.
Rice. 3
As can be seen from the entries, VAT on goods and services sold under an agency agreement is not reflected by the agent. It must be subsequently reflected with the principal.
The agent issues an invoice to the buyer for the total amount of the transaction, however, only the cost of his own service should be included in the agent's sales book from this amount.
The buyer transfers the payment for goods and services to the agent. This operation is formalized in the usual way using the document with type of operation Payment from the buyer.
An accounting entry is generated:
Debit 51 Credit 62.01
In our case, the entire amount of payment is transferred upon the provision of services, but even in the case of an advance payment, this operation does not have any features compared to a similar operation under an agreement with the buyer.
After that, the agent draws up a report to the principal, for this, a document is used Report to the consignor (principal) on sales.
This document is filled in with a list of goods and services sold in accordance with the agency agreement. The program implements the ability to automatically fill in the table of goods and services with one of three possible algorithms:
- according to data on goods and services sold under the contract, for which a report has not yet been issued to the committent;
- according to data on goods received under the specified agency agreement from the committent;
- according to a specific receipt document.
The heading of the document indicates the procedure for calculating the agency fee, information about it is inherited from the agency agreement (remember, at the very beginning we said that it is desirable, but not necessary, to indicate this information in the agreement). If the procedure for calculating remuneration is not defined in the contract, it can be indicated directly in the header of the report to the committent.
The amount of the agency fee is indicated for each product or service from the table of the same name in the document. For each line, the amount of VAT remuneration is also calculated.
The procedure for reflecting the implementation of an intermediary service in accounting is indicated on the tab Reward. Flag Withhold commission allows you to adjust the mechanism for paying the agency fee:
- if the flag is set, then the amount of remuneration is withheld from the funds received from buyers as payment for the goods and services of the principal;
- if the flag is not set, then when posting the document in the usual way, either the offset of the advance payment is recorded (if the principal paid for agency services earlier), or the principal's debt.
Bookmark Settlement Accounts the account of settlements with the counterparty is set (to reflect mutual settlements for the provision of agency services - by default, account 62.01) and, depending on the chosen method of payment of the agency fee, either the account of settlements with the principal or the account of advance payments.
When deducting the amount of remuneration from buyers' payments, the account of settlements with the principal is set to 76.09 by default. If the payment of the agency fee is carried out by a separate payment from the principal, then another account must be indicated here - settlements on advances 62.02.
Bookmark Cash the user manually enters information about the funds received from the buyer.
When posting a document, the program makes postings:
Debit 62.01 Credit 90.01.1 - for the amount of agency fee - revenue is reflected; Debit 90.01.1 Credit 68.02 - for the amount of VAT on remuneration - VAT is reflected.
If the reward is withheld from customer payments, then a posting will also be made
Debit 76.09 Credit 62.01
For the amount of the agency fee.
For the amount of remuneration, the agent issues an invoice to the principal, which is registered in the program directly from the document Report to the principal.
Based on the report, the consignor can register a document Write-off from current account, with the help of which the fact of transferring funds to the principal for goods and services sold is documented. If the amount of the agency fee was deducted from the funds received from buyers, then the bank document will automatically show the amount of receipts minus the amount of the agency fee.
Otherwise, the document will contain the full amount of buyers' payments for goods and services of the principal from the current report to the principal.
Also, based on the report, the consignor can enter a document Receipt to the current account, reflecting the fact that the principal transferred the agency fee. This document is entered when the flag Keep the agency fee not installed.
It is also necessary to mention invoices. In our example, following the results of the operation, two invoices should be included in the sales book: an invoice issued to the buyer, but only in part of the cost of goods protection services provided by us on our own; an invoice issued to the principal for the amount of the agency fee (see Fig. 4).
Rice. four
Accounting at the principal in the program "1C: Accounting 8"
Consider now the same example from the principal's point of view.
When transferring goods for commission, a document is drawn up Sale of goods and services with type of operation Sale, commission. Based on this document, you can subsequently register a document Report of the commission agent (agent) on sales. The document will be automatically filled in with goods transferred for commission, then it will also be necessary to add a list of services sold under the agency agreement. Document commission agent's report, as well as in the report to the principal, the procedure for calculating the agency fee, which is inherited from the terms of the contract by default, is indicated. The amount of remuneration is calculated for each service and each product of the report.
On the Reward tab in a manner similar to the document Report to the committent (principal) the fact of offsetting the agency fee from the cost of goods and services paid by buyers is documented.
From the report of the committent, you can issue an issued invoice for the sold goods and register the received invoice for the agency fee - see fig. 5.
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When posting the document, the following postings will be generated:
Debit 90.02.1 Credit 45.01 - sale of goods transferred to the commission; Debit 62.01 Credit 90.01.1 - sale of goods transferred for commission; Debit 90.03 Credit 68.02 - VAT on the sale of goods; Debit 62.01 Credit 91.01 - sale of delivery services; Debit 90.03 Credit 68.02 - VAT on the sale of delivery services; Debit 76.09 Credit 60.01 - for the amount of the commission agent's remuneration; Debit 19.04 Credit 60.01 - VAT on the commission agent's remuneration.
If the remuneration is withheld against receipts from buyers, then the transaction will still be generated:
Debit 60.01 Credit 62.01 - offset of agency fees against receipts from buyers.
Thus, we have illustrated that in the program "1C: Accounting 8" (rev. 2.0) the most complex version of the operation under an agency agreement is fully automated.
The manuals for 1s describe in some detail how to arrange agency services for the sale of goods (commission trade). We will consider how to arrange agency services for the purchase of goods (services) from the point of view of BP 3.0. In our example, the organization on the simplified tax system leases premises (main activity) has an agreement with the energy sales company and pays electricity bills. Let's see how to issue a reimbursement to the tenant and not lose VAT at the same time, because our tenant is on the DOS. The problem is solved in four steps.
First. First of all, you need to set up the program. If your database contains only organizations with the USN accounting policy, then VAT reports are not available to you. In this case, you should add a new organization and assign it "DOS" in the accounting policy. Now on the tab "Accounting, taxes, reporting" you should have a group "VAT"
Second. Next, we will issue the receipt of goods (services). We do everything as usual, on the "Purchases" tab, open the "Receipt of goods and services" journal and fill out a new receipt document. In previous releases of the program, this document had only one screen form, but now we have two simplified ones and one full one. We'll need operation type "Goods, services, commission". It has a tab "Agent Services", in in the tabular part of which there are columns "Consignor" and "Consignor's Agreement" We select in them the organization for which we will reissue the invoice.
Third. Actually agency purchase we have already issued.Please note that on the "additional" tab, you need to fill in the "Consignor" field and save the document.Now we need a report to the principal in order to draw up an act and reissue the invoice. It is made out on the "Purchases, Sales"\"Reports to consignors" tab. Here you need to create a new "Purchase Report". You only need to select a counterparty, and on the "goods and services" tab there is a "fill" button. If you have done everything correctly up to this point, the tabular parts of the report will be filled. This document has a printable report form and an invoice.
Fourth.Finally, we will issue an invoice. In the "Report to the consignor" document, by clicking the "Print" button, the forms of the invoice and the universal transfer document are available. After registering the document "Invoice issued". The program has filled in all the data in the invoice, we save the document and can print it. Now we can see the report on the accounting journal of invoices. Both parts are filled in.
The question was closed in six mouse clicks.
For the case when goods (works, services) are purchased on behalf of an agent, the following rules should be observed:
-the invoice is issued by the agent in 2 copies on his own behalf. In this case, the number indicated in the invoice is assigned by the agent in accordance with the chronology of invoices issued by him. One copy of this document is transferred to the buyer, and the second is filed in the register of issued invoices without registering it in the sales book;
The principal must issue the same invoice in the name of the intermediary (agent) numbered in accordance with the chronology of the invoices issued by him. Moreover, this invoice is not registered in the book of purchases of the intermediary (agent).
The procedure for issuing and receiving invoices by an agent for intermediary operations is regulated by the Rules for maintaining registers of received and issued invoices, books of purchases and books of sales when calculating value added tax, approved by a decree of the Government of the Russian Federation dated 02.12.2000 No. 914.
When do intermediaries on the simplified tax system submit a VAT return?
As a general rule, “simplistic” intermediaries do not pay VAT to the budget and do not file a declaration for this tax. But at the same time, they reissue invoices for the amount of goods (works, services) sold or purchased for the committent, highlighting the amount of VAT in it (clause 2 of article 346.11 and clause 1 of article 169 of the Tax Code of the Russian Federation). They also keep a log of these invoices (clause 1, article 12 of Law No. 134-FZ).
But there is an exception to this rule. In the event that intermediaries act as tax agents and buy goods (works, services) from foreign firms, they pay VAT and submit a declaration for this tax (clause 5, article 161 of the Tax Code of the Russian Federation). Until January 1, 2015, they can submit a VAT return on paper. After this date, the document will only be accepted in electronic form (subparagraph “a”, paragraph 2 of article 12 and paragraphs 3 and 5 of article 24 of Law No. 134-FZ).
Nowadays, the agency agreement is actively used as a means of interaction between an enterprise and intermediaries. The popularity of using an agency agreement is explained by the fact that the use of this type of civil law relations provides the organization not only with a reduction in the cost of working time, but also with tax optimization.
In this article, we will talk about what an agency agreement is, who are its signatories, and also, using examples, we will consider the features of recording transactions under the agreement in accounting.
An agency agreement is an agreement under which one of the parties assumes obligations to perform work, services, while the other party entrusts the performance of such work for a fee.
The parties to the agreement are agent incurring obligations, and principal- the person transferring these obligations. Under the contract, the agent receives the right to perform certain actions in the interests of the principal both on his own behalf and on behalf of the direct customer.
The terms of the contract determine what specific actions and services the contractor must provide on behalf of the customer. The agreement may specify a specific list of work, or the agent may receive general authority to conclude transactions, regardless of the type of such transactions and the method of their completion.
Reflection of operations under an agency agreement in accounting
The basis for making accounting entries under the agency agreement is the agent's report. This document contains a description of all the actions that the contractor performed to fulfill the customer's instructions, the cost of such services and the total amount of the commission.
With the help of examples, we will consider how transactions are accounted for under the contract with the principal and the agent.
Principal Accounting - Example
Symbiosis LLC is a manufacturer of sports equipment. Symbiosis LLC entrusts Sfera LLC with the provision of customer acquisition services. The remuneration is 6% of the amount of payment for the sold goods in the current month. At the end of October 2015, 156,000 rubles were paid for products sold. at its cost of 102,000 rubles.
The accountant of Symbiosis LLC made the following entries:
Dt | ct | Description | Sum | Document |
62 | 90 | Reflected revenue from the sale of sports equipment | 156 000 | Packing list |
90/3 | 68 | VAT charged on sales amount | 797 | Packing list |
76 | The amount of the agency fee is reflected (156,000 rubles * 0.06 - (156,000 rubles * 0.06 * 18/118) | 7 932 | Agent Report | |
19 | 76 | VAT accrued from the amount of remuneration to the agent | 1 428 | Agent Report |
68/2 | 19 | Accepted for deduction of VAT from the amount of remuneration to the agent | 1 428 | Agent Report |
90 | Write-off of the cost of sold sports equipment | 102 000 | Costing | |
62 | Receipt from Sfera LLC of funds for the goods sold minus the remuneration to the agent (156,000 rubles - 156,000 rubles * 0.06) | 146 640 | Bank statement | |
76 | 62 | Set off agent's fee against buyer's payment | 9 360 | Agent Report |
Agent account
LLC "Minus" assumed obligations to sell the goods of LLC "Plus" on behalf of the latter. The remuneration is 7% of the value of the goods sold and paid for. During August 2015, Plus LLC shipped products in the amount of 96,000 rubles, VAT 14,644 rubles.
Following the results of September 2015, Minus LLC provided a report, according to which:
- sold goods in the amount of 74,000 rubles. VAT 288 rubles;
- paid for the goods - 000 rubles, VAT 9,610 rubles;
- buyers transferred advances against future deliveries - 32,000 rubles, VAT 4,881 rubles;
- the agent spent his own funds - 230 rubles.
LLC "Minus" will reflect the operations:
When reflecting postings under the contract, the principal and the agent should remember to comply with all the necessary requirements for the documents on the basis of which such operations are carried out.
In 1C 8.3 there are several documents that relate to the commission trade section. One of them is the "Commissioner's (Agent's) Sales Report". This document is issued according to the agent to whom our organization has instructed to sell its goods.
The document "Report of the commission agent (agent) on sales" works in conjunction with other documents, so it is worth considering the entire chain:
- Transfer of goods to the agent;
- Sales agent report;
- Receipt of funds from the agent;
- Return of unsold goods.
The link for all these operations is the contract. Consider the features of its design (Fig. 1).
The main rule when drawing up an agency agreement is to indicate the desired type, namely “With a commission agent (agent) for sale”. In the future, the behavior of all documents in our chain will be determined by the type of contract.
The price type and commission calculation method are optional, but desirable to avoid unnecessary manual calculations.
Transfer of goods for commission
The first document is "" (Fig. 2). The same document is used to reflect any sales operations, but in our case it is not invoiced.
The same document is used to reflect other sales transactions, but unlike them, in our case, an invoice is not issued for it, and there is no VAT posting during the transaction (Fig. 3). This "behavior" is determined by the type of contract.
Since finished products are transferred to the commission, the posting amount is equal to the previously calculated cost.
Agent sales report
Finally, you can issue an agent report in 1C 8.3. It can be filled in on the basis of the implementation document (Fig. 4). The document is multi-page, let's consider it in more detail.
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On the main page, we check the accounts of settlements. We carry out settlements for goods on account 76.09; for remuneration - 60.01, 60.02; remuneration costs are charged to account 44.01.
On the same page, we register an invoice for remuneration to the agent.
The second page (“Sale”) contains the data of the end buyer and the list of goods sold (Fig. 5).
If the buyer was, the corresponding flag is set and the date of the invoice is indicated. After posting the document, the invoice will be generated automatically (Fig. 6).
On the third page, the amounts of money received from the buyer for the goods are recorded (Fig. 7).
Unsold goods can be indicated on the "Returns" page.
Receipt of remuneration to the current account
Based on the agent's report in 1C 8.3, you can generate the receipt of funds (Fig. 9). The agent is obliged to transfer the amount received for the sale of the commissioned goods, minus his remuneration.
Checking the amounts on the 76 account and the sales book
Mutual settlements are checked against the balance sheet on account 76.09 (Fig. 10). In our case, the remainder is zero; the goods were sold in the amount of 2,000 rubles, of which 200 rubles. received the agent as a commission (this is 10% of the sale amount, as specified in the contract), and 1,800 rubles. listed to the seller by the agent.
Finally, let's check the sales book. A record about the sale of goods through an intermediary should appear in it (Fig. 11). As you can see, the required record is there, and both the final buyer and the intermediary are indicated in it, i.e. our agent. This data is taken from the invoice issued in the document "
This is done by drawing up an agreement with the counterparty indicating its type. The other party may act as a commission agent (agent) or a committent (principal). Here it is also required to indicate how the agent's remuneration will be calculated. To register, you need to start with the "Administration" section, then go to "CRM and sales", then - "Sales of agency services". At this point, you need to take the following steps: "Regulatory and reference information" - "Settings and directories" - "Types of nomenclature" - "Service", the form of which can be selected from one of the proposed options. The service is performed:
- The organization itself is implemented by it.
Accounting for agency contracts in "1s: accounting 8"
Fig.5 If the invoice was issued to the buyer, the corresponding flag is set and the date of the invoice is indicated. After posting the document, the invoice will be generated automatically (Fig. 6). Fig. 6 On the third page, the amounts of money received from the buyer for the goods are recorded (Fig. 7).
Fig.7 Unsold goods can be indicated on the "Returns" page. This completes the report design. The wiring is shown in Figure 8. Fig. 8 Receipt of remuneration to the current account Based on the agent's report in 1C 8.3, it is possible to generate the receipt of funds (Fig. 9).
The agent is obliged to transfer the amount received for the sale of the commissioned goods, minus his remuneration. Fig. 9 Checking amounts on account 76 and the sales book Mutual settlements are checked on the balance sheet on account 76.09 (Fig. 10).
How to correctly reflect and draw up agency contracts in 1s
Why, in the Functionality of the program on the "Trade" tab, check the boxes for the necessary items. In our case, this is the sale of goods or services of commitents (principals) (Fig. 1) Figure 1. To implement the above example in the program, we need the following documents: 1.
Implementation (Act, waybill) .2. Report to the consignor. In the “Sales” section, we will create a document Implementation (Act, invoice) with the type of operation “Goods, services, commission”. In the "Header" of the document, fill in the details of the Counterparty and the contract - the type of contract "With the buyer". In the tabular section on the "Agent Services" tab, we indicate the nomenclature - the service, its cost, the VAT rate.
In the counterparty and agreement field, specify the principal and the agency agreement (the type of agreement should be “With a principal (principal) for sale”). In the contract, you can specify the option for calculating the agency fee.
Agency agreement: accounting with principal and agent
In the case when the goods (works, services) of the principal are exempt from paying value added tax, this benefit does not apply to the agency fee (clause 2 of article 156 of the Tax Code of the Russian Federation), with the exception of intermediary services for the implementation of the agreed list of goods (works, services ). The procedure for issuing and receiving invoices by an agent .2000 No. 914. The procedure for issuing invoices by an agent depends on whether the intermediary acts in relations with a third party on its own behalf, or on behalf of the principal, the principal.
How to reflect the purchase of services under an agency agreement in 1s accounting 8?
- What is an agency agreement
- Accounting with an agent in the program "1C: Accounting 8"
- Accounting at the principal in the program "1C: Accounting 8"
Often, enterprises use the services of intermediaries in the sale of their products (goods, works or services) or to purchase property, order works or services. All intermediary operations are formalized by relevant agreements, which can be of three types: commissions, commissions and agency. In this article, we will consider agency contracts.
The legal features of agency agreements are established by Chapter 52 of the Civil Code of the Russian Federation. Article 1005 of the Civil Code of the Russian Federation defines an agency agreement as follows: “Under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal.
How to display the agent's report in "1c:Enterprise 8.3"?
The principal who has objections to the agent's report must inform the agent about them within thirty days from the date of receipt of the report, unless a different period is established by agreement of the parties, otherwise the report is considered accepted by the principal. Article 1006 of the Civil Code of the Russian Federation establishes that the principal pays the agent a fee in the amount and in the manner specified in the agency agreement. In most cases, when purchasing services, the income is the actual difference between how much the contract was concluded with the customer and how much the services actually cost.
An example of the procedure for calculating the amount of remuneration can be one of the following methods: 1) a percentage of the cost of sold goods (works, services) of the principal; 2) a percentage of the difference between the amounts of sale and receipt of sold goods (works, services) of the principal; 3) fixed amounts.
Agent report in 1s 8.3 accounting
Accounting at the principal Reflection in 1C at the principals is carried out according to the same scheme. After entering the “Sale of goods and services” item, select “Purchase, commissions” in order to reflect the shipment of goods to the agent’s address.
- "Report of the commission agent (agent) on sales" is needed to reflect the fact that a product or service has been sold. This is where commissions are calculated and deducted.
In the same window, you must calculate and withhold commissions.
Attention
When signing an agency agreement, the agent is required to perform various operations (for example, sell or buy goods and real estate, provide legal services, housing and communal services, find clients, etc.), acting on his own behalf or on behalf of his principal. In the first case, he has obligations for all ongoing transactions. The agent has the right to carry out any types of operations under the contract.
If he conducts transactions on behalf of the principal, he has no obligations under them, the obligations relate to the principal. This is spelled out in paragraph 1 of Art. 1005. The agent always conducts all transactions at the expense of the principal. Sends a report to the principal in due time detailing the actions of the agent in buying and selling services or goods. How to reflect the agency agreement in 1C If a relationship arises between the agent and the principal, they should be registered in the 1C program.
The procedure for reflecting the implementation of an intermediary service in accounting is indicated on the Remuneration tab. The Keep commission flag allows you to adjust the mechanism for paying the agency fee:
- if the flag is set, then the amount of remuneration is withheld from the funds received from buyers as payment for the goods and services of the principal;
- if the flag is not set, then when posting the document in the usual way, either the offset of the advance payment is recorded (if the principal paid for agency services earlier), or the principal's debt.
On the Settlement accounts tab, set the account of settlements with the counterparty (to reflect mutual settlements for the provision of agency services - by default, account 62.01) and, depending on the selected method of payment of the agency fee, either the account of settlements with the principal or the account of advance payments.
How to conduct an agency report with the principal in 1s 8 2016
This is the usual form, without intermediaries.
- The organization itself, acting as a principal, is sold through an agent to third parties.
- Another organization acting as a principal is sold under an agency agreement, drawn up by an agent. Having entered the section "Regulatory and reference information", you need to select the item "Nomenclature" to create a position. Then indicate the selected type of item, as well as the principal. To create a partner in the same section, you need to enter the “Counterparties” item.
A partnership agreement should be drawn up: indicate the transaction "Provision of agency services". If necessary, enter the percentage value of the reward. Accounting with the agent First, information on the transfer of goods or services produced by the principal (when the goods are delivered by his transport) is entered in the menu "Receipt of goods and services" ("Purchases, commissions").
The program independently displays an invoice: 76.09 (“Settlements with various debtors and creditors”). This scheme is used when conducting any documentation for agency agreements. After the completion of all operations, the program independently displays the completed invoice. When selling goods of principals on their own behalf, agents need to print 2 copies of the invoice: for the buyer and for filing in the invoice register.
To generate a report and display the remuneration, the agent needs to create a “Report to the consignor” in the “Purchases” menu:
- Go to the "Home" menu, select the form of the contract and the principal. Commission details are configured by the program.
- Enter the "Reward" service.