Profit on product sales is one of the main indicators of financial results of economic activity of the enterprise. The results of work of firm are usually summed up quarterly after drawing up accounting records. However, profit on realization can be counted monthly.
It is required to you
- - data of accounting on sales proceeds and costs of production and realization (prime costs).
Instruction
1. Define proceeds from sales of finished goods, the performed works, the rendered services for the analyzed period. If you use for this purpose data of accounting records, find its sum in the Profit and loss report of the organization for the line 010 "Sales proceeds" (there it is specified minus the VAT). If you need to calculate it for any month according to accounting, then for definition of revenue take the total amount of a turnover of the credit of account 90.1 "Sales". Subtract data on the VAT from this figure, received from buyers (total turnover of debit of account 90.3 of "VAT").
2. Determine the cost of the sold goods, products, works, services. In the Profit and loss report - it is figure on the line 020 "Prime cost". According to accounts - it is turnovers of debit of account 90.2 "Prime cost". Find business and management expenses in the Profit and loss report (line 030 and 040). The sum of business expenses can be determined according to data of accounting is turnover of debit of account 44 "Expenses on Sale". Management expenses for the period is the sum on debit of account 26 "General running costs".
3. Calculate profit on realization for the period by a formula: П = In - With - KR - UR, where: In - proceeds from sales of goods, With - the prime cost of the realized goods, KR - business expenses, UR - management expenses. Find profit on realization, having calculated the difference between proceeds from sales (minus the VAT), the prime cost of the realized goods, business and management expenses.