Instructions
Specify in the contract the minimum selling price of the goods, including VAT. Determine the deadline for implementation. Make a reservation that the attorney is obliged to follow your instructions regarding the sale of the goods. In this case, the attorney must be responsible for the safety of the goods and those attached for execution.
The attorney must provide you with a report on the progress of the sale of the goods and documentation related to the sale. Be sure to indicate that if the attorney delegates the fulfillment of his obligations to another person, then the attorney is responsible for the improper execution of your instructions.
It is your responsibility to reimburse the attorney for actual costs incurred in selling the goods. Include a clause in the contract that the principal and the attorney are obliged to protect the confidentiality received from both parties.
Determine and indicate in the contract the remuneration to your attorney, expressed as a percentage of the total amount of transactions that he will complete. Please indicate the currency in which you will pay within ten days of receiving the report.
The amount of expenses that you are required to reimburse usually includes transportation costs confirmed by tickets, loading and unloading costs, as well as storage costs for products. Some points may be specifically agreed upon by both parties.
If you decide to cancel this in whole or in part before your attorney concludes transactions with buyers, then it is your responsibility to pay remuneration for previously completed transactions and reimburse the attorney for expenses incurred until the order is canceled.
Remember that the agreement will come into force from the moment it is signed and will be considered valid until the obligations specified in it are fulfilled. Provide for force majeure circumstances.
When drawing up a presentation about the services of a company aimed at a specific client, when drawing up a specific commercial proposal, as well as during a dialogue with a potential partner, the correct reflection of the services is of no small importance. The more correctly and clearly they are voiced, the greater the likelihood of concluding a deal both in the short and long term. long term. Therefore, it is necessary to approach this issue carefully, and only after serious preparation.
Instructions
Conduct a preliminary analysis of the client company. Find out what she is, the history of her development, the prospects she sees, as well as her needs at this point in time. Also, an important factor is the prospects that he does not see at the moment. Record all information carefully. The more accurate it is, the easier it will be for you to process this information in the future.
Rework the description based on the company's needs in the short and long term, avoiding justifications. Your task is to prepare the services in such a way that to the person with whom you are dealing, all this will seem like a stunning coincidence, and not work done with the goal of completing the transaction. The more carefully you hide the traces of deep analysis, the more stunning the result will be.
Improvise your presentation. Remember that the more you rely on the client about what he needs, the more reasons for agreement you give him. The logic here is very simple: if you do not rely on the client’s words, you give him a reason to object, and if you do, then a reason to agree.
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Every accountant knows that a company’s expenses for various services are the object of close attention from the tax inspectorate. In this regard, it is necessary to carefully check all documents and justify your costs in order to reflect the services in tax accounting.
Instructions
Confirm the costs of providing services with documents. The peculiarity of any services is that they have no material expression. According to clause 5 of Article 38 of the Tax Code of the Russian Federation, they are consumed and sold in the process of their provision. Thus, the customer must first discuss with the contractor a package of documents that will confirm the provision of services. According to the law, an agreement, an act on the provision of services and payment documents can be used for this purpose. It would also be advisable to issue technical task, performer's report, written correspondence and expert opinions. To receive a VAT deduction, you must submit an invoice to the tax authority.
Justify the need for services. There are often cases when tax authorities refused to recognize these expenses, even if all the necessary documents were available. The reason for the refusal may be: the presence in the company’s staff of employees who perform similar functions; lack of positive economic effect; simultaneous receipt of the same services from several providers; absence economic activity; inflated costs for services.
Prove the reality of prices for services. To do this, refer to paragraphs 1 and 2 of the Tax Code of the Russian Federation and familiarize yourself with the basic provisions that determine prices for goods, services and work. If your service agreement meets these requirements, then the tax office has no right to make claims against you for incorrect pricing.
Reflect services in tax accounting as other expenses. Reduce the tax base by the amount of these costs based on clauses 14 and 15 of clause 1 of Art. 264 of the Tax Code of the Russian Federation. When calculating income tax, you must rely on clause 27, clause 1, article 264 of the Tax Code of the Russian Federation.
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The transfer of goods for sale is carried out on the basis of Decree of the Government of the Russian Federation No. 569 and Article 990 of the Civil Code of the Russian Federation. The main document for the transfer is the agreement between the commission agent, who is the recipient of the goods, and the consignor, who supplies the goods.
You will need
- - passport;
- - individual entrepreneur documents or legal entity;
- - agreement.
Instructions
You can transfer goods for sale to any retail outlets operating on the basis of opening a legal entity or private enterprise. The goods can be transferred individually or in bulk, as well as completely new or used.
When transferring the goods, present your civil passport and documents confirming your right to exercise entrepreneurial activity and making a profit from this type of activity. This document can serve as a certificate of an individual entrepreneur or a legal entity.
Conclude an agreement with the commission agent, which can be written by hand in two carbon copies. The contract must contain all the conditions for the sale of the accepted goods, the terms of sale, instructions on the amount of remuneration to the commission agent, payment for storing the goods at the point of sale or in the warehouse of the commission agent and other terms of sale, as well as settlements with the supplier represented by the principal.
Be sure to make sure that the contract contains a serial number and signatures officials, responsible for receiving the goods, date, seal of the enterprise carrying out commission activities.
For used piece goods, these documents are not required, as well as a document confirming the right to engage in commercial activities. It is enough to present a general passport with a registration stamp.
You have the right to transfer for sale goods that are not classified as perishable. You also cannot hand over or accept for sale used hosiery and underwear.
If you are handing over for sale a wholesale batch of perfumes, cosmetics, household chemicals or medicines, then in addition to the certificate from the manufacturer, you must present a quality certificate that complies with GOST of goods permitted for sale in the Russian Federation.
In accounting, to reflect the services of third parties, there is a document called “Third Party Services.” It must contain all data on the cost of services, performance of work, and accounting for taxes on costs.
You will need
- - details of a third-party company;
- - act of work performed by a third party organization;
- - mutual settlement account;
- - amount of preliminary calculation;
- - automated system accounting(1c accounting).
Instructions
Open 1C: Accounting. In the form of the “Third Party Services” document, indicate the counterparty organization, contract number, transaction and type with the company for the services provided. In the same document, indicate the details called “type of trade” and the number of the work report performed by the third-party organization.
In the “Selection of orders by counterparty” journal, use the selection button to click the required order document.
Enter the data based on the “Incoming Invoice”, and fill out the “Order” line in accordance with the “Invoice”.
In the tab called “Additional”, indicate the mutual settlement account, the VAT rate for the “Type of VAT” detail and the gross expenses analytics.
If you need to edit the prepayment amount, check the “Specify prepayment amount manually” tab. After that, manually enter the amount of this payment.
note
If you do not include the “VAT on costs” detail when creating the “Additional” tab, a third-party organization does not have the right to include the VAT amount in the tax credit. In this case, the VAT amount will be taken into account for the costs indicated in the “VAT Cost Account” tab.
If, when selecting an order document, the line “Without order” is displayed in the field called “Order,” then the current document is the basis for mutual settlements with the company. If in the document “Services third party organization» must be reflected and Additional services that were performed by the company itself and affect the cost of production, set “Internal expense” as the type of operation. If payments are made in a mixed way - cash and by bank transfer- then they are carried out with the document “Consumable cash order" and "Payment order".
Sources:
- how it is reflected and what documents
Accounting for the sale of goods is kept on synthetic account 90 “Sales”. In this case, the credit reflects the cost of all products sold, and the debit reflects its cost. Every day, entries are made on this account based on the cashier's report data, and at the end of the month, VAT is calculated and sales expenses are written off.
Instructions
Reflect the proceeds received from the sale of goods on the credit of subaccount 90.1 “Revenue” and the debit of account 50 “Cash”. If payment for the goods was received to the current account, then account 51 is used. Thus, throughout the month there is
If you want to start your own business, then you need to immediately turn your idea into reality. You don’t need to listen to or believe anyone when they say that business is cruel and does not tolerate mistakes. In fact, it is not so scary... If, of course, you know its rules and apply them in practice.
Today there are many opportunities and ideas for starting your own business. In what area? For example, in trade. The simplest option: take the goods for sale, find a buyer and, after selling, make a profit and your percentage of the proceeds. Of course, for this to be a profitable deal, you must first arrange everything Required documents and permissions. After all, you will have to pay penalties in the event of an inspection (unsuccessful for you) by the relevant authorities from your own pocket, which is very unpleasant.
After completing the documents, do not rush to agree to take the goods for sale and consider offers from several partners. Perhaps, if you wait, more will come profitable proposition cooperation. Finally, come up with a rough plan. further actions. Namely: what audience of buyers are you counting on, how much revenue do you need to receive daily to make a profit, where will you sell your product.
Let's look at a few ideas with specific examples.
Trade in household goods will always be in demand. Agree, powders, soap, toothpaste, toilet paper and other household items are always necessary and usually consumers quickly run out. Here's an idea! Start selling this type of product.
We sell cosmetics and jewelry
Well, what beauty can resist a charming and competent seller and his product if the tray is full of cosmetics and jewelry? By the way, costume jewelry taken for sale is more advantageous direction in trade, which tends to deteriorate from the sun, and from excess moisture, and is afraid of falls. Nothing can spoil the jewelry (unless, of course, it is left in the pouring rain for several days). And it’s mostly young fashionistas who buy it in very large quantities. Therefore, rest assured that your goods for sale will quickly sell out. Especially in the spring-summer season.
Pitfalls What you need to be prepared for
Finding a product supplier and agreeing on mutually beneficial terms is not difficult. There are a lot of such proposals. And they all agree to provide the goods for sale for a certain period of time, and also make a return if the goods are found to be expired or defective.
When a supplier is selected, you should think about where to sell all this stuff. In fact, there are only three options (for all products). The first is opening a retail outlet. To do this, you need to decide on a place, then rent it and also obtain all the necessary permits.
If you don’t want to spend money on renting premises or a sales tent, you can resell your goods to a third party for sale. Simply put: become an intermediary between the supplier and the seller. In this case, of course, you will lose part of the profit.
The third option depends directly on your ability to sell and communicate with a potential buyer. You do not need to rent a retail outlet, you do not need to look for a seller. You will be the seller yourself. All that is needed from you is to go to organizations, apartments and look for a potential buyer. Let us note right away that the third trading option is not entirely successful; in most cases it leads to a loss.
It is up to you to decide whether or not to engage in trading in goods taken for sale. But remember that success depends only on you and your desire to have your own business.
The opportunity to start a business, especially without investments, also under famous brand- a dream for any potential entrepreneur. And in connection with times of crisis, there are more and more such “dreamers”. In principle, such people can be understood: they are convinced that their business will allow them to feel in “ economic security"and be free, both in money and in time.
However, these statements are a common misconception. An entrepreneur is a person who takes a certain risk, from which many people working “for their uncle” are insured. This danger lies in the fact that a businessman may receive his profit at the end of a certain period, or may be left with nothing. While a simple employee working for someone else will in any case receive a reward for his work. Moreover, a working day for the owner own business starts early in the morning and ends closer to night, in contrast to the usual schedule of office plankton “from 9 to 6”.
But if you are not afraid of the everyday life of entrepreneurs, and you are eager to try yourself in their role, then you should pay attention to a franchise business.
This scheme is convenient for beginners, as it allows you to reduce risks at the initial stage of work.
To open a franchise, you need to buy it. It would seem logical, because the company, having provided the franchisee with a brand, a business scheme honed over the years and a unique product, cannot engage in altruism and expects mutually beneficial cooperation with the partner.
But what to do if a potential entrepreneur does not have initial capital? Look for him. Because there are no franchises without investments at all. At least, such cooperation schemes are not created successful companies. And working only with proven brands will allow you to build a truly profitable business.
As Petr Strukov, a representative of the franchisor company, correctly noted: “If a person does not invest his own money in the business, then there will be much less motivation to work for the benefit of the company, so with our partners we work only “for the money.” Now there are many young and energetic start-ups on the market who want to try their hand at business. Whether they succeed or not is the question. But hardly a percentage successful projects will be high, and closures of retail outlets may damage the reputation of the entire company as a whole. Therefore, we respect ourselves and our partners, and do not undermine the foundations of business.”
However, there are ways that allow you to minimize the amount of money needed to open a franchise business.
Such franchisor offers include:
- Trade credit
- Special promotions for an easy business start
- Dealership
Goods for sale
That is, the franchisee must pay for repairs and rent of the premises, as well as purchase retail store equipment, after which the franchisor provides him with a deferred payment for the purchase of goods for a certain period established by the contract. Moreover, each company has different not only terms and conditions, but also the wording of such “indulgences” for partners.
For example, the company provides goods to new partners on commission, which covers the costs of opening a new store under the guise of a popular shoe brand are reduced from 7 million rubles to 2.5, which means that a novice entrepreneur will only need funds to rent and decorate the premises for a store.
The company provides payment in installments up to 180 days, and the Polish clothing brand buys unsold balances from its franchisees, thereby saving working capital point of sale. A well-known chain of stores also promises trade credit for its partners. And representatives of the leather goods brand provide the opportunity to take advantage of an interest-free product limit for opening a retail outlet for a period of 60 days.
Food manufacturers also provide deferred payment for products. Is it true, similar conditions available only to well-established partners. For example, trademark ice cream company ships goods with a delay of two weeks, and new partners, when ordering equipment for a retail outlet, can only pay 50% of the cost; the rest of the amount can be paid to the franchisor upon receipt of material assets.
But in order to enjoy all the joys of a trade loan, you need to find cash for opening retail outlets. Meanwhile, there are companies that have foreseen this fact and offer novice entrepreneurs to try out their capabilities by opening a business using a “lite” version of the franchise.
Easy start
There are franchise offers that allow you to start a business under the brand of a large company at a special price.
Such shares are typical for large manufacturing enterprises, as well as for regular Internet services.
For example, a company that produces houses made from SIP panels offers to start a business in its region for only 250 thousand rubles. This format will allow you to receive orders for the construction of houses, send them to manufacturers and earn quite a decent income from a percentage of orders. The main requirement: the ability to work with the customer. In the future, the company’s partner can develop his business to full-fledged production of houses from SIP panels.
There are similar offers in clothing retail: for example, the manufacturer designer clothes proposes to start your business by opening a “corner” - a small exhibition stand in an existing clothing store. The required area is from 25 sq.m., and investments are minimal: from 300 thousand rubles.
Franchises of Internet services and mobile applications also different reasonable prices, and opening this business does not imply investing in renting office space.
For example, representatives of the Internet service call their business “home-based” and promise a monthly income of at least 100 thousand rubles, with an initial investment of 106 thousand rubles.
And for those who want to open their own business on more tangible things with minimal investment, it’s worth trying yourself as a regional dealer.
Dealership
Any manufacturer wishing to enter the federal level is looking for representatives in each region who would take on the responsibilities for selling the product in the territory entrusted to them.
But the producers really necessary goods those in demand most often turn to large wholesale companies, and they are not interested in small players.
But still, there are franchisor companies that offer potential partners to try out a business niche through a dealership scheme. For example, a well-known manufacturer of office furniture works . The company offers potential partners two development schemes: franchise and dealership. Moreover, the last category does not imply opening company store"Felix" , but simply gives you the opportunity to sell furniture from the manufacturing company in your store. Franchisees have more opportunities: the entire range of factory products, after-sales service and a sign with a well-known brand. Therefore, according to the franchisor’s representative, many Felix dealers subsequently become their franchisees.
The store brings maximum profit to the owner in the case where there is a large assortment of goods. But what to do if not all shelves in the store are filled with goods? Entrepreneurs are wondering how to get goods for sale. This great way fill the store with goods for sale and earn decent money with minimal risk.
The only problem that arises is finding good wholesale organizations with which you can cooperate on favorable terms. How to take goods for sale at a profit? You just need to know certain points when searching for wholesalers and when concluding an agreement with them for the supply of goods for sale.
How to find wholesale suppliers?
- Thematic catalogs. Thanks to this directory, you can find out all the relevant companies in your region. The catalog sections are filled with different trade niches, so you can find the right company very quickly. The company provides brief information about its activities and leaves its contact information. You can buy such a catalog at any newsstand.
- Internet portals. There are many business portals on the Internet that have directories of companies and their scope of activity. Companies are divided into categories, so an entrepreneur just needs to choose the direction that interests him. Large companies have their own online consultant who can answer questions about how to take a product for sale, how to start collaborating, etc.
- Media and advertising. Often on TV in regional advertising companies are broadcast that provide goods for sale. If such a company exists in the city, perhaps it advertises its products to entrepreneurs. In newspapers you can also find many wholesale organizations that offer cooperation to small and medium-sized businesses.
Management
You can only purchase goods for sale from a wholesale organization. Once a suitable company is found, you need to make it Commercial offer. After consideration, the company informs the entrepreneur of its decision. If approved by the parties, I enter into a cooperation agreement.
The contract should indicate the purpose of cooperation, the range of goods, and their quality. Be sure to indicate the terms and conditions of product delivery. The cost of the goods can be fixed for the duration of the contract, and the conditions for raising are also taken into account pricing policy organizations. You can specify the conditions under which the contract can be revised by both parties.
The contract must clearly establish the rights and obligations of both parties. The conditions under which the contract can be terminated, the rules of liability for failure to comply with its individual clauses. At the end, indicate the duration of the contract and the conditions for its extension. The agreement comes into force immediately after signature by both parties.
Large wholesale companies have the most profitable terms for entrepreneurs, but they do not like to work with beginners. If the store has just opened, it is very difficult to get approval to take the goods for sale. To begin with, you need to promote your outlet as much as possible, fill it with goods, thereby showing the company your volume of production, and, consequently, your sales volume. By demonstrating your worth to suppliers, you can count on receiving a profitable and long-term contract.
You need to find several suppliers to get the best offer. Evaluate the terms of cooperation with all organizations and choose the best option. Products wholesale company must meet all quality requirements. Many companies offer favorable conditions when they introduce new brands of products to the market. If this group of products has quality, it means that it has prospects for promoting itself well in the market. Branded goods are in demand, so significant discounts should not be expected.
Question: Can I expect to take goods for sale on the terms of a trade loan?
Answer: Suppliers work on trade credit terms only with large retail outlets. To work according to this principle, you need to have good connections with suppliers or expand your business.
Question: What volumes of goods for sale can be obtained from the supplier?
Answer: It all depends on the turnover of the wholesale organization. At first, in any case, you should not count on large volumes. The longer the cooperation, the better the level of trust will be.
Question: Is it profitable to work with multiple suppliers?
Answer: Profitable. Especially if they offer a different range of products. An entrepreneur works better with several suppliers, as he is confident in the supply of products to his retail outlets.
