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It is used in trade organizations to record trade documents for the reporting period, which is approved by the head of the organization. As a rule, a report in the TORG-29 form is prepared using the balance method of accounting for goods.

The unified form was approved by the Decree of the State Statistics Committee of the Russian Federation dated December 25. 98 No. 132.

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How to fill out a product report correctly

The report is drawn up in two copies by the financially responsible person, indicating the number, date of receipt and expenditure documents. Both copies are signed by the accountant and the financially responsible person. One copy with attached documents is sent to the accounting department, the second remains with the financially responsible person.

Note! If an error is made when entering data in the report, corrections are made as follows: the incorrect entry is crossed out, then corrected text or numbers are written above it indicating the date of correction. The correction must be indicated by the inscription “corrected” and confirmed by the signature of the responsible person and the accountant.

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Commodity report - form TORG-29used by the financially responsible person to record documents on the movement of goods. You will learn how to fill out this report and when to use it in this article.

For what purposes is a product report used?

A register such as a commodity report is necessary to record the commodity documents received by a trading enterprise. It has a unified form: the commodity report TORG-29 is approved by Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132. The report is created for a certain reporting period, for example a week, a month or a couple of days. This period is determined by the head of the trading company and is fixed in the accounting policy or a separate order.

Typically, such a report is simply necessary for those enterprises that use the inventory accounting method, called the balance method. With this method, quantitative and total accounting are separated: the first is kept in warehouses, and the second in the accounting department. At the end of the month, the balances accumulated in the warehouse and in the accounting department are compared by value. Common for accounting conducted entirely manually.

You will learn about what methods of accounting for goods are used today from our article “Trade of goods with and without VAT (nuances)” .

How is a product report maintained?

TORG-29 is always drawn up in 2 identical copies, and 1 of them, after closing, is immediately transferred to the accountant along with the documents that served as the basis for its completion. The report can be transferred to the same accountant who signed it.

In addition to the accountant, the report must also be signed by the financially responsible person, whose responsibilities include maintaining this register, so the 2nd copy of the report remains with the person who kept it and is responsible for the safety of the goods.

The report displays information taken from the primary documentation for the goods. Thus, it contains the dates and registration numbers of incoming and outgoing invoices (or other primary documents that confirm the arrival or disposal of inventory items).

NOTE!If the person filling out the report makes a mistake, there is a certain algorithm for correcting it. To begin with, the incorrect inscription should be crossed out, and then the correct option should be carefully written above it. Then, next to the correction, you should put the date the correction was made, the “Corrected” visa and the signature of the financially responsible person, as well as the accountant.

Commodity report (form TORG-29)

In addition to recording the movement of inventory items, organizations also keep records of documents that accompany the arrival and disposal of inventory items. The specified information is entered into the commodity report (form TORG-29).

General provisions

Unified form TORG-29

It is especially necessary to prepare this document at enterprises that use the operational accounting (also called balance) method of accounting. With this method, accounting is carried out directly in materials accounting cards filled out in warehouses. The accountant checks the information specified in the cards at established intervals and confirms them with his signature. At the end of the reporting period (month), this information is transferred by the warehouse manager to the balance sheet, which is transferred to the accounting department.

The commodity report contains information about commodity documents. The reporting period is determined by the head of the organization in the relevant order (order) or accounting policy. This could be a month, a week, several days.

The report is filled out by the financially responsible person to whom the organization’s property is assigned. This person may be the warehouse manager.

Procedure for filling out a product report

The name of the organization and (if any) structural unit are indicated at the top of the document. The following fields are entered in the special fields:

• date of;
• Document Number;
• reporting period.

Below is a line for indicating data about the financially responsible person - his position, full name.

The commodity report itself is a table in which transactions with goods are entered.

In the “Name” column, the first line indicates the balance at the beginning of the reporting period - the cost of the goods and packaging. In the “Document” column, dashes are entered.

The following briefly describes the operations for the arrival of goods, for example, the delivery of goods by another organization or the movement of goods from another warehouse. The “Document” column indicates the details (date, number) of the document according to which the goods were received at the warehouse, for example, a TORG-12 delivery note. Column “Amount, rub. cop." filled in with information about the cost of the goods and packaging according to the invoice. After all receipt transactions are entered, the specified column reflects the total receipt amounts for goods and containers for the reporting month. Lines for product consumption are filled in similarly. The last line indicates the balance at the end of the reporting period. In the “Accounting notes” column, the accountant enters information regarding the accounting of the relevant transactions.

The document is drawn up in two copies. The first copy is given to the accountant for verification, and the second copy remains with the person who filled it out. Both copies must be signed by the financially responsible person and the accountant. Along with the report, the documents that were used in its preparation are transferred to the accounting department. The number of applications is indicated below the table.

If an error was made when filling out the report, the incorrect entry is crossed out and the correct one is entered. Next to the correction, the date of the amendment, the inscription “Corrected” and the signatures of the materially responsible person and the accountant are indicated.

In addition to recording the movement of inventory items, it is equally important to record the documents that accompany the movement of inventory items. For these purposes, a commodity report in the TORG-29 form is used. The employer is not obliged to use a unified form in his activities - he has the right to develop his own, taking into account the requirements for drawing up forms and mandatory details. To simplify the development of your own form and reduce the time spent, you can use TORG-29 as a filling template. The unified form was approved by Decree of the State Statistics Committee dated December 25, 1998 No. 132.

Information about documents is entered into the product report. The report is filled out by the financially responsible person, this could be, for example, a warehouse worker or a warehouse manager. The reporting period is determined by the head of the company; it can be a month, a week, or several days.

The preparation of this report is especially relevant for companies that use the balance method of accounting. With this method of accounting in the warehouse and in the company's divisions, materially responsible persons, on the basis of primary accounting documents, keep quantitative records of goods in cards or in warehouse accounting books.

Filling out the TORG-29 product report form

The product report is two-sided. In the header of the report, the main details of the company are filled in: name, structural unit, OKPO form, type of activity, type of operation. It is necessary to indicate the number of the document being filled out, the date it was filled out, and the reporting period for which the document is being filled out.

Before the main part of the report, the financially responsible person and personnel number are indicated. The main part of the commodity report form in the TORG-29 form consists of a table that includes 7 columns:

• Name;
• date of document preparation;
• Document Number;
• the amount of the cost of the goods;
• the amount of cost of the container;
• Columns 6 and 7 of the table are accounting marks.

In the first line of the table, indicate the balance at the beginning of the reporting period - the cost of the goods and packaging. In the columns where you need to indicate the number and date of the document, put dashes.

On the first page of the TORG-29 commodity report, information on the arrival of goods is indicated. In the first column, you need to briefly describe the operation - for example, “Delivery of goods from Premium LLC.” Then provide information about the document according to which the goods were received at the warehouse. You must indicate the date the document was completed and its number. In the “Amount” column you must enter the cost of the goods and packaging. The last 2 columns are reserved for accounting notes. At the end of the table, you need to summarize: the total for the receipt and the total with the remainder.

The reverse side of TORG-29 contains a similar table where information on product consumption is indicated. The table contains exactly the same rows; they must be filled out in the same way. At the end of the table, the total consumption is summed up and the remainder is indicated.

The document must be drawn up in two copies. One copy should be submitted to the accounting department for verification, and the second copy remains with the financially responsible person filling out the report. In the line “Report accepted and checked,” the TORG-29 commodity report must contain the signature of the accountant, with a transcript and indication of the position. Below is a line for the signature of the responsible employee who compiled the report. Along with the report, the documents that were used in its preparation are transferred to the accounting department. A separate line is provided under the table to indicate the total number of attached documents.

At enterprises involved in the trade sector, a commodity report in the TORG 29 form is used.

This form is ideal for those who use the balance method of accounting for goods.

Who should compile it? What rules need to be taken into account when filling out this form? How often is it submitted to the accounting department? Here you will find answers and tips to all these questions.

The concept of a product report. Legislative framework for this issue

The use of the standard interindustry form N TORG-29 (“Commodity Report”) is recommended by the State Statistics Committee of the Russian Federation for enterprises whose activities are related to retail trade services.

By this body on December 25, 1998. instructions were given to fill out such forms with detailed justification in Resolution No. 132 “On approval of unified forms for recording trade transactions.”

The standard form is used for reporting by responsible persons in order to control documentation on trade turnover for certain periods of time. The form is designed in such a way that it is necessary to reflect the data of invoices, indicating the date of their preparation and the total amounts. At the end of the report, the general results of financial transactions during the movement of goods are indicated, as well as their balance in monetary equivalent at the end of the month.

Application and purpose

In any organization where the movement of goods takes place, it is imperative to register their receipt and decrease. For this purpose, in accounting, documentation of the receipt and release of goods is formed in special registers.

Reconciliation of balances and the reliability of the availability of shipping documentation is carried out on the basis of commodity reports submitted to the accounting department in the TORG 29 form. In it, the reporting employee summarizes all the information on the papers about the arrival and departure of his commodity mass. Thus, the report is, in its own way, a register of invoices, compiled into separate lists according to the documents received. By amounts reflected final figures are calculated separately about the amount of goods arrived and lost, as well as their balance at the beginning and end of the reporting period.

This form of report easily allows you to control the turnover of a separate area for which the responsible person is responsible. The main thing in this matter is not to make mistakes and carefully fill out the form, then everything will be in order at the enterprise.

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Registration procedure

For convenience, this report is used in companies engaged in the sale of goods at retail, and accounting of activities upon their receipt and departure is carried out using the sales price. Convenient for those enterprises that use the cost method of accounting for goods, called the balance method.

Requirements to this document are:

1. How many copies are made? It's served in duplicate, one of which remains in the accounting department with the original documents attached to it, and the second remains with the responsible person.
2. Which employees should report? The duty to draw it up refers to those who receive and issue goods. This employee submits the report to the accountant for verification. If everything is in order, then one copy of the two forms is endorsed by the inspector and returned to the responsible person.
3. How is data entered into the report? Filling in parameters from the turnover documentation received during the reporting period, done both electronically and manually using a pen with blue or black ink.
4. What should this document confirm? All information reflected in the TORG 29 form is confirmation of goods movement: how much has arrived and left, as well as what balance is available at the end of the reporting period.
5. Grounds and procedure for using the TORG 29 form. Fill out the form financially responsible person, based on the availability of documents for the reporting period, approved by the chief manager of the organization. All documents are divided into 2 tables about the receipt and consumption of goods in accordance with the chronological order of their creation.
6. Storage each copy of completed TORG 29 forms. One of them is kept in the archives of the accounting department of the trade organization, and the other is kept by the financially responsible person.

Now let's move on to filling out the report form itself.

Filling rules

The following will help you fill out the report: step-by-step instruction:

1. Product report forms are filled out and submitted within the period specified by the manager, which cannot be more than 10 days. It is possible to prepare a report twice during the reporting period approved by management, for example, when conducting an inventory.
2. The document must be drawn up in 2 copies by the financially responsible employee who is entrusted with the management and storage of the products sold.
3. All product reports must be numbered consecutively, starting from the beginning of the year. The exception is the case when a new financially responsible person is appointed. In such circumstances, the numbering begins anew from the moment he takes office.
4. The most often used is a unified form for a commodity report under No. TORG-29, consisting of two pages separately for incoming and outgoing papers. In chronological order, each document is recorded in a separate line, first from the receipt documents, and on the next page, in the same order, the consumables are recorded.
5. Before you start entering data from invoices and cash (and) orders, you need to fill out the information in the header of the form. In this part, you must enter the full name of the organization, for example, “Limited Liability Company “Alexandria”. Below you enter data about the structural unit, for example, a warehouse.
6. After information about the organization and department or site, enter information about the materially responsible person: his individual data, position, personnel number.
7. Start filling out the table from where you indicate the balance at the beginning of the check. The balance at the beginning of the period must be the same as the balance at the end of the previous product report form. Then enter line by line in chronological order the data from receipt documents and invoices: name, date, number, amount of goods, cost of packaging.
   note that all parameters of each document are entered separately. Even if invoices are from the same supplier and goods are delivered on the same day, they cannot be summed up. After filling out all receipt documents, the total receipt amounts for the reporting period are displayed at the end.
8. We move on to the next stage of reporting: fill out page two, in which you need to reflect all the information about the expense. The tabular data in the expenditure form is filled out in the same way as the receipt register of documents on the first sheet. At the end, the total expense amounts are indicated.
   Note! Don’t forget to also include information about goods returned to suppliers in your expense list.
9. They finish filling out the form by indicating in the “Appendix” section the number of shipping papers and in the indicated place the financially responsible person puts his signature.
10. The completed TORG 29 form is submitted to the accounting department, where it is checked immediately on the day of submission. If the report coincides with the accounting data, then after reconciling them, the accountant must put his marks in columns 6 and 7, as well as his signature.

Making corrections

When filling out the report electronically, errors can be easily corrected. But if the form is filled out manually, then it is rarely possible to avoid errors when compiling it. However, corrections may be made to the report.

If an error is found, it can be corrected. To do this, inaccurate information is crossed out with one line, and the correct entry is made above it.

Near the fix enter such data:

• who made the adjustments;
• calendar number of corrections made;
• signature of the person who entered the correct data.

In a report, it is unacceptable to cover up incorrect parameters with a corrector or shade them with several lines.

If there are a lot of errors in the report, then it must be completely rewritten on a new form.

Accounting and storage

This type of reporting falls under the rules of documentation when accepting, storing and distributing commercial products, as well as posting completed turnover transactions in accounting.

To correctly fill out and use the forms, you must use the Methodological Recommendations for accounting for transactions with goods in the trade sector, approved by letter N 1-794/32-5 of Roskomtorg dated July 10, 1996.

So, based on these regulations, product reports, together with the documents attached to them, are collected in a binder sequentially according to their serial numbers. Their storage period is 5 years. The main responsibility for ensuring the safety of such documentation rests with the chief accountant.

Responsibility for the absence of these reports

Taxpayers will have to answer for the lack of reporting documentation under Article 120 of the Tax Code of the Russian Federation. This fact is a case of gross violations of the points specified in the rules for accounting for income and expenses when taxing organizations.

The law stipulates that the employee appointed responsible for recording the facts of the economic life of a retail facility is obliged to ensure the issuance of primary documentation for the timely entry of data into accounting.

But punishment can be incurred only for the following violations:

• errors made due to failure to comply with accounting rules;
• late submission of reports to the accounting department;
• failure to comply with the procedure or failure to maintain the established period for storing accounting documentation.

Only persons holding responsible positions in the organization are subject to punishment. This is described in Art. 15.11 Code of Administrative Offenses of the Russian Federation.

Please note that the Code of Administrative Offenses of the Russian Federation does not provide for punishment for the absence of primary documentation.

The rules for preparing a product report in 1C are outlined in the following video instructions: