It is usually calculated in relation to individual sales periods and allows one to get an idea of the dynamics and efficiency of sales:
Average revenue = Total revenue / Number of items sold.
In addition, the calculation of average monthly and average annual revenue can be used:
Average monthly revenue = Total revenue for the year / 12.
Average annual revenue = Sum of revenue for 3-5 years / Selected period of years.
The last two formulas allow us to evaluate the efficiency of sales of goods and services within the medium-term planning horizon.
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Accounting of revenue
Account 90 "Sales" is used viber database in the economic analysis of revenue from the sale of goods and services. It includes a number of sub-accounts. Postings on them are made to assess the financial result of sales.
PBU 9/99 contains mandatory requirements, upon compliance with which revenue is included in accounting data.
Example 1. Granit LLC sold goods worth a total of 550,000 rubles. Of this, 50,000 rubles are for VAT. Revenue is calculated at the time of sending the goods to the buyer. The cost of production is 300,000 rubles. Selling costs amounted to another 50,000. The goods were paid for by the buyer.
Accounting of revenue
These transactions will be reflected in the following entries:
Dt 62 Kt 90 –– receipts from sale of goods on the date of shipment – 550,000.
Dt 90 Kt 68 – VAT amount – 50,000.
Dt 90 Kt 43 – cost of production of goods – 300,000.
Dt 90 Kt 44 – selling expenses – 50,000.
Dt 51 Kt 62 – payment for goods by the buyer – 550,000.
The financial result in this case will be calculated as follows:
550,000 – 50,000 – 300,000 – 50,000 = 150,000 RUR.
When the proceeds from the sale of finished products are recorded in the accounting, we reflect the financial result:
Dt 90 Kt 99 – profit of 150,000 RUR received.
Example 2. The store sold parts worth 550,000 rubles, of which VAT in the amount of 50,000 must be paid. Revenue is recognized upon receipt of payment for the goods, while sales expenses are included in the cost of goods sold. With the cost of parts of 200,000 rubles, sales expenses of 25,000 and actual payment by the buyer of 500,000 rubles, the transactions will look like this:
Dt 45 Kt 43 – the actual cost price of production is taken into account – 200,000.
Dt 51 Kt 62 – the buyer made a partial payment for the goods – 500,000.
Dt 62 Kt 90 – revenue from the sale of goods is indicated by the transaction – 500,000.
Dt 90 Kt 68 – reflects the VAT amount. Calculated as follows: (500,000 / 118 * 18) = 76,271.18.
Dt 90 Kt 45 – the actual cost of goods, the proceeds from the sale of which are taken into account, is indicated: 200,000 * 500,000 / 550,000 = 181,818.18.
Dt 90 Kt 44 – sales expenses taken into account – 25,000.
The calculation of the financial result looks like this:
500,000 – 76,271.18 – 181,818.18 – 25,000 = 216,910 RUR.
The amount received will be the profit from sales, reflected in the entry:
Dt 90 Kt 99 – financial result determined – 216,910.