6. DESCRIPCIÓN DEL PROYECTO
6.7 Zonificación del Proyecto Estación de Servicio:
EMILIA MIHĂILĂ *
ABSTRACT: The object of the commission contract is represented by performing some services regarding the settlement and the ongoing of the selling contracts at exterior.
KEY WORDS: the commission, exporting ware, the exterior commerce society.
When exporting ware in commission, the exterior commerce society has an intermediary role. The exterior commerce society sells the ware to the exterior in its own name, but on the account and the risks of the ware producer. It doesn’t become owner of the exported ware based on the commission contracts concluded with the producer.
So, the object of the commission contract is represented by performing some services regarding the settlement and the ongoing of the selling contracts at exterior.
Based on these contracts is realized the payment with the producer of all the performed services, payment which is made directly by paying the sums owned to the producer or indirectly, by retaining from the external collecting of some payments made in the producer’s account.
The wares which are the object of the commission export are circulating from the producer to the external client. So the external commerce society doesn’t manage these wares and doesn’t reflect them with the help of the stocks accounts.
An external commerce society exports ware in commission, which have the following known characteristics:
- external value FOB: 21.000 €, at the exchange rate: 1 € = 40.000 lei;
- interest included in cost: 1.000 €;
- specialized unit commission: 2% from POB net;
- exchange rate when collecting the ware’s value is 42.000 lei / €;
- salary expenses are in amount of 20.000.000 lei;
- utilities at the specialized exterior commerce unit: 12.000.000 lei;
* Assist. Prof. at the University of Petroşani, Romania
156 Mihăilă, E.
Accountancy reflection:
1 The billing of the beneficiary ware is recorded, according to the “external bill for the internal use”.
411
“Clients”
= % 840.000.000
401 824.000.000
“Suppliers”
704 16.000.000
“Incomes from executed works and made services”
Brute FOB: 21.000 € x 40.000 = 840.000.000 Interest: 1.000 € x 40.000 = 40.000.000
FOB net: 20.000 € x 40.000 = 800.000.000
2% commission from FOB net: 400 x 40.000 = 16.000.000 Value owned to the producer unit: 21.000 € - 400 € = 20.600 € x 40.000 =
= 824.000.000
2. The reflecting in administration accountancy of the commissions incomes is recorded, according to the “External bill for the internal use”:
931
“Obtained production cost”
= 902 16.000.000
“Internal payments for the obtained production”
931.x
“Incomes from the export activity” = 16.000.000
902.x
“Internal payments for the wares sold at export” = 16.000.000
3. The payment of the external value bill is recorded, based on the account extras, taking in consideration the variation of the exchange rate:
21.000 € x 42.000 lei/€ = 882.000.000 5124
“Bank accounts in estimate”
= % 882.000.000
411
“Clients”
840.000.000 765
“Incomes from exchange rate differences”
42.000.000
Considerations about exporting ware in commission 157 4. The reflecting in administration accountancy of the incomes from exchange rate differences is recorded:
931
“Obtained production cost”
= 902 42.000.000
“Internal payments for the obtained production”
931.x
“Incomes from the export activity” = 42.000.000
902.x
“Internal payments for the wares sold at export”
= 42.000.000
5. The payment of wares to the internal wares supplier is recorded, based on the account extras, payment disposition and on the “external bill for the internal use”:
- the value owned to the producing unit, in lei, at billing:
20.600 € x 40.000 lei/€ = 824.000.000
- the value owned to the producing unit, in lei, at cashing:
20.600 € x 42.000 lei/€ = 865.200.000
- exchange rate difference: 865.200.000 – 824.000.000 = 41.200.000 or
20.600 x (42.000 – 40.000) = 41.200.000
% = 5124 865.200.000
“Banking accounts, in estimates”
401
“Suppliers”
824.000.000 665
“Expenses from the exchange rate difference”
41.200.000
6. Recording the reflection in administration accountancy of the expenses with exchange rate difference:
925
“Opening expenses”
= 901 41.200.000
“Internal payments for expenses”
7. Recording the expenses with personnel salaries, according to the accountancy formula:
158 Mihăilă, E.
641
“Expenses with personnel salaries”
= 421 20.000.000
“Personnel – owned salaries”
8. Recording, according to the accountancy bills, the expenses with the specialized exterior commerce unit utilities:
605
“Expenses regarding energy and water”
= 401 12.000.000
“Suppliers”
9. Recording in the administration accountancy of the units general expenses processing, according to the following accountancy formula:
925
“Opening expenses”
= 901 32.000.000
“Internal payments for expenses”
10. Recording the closing of the expenses accounts:
121
“Profit and loss”
= % 73.200.000 605 12.000.000
“Expenses regarding energy and water”
641 20.000.000
“Expenses with personnel salaries”
665 41.200.000
“Expenses from the exchange rate differences”
11. Recording the closing of the incomes accounts:
% = 121
“Profit and loss”
58.000.000 704
“Incomes from executed works and performed services”
16.000.000
765
“Incomes from exchange rate differences”
42.000.000
Considerations about exporting ware in commission 159 12. Recording the reflection in the administration accountancy of the payment of exterior commerce activities expenses, according to the accountancy formula:
902
“Internal payments about the obtained production”
= 925
“Opening expenses”
73.200.000
902 .x
“Internal payments about the export sold ware”=73.200.000
13. Recording the reflection in the administration accountancy of the profit established based on the sold of the account 902 “Internal payments about the obtained production”:
903
“Internal payments about the price differences”
= 902
“Internal payments about the obtained production”
903.x
“Internal payments about the export economic-financial results”
= - 15.200.000
902.x
“Internal payments about the wares sold on export”
= -15.200.000
1520000
14. Recording the reflection in the administration accountancy of the closing of the account on the business sum obtained from the exterior commerce activity, according to the following accountancy formula:
901
“Internal payments about expenses”
= 931
“Obtained production cost”
58.000.000
931.x
“Incomes from the export activity”= 58.000.000
15. Recording the reflection in the administration accountancy of the closing of results account:
160 Mihăilă, E.
901
“Internal payments about expenses”
= 903
“Internal payments on the price differences”
903.x
“Internal payments on the export economic-financial results” = - 15.200.000
15200000
REFERENCES:
[1]. Negruţiu M., Dumitrana M. - Contabilitatea în comerţ şi turism, Editura Maxim, Bucureşti, 1998
[2]. Dumbravă P., Atanasiu Pop A. - Contabilitatea de gestiune în comerţ şi turism”, Editura Intelcredo, Deva, 1995
[3]. Sabău C., Pereş I., Colteţ D. - Contabilitatea întreprinderilor - de comerţ, turism şi servicii, Editura Eurostampa, Timişoara, 2001
Annals of the University of Petroşani, Economics, 4 (2004), 161-176 161