Commodity report form TORG-29 is filled out by trading enterprises to provide data on trade turnover in one document. This form (unified type) of financial statements was confirmed by Decree of the State Committee of the Russian Federation on Statistics No. 132 on December 25, 1998 and remains valid today. In the article we will tell you about TORG-29 Product report and give recommendations for design.

What is the TORG-29 report used for?

Trade enterprises have their own specific types of reporting documentation in use. Commodity report form TORG-29 is often used in retail trade when preparing balance sheet accounting of goods. It is necessary to record documents upon receipt of goods from the warehouse and further turnover for a separate time period. Read also the article: → "". The presence of a residue that was formed over a specific period of time is also taken into account. Also, the specified primary document helps to control the safety of material assets and goods.

The preparation of a TORG-29 product report has become completely optional; it is only recommended by law for use.

That is, each trade mission can record the movement (turnover) of its assortment of goods using independently developed document forms. The main thing is to correctly record the accounting, set out in numbers and exact monetary amounts. In what form this business process is presented to the accounting department is not so important.

In practice, many trade organizations remain faithful to the old rules in order to avoid troubles from the law and fill out a product report using the standard TORG-29 unified form. This is how companies are reinsured, since the lack of primary documentation (or incomplete reflection of financial transactions in it) may be the basis for bringing the taxpayer to administrative liability (Article 120 of the Tax Code of the Russian Federation). Such a violation is gross from the point of view of tax legislation.

The state provides a number of penalties in this direction. It is also prohibited by law to destroy accounting documents before the required storage period. Read also the article: → "". The storage period for primary documents may vary somewhat (in accordance with changes in the rules for organizing archival affairs in the state), but the minimum storage period for a TORG-29 commodity report is five years. The legality of the business transactions carried out in accounting depends on how correctly the primary document is drawn up.

Who should sign and certify the TORG-29 document

The commodity report is signed by two persons:

• the first signature belongs to the person who accepted the completed TORG-29 report with documents and checked the correctness of its execution. It is necessary to indicate the person’s profession (accountant, chief accountant, manager), surname and initials;
• the second signature of the financially responsible person, who is responsible for the commodity values.

Next, the report is submitted to the manager or designated authorized person (a special order is created) for approval. One of the certified copies, along with the rest of the shipping invoices (only originals are provided), is transferred to the accounting department for entry into a special register and its further storage in the database. The second copy remains for storage of the person who compiled it.

Based on the entries in the register, further records are kept of all trading periods, all postings of goods, and their turnover in this area. To systematize the accumulated information in the accounting departments of enterprises, there are entire registration books. Such an in-depth analysis allows us to draw conclusions about the overall profitability of a particular product.

All internal primary documents, which include the TORG-29 trading report form, are compiled directly during the trading operation, but if this is not possible, immediately after its completion, but at least once during the working day. For example, TORG-29 can be compiled based on the description of sales receipts issued by a cash register. This confirms paragraph No. 15 of the Accounting Regulations.

The TORG-29 report, confirming the detailed movement of goods, is always generated in duplicate.

All financial transactions are entered manually in legible handwriting. It is allowed to use blue and black ink (paste). It is also possible to draw up such a document on trade turnover in electronic form. Filling out the form begins by indicating the type of activity according to OKDP, and the type of operation itself. Such a product report must be numbered; at the beginning of each year, the numbering is reset. It is necessary to accurately indicate the date of registration and the start and end dates of the reporting period.

Next, enter your full name on the line of the form. financially responsible person, his profession (department manager, store director, salesperson) and personnel number. This person is the author of this document. On the front side of the product report there is a table to reflect information about the arrival of goods.

The table is divided into seven main columns; their completion is shown in the table:

All accounts are entered into this document line by line, according to the time of the operation. Read also the article: → "". The reporting period is approved by the chief manager of the organization. A separate line below the list of all transfers summarizes the total: how much of the total product is taken into account upon receipt, and how much is the amount taken together with the balance.

On the reverse side of the commodity report sheet there is the second component of the TORG-29 form, containing similar columns, but for accounting for expenses. Here the amounts of retail expenditure (sales) and accounting for the return of packaging are recorded. Based on the results of the table, the total expense for the period is calculated, and the balance at the end of the period is displayed, taking into account the indicator of income and expense. This balance will be used in the commodity report for the next period.

This form tracks the step-by-step movements of the goods, its entire turnover for the period specified above. At the bottom of the document, the number of attached documents is indicated in words, on the basis of which entries were made in the tabular part of the TORG-29 form. Responsible persons certify the completed document in two copies - the first remains with the MOL, the second in the accounting department for storage.

How to make corrections to a product report

• If necessary corrections are made in the event of an error in a document, it is permissible to cross out incorrect information and then indicate the correct information at the top.
• It is also necessary to indicate in words: “corrected” or “believe the corrected” and put the date of correction, certified by the signatures of the seller and accountant.
• Also, red paste can be a means that can cancel an erroneous entry; you can also protect the place of the error with a rectangular frame If there are several corrections, the TORG-29 form is drawn up anew.

Errors in filling out the TORG-29 form

The main purpose of a commodity report is to combine in one place information on commodity documents that reflect the receipt and expenditure of commodity assets. Incorrectly reflected data will actually distort and prevent you from getting a correct picture of the company’s turnover.

You should clearly rewrite the information for each receipt and expense document:

• Counterparty;
• Date of;
• Number;
• Total indicators.

There should be no errors in specifying these parameters. The information in the report must be complete, and therefore you should not forget to enter information about documents for each incoming or outgoing transaction related to goods. If any document is forgotten when filling out, the report will be compiled with an error and will not correspond to the accounting data.

You should not be confused in the reflection of information - there must be a clear distinction between shipping documents confirming the receipt and consumption of goods.

Mandatory details can also include information about the financially responsible person whose account includes commodity values. It is this person who will be held responsible if shortages and inconsistencies are identified. The goods report will be compiled with an error if it does not contain certifying signatures. The TORG-29 form must be signed by the MOL and the accountant who accepted and checked the correctness of filling out the report.

By putting his signature, the financially responsible person confirms that for the specified period he entered data on all movements of commodity assets. An accountant or other employee, having checked the correctness of the format, confirms with his signature that the report was drawn up correctly and there are no complaints about the form used.

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. An 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 is subject to 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:

A commodity report in the TORG-29 form is compiled to record received commodity documents and determine the inventory balance for a certain period of time. The dates of this period are set by the head of the enterprise.

Form TORG-29 is usually used by those retail trade organizations that use the balance method of accounting for goods, i.e. when the goods report reflects all receipts and expenses of goods and money, and the balance of goods is shown in monetary terms.

Product report form

Sample of filling out a product report

How to prepare a commodity report TORG-29

The product report is drawn up by the financially responsible person (seller, store manager, etc.) in two copies. Both copies are checked and signed by the accountant and the report preparer.

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The document is approved by the head of the enterprise (or a person authorized by order of the head). After which one copy with all receipts and expenditure documents is submitted to the accounting department, the second remains with the report compiler.

How to fill out the TORG-29 form correctly

The form consists of two parts - expenditure and receipt.

The name of the organization and structural department where the report is being compiled is written in the “header”; document number (numbering is carried out in order from the beginning of the year), its date, time frame of the reporting period, full name of the responsible person, who draws up the report, his personnel number.

In the receipt section, first, the balance of goods at the beginning of the report is recorded in the form of a monetary amount, then all numbers and dates of documents for goods received during the reporting period are entered in chronological order (a separate line for each document).

Afterwards, the total amount of capital assets received and the total amount of receipt along with the balance are calculated.

In the expenditure section, all expenditure documents for the designated reporting period are also entered as a separate line:

• the amount of revenue from cash register checks;
• amount of goods returned;
• the amount of losses, for example, from write-off acts TORG-15, TORG-16 (scrap, damage, expired goods, etc.);
• the cost of moving goods (for example, according to the M-11 invoice);
• the amount of revaluations, if any, etc.

If an error is detected in the entered data, the report preparer makes corrections to the form: he carefully crosses out the incorrect data and writes the correct data above them, with the date of correction, the word “corrected” and the signatures of the compiler and accountant.

If there are many corrections, a new document is drawn up.

Organizations and enterprises whose activities are closely related to trade carry out special accounting of the movement of goods and funds. One of the forms of control is the preparation of a product report on form TORG-29.

A similar document has some features its filling and rules, compliance with which must be monitored by responsible persons of a legal or natural person.

Application of the commodity report form TORG-29 optional. On the other hand, the State Statistics Committee of the Russian Federation recommended such a document for its preparation by trade organizations whose activities closely related to retail sales of goods.

A standard form of such a report is used to monitor the ongoing documentation of the entire trade turnover and is presented in the form of a detailed report for a specific period of time. An individual organization has the right to independently establish the time periods in which such a report should be generated and properly recorded and stored.

This form is most convenient from the point of view that it necessarily reflects all available data on incoming and outgoing invoices, indicates the dates of their preparation (issue, receipt), as well as the amounts that are recorded.

In addition, such a report allows you to generate generalized results for all commodity and financial transactions that are carried out during the movement of goods during the reporting period. The total balance for the organization or its separate division is formed in the same way, which is expressed in monetary form at the time the report is generated.

For what purposes is it used?

The product report in organizations is used to perform such functions:

1. Carrying out registration and accounting of receipt of goods - registering them.
2. To record expenses for the reporting period related to payment for goods, services, wages and others.
3. To account for the write-off of funds associated with the return of goods to suppliers (without identifying the reason why this happened). In this case, this may be a return due to defects, by prior agreement to exchange an expired product for a more recent one, in the event of a break in business relations with a specific counterparty, etc.
4. To be able to create a register of all receipts, expenditure invoices and other documentation that changes the organization’s inventory.
5. To summarize the overall results for the reporting period - how much goods and funds were disposed of, how much was put on record.
6. To be able to exercise control over individual positions, as well as over specifically limited areas of activity, for which certain employees are responsible.

How it is done: filling requirements

First of all, it should be noted that the product report form is performed in two original copies, both are affixed with seals and signatures of responsible persons.

After registration of the document, one copy, according to the existing rules, is transferred to the accounting department for reconciliation, identification of inaccuracies and determination of the correctness of accounting.

The second copy remains with the responsible person who carried out its formation. This could be the head of a department, division, branch accountant, etc. – the order is determined exclusively by the internal rules of companies.

Regarding the rules for filling out a product report, there are the following: requirements:

1. The responsibility for generating and drawing up a report lies with the person who directly issues and receives goods. In the event that, due to large volumes of supplies and sales, one employee is not able to independently carry out such operations, he is still a responsible person and must exercise control.
2. Such a document must be checked by an accounting employee and, if errors are identified, it is sent for correction.
3. Filling out the form can be done either manually or in a special program and then print it out.
4. To generate a product report, accounting programs are most often used that allow it to be compiled practically without third-party intervention - the process is carried out automatically, only when discrepancies are identified is a search for erroneous data, incorrectly posted invoices, etc.
5. The contents of the commodity report (all documents reflected in it) actually confirm the movement of goods and funds.
6. The entire document consists of two parts, one of which records the receipt of goods, the second – its consumption.

Corrections, accounting and storage

Making a correction if necessary has such procedure:

Accounting and storage of commodity reports are carried out in accordance with the legislative framework governing the handling of accounting documentation, as well as the internal rules and procedures of the organization in which they were compiled and stored.

All commodity reports according to their order of compilation (from each individual unit of the organization) collected in one file and stored in this form for the required time. In this case, the period of their mandatory presence among the organization’s documentation is 5 years. Responsibility for their integrity and safety usually lies with the chief accountant of the company.

Unified form of report on the movement of material assets and sample

The product report form includes the following: data:

1. The name of the organization where the report is being prepared. If it is formed for a separate division, then its name is also indicated.
2. Information about the person who is financially responsible for this division (network store manager, warehouse manager, etc.).
3. Data on the balance of the department at the beginning of the reporting period (it must coincide with the final balance of the previous report).
4. Data on invoices and other documents confirming placement on the balance sheet - date, number, amount that went through them, total amount for containers, if any. All information is entered solely in chronological order.
5. The total amount for all receipts for the reporting period.
6. Data on invoices, and this will also include return invoices, according to which the goods were removed from stock.
7. The overall total of expenses for the period.
8. Remaining amount for a given date.
9. The number of documents on the basis of which the report was compiled.
10. Signatures MOL.

Types of liability

Managers of retail trade enterprises and financially responsible persons need to know that the preparation and storage of product reports is strictly mandatory procedure– this procedure is regulated by the Tax Code of the Russian Federation.

If such facts are revealed, the responsible person may be held administratively liable:

1. In case of errors that arose due to incorrect accounting.
2. Failure to comply with the established procedure for handling and storing documents.
3. When disposing of reporting documentation before the end of their mandatory storage period.

Separately, it is worth noting that the absence of primary documentation is not considered by the Code of Administrative Offenses.