The specificity of wholesale trade is that it is necessary to quickly and efficiently ensure the optimal flow of goods to retail chains. At the same time, it is important to monitor warehouse balances, manage suppliers and prices; an automated software system will help do all this. "

Managers and owners of wholesale companies often come to a state of surprise after learning about the existence of other software systems, in addition to the well-known and promoted 1C. Of course, the affiliate network of this company has proven its effectiveness in thousands of enterprises, but choosing such a package offer for a wholesale company is not always the best option.

Warehouse accounting and more

• Inventory control
• Accounting
• System for receiving various reports on demand;
• Automation of document flow;
• Control of the movement of material and technical means.

There can be a great variety of similar functions, and they depend on the individual characteristics of the office work of each individual company.

Features of wholesale trade

Those who believe that wholesale trade is practically no different from retail trade are very mistaken.

Characteristic tasks of wholesale trading companies:

• Creating optimal (best) conditions for our clients;
• Work with suppliers, retail outlets, transport companies;
• Purchase of large quantities of goods and their quick sale;
• Information service for its clients;
• Marketing research, analysis and processing of flow reports in order to identify promising areas, effective planning, search for an increase or decrease in demand;

As you can see, the vector of activity of a wholesale company is shifting more towards the service offered to trading companies of the retail network. This nuance should be reflected in the enterprise information system. Automation of wholesale trade by the program will reduce the amount of “frozen money” by reducing excess inventory, improving logistics, more accurate planning and timely response to consumer demand. The following functions can also be implemented:

• Distribution - the formation of a single, common distributed warehouse, which reduces the risk of shortages of goods;
• Accumulation and storage - off-season, profitable offers or strategic planning allows you to significantly save on purchases and make money on subsequent sales;
• — high trading intensity will require automation of this business process sooner or later.

If you are interested in developing your own wholesale business, then you should consider the costs of creating a comfortable and secure information environment as an investment. In this case, every penny spent will pay off handsomely, thanks to more.

Wholesale trade is a fairly profitable activity that is developing every year. Effective and innovative automation of warehouse wholesale trade must ensure complete interconnection of all branches of a trading company in one single database. In addition, it is very important that such a system makes it possible to analyze and subsequently plan all purchases and sales, as well as record the movement of goods and promptly maintain inventory records of goods. Conducting a trading business nowadays should be fast, efficient and convenient, only in this case there will be income and success. Therefore, it is very important to approach the organization of the enterprise’s work as carefully as possible.

For the successful operation of a warehouse to record the receipt and consumption of goods, it is necessary to organize an automated accounting system based on personal computers, data collection terminals and other special equipment. Depending on the size of the warehouse, it is important to ensure that data can be exchanged with the main database when goods are received or shipped from any location. In this case, the software should allow communication with data collection terminals both in real time and through periodic communication sessions.

Any accounting automation system only performs its functions when it has the means to process the information accumulated in the system and obtain summary data in a form convenient for viewing and analysis. As a rule, to solve such problems, the accounting automation system has a subsystem for generating reporting documents (they are also called output documents). Such a subsystem can generate a set of various reporting documents sufficient to satisfy the needs of system users for reliable and detailed output information.

DESCRIPTION OF THE SUBJECT AREA

The automation system being developed in this project is designed to account for goods in the wholesale warehouses of the private unitary enterprise Frutimport. The wholesale warehouses of this enterprise accept large quantities of goods from suppliers and release them to customers in small quantities (these conclusions were made on the basis of the studied regulatory documentation of the enterprise). It is required to maintain quantitative and cost records of incoming and outgoing goods, suppliers and clients, generate incoming and outgoing invoices, and also generate reporting documentation on transactions performed.

There is a movement of material and information flows in the warehouse. The warehouse receives and stores finished products; this operation is accompanied by the formation of an invoice. Products are sent based on the invoice. Reception and sale of goods are accompanied by the execution of payment agreements, on the basis of which payment is subsequently made. Therefore, it is necessary to be able to view information about paid, unpaid and overdue contracts.

The need to automate the accounting and control of goods at the enterprise in question arose due to the rapid increase in trade turnover. With a daily turnover of 200 - 500 sales transactions per day, it becomes problematic to keep records manually. The company also has several warehouses that are distributed throughout the city, so the operational accounting of warehouse balances using the manual method of record keeping is labor-intensive and will become impossible over time. It is for this reason that the enterprise needs to switch to an automated office management system.

When building a system, it is necessary to solve the following problems:

Working with a large range of similar products;

Full automation of document movement within the enterprise;

Control of balances across several warehouses in real time;

Maintaining accounting of the enterprise in accordance with the law;

Differentiation of access rights to information databases and documents.

Appendix A provides a diagram of the movement of material and information flows at the enterprise in question. Material flows are represented by the movement of goods from suppliers to a warehouse or from a warehouse to customers, and information flows are represented by the documentation necessary for these operations.

From the above diagram it follows that information flows arrive in the form of incoming and outgoing invoices and are processed by operators. The information obtained is provided in the form of reporting documentation on the movement of goods to the warehouse manager, and in the form of source data for the accounting department. With the help of the received reporting information, the warehouse manager resolves issues regarding the purchase of goods, expanding the product list and providing reports on the work of the warehouse to management. The accounting department carries out the necessary accounting operations, on the basis of which reports are provided to management, as well as information for operators about payment for the received goods of a specific counterparty, for the possibility of providing a new batch of goods. Management, based on the reports received, analyzes the work of the entire company as a whole.

It follows from this that the movement of information flows is accompanied by the preparation of documentation necessary at a specific stage of its receipt. Due to the increase in the volume of information used and the need to reduce the time for preparing documents and reports, the need arose to create an automated system to facilitate and speed up the process of accounting for goods.

Wholesale distribution necessarily involves working with a large amount of incoming and outgoing data. Therefore, ensuring high-quality relationships between various departments of a trading enterprise in a unified information system is a determining factor for its productive activities.

For this purpose, wholesale trade automation is used, which is a specially developed program. This can be a paid or free program for wholesale trade, which will allow you to plan purchases and sales, as well as cash flow.

Example of a program interface for wholesale trade ABM Digital Distribution

Advantages of wholesale trade automation

The software for wholesale and retail trade will provide your company with many obvious advantages:

• ensuring rapid data exchange between each subsection of the enterprise;
• optimization of the product range (by identifying unprofitable and profitable positions);
• increasing warehouse turnover, eliminating shortages and maintaining the required stock of goods in warehouses;
• prompt calculation and selection of optimal delivery options;
• accurate cost calculation and flexible pricing policy management (offering competitive prices, personal discounts, bonuses).

In addition to all this, programs for wholesale sales allow you to analyze the efficiency of business processes from the economic side in real time. This is an excellent way to plan purchases and sales taking into account the season, their previous statistics and the ability to predict future financial situations.

By optimizing relationships with suppliers and properly organizing sales, wholesale software will increase the profitability of your business.

Automation of wholesale trade: opportunities

If your enterprise is implemented, you will be able to significantly improve the quality and speed of customer service, compliance with delivery conditions and increase the growth of sales profitability.

This program allows you to strengthen the company’s position in the market and win over customers. Accordingly, this will entail an increase in profits.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Similar documents

The essence of wholesale sales of the enterprise JSC "Food Plant "Good Taste". Analysis of advertising as the main tool for promotion in the consumer goods market. Calculation of the economic effect of measures to improve wholesale sales.

thesis, added 04/20/2012


Communicative effectiveness of advertising, carrying out promotions to stimulate sales of Vostok Electro LLC, which sells lighting products. Introduction of a system of discounts for wholesale trade to increase the effectiveness of sales promotion.

thesis, added 08/16/2011


The essence, functions and distinctive features of wholesale trade, world experience in its implementation. Classification and characteristics of wholesale intermediaries. Analysis of the organization of wholesale trade in the Republic of Belarus. Recommendations for optimizing the search for new customers.

course work, added 01/08/2018


Main types of goods and their features. Organizational and economic characteristics of the enterprise "Labyrinth". Analysis of volumes, structure and dynamics of sales. Development of measures to improve the efficiency of sales of goods and their economic justification.

thesis, added 02/11/2015


Goals, objectives and content of the organization’s sales activities. Organization of product distribution, the place of wholesale and retail trade in the market infrastructure. Reorganization of the trading department of Profit LLC as the main element in the process of sales promotion.

thesis, added 12/19/2012


The specifics of sales as a tool for the system of selling goods and services. Goals and objectives of the seller, main types of buyers. Stages of the sales process: preparatory, establishing contact with the buyer and final. Specifics of sales in the service sector.

thesis, added 12/02/2014


The essence of information support for a wholesale trade enterprise. Characteristics of the concept and sources of commercial information. Brief description of the enterprise LLC Trading House NovoTex. Thematic structure of the information needs of specialists.

thesis, added 11/25/2012

Trade organizations are traditionally classified as business entities with a large document flow. In the generally accepted sense, the document flow of a trading company is understood as the movement of documents in an organization from the moment of their creation or receipt from other subjects of civil law relations until the completion of their execution and transfer to the archive. At the same time, the adopted documentation system should ensure the completeness of reflection in the accounting records of all facts of economic activity and help identify hidden reserves in the enterprise.

The need to automate an accountant's workplace is not just a tribute to fashion or a way to increase the prestige of the company. The advantages of accounting using a computer are obvious. Software tools allow not only to reduce the labor intensity of accounting and insure against arithmetic errors, but also to comprehensively analyze the accumulated information.

At LLC Trading House AutoAudioCenter, accounting is carried out using an automated form of accounting using computer equipment and the accounting program 1C: Accounting, version 8. The standard configuration allows you to automate accounting for various sections: accounting for cash register transactions; accounting of bank transactions; accounting of fixed assets; accounting of intangible assets; materials accounting; accounting of goods; accounting of distribution costs; accounting of mutual settlements with suppliers and customers; accounting of contracts; accounting of settlements with accountable persons, etc.

“1C: Accounting 8” includes a chart of accounts in accordance with the Order of the Ministry of Finance of the Russian Federation “On approval of the chart of accounts for accounting of financial and economic activities of organizations and instructions for its application” dated October 31, 2000 No. 94n. The composition of the accounts, the organization of analytical, quantitative accounting on the accounts comply with the requirements of the legislation on accounting and reporting of data in reporting. If necessary, the organization can independently create additional sub-accounts and analytical accounting sections.

The main way to reflect business transactions in accounting is to enter configuration documents corresponding to the primary accounting documents. In addition, direct entry of individual transactions is allowed. For group entry of transactions, standard operations are used. Quantitative and total accounting is maintained at the warehouses of LLC Trading House AutoAudioCenter. Warehouse inventory data is registered in the program and automatically verified with accounting data. Based on the inventory of goods, the identification of surpluses and write-off of shortages is reflected.

For analytical accounting of inventory items by their types, the “Nomenclature” reference book is intended, the elements of which can be called nomenclature items. In the chart of accounts supplied with “1C: Accounting 8”, the “Nomenclature” directory is set as a type of sub-account for accounts and sub-accounts for inventory accounting, in particular, 10 “Materials” and 41 “Goods”. Similar settings are made in the tax accounting chart of accounts. The receipt, movement and disposal of inventory items are documented. In the document, the user indicates the corresponding item or items of the item, as well as accounting and tax accounts. In this case, after the user selects an item item, the program will default to the appropriate accounts. The “Nomenclature” directory element form contains several tabs on which the main characteristics of the nomenclature item are indicated. The “Default” tab specifies the values ​​that will be inserted by default into the configuration document. LLC Trading House AutoAudioCenter uses two nomenclature groups: “Goods” and “Materials”.

On the “Prices” tab, you can set and view the current price of an item item for a specific date. To set a price, you need to select a price type. In the “Price” column, indicate the price and currency and click “OK”. In this case, the “Setting Item Prices” document is automatically created.

On the “Specifications” tab, a specification for a given item is created and viewed. On the “Accounts” tab, you can set and view the accounting account for this item. Each entry in the “Item Accounting Accounts” register contains information about the organization, item position, warehouse, warehouse type, accounting and tax accounts for the item, accounts used for VAT accounting, upon transfer, upon sale.

To organize the correct accounting of settlements with customers at LLC Trading House AutoAudioCenter, a directory “Counterparties” has been created in the program, where data about each buyer is entered. To store mutual settlement agreements concluded with counterparties, the directory “Counterparty Agreements” is intended, subordinate to the directory “Counterparties”. All business transactions with counterparties are formalized with the obligatory indication of the contract. You can view the list of already executed agreements and draw up a new agreement with a counterparty directly in the form of the “Counterparties” directory element on the “Accounts and Agreements” tab or in the “Counterparty Agreements” directory, which can be accessed from the “Counterparties” directory by clicking the “Go” button. “1C: Accounting 8” makes it possible not to manually select accounts for settlements with counterparties each time you fill out a document. After the user indicates the counterparty and the agreement in the document, the program will substitute the most suitable accounts by default. When substituting default accounts, the program is guided by the information register “Accounts for settlements with counterparties”, located in the menu “Enterprise” - “Counterparties” - “Accounts for settlements with counterparties”. Each entry in this register contains the following information: organization, counterparty, agreement, type of settlement under the agreement, accounts used for settlements with counterparties. The “Accounts for accounting of settlements with counterparties” register allows you to set accounts for accounting for settlements for each counterparty or group of counterparties, agreement and type of settlement. The account entered into the document by default by the program itself can then be changed manually by the user.

Wholesale sales of goods in LLC "Trading House AutoAudioCenter" are documented in the document "Sale of goods and services" with the transaction type "Sale, commission". This document is located in the “Sale” menu. The document number is assigned automatically by the program. From the directories, the user selects the counterparty (buyer) and the contract. On the “Products” tab, you must indicate the products being sold by selecting them from the corresponding “Nomenclature” directory. Next, you need to post the document by clicking the corresponding “Post” button on the command panel or using the “Actions” - “Post” menu. It may be more convenient to click on the "OK" button at the bottom of the document form. In this case, the system not only posts the document, but also closes its form. Posting a document means automatically generating accounting and tax accounting entries. Accounting and tax accounts used in postings are displayed in document forms: in separate fields, in table columns, on special tabs. In most cases, account data is entered automatically when entering a new document, when establishing the transaction type of the document. The user can change these accounts, although with proper organization of work with the program, this opportunity should rarely be used. Each user can choose to display or not display accounting and tax accounts in document form in the “User Settings” dialog by checking the “Show accounting accounts in documents” checkbox. And to enable the display of accounts in a specific document, click on the “Show/Hide Accounts” button in the command panel of the document form.

Having looked at the purchase book of Trading House AutoAudioCenter LLC for the first quarter of 2009, it was concluded that the organization has large suppliers such as Webasto Rus LLC, Ultra Star LLC, Amiris-Market LLC, Rus Connect”, supplying goods of foreign origin. Consequently, when Trading House AutoAudioCenter LLC sells such goods, the columns “GTD” and “Country of origin” are filled in the tabular part of the document “Sale of goods and services”, having previously adjusted the visibility of these columns. From the open form of the document, the “Invoice issued” document is registered, which is necessary for correct accounting of value added tax. Using the “Print” button, invoices and delivery notes are printed.

Based on the document “Sales of goods and services”, documents are generated that reflect related business transactions: “Incoming cash order”, “Incoming payment order”, “Return of goods from the buyer”. To register the receipt of cash at the organization's cash desk, the document “Cash receipt order” is used by selecting it in the “Cash desk” - “Cash documents” menu. When cash is received from the buyer, the type of transaction “Payment from buyer” is selected in the document. In the “Agreement” detail of the “Cash receipt order” document, select the agreement in which the type “with the buyer” is established. When posting a document, the program determines the status of settlements under the contract and divides the received amount into advance and payment. The cash receipt order can be printed by clicking the “Print” button in the bottom toolbar of the document.

Information about the bank accounts of Trading House AutoAudioCenter LLC is stored in the Bank Accounts directory. The following information about the bank account is entered into the information base: account type, currency, account number, bank and other information. To reflect the receipt of funds to the current account, the document “Incoming Payment Order” is used by selecting it in the “Bank” - “Incoming Payment Order” menu. When non-cash funds are received from the buyer, the type of transaction “Payment from the buyer” is selected in the document. Printed form of the document is not provided. It is more convenient to enter this document into the information base using the “Bank Statement” processing.

"1C: Accounting 8" provides a set of standard reports that allow you to analyze data on balances, account turnover and transactions in a variety of sections. These include the balance sheet, account balance sheet, account card, account analysis, general ledger and others.

For example, if necessary, obtain information about debt

buyers for goods in the “Reports” menu, select “Turnover balance

account statement”, indicating account 62 “Settlements with buyers and customers” and

by selecting the subaccount “Counterparties” (Table 2.3.1).

Table 2.3.1

Balance sheet for account 62 ")

Counterparties \^r^

From this document it is clear that at the end of February 2009, Autoconnex-N had accounts payable in the amount of 14,508 rubles. in the form of an advance received, and for Form Soft - accounts receivable for the unpaid amount of goods in the amount of 7,936,516.31 rubles. The Avtoprioritet enterprise has no debt.

The Account Analysis report reflects the turnover between the selected account and all other accounts for a certain period, as well as account balances at the beginning and end of the period. Table 2.3.2 presents an analysis of account 41.1 “Goods in warehouses”.

Table 2.3.2

This report shows that goods worth 11,121,724.36 rubles were purchased from suppliers in February. Accounting for goods in account 41.1 “Goods in warehouse”, in accordance with the accounting policy of LLC Trading House AutoAudioCenter, is carried out at actual cost. The organization sold goods, writing them off at an average price in the amount of 9,049,369.24 rubles. The balance of goods in the warehouse at the end of February 2009 amounted to 49,563,011.61 rubles.

Preparation of financial statements involves the preliminary execution of the “Month Closing” operation. To do this, you need to go to the menu “Operations” - “Routine operations” - “Month closure”. The “Month Closing” document form contains a hierarchical list of routine operations, which include depreciation and repayment, closing accounts 44 “Sales Expenses”, 90 “Sales”, 91 “Other Income and Expenses”, income tax calculations, balance sheet reformation and closing tax accounts. To complete the period end procedure, the last date of the month of the year is indicated in the document header, the necessary routine operations are checked with a checkbox, and the “OK” button is pressed. The program will perform all the necessary calculations and generate transactions.

For example, when closing February 2009, account 90 “Sales” was closed to account 99.1 “Profit and Loss” through subaccount 90.9 “Profit/Loss from Sales”. From the generated balance sheet for account 90 “Sales” for February 2009, it is clear that as a result of closing this account as a whole does not have a balance, however, each sub-account can have a debit or credit balance (Appendix 4). In February 2009, the organization received a profit from the sale of goods in the amount of 387,783.19 rubles, and in general since the beginning of the year, 314,223.73 rubles, since in January 2009 a loss in the amount of 73,559.46 rubles was reflected.

Financial results are generated by the regulatory operations “Closing account 90” and “Closing account 91”.

After completing the month-end closing procedure, you can begin preparing regulated reports: financial statements, tax returns, reporting to extra-budgetary funds, statistical forms and various certificates. To work with regulated reports, the “Regulated and financial reporting” processing is intended in the “Reports” menu. To enter a new regulated report, you need to find the desired form from the list of reports, for example, a balance sheet, and double-click on it. A start window will appear on the screen in which you need to select the reporting period, for example, for 2008. After clicking on the “OK” button in the start window, a blank balance sheet form will open. After clicking the “Fill” button, the balance sheet will be automatically filled in according to the data in the information base (Appendix 5). Some of the cells in the table section will be colored white, which means they cannot be edited; if in yellow, fill them in manually; green will be calculated automatically based on the data entered in other cells.

Regulated reports do not provide automatic generation of transactions. Therefore, in cases where the generated reports must be reflected in tax and accounting, for example, calculated income tax, the corresponding entries must be entered manually.

Thus, to automate accounting and tax accounting, including the preparation of mandatory (regulated) reporting, Trading House AutoAudioCenter LLC uses 1C: Accounting 8. The use of documents that automatically generate transactions can significantly facilitate accounting and preparation for reporting, especially with a large document flow. This program provides a solution to all the problems facing the accountants of the company under study. 3. Sales audit in wholesale trade

Planning a sales audit

Currently, there are certain groups of users who require reliable information about the financial condition of the organization they are interested in. These include investors, creditors, suppliers, government organizations, and company owners. An independent body, namely an audit firm, can verify the accuracy of the financial statements of commercial organizations. Auditing activities in the Russian Federation are regulated by the Federal Law “On Auditing Activities” dated December 30, 2008 No. 307-FZ, regulations of the President and the Government of the Russian Federation defining general organizational issues of audit regulation, as well as federal and internal rules (standards) of auditing activities. Of priority importance, of course, is the Federal Law “On Auditing Activities”, which confirmed the final formation of the Russian audit system and created prospects for its further development. This document, which concentrates the legal and regulatory provisions of auditing activities in the Russian Federation, should be considered in the context of other important legal acts: Federal rules (standards) of auditing activities, approved by Decree of the Government of the Russian Federation of September 23, 2002 No. 696, Civil Code of the Russian Federation, Tax Code Code of the Russian Federation, Federal Law “On Accounting” dated November 21, 1996 No. 129-FZ.

According to the Federal Law “On Auditing Activities” dated December 30, 2008 No. 307-FZ, Trading House AutoAudioCenter LLC is subject to mandatory audit for 2008 for such indicators as:

The volume of revenue from the sale of products for the previous reporting year exceeds 50 million rubles or;

The amount of assets on the balance sheet as of the end of the year preceding the reporting year exceeds 20 million rubles. Federal auditing standards are approved by the Government of the Russian Federation and are mandatory for audit organizations, individual auditors, as well as for audited entities, with the exception of provisions for which it is stated that they are advisory in nature. Federal auditing standards define the general approach to auditing, the scope of the audit, the types of auditors' reports, methodological issues, as well as the basic principles that auditors must follow. Specific actions, techniques, and procedures used during the audit are regulated by the audit organization itself and are formalized in the form of internal firm standards.

The purpose of a sales audit is determined from the overall purpose of the audit, which is to verify and confirm (or not confirm) the reliability of the financial statements of the organization. Consequently, the purpose of the audit of sales in wholesale trade of Trading House AutoAudioCenter LLC is to establish compliance of the organization’s accounting methodology for sales of goods with regulatory documents in order to form an opinion on the reliability of the accounting statements in all significant aspects. <$ ^/ е */.в£с<»*с a^ft^h pae/,<<.,^.

The rules (standards) of auditing activities trace three stages of an audit: planning, direct implementation of audit procedures, preparation of an audit report and written information to the management of an economic entity, ^ Planning of audit activities is regulated by federal rule (standard) No. 3 “Audit Planning”, approved Decree of the Government of the Russian Federation dated September 23, 2002 No. 696. Planning, being the initial stage of the audit, includes three main stages: preliminary planning, development by the audit organization of a general audit plan indicating the expected volume, schedules and timing of the audit; an audit program that determines the scope, types and sequence of audit procedures necessary for the audit organization to form an objective and informed opinion on the organization’s financial statements.

At the pre-planning stage, the auditor evaluates the possibility of conducting an audit. To do this, you need to familiarize yourself with the financial and economic activities of Trading House AutoAudioCenter LLC, obtain information about external and internal factors affecting its economic activities. Obtaining information about the activities of the audited entity is an important part of work planning; it helps to identify events, transactions and other features that may have a significant impact on the financial statements.

The source of information about the organization is the constituent documents of registration, financial statements, contracts, agreements of an economic entity, materials of tax audits, information obtained from conversations with management and executive personnel.

Once preliminary planning has been completed, development of the overall audit plan and program should begin. In the process of their preparation, it is necessary to assess the effectiveness of the internal control system. The internal control system is a set of organizational measures, methods and procedures adopted by the management of the organization for the orderly, effective conduct of business activities. This system includes supervision and verification of compliance with legal requirements, accuracy and completeness of accounting documentation, timeliness of preparation of financial statements, prevention of errors and distortions, execution of orders and instructions, and ensuring the safety of assets. The assessment of the internal control system is carried out in accordance with standard No. 8 “Assessment of audit risks and internal control carried out by the audited entity”, approved by Decree of the Government of the Russian Federation dated July 4, 2003 No. 405.

At the beginning of the work, a general understanding of the specifics and scale of the activities of an economic entity and the system of accounting and internal control was obtained. The results of this review are presented in Appendix 6. The internal control system was assessed at an average level of 57%. This result was calculated as the percentage of positive tests to the total number of tests participating in the survey.

Based on the initial result obtained from the assessment derived throughout the entire stage, it was decided to rely on the internal control system of the economic entity subject to inspection.

When preparing the overall plan and program, the level of materiality and audit risk are determined. According to Federal Standard No. 4 “Materiality in an Audit,” the auditor evaluates what is material in his professional judgment. The level of materiality is understood as the maximum value of an error in accounting statements, starting from which a qualified user of these statements with a high degree of probability will no longer be able to draw correct conclusions based on them and make correct economic decisions. When calculating the level of materiality in Table 3.1.1, the base indicator is calculated as the arithmetic mean of two known indicators for the previous year and the reporting year 2008.

Table 3.1.1. Calculation of the level of materiality of LLC "Trading House AutoAudioCenter"

Table 3.1.2 shows the calculation for determining the level of materiality. The intermediate average value is 2627.88 thousand rubles. must be compared with intermediate values ​​in column 4. The values ​​of profit and capital deviate significantly from the average, therefore these indicators are not included in further calculations. The revenue and cost values ​​are adjusted downward by a factor of 2 so that these indicators meet the requirements for the homogeneity of the already compiled population. The resulting value is 2435.51 thousand rubles. rounded to RUB 2,000,000. with the condition that the newly obtained value will deviate from the true value within 20%.