- OOO «Didzhital Nedvizhimost'»
- OOO «Onlajn nedvizhimost'»
- OOO «Umnaya nedvizhimost'»
- OOO «Cifrovaya Nedvizhimost'»
- OOO «Tekhnologichnaya nedvizhimost'»
- OOO «Didzhital nedvizhimost'»
- OOO «Innovacionnaya nedvizhimost'»
- OOO «Kvadratnyj metr»
- OOO «Ekspert nedvizhimost'»
- OOO «Novyj metr»
- OOO «Platforma Novostroek»
- OOO «Ustupki severnoj stolicy»
- OOO «Platforma YuG»
- OOO «Platforma Povolzh'e»
- OOO «Platforma Ural»
- OOO «Novye tekhnologii nedvizhimosti»
Правила ведения бухгалтерского и налогового учета определяются непосредственно Комитентом в соответствии с нормами Налогового кодекса РФ и принятой учетной политикой.
Events in accounting | Entries |
Issuance of a loan to the Principal | Dr 51 «Current Account» Cr 66/03 «FP Loan – Deal» |
Events in accounting | Entries |
The developer advances the commission reward (pays it BEFORE the signing of the act between the Commission Agent and the Developer) | Dr 76/АV «Developer» Cr 68/02 VAT from the Developer’s advance (if applicable) Invoice for the Advance |
Signing of the act between the Commission Agent and the Developer | 1. Dr 62/01 (or 76/09) «FP Commissioner’s Report» Cr 90/01 «Revenue» Dr 90/03 «VAT» Cr 68/02 VAT on revenue 2. In the case of an advance Dr 62/02 (or 76/09) «FP Advance» Cr 62/01 (or 76/09) «FP Commissioner’s Report» – offset of the advance Dr 68/02 Cr/AV «Developer» – VAT accepted for deduction when offsetting the advance |
The Developer pays the Commission Agent on a post-payment basis (AFTER signing the act between the Commission Agent and the Developer) | 1. Commissioner’s report: Dr 20 (or 91/02) Cr 76/09 (or 60/01) «FP Commissioner’s Report» CV Dr 19/04 Cr 76/09 (or 60/01) «FP Commissioner’s Report» VAT from CV (if FP pays VAT) 2. Participation of FP in settlements (CV withheld from revenue): Dr 76/09 (or 60/01) «FP Commissioner’s Report» CV Cr 62/01 (or 76/09) «FP Commissioner’s Report» – offset of CV 3. Offset of settlements: Dr 66/03 «FP Loan – Deal Cr 62/01 (or 76/09) «FP Commissioner’s Report» |
Events in accounting | Entries |
Return of funds to the Commission Agent | Dr 66/03 «FP Loan – Deal» Cr 51 «Current Account» |
LLC "Trend Group" is the copyright holder of the TrendAgent Platform.
Правила ведения бухгалтерского и налогового учета определяются непосредственно Комитентом в соответствии с нормами Налогового кодекса РФ и принятой учетной политикой.
Events in accounting | Entries |
LLC «Trend Group» finances the Principal within the framework of factoring | Dr 51 «Current Account» Cr 76/13 «Received financing» |
Events in accounting | Проводки |
Signing of the act between the Commission Agent and the Developer | Dr 62/01 (or 76/09) «FP Commissioner’s Report» Cr 90/01 «Revenue» Dr 90/03 «VAT» Cr 68/02 VAT on revenue |
Developer pays the money | 1. Adjustment of the debt on the payment date: Dr 76 «FP Sales» Cr 62 «Developer» 2. Commissioner’s report: Dr 20 (or 91/02) Cr 76/09 (or 60/01) «FP Commissioner’s Report» CV Dr 19/04 Cr 76/09 (or 60/01) «FP Commissioner’s Report» VAT from CV (if FP pays VAT) 3. Participation of FP in settlements (CV withheld from revenue): Dr 76/09 (or 60/01) «FP Commissioner’s Report» CV Cr 62/01 (or 76/09) «FP Commissioner’s Report» – offset of CV 4. Offset of settlements: Dr 76/13 «TG CF» Cr 76 «FP Sales» |
Events in accounting | Entries |
Return in case of deal failure (Before receiving money from the developer) | Dr 76/13 «Received financing» Cr 51 «Current Account» |
Events in accounting | Entries |
Return after the Developer’s refusal to accept services (After payment from the developer) | If the sale and recognition of the claim occurred in the same year (the deal and the claim in the same tax period): 1. REVERSAL Dr 62/01 (or 76/09) «FP Commissioner’s Report» Cr 90/01 «Revenue» Dr 90/03 «VAT» ⓘ Cr 68/02 VAT on revenue 2. REVERSAL Commissioner’s report: Dr 20 (or 91/02) Cr 76/09 (or 60/01) «FP Commissioner’s Report» CV Dr 19/04 Cr 76/09 (or 60/01) «FP Commissioner’s Report» VAT from CV (if FP pays VAT) 3. REVERSAL Participation of FP in settlements (CV withheld from revenue): Dr 76/09 (or 60/01) «FP Commissioner’s Report» CV Cr 62/01 (or 76/09) «FP Commissioner’s Report» – offset of CV 4. Dr 62/01 (or 76/09) «FP Commissioner’s Report» Cr 51 «Current Account» If the sale and recognition of the claim occurred in different years (claim in another tax period): 1. Dr 91/2 Cr 62/01 (or 76/09) «FP Commissioner’s Report» Dr 68/02 Cr 91/1 VAT 2. Commissioner’s report: Dr 76/09 (or 60/01) «FP Commissioner’s Report» Cr 91/01 CV Dr 76/09 (or 60/01) «FP Commissioner’s Report» Cr 68/02 VAT restored from CV (if FP pays VAT) 3. Participation of FP in settlements (CV withheld from revenue): Dr 62/01 (or 76/09) «FP Commissioner’s Report» – offset of CV Cr 76/09 (or 60/01) «FP Commissioner’s Report» CV 4. Dr 62/01 (or 76/09) «FP Commissioner’s Report» Cr 51 «Current Account» |