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:

Column number	Explanations for filling
1	The balance of goods at the start date of the specified period - the amount in cash equivalent is entered. Below, the incoming goods are listed one by one (its name is written in this column).
2 and 3	A column for recording information about the accompanying document attached by the supplier to incoming valuables. The second column contains the date of the document confirming the movement of goods, and the third column contains the number indicated on this document.
4	Estimation column – enter the price of the goods according to the shipping document.
5	The price of the container in which the product is packaged.
6	The account number to which the received values ​​are debited.
7	Number of the account corresponding to the loan with the account specified in column 6.

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.

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.

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 capitalized assets 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 writer makes corrections to the form: he carefully crosses out the incorrect data and writes the correct data above it, with the date of the correction, the word “corrected” and the signatures of the compiler and accountant.

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

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It is used in trade organizations to record trade documents for the reporting period, which is approved by the head of the organization. As a rule, a report in the TORG-29 form is prepared using the balance method of accounting for goods.

The unified form was approved by the Decree of the State Statistics Committee of the Russian Federation dated December 25. 98 No. 132.

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How to fill out a product report correctly

The report is drawn up in two copies by the financially responsible person, indicating the number, date of receipt and expenditure documents. Both copies are signed by the accountant and the financially responsible person. One copy with attached documents is sent to the accounting department, the second remains with the financially responsible person.

Note! If an error is made when entering data in the report, corrections are made as follows: the incorrect entry is crossed out, then corrected text or numbers are written above it indicating the date of correction. The correction must be indicated by the inscription “corrected” and confirmed by the signature of the responsible person and the accountant.

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Commodity report (form TORG-29)

In addition to recording the movement of inventory items, organizations also keep records of documents that accompany the arrival and disposal of inventory items. The specified information is entered into the commodity report (form TORG-29).

General provisions

Unified form TORG-29

It is especially necessary to prepare this document at enterprises that use the operational accounting (also called balance) method of accounting. With this method, accounting is carried out directly in materials accounting cards filled out in warehouses. The accountant checks the information specified in the cards at established intervals and confirms them with his signature. At the end of the reporting period (month), this information is transferred by the warehouse manager to the balance sheet, which is transferred to the accounting department.

The commodity report contains information about commodity documents. The reporting period is determined by the head of the organization in the relevant order (order) or accounting policy. This could be a month, a week, several days.

The report is filled out by the financially responsible person to whom the organization’s property is assigned. This person may be the warehouse manager.

Procedure for filling out a product report

The name of the organization and (if any) structural unit are indicated at the top of the document. The following fields are entered in the special fields:

• date of;
• Document Number;
• reporting period.

Below is a line for indicating data about the financially responsible person - his position, full name.

The commodity report itself is a table in which transactions with goods are entered.

In the “Name” column, the first line indicates the balance at the beginning of the reporting period - the cost of the goods and packaging. In the “Document” column, dashes are entered.

The following briefly describes the operations for the arrival of goods, for example, the delivery of goods by another organization or the movement of goods from another warehouse. In the “Document” column, the details (date, number) of the document according to which the goods were received at the warehouse are indicated, for example, the TORG-12 delivery note. Column “Amount, rub. cop." filled in with information about the cost of the goods and packaging according to the invoice. After all receipt transactions are entered, the specified column reflects the total receipt amounts for goods and containers for the reporting month. Lines for product consumption are filled in similarly. The last line indicates the balance at the end of the reporting period. In the “Accounting notes” column, the accountant enters information regarding the accounting of the relevant transactions.

The document is drawn up in two copies. The first copy is given to the accountant for verification, and the second copy remains with the person who filled it out. Both copies must be signed by the financially responsible person and the accountant. Along with the report, the documents that were used in its preparation are transferred to the accounting department. The number of applications is indicated below the table.

If an error was made when filling out the report, the incorrect entry is crossed out and the correct one is entered. Next to the correction, the date of the amendment, the inscription “Corrected” and the signatures of the materially responsible person and the accountant are indicated.

Filling out a commodity report form is necessary to control the movement of accompanying documentation for goods and materials and, as a rule, is used when accounting using the balance method. This report relates to primary documentation, so its execution must be treated very carefully, carefully monitoring the correctness of the information entered.

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Why do you need a product report?

The report is necessary so that the accounting department can make sure that all goods are supplied with the necessary accounting papers, as well as verify inventory balances. Since it reflects complete information about the movement of inventory items with the attachment of all the documents specified in it in a specific area of ​​the enterprise, the reconciliation takes place in the shortest possible time. The report is also convenient because information about goods is entered into it in the form of specific amounts, which makes it possible to quickly calculate the final financial data on incoming and outgoing goods.

Who should fill out the report?

The responsibility for drawing up this document lies with the materially responsible employee who is directly involved in the receipt and release of goods. This could be a storekeeper, a supply manager, a site manager, or another employee of the enterprise. In any case, after filling out the document, it is sent to the company’s accounting department for verification.

Report writing rules

To date, there is no single, unified sample of such a report, so organizations and enterprises can use their own template or write it in free form. However, most companies prefer to continue to use the TORG-29 form, which has convenient and understandable sections and includes all the necessary information. In particular, it contains

• company information,
• the structural unit for which the report is being prepared,
• information about the financially responsible person.

In addition, there is tables, in which information is entered

• on documents accompanying the movement of goods,
• their numbers,
• dates of compilation and other parameters.

Moreover, the inflow and outflow of inventory items are distributed across different tables. Documents recorded in the report include invoices, acceptance certificates, receipts, expenditure documents, etc.

Rules for preparing a product report

The document can be written either by hand or printed on a computer; it is drawn up in two copies, both of which must be signed by the responsible person.

If errors are made, they can be corrected. To do this, just carefully cross out the incorrect information, and write the corrected version on top, then enter information about the person who made the corrections and put the date. However, if there are too many errors, it is better to simply create a new document.

It is not necessary to put a seal on the report, since since 2016 legal entities have the right not to certify their papers with seals and stamps. Next, one copy of the report is transferred to the specialists of the accounting department (together with the originals of all documents included in it), and the second remains with the compiler.

The report is regular, and its frequency is approved by the head of the enterprise in accordance with his needs.

It largely depends on how active the trade turnover is in the company, and therefore how large the number of accompanying papers is. The numbering of product reports starts from the beginning of the year and ends at the end of the year, without transferring to the next reporting period. The document must be stored according to the standards that are legalized for this type of primary paper.

Example of filling out the TORG-29 form

Fill in the company data

At the beginning of the document write

• the full name of the company whose representative is writing the report,
• its code is OKPO (All-Russian Classifier of Enterprises and Organizations)
• and type of activity according to OKDP (analogue of the All-Russian Classifier of Types of Economic Activities)

– this information is available in the organization’s constituent papers. The structural unit in which the product report compiler works is also indicated here.

The table below includes

• Document Number,
• date of its preparation,
• reporting period (indicating specific start and end dates).

• his position is written in the required lines,
• Full Name
• and personnel number.

Filling out the table of information about balances

The first table of the report contains information about balances at the time of drawing up the document - here the amount must match that indicated in the previous report. Data on the receipt of goods from all accounting documents are entered into this table carefully, strictly in compliance with chronology:

• Name,
• date and paper number,
• amount of goods and packaging.

The last column is for accounting notes.

It is impossible to combine goods from the same supplier using the same types of documents in any way - all information must be separated.

At the end of the table, the results are entered: two amounts, one of which is the total for this report, and the second is the total of the report plus the remainder.

Filling out the expense information table

The second table of the document includes information about the consumption of goods. It is filled out identically to the first one. If a product is returned, this must also be noted. At the end, sales are summarized and the balance at the time of drawing up the report is written.

Below the table is written (in words) the number of documents indicated in the report and the documents attached to it, and at the end, the commodity report is signed by the financially responsible person, as well as the accountant who checked the document.