The term " Household goods"derived from the abbreviated phrase "Household goods." The word " Household goods", as a capacious and accurate description of goods for the home, for household and household needs. However, household goods are used not only at home, but also in the office, in the country, even in places such as children's, preschool, school institutions, boarding houses, hotels, saunas, baths.

Without household goods modern man just not enough. This product range includes kitchen appliances, personal hygiene items, tools and so on. They can be found in any apartment in the kitchen, in the corridor, in the bathroom, children's room, hallway, living room. Almost every store household goods offers customers a wide range of products.

Manufacturers and wholesalers constantly monitor the market situation household goods and expand the range of products sold. For those who buy household goods in bulk, they are usually not interested in certain goods, but in a whole group.

A large assortment includes products used in kitchens, a wide range of personal hygiene products. These include washcloths, toothbrushes, toothpicks, pumice, etc. Personal hygiene items are well sold and in demand among the buyer.

Buy household goods wholesale for their subsequent retail sale is quite profitable. Buyers are interested in purchasing this product. Numerous companies are engaged in wholesale deliveries of household goods, however, not all of them perform their work efficiently. Firms that implement household goods for the benefit of customers, must meet several criteria.

Shoppers trust the store household goods, which has been actively operating in this market segment for more than a year. Great experience work speaks of high quality services provided. If the company is dynamically developing and constantly increasing its turnover, it means that its employees professionally perform their duties, and more and more people trust the services of the company.

Another important criterion is the availability of direct supplies of goods from manufacturers. Purchase household goods directly from the enterprises involved in their manufacture, can significantly reduce their selling price. In this case, the store household goods does not include the cost of services of intermediary firms in the cost of products sold. The presence of long-term relationships with suppliers allows you to optimally plan the system of cargo delivery, and thereby reduce transportation costs.

It is worth paying attention to the range of products presented in the wholesale store. It is desirable to have big choice household goods from market leading companies. Most buyers prefer to pay more money but to purchase quality products, so that offered by low prices goods from unknown, untrustworthy manufacturers may not find demand.

To the group household goods also applies to what is used daily by every person - toilet paper. Toilet paper is one of the most important hygiene items in every home. We are all so used to the presence of toilet paper that we don’t even think that once people could do without it.

There are quite a few subspecies of this product in the assortment of toilet paper. Toilet paper is divided into several parameters. So, toilet paper can vary in the length of the roll, its width. There are single-layer toilet paper, double-layer toilet paper, multi-layer, perforated and non-perforated, flavored, etc. on the market.

Toilet paper is thoroughly tested for compliance with sanitary and hygienic norms and standards.

The concept "" is often used in Everyday life, but due to the huge variety of real products belonging to this category, few can give a clear definition of what applies to household goods. To summarize as much as possible, they include all goods used for various household needs, that is, the maintenance and cleaning of the house, as well as cooking. Let's consider in more detail.

The main types of modern household goods

• . Perhaps the most numerous type of household goods. This includes measuring jars, various capacities and jars (especially bulk jars), napkin holders, trays and other products that make the kitchen more functional and comfortable. Mostly in this category are plastic products, however, there are also specific things like dyes for Easter eggs.
• . Another popular type of product, which includes everything related to the barbecue and its operation. In particular, these are the braziers themselves various designs, skewers, grates for roasting meat, expendable materials- coal, wood chips, lighter fluids, etc.
• . In this category, everything is realized that is not directly materials or tools, but performs an auxiliary function in repairs. Mostly - packaging materials made of polymers (air-bubble and smooth films). In a separate category should be allocated adhesive tapes different widths and winding bobbin.
• Products general purpose used in the household. These are clothespins, ropes, glue, candles, plungers, seals for doors and windows, and even pots for flowerpots. You can get acquainted with the full range and order household goods in bulk at.

Features of modern household goods

In conclusion, it should be noted that the range of these products is constantly updated, and the variety is growing. Engineers are inventing inventive new ways to make life easier and more efficient by designing practical items for the home. In addition, improved grades of polymeric materials are being introduced.

Therefore, household goods are a constantly evolving category, evolving along with the modern household. And there is no doubt that if you are looking for some convenient fixture, with which you can do something in the kitchen, when cleaning, during washing - for sure it already exists and is on sale.

Inventory and household supplies do not lose their shape throughout the entire period of use. Wear and tear happens all the time. Usually the company has a large amount of inventory. All these factors make it necessary to take them into account in turnover.

Standard Composition

The law does not contain a list of signs by which an object is determined. Traditionally, household items are understood as the following objects:

• Office furniture: sofas, tables.
• Communication equipment: telephones.
• Electronic equipment: cameras, tablets, computers.
• Tools for cleaning the internal and adjacent territory of the enterprise: vacuum cleaners, rakes, mops.
• Tools that provide fire safety: fire extinguishers.
• Lighting tools: lamps, lanterns.
• Toiletries: towels, hand dryers, air fresheners, toilet paper, soap.
• Stationery: pens, pencils, notebooks.
• Appliances for equipping kitchen facilities: microwave ovens, refrigerators, electric kettles.

The list of accessories will depend on the size of the enterprise and the type of its activity. However, the main list is standard.

Inventory accounting

Accessories will only be included if they have been used for more than a year. This rule is contained in subparagraph "b" of paragraph 4 of the Accounting Rules (PBU). Inventory is allowed to be fixed in the composition of materials. However, this is only allowed within a certain limit. This limit can be set by the policy of the enterprise itself. However, it cannot be more than 40 thousand rubles. The maximum volume of the limit is established by paragraph 4 of clause 5 of the PBU.

If the useful life does not exceed a year, accounting is kept in the list of materials. For this, according to paragraphs 2 and 4 of PBU, account 10-9 is used. The introduction of objects is reflected in accounting in the standard manner.

Documentary support

When dispensing tools from storage facilities, it is necessary to issue a request-invoice. The document is executed by . The requirement was established by the State Statistics Committee of the Russian Federation of 1997 (Decree No. 71a). The document indicates, in accordance with the order of the Ministry of Finance of the Russian Federation No. 119n, the following information:

• The name of the unit that the inventory requested.
• The number of the account for accounting for the costs of supporting the activities of the unit.

Accessories can be transferred to an intermediate unit (this concept refers to accounting departments, purchasing departments). In such a situation, it is difficult to establish the exact amount of inventory that will be used by units. The way out is the execution of acts as supplies are consumed. Acts are drawn up in free form but must include the following information:

• department name;
• number of issued accessories;
• price;
• the purposes for which the object is being requested.

On the basis of the drawn up acts, objects are written off for expenses. The procedure was approved by MU No. 119n.

Accounting in a simplified form

Companies belonging to small businesses can keep accounting in a simplified form. The release of objects involves a connection with the account "Production costs" or account 44 "Expenses for sales". The accountant must issue a claim-invoice. It is carried out according to the form No. M-11. At the same time, the posting is carried out: DT 25, 26, 44 KT 10-9 (release of objects).

The write-off of accessories involves setting the price at which they will be written off. The operation is performed from the account 10-9. The cost is determined based on the following methods:

• At the cost of one piece.
• FIFO.
• Average cost.

The methods are approved by paragraph 16 of the PBU. The method used should be reflected in the accounting policy. It is necessary for the implementation of accounting. This provision was introduced by paragraph 73 of MU No. 119n.

When mirroring, safety control is used. This is due to the fact that when the facility is put into operation, the cost is transferred to costs.

Only objects with a service life of more than a year, registered in the list of materials, are controlled.

The law does not stipulate the procedure for accounting for objects transferred to use. Therefore, it is set by the enterprise itself. The following documents are used to track the movement of objects by departments:

• Vedomosti.
• Off-balance sheet accounting.

The chosen option for maintaining papers is fixed in the policy of the company. Documentation is maintained by an employee with financial responsibility. The Plan does not contain an individual off-balance account, and therefore it is created independently. For example, an account 013 “Household” is opened at the enterprise. accessories".

When inventory is put into use, the following postings are made:

• DT 25, 26, 44 KT 10-9 (release of objects from the warehouse).
• DT 013 (accounting for objects).
• KT 013 (write-off of inventory).

When objects are disposed of, it is required to create a decommissioning act. Its form is not prescribed by law. Its independent approval is allowed. The procedure for fixing associated costs is determined depending on the taxation system adopted at the enterprise.

How tax is calculated

Objects with a service life of more than a year and a value of more than 100,000 rubles should be included in fixed assets.

This is depreciable property, which is stipulated by paragraph 1 of Article 256 of the Tax Code of the Russian Federation. Expenses for accessories that are not included in depreciable items are taken into account as part of material expenses. The procedure for writing off is negotiated by the enterprise itself. For example, this operation can occur at a time or in parts. If the enterprise maintains a cash basis, the tax base is reduced after the transfer of facilities into operation.

All costs must be justified by the economic policy of the enterprise. For example, the expediency of their acquisition can be stipulated internal agreement. The document indicates the need to maintain sanitary and hygienic standards. In connection with this rule, the purchase of toilet accessories is carried out. Other items of expenditure may be justified by other internal documentation.

Example

The company purchased the following toilet accessories:

• Toilet paper for 1180 rubles (VAT will be 180 rubles).
• Towels in the amount of 11,800 rubles (tax is 1,800 rubles).
• Soap for 3,540 rubles (VAT - 540 rubles).
• Freshener for 2,950 rubles (tax - 450 rubles).

The total cost was 19,470 rubles. VAT - 2,970 rubles). It was released from the warehouse of accessories in the amount of 1,650 rubles. The following wiring is required:

• DT 10-9 KT 60 (16,500 rubles).
• DT 19 KT 60 (2,970 rubles).
• DT 68 sub-account "VAT settlements" KT 19 (tax deductible in the amount of 2,970 rubles).
• DT 60 KT 51 (19,470 rubles).
• DT 26 KT 10-9 (1,650 rubles).

All expenses must be recorded in accordance with the reporting period, month. Before accounting, all relevant calculations are made. In particular, it is necessary to determine the totality of costs, deduct VAT from the amount received. Then the accounting itself is made on the basis of primary documentation.

Overview modern market household goods

Impossible to imagine without household goods comfortable life today. With their help, cleaning in the house is much faster and better. Without modern detergents and adaptations would be difficult to implement effective care for your property...

What are household goods?

Goods in this category are non-food items that people constantly consume in the course of daily life. They, like food products, today form part of compulsory recruitment consumer basket. Without soap, detergents, without toothpaste, toothbrush, toilet paper, it is simply impossible for any person today to do without.

Such products are needed at home and at work. The diversity of modern daily life forces manufacturers to update this already extensive product category all the time. Therefore, household goods are classified as consumer goods, as well as food.

Where is the best place to buy household goods?

The category of household goods includes an extensive list of products for economic and household purposes. Meanwhile, this capacious word refers to all of them, which made it possible to combine into one category a variety of tools and devices that are used in everyday life on the farm.

except home use items such as brooms and brooms are required by utilities and housing departments involved in caring for the area adjacent to residential buildings.

Diversity modern conditions life makes a variety of requirements for consumer goods, which include household goods. Therefore, manufacturers of such products regularly monitor consumer demand and strive to offer

Household goods are products that are constantly consumed and require the resumption of purchases. So, for example, a person always needs toilet paper. Therefore, buyers for it will constantly return to the store. The same can be said about all household goods. People use them every day and constantly allocate part of their family budget to them.

Product category domestic use includes a wide range of products that customers prefer to purchase in specialized stores where they are presented in a wide range. Also, many prefer to make purchases of such household products in wholesale stores where you can save a lot by buying goods in bulk.

How more quantity of household goods the store offers to its customers, the more confidence it inspires in them. The more often people come back here for new purchases.

Assortment list of household goods

There are many products in this category on the market. At the same time, the range of such products is constantly increasing. Experts recommend using already proven products or purchasing new products offered only by proven manufacturing companies.

Nickname:

Every year, more and more new products appear on the markets that can prevent or at least reduce deaths due to fire, floods and other natural disasters.

• Household chemicals>. On sale are preparations in the form of powders, gels, liquids, aerosols, etc. When choosing a form of release, manufacturers are guided by the economy, efficiency and ease of use of products.
• Cleaning equipment. Sponges, napkins, fabrics, garbage bags are universal acquisitions. Street cleaning equipment, as well as equipment for washing windows and floors, are designed to solve highly specialized tasks.
• Home interior. Household goods include flower pots, pots and potting soils.
• Paper and hygiene products. We sell disposable tissues and handkerchiefs, as well as toilet paper and towels. Products differ in the soft, pleasant on the touch invoice and high absorbency.
• Crockery and kitchen accessories. The household goods catalog contains items for table setting for a meal or tea drinking. In addition, manufacturers offer disposable tableware.

In addition to household goods, the catalog also contains food products. We can order bottled water and other soft drinks, tea, coffee, sugar, salt, spices, nuts, dried fruits. All products have a long shelf life.

Benefits of buying household goods in the online store inFORMAT

• Favorable conditions for wholesale customers.
• A wide range of household goods, allowing you to order everything you need from one supplier.
• Competent management assistance.