Kreiranje prodajnega računa za osnvno sredstvo

Creating a sales invoice for the sale of fixed asset

Invoices for sale of fixed assets can be created in two ways:  

1. by using menu Goods / Issue / Document / Invoice Service (don't forget to dispose FA in FA module),
2. by right mouse click on panel Value of Fixed Assets. We do this on position with entry type 6 - Disposal of fixed asset.  Cursor must be pointed to the field Related Document on the line of disposal of fixed asset (recommended option).  

Depreciation for the asset for sale need to be posted before sale. 

An example how to create invoice for the sale of fixed asset from fixed asset module:

We will get the option for Create Invoice for Fixed Asset Sale by using right mouse button as shown on picture above. By choosing the option, the new window will appear (Create Invoice for Fixed Asset/Small Tools). We choose customer for sale from drop down menu, review date fields and fulfill or change other missing/wrong data

Pantheon will return us an information about successfully created invoice with its number.

Confirm the information by OK button. The new invoice will be shown. We complete the invoice (enter sales price, due date, VAT, ...) before posting.

FA posting is defined by settings in administration panel. We choose between gross principle and net principle posting method for sale. By default it is gross principle.

Pantheon select the revenue account on sales invoice in the following order:

1. first examine the settings in FA for posting Entry type 6 - Disposal of fixed asset (Revaluated Operating Revenue account),
2. if there is not the account, takes revenue account from Items register,
3. if there is not the account, takes revenue account from document types settings (Revenue CR Sales),
4. it also there is not the account it returns an error and posting will be terminated.

If we already booked the Disposal of fixed asset before issuing the invoice for sale of FA, the program will be booked only positions of the invoice. User will need to complete the booking by balancing the accounts of income and expenditure.

We can always change the account number for the revenue (Post To on Lines panel) with any other before posting the sales invoice. We can also change the receivables account (Rcvbls. Acct.) at Post panel of an invoice.

An example of sale by using gross principle as posting method for sale:

1. An example of sale where disposal of FA is posted before created a sales invoice and by using temporary account:

Red frame: disposal of FA entries.

Blue frame: entries from issued invoices.

Orange frame: manual elimination of  entries on temporary accounts. Calculation of profit or loss from FA sale.

2. An example of sale where disposal of FA is posted before created a sales invoice and by using revaluated operating revenue account and difference at disposal (expense) account:

Red frame: disposal of FA entries.

Blue frame: entries from issued invoices.

Green frame: manual elimination of  entries on revenue and expense accounts.

3. An example for automatic posting of sale at gross principle as posting method for sale:

We create sales invoice without posting disposal of FA in advance. Disposal of FA will be posted together with an invoice automatically. We will get all necessary entries as shown in picture bellow.

An example for automatic posting of sale at net principle as posting method for sale:

The procedure is same as one for sale at gross principle as posting method for sale. Only result (entries) are different. We post only result in total from FA sale as profit or loss from sale. This is one entry instead of four.

Net posting principle need to be set in administration panel first.

See also settings in AP.