Kreiranje računa za prodaju OS

Creating a sales invoice for the sale of fixed asset

Račun za prodaju osnovnog sredstva može biti kreiran na dva načina:  

1. preko menia Roba / Izdavanje / Fakturiranje usluge (obavezno napraviti i likvidaciju OS u modulu Osnovna sredstva),
2. desnim klikom na panelu Stanje, na Osnovnom sredstvu. Pozicioniramo se na događaj koji ima tip unosa 6 - Likvidacija OS, te odaberemo opciju "Kreiraj račun za prodaju OS".  

Amortizacija za OS koje je za prodaju također treba biti knjižena prije prodaje. 

Pogledajmo primjer kako kreirati račun za prodaju OS iz modula Osnovnih sredstava:

Izborom opcije "Kreiraj račun za prodaju OS", otvoriti će se dodatni prozor (Kreiranje računa za prodaju OS/SI). Odaberemo kupca iz padajućeg menia, provjerimo polja i popunimo ili izmijenimo podatke koji nedostaju ili su pogrešni.

Klikom na tipku Kreiraj, Pantheon povratno prikaže poruku o uspješno kreiranom računu i broju na kojem je kreiran.

Klikom na tipku Potvrdi, potvrđujemo kreiranje i nakon toga se prikaže kreirani račun. Račun se može prema potrebama dodatno editirati (unos prodajne cijene, datum valute plaćanja, PDV, ...) prije knjiženja.

Knjiženje OS je definirano prema postavkama u Administratorskoj konzoli. Možemo odabrati između bruto i neto principa knjiženja prodaje. Zadano je postavljen bruto princip.

Pantheon odabere konto prihoda na prodajnoj fakturi sljedećim redoslijedom:

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.