Trade margin in accounting

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The validity of a retail markup may be related to various factors: quality of service, availability of additional services, and even the location of the company. For example, bags sold in a stylish boutique in the center of Moscow should, by definition, be more expensive than those offered in a store on the outskirts of a provincial town.


The entries used in accounting reporting lithuania telegram number database depend on the type of financial transactions. Special account 42 is used to reflect and record trade markups.

Write-off of markup when selling goods
Normally, the trade margin is written off after the sale of products at the end of the reporting period. It is calculated based on the average markup for the entire product range - in this case, you can use the following formula:

P = (TNn + TNp – TNv) / (V + OT) x 100%

Here are several indicators summarized:

P – average markup size (in percent).
ТНн – markup on the remaining products at the beginning of the month.
ТНп – markup on products received during the month.
ТНв – markup on products sold during the month.
B – sales revenue.
OT – the remaining production at the end of the month.
Read also!
What is a price segment: concept and methods of definition

Next, you can determine the amount of the trade markup: