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کالای امانی و حق العمل کاری

 

واحدهای تجاری برای افزایش حجم فروش محصولات خود و در نتیجه کسب سود بیشتر ناچار به گسترش دامنه فعالیت های خود در مناطق جغرافیایی دیگر (اعم از داخل یا خارج از کشور) می باشند. یکی از راه های فروش محصولات ایجاد واحدهای تجاری فرعی و یا شعب متعدد در نقاط مختلف است، اما چنین کاری نیازمند سرمایه گذاری قابل ملاحظه و استقرار نیروی انسانی وابسته به واحد تجاری و همچنین انجام انجام هزینه هایی می باشد که ممکن است توجیه اقتصادی نداشته باشد. لذا واحدهای تجاری با ایجاد ارتباط با فروشندگان کالاها در مناطق مورد نظر خود مبادرت به فروش محصولات و کسب درآمد می نمایند، بدین طریق که براساس قراردادی محصولات خود را به صورت امانی در اختیار یک شخص حقیقی یا حقوقی قرار می دهند تا ایشان به نمایندگی از طرف واحد تجاری کالاها را به فروش برساند. در این گونه موارد، واحد تجاری فرستنده کالا، آمر و شخص یا مؤسسه ای که کالا را به منظور فروش دریافت نموده، حق العمل کار و کالای ارسالی آمر که تصرف آن به امانت نزد حق العمل کار می باشد، کالای امانی نامیده می شود.

باید توجه داشته باشید که حق العمل کار معمولا برای این کار خود مبلغی به عنوان کمیسیون یا حق العمل از آمر دریافت می کند. با توجه به اینکه حق العمل کاری طبق قوانین تجارت ایران به عنوان یک عمل تجاری شناخته شده است بنابراین در قانون تجارت حق العمل کار اینگونه تعریف شده است.حق العمل کار کسی است که به اسم خود ولی به حساب دیگری معاملاتی انجام می دهد و حق العمل دریافت می کند.

 

مالک کالای امانی کیست ؟

هر چند کالای امانی برای فروش تحویل حق العمل کار می گردد؛ ولی باید توجه داشته باشید که مالک کالای امانی آمر است یعنی تا زمانی که کالا توسط حق العمل به فروش نرفته باشد مالکیت کالا مربوط به آمر است. بنابراین آمر در پایان دوره مالی در صورت های مالی و ترازنامه کالاهای امانی را در حساب های خود منظور می کند.

 

حسابداری کالای امانی

ابتدا باید بدانید که در حسابداری کالای امانی با دو حساب به نام کالای امانی و حساب کالای ارسالی مواجه می شوید.

1 ـ ارسال کالا برای حق العمل : هرگاه کالا از طرف آمر برای حق العمل کار ارسال شد باید به قیمت تمام شده در حساب ها نشان داده شود.

 

2 - پرداخت هزینه هایی چون بیمه و حمل برای کالای امانی توسط آمر

 

3 - پرداخت هزینه توسط حق العمل کار

 

4 - فروش کالا توسط حق العمل کار

 

5 - منظور نمودن کارمزد و یا حق العمل  و یا حق التضمین حق العمل کار ( با فرض ؛ بر اساس درصدی از فروش )

حساب کالای امانی              XX

               حساب شخص حق العمل کار              XX

بابت ثبت حق العمل ؛ حق العمل کار                       

 

6 - دریافت وجه یا اسناد دریافتنی از حق العمل کار

صندوق / اسناد دریافتنی              XX

                       حساب حق العمل کار                XX

بابت دریافت وجه از حق العمل کار                        

 

7 - شناخت هزینه کالای مفقود شده یا از بین رفته : اگر کالای امانی مفقود یا از بین رفت قیمت تمام شده آن یعنی قیمت تمام شده به اضافه هزینه و سایر هزینه هایی که باید به قیمت کالا اضافه شود به بستانکار حساب کالای امانی منظور می گردد یعنی ثبت زیر صورت می پذیرد.

کالای مفقودی              XX

                 کالای امانی               XX                    

 

انجام عملیات در پایان دوره مالی : با توجه به اینکه حساب کالای امانی یک حساب موقت است در نهایت مانده حساب کالای امانی نیز به سود و زیان انتقال می یابد. البته ابتدا باید توجه داشت اگر بخشی از کالای امانی در پایان دوره موجود باشد باید به عنوان موجودی کالا در بدهکار حساب موجودی کالای امانی نزد دیگران و در بستاانکار حساب کالای امانی نشان داده شود و در واقع ثبت زیر انجام پذیرد .

8 - حساب موجودی کالای امانی نزد دیگران             XX                       

                                         کالای امانی                             XX          

بابت ثبت موجودی کالای امانی نزد حق العمل کار              

پس از ثبت فوق حساب کالای امانی مانده گیری می شود که اگر مانده بستانکار داشته باشد سود کالای امانی می باشد . بنابراین به حساب خلاصه سود و زیان انتقال می یابد و اگر مانده بدهکار داشته باشد زیان کالای امانی می باشد؛ بنابراین در حالت سود ثبت زیر صورت می پذیرد.

9 - حساب کالای امانی           xx

               خلاصه سود و زیان          xx

بابت انتقال مانده حساب کالای امانی به حساب سود و زیان 

و در حالتی که مانده حساب کالای امانی بدهکار باشد و در واقع زیان وجود داشته باشد ثبت زیر انجام می پذیرد:

خلاصه حساب سود و زیان

                   حساب کالای امانی

10 - حساب کالای ارسالی یک حساب موقت است و به حساب خلاصه سود و زیان بسته می شود.

حساب کالای ارسالی           xx

                  حساب خلاصه سود و زیان         xx

بابت بستن حساب کالای ارسالی به حق العمل کار