**Article 4**
(1) The trading book shall have the character of public documents.
(2) The trading book shall be kept up-to-date on the principles of regularity and accuracy.
(3) The trading book shall be kept so that it provides insight
and control the execution of the procurement and sale of goods in chronological order.
I’m sorry, @Dado, but I see no information about the purpose of form KLM. Yes, I see the regulation requires it, but why?
**LAW**
**ON TRADE**
IV - TRADE INDICATORS
Article 48
(1) A trader shall keep records established by law and other regulations.
(2) At every stage of transport and transport the goods must be accompanied by credible documentation of invoices, invoices, delivery notes, purchase bills etc.) from which the origin of the goods, the quantity and type of goods, the name and the place of the buyer can be determined unambiguously.
(3) In the case of outpatient sales, the goods in circulation shall be accompanied by a document on the origin of the goods, quantity and type of goods and dispatch of the sale to the buyer.
(4) The type of goods that can be sold through outpatient sales shall be prescribed by the Minister.
(5) A trader shall be obliged to issue a fiscal invoice or other appropriate account to the buyer for each goods sold or services performed in accordance with the law regulating traffic through fiscal boxes, delivery note, invoice and purchase block.
Article 49
A wholesaler can not sell goods for which there is no document on its procurement, for which price calculation has not been made and which is not recorded in accordance with accounting rules.
Article 50
(1) A retailer shall be obliged to keep and keep a trade book containing records of purchase and sale of goods and to ensure the availability of such records at each point of sale or other place of sale.
(2) Independent entrepreneurs registered for the performance of trade activities in wholesale, manufacturing and trade activities, when they carry out wholesale trade and sell their products to registered persons, if the business records do not comply with the accounting regulations, they are obliged to keep records of sole traders for sale registered persons, whose form and content will be prescribed in the Rules that prescribe the manner of keeping a trading book.
(3) Records on the sale of goods shall be kept on the basis of an appropriate invoice, invoice and other documents containing information on its value.
(4) The value of purchased and sold goods is recorded at retail prices.
(5) A retailer may not sell goods for which there is no proof of its purchase (dispatch, invoice, invoice, etc.) for which no price calculation has been made and which is not recorded in the trade book.
(6) The retailer is obliged to keep the trade book correctly and up-to-date.
(7) The Minister shall prescribe the form, content and manner of keeping a trade book.
(8) The trade book may be filed electronically instead of in paper form, with the possibility of making copies identical to the original electronic record.
(9) The obligation to keep a commercial book does not apply to farmers and natural persons-domestic producers who, in the sense of this law, have the right to sell their products on retail markets without a special registration.
III - THE PRINCIPLE OF EDUCATION PRICE
Article 44
Traders and producers form the prices of goods and services freely according to market conditions, unless otherwise regulated by a special regulation.
Article 45
(1) A trader shall be obliged to form the price of goods in turnover through calculation and to base prices on each commodity and to sell them.
(2) A retailer may give consumers a discount on the price referred to in paragraph 1 of this Article in the manner of discounting the retail price determined by the calculation, and when paying the goods with the obligation of the trader to register such a discount in the retail book.
(3) A trader engaged in the purchase of agricultural and other products is obliged to indicate the purchase price at each redemption point as well as the time of validity of those prices.
Article 45a
(1) A retailer can give specific sales incentives to consumers when he carries out a process of a particular type of sale.
(2) The procedure of a special type of sale is sale with special sales incentives, such as: action, discount, sale, promotion or sale under more favorable terms than a regular or previous offer, with special terms of sale, delivery or other convenience, with promising a prize, participating in a prize game, accompanying gifts, or other benefits.
(3) The Minister shall prescribe the conditions and manner of performing special types of sales referred to in paragraph 2 of this Article.
Article 46
A merchant who offers goods for sale through a catalog is obliged to indicate in the catalog the sales price of the goods and other sales conditions, as well as the time of validity of such price and those conditions.
Tut, that’s all regulated by law, it’s just like that, if we want to legally trade on the market we have to meet these standards.
After placing goods in circulation, we must sell at prices that we have determined by the form of the Price Calculation.
Any change in the price of goods, in more or less, individual item items in the warehouse or all items in the warehouse, must be documented by the document
which is called “Nivelation Price”.
What it means is that any change in the price of goods has to be documented, we can’t simply change the price of goods simply, without having a valid document, whether in electronic or physical form.
Thank you, @Dado. What all this seems to mean is that you must continuously document the difference between the cost of goods (including purchase price and freight-in) and your selling price. You still have the explicit right to set your selling price however you wish. So, if you sell item XXX for a certain price, but buy it from different suppliers at different prices, you will be making an entry on form KLM every time you purchase it, documenting the difference between your costs and your selling price.
There does not seem to be any need to track items through your warehouse. As I read the information, Manager will perform everything you need except maintenance of form KLM. But you can do that with a simple spreadsheet. The important thing is that you are not calculating selling price based on some formula or regulation. You are documenting the difference between cost and selling price.
Setting your selling prices is still not an accounting function. It is a business decision. Nothing you have shown so far explains why your government wants you to keep such records. Possibly, they are concerned about exorbitant pricing and want the ability to monitor your margins. But whatever their reason, this is a highly specialized government filing requirement for a single country and is not related to general accounting. So, if I were you, I would not hope for a special tab in Manager to help with form KLM. If there are programs available in your country for keeping this information, as you implied before, you should probably use one. Or just make a simple spreadsheet. Yes, this is extra work. But almost every country imposes something that causes work beyond normal accounting.