3 thoughts on “How to build accounts in the retail industry?”
Joy
I. Cash diary accounts and bank deposit journal The cash diary accounts of commodity circulation enterprises and the establishment of bank deposit diary accounts are the same as industrial enterprises.
. Total classification account book The total classification account of commodity circulation enterprises is eliminated to set up the daily general classification book we mentioned, but also set up product procurement, inventory goods, commodities The general account book must be used by the three commodity circulation companies in the sales difference. If you often commute others to sell goods or sell goods for others, you need to set up commissioned goods, agency products, and entrustment of the accounts for sale. In addition, because the income, cost and taxes of commodity circulation enterprises are slightly different from industrial enterprises, the product sales income of industrial enterprises should be changed to "product sales revenue", product sales cost to "commodity sales cost" The sales tax and additional are changed to "commodity sales tax and additional", and the product sales costs are changed to "operating expenses". In addition, the general account book that needs to be set up according to the amount of business volume and business needs.
. The setting of the detailed classification account According to the additional account book, we should also add relevant account book, such as product procurement detailed accounts, reflect the cost cost of the purchase price and enter the warehouse in the warehouse. For the actual cost of goods, the product procurement is set to be set according to the customer name; the inventory product details reflect the receiving and receiving of the product. It can be set according to the types, names, specifications, and storage locations of the product. When calculating the cost of selling goods based on actual cost, the issuance of inventory products can be issued according to individual valuation laws (actual cost pricing in batches), weighted average method, mobile weighted average method, advanced pre -issuing method, follow -up first -out method, inventory differences, and price differences. Law and Maori Law. If the enterprise is a retail company, it is necessary to set up a "commodity sales difference" disclosure account. This account is adjusted by the "inventory commodity". Therefore, the caliber of its details should be consistent with the "inventory goods". "Operating expenses" as a reflection of various expenses incurred in the entire business of commodities, it should be reflected in the types of expenses, such as transportation, loading and unloading fees, finishing fees, and advertising fees.
1. Details contain the clear accounts of each subject, especially for you, especially goods. Cost costs and profits. Exchange and fine accounts; 2. Retail should use commodity sales difference subjects; 3. (15400/1.17) The taxes and fees shall be paid 2237.61 Cender bank deposits 15400 R nThe commodity sales difference 19743.59 4. There are many retail varieties.
Need inventory products, thin ledger do not need to set up product sales differences, 1. When purchasing: borrowing: inventory product 13162.39 Entry) 2237.61 Loan: bank deposit 15400 2. When selling goods: borrow: account receivable/bank deposit 38500 Loan: Taxes payable-value-added tax (sales) 32985.98
I. Cash diary accounts and bank deposit journal
The cash diary accounts of commodity circulation enterprises and the establishment of bank deposit diary accounts are the same as industrial enterprises.
. Total classification account book
The total classification account of commodity circulation enterprises is eliminated to set up the daily general classification book we mentioned, but also set up product procurement, inventory goods, commodities The general account book must be used by the three commodity circulation companies in the sales difference. If you often commute others to sell goods or sell goods for others, you need to set up commissioned goods, agency products, and entrustment of the accounts for sale. In addition, because the income, cost and taxes of commodity circulation enterprises are slightly different from industrial enterprises, the product sales income of industrial enterprises should be changed to "product sales revenue", product sales cost to "commodity sales cost" The sales tax and additional are changed to "commodity sales tax and additional", and the product sales costs are changed to "operating expenses". In addition, the general account book that needs to be set up according to the amount of business volume and business needs.
. The setting of the detailed classification account
According to the additional account book, we should also add relevant account book, such as product procurement detailed accounts, reflect the cost cost of the purchase price and enter the warehouse in the warehouse. For the actual cost of goods, the product procurement is set to be set according to the customer name; the inventory product details reflect the receiving and receiving of the product. It can be set according to the types, names, specifications, and storage locations of the product. When calculating the cost of selling goods based on actual cost, the issuance of inventory products can be issued according to individual valuation laws (actual cost pricing in batches), weighted average method, mobile weighted average method, advanced pre -issuing method, follow -up first -out method, inventory differences, and price differences. Law and Maori Law. If the enterprise is a retail company, it is necessary to set up a "commodity sales difference" disclosure account. This account is adjusted by the "inventory commodity". Therefore, the caliber of its details should be consistent with the "inventory goods". "Operating expenses" as a reflection of various expenses incurred in the entire business of commodities, it should be reflected in the types of expenses, such as transportation, loading and unloading fees, finishing fees, and advertising fees.
1. Details contain the clear accounts of each subject, especially for you, especially goods. Cost costs and profits. Exchange and fine accounts;
2. Retail should use commodity sales difference subjects;
3. (15400/1.17)
The taxes and fees shall be paid 2237.61
Cender bank deposits 15400
R nThe commodity sales difference 19743.59
4. There are many retail varieties.
Need inventory products, thin ledger
do not need to set up product sales differences,
1. When purchasing:
borrowing: inventory product 13162.39
Entry) 2237.61
Loan: bank deposit 15400
2. When selling goods:
borrow: account receivable/bank deposit 38500
Loan: Taxes payable-value-added tax (sales) 32985.98