In the end, how should a commercial enterprise carry forward costs?

In the end, commercial enterprises should carry forward costs according to the selling price amount accounting method, gross profit margin method, purchase price amount accounting method, etc

Selling price amount accounting.

This is on the basis of physical responsibility, with the selling price accounting, control the inventory of goods purchase, sales, inventory of a method of accounting, its main contents include:

1. Establish a system of responsibility in kind. According to the requirements of the post responsibility system, according to the variety and location of the commodity business, it is divided into a number of cabinet groups, and the person in charge of the physical object is determined to assume full responsibility for the commodities it operates.

2. The selling price is booked and the amount is controlled. The purchase, sale and storage of inventory goods are recorded according to the sales **, only the amount is recorded, not the quantity, the general ledger of inventory goods reflects the total amount of the selling price, and the detailed ledger is divided according to the person in charge of the physical object, reflecting the amount of the selling price of the goods operated by the person in charge of the physical goods, under the control of the general ledger, and the economic responsibility of the person in charge of the physical object is reflected at any time.

3 Set up the "Commodity Purchase and Sales Difference" account. Since the "Inventory Goods" account is reflected by the selling price, and the payment for the purchase of goods is calculated based on the purchase price; Therefore, it is necessary to set up a "Commodity Purchase and Sale Price Difference" account to reflect the difference between the purchase price and the selling price of the product, and to correctly calculate the purchase price cost of the goods sold.

4. Strengthen price control. After the commodity is calculated according to the selling price, if the selling price changes, it will directly affect the total amount of goods in inventory, so it is necessary to strengthen price management and clearly mark the price.

5. Improve the commodity inventory system. The "inventory goods" sub-ledger is recorded according to the selling price, there is no quantity control, and the actual quantity can only be determined through the inventory, so it is necessary to strengthen the inventory of goods in order to check whether the inventory goods account is equal and the work quality and economic responsibility of the person in charge of the physical goods.

The method of accounting for the amount of selling price can simplify the accounting procedures and reduce the workload, which is the main method of commodity accounting for retail enterprises. Its disadvantage is that because only the amount is recorded, not the quantity, the inventory commodity account can not provide quantity indicators to control the purchase, sales and inventory of goods, once an error occurs, it is difficult to find out the cause.

Generally speaking, the warehousing is more frequent and the procurement cost changes little, according to the weighted average, the procurement cost changes greatly, according to the first-in-first-out, the cost unit price is higher, according to the individual pricing.

Weighted average, first-in, first-out are available for individual pricing.

It's better to use the first-in, first-out method.

Summary. Hello, I'm glad to answer for you, how do commercial companies sell first and then buy, how to carry forward costs? As follows:

Where there is sales, there must be costs. Accounting should carry forward the cost when the goods or products are sold out of the warehouse: debit:

2. Purchased Commodities and Materials: Borrow: Inventory Commodities A Commodity Borrow: Taxes Payable Input Tax to be Certified: Bank Deposits.

Commercial companies sell first and then buy, how to carry forward costs.

Hello. Hello, I'm glad to answer for you, how do commercial companies sell first and then buy, how to carry forward costs? As follows:

Where there is sales, there must be costs. Accounting should carry forward the cost when the commodity is judged and consolidated, or the product is sold out of the warehouse

2. Purchase of commodities and materials: borrow: concealed inventory commodities A commodity borrow: tax payable Input tax credit to be certified: bank deposits.

I would like to ask, the product has not been bought, but has been invoiced to my buyer, generating revenue. How to carry forward costs.

After the invoicing, Hongshi first makes a red letter voucher to flush out the original confirmed uninvoiced income, and then makes a formal voucher according to the invoice for accounting. Then write a declaration description when declaring, and let the tax administrator sign and agree to reduce the invoicing income. According to the invoice (stated in the summary:

Reissue the sales invoice of a certain number of accounting vouchers in a certain year and a month) debit: accounts receivable credit: tax payable on main business income - VAT payable - output tax.

Although they are all commercial enterprises, each company has a different approach to costing. Our company adopts the method of accounting according to the retail price, and at the end of the month, the difference in price allocation method is used to calculate the difference in the price of the goods sold and the cost that should be carried forward. Specifically, it is necessary to confirm the actual situation of the company, and it is more appropriate to adopt the simplest and most accurate accounting method.

I use the purchase price accounting method to calculate, so the carry-forward cost is the purchase cost of the commodity, etc.

There are mainly the following methods for the carry-over cost of commercial enterprises: 1. first-in-first-out method, 2. weighted average method, 3. individual pricing method, 4. moving average method, 5. last-in-first-out method (the fifth method is not allowed in the system now), and some large retail enterprises also adopt the comprehensive price difference rate method to calculate the purchase price (usually using the selling price accounting, and then adjusting the cost of goods sold at the end of the month to the purchase price) and so on. However, the general principle is that the cost of goods is the actual cost of purchase (purchase price).

For more information on how to calculate each method, please look for the relevant accounting book, because there is no way to type out all of each method.

Carry-forward is carried forward according to the accounting method used. Accounting according to the purchase price, or according to the selling price.

Accounting of inventory commodities engaged in commodity circulation.

1) Inventory goods are calculated at the purchase price.

After the purchased goods arrive at the inspection warehouse.

Borrow: Inventory goods (according to the purchase price of the goods).

Tax Payable – VAT payable (input tax).

Credit: Accounts payable, etc. (according to actual accounts payable).

The goods recovered by the outsourced unit shall be borrowed according to the actual cost of the goods to be processed: inventory goods.

Credit: Commissioned processing materials.

Carry forward the cost of selling the goods issued.

Borrow: Cost of main business.

Credit: Inventory of goods.

2) The selling price is calculated.

After the purchased goods arrive at the inspection warehouse.

Borrow: Inventory items (by item price).

Tax Payable – VAT payable (input tax).

Credit: Accounts payable, etc. (by the total of the purchase price of the commodity and the input VAT tax), the difference between the purchase and sale of the commodity (by the difference between the selling price of the commodity and the purchase price).

Entrust an external unit to process the recovered goods.

Borrow: Inventory items (by item price).

Credit: Contracted processing materials (according to the actual cost of commissioned processing goods) Commodity purchase and sale price difference (according to the difference between the selling price of the commodity and the purchase price).

For the sale of goods, the cost of sales can be carried forward according to the selling price of the goods.

Credit: Inventory of goods.

At the end of the month, the difference between purchase and sale of commodities sold in the month shall be calculated and apportioned according to the rate of difference between purchase and sale of commodities sold in this month.

Credit: Cost of Principal Operations.

1. The commodities purchased by commercial enterprises may be accounted for by the purchase price or selling price.

1. If the purchase price accounting is adopted, the sales cost shall be carried forward directly according to the purchase price of the goods sold. The "Cost of Principal Operations" is debited and the "Goods in Stock" is credited.

2. If the selling price is calculated, the difference between the selling price of the commodity and the purchase price can be calculated through the account of "commodity purchase and sale price difference". At the end of the month, in addition to debiting the "cost of main business" and crediting the "inventory goods" (selling price), the difference between the purchase and sale of the sold goods should also be apportioned, the cost of sales of the sold goods should be adjusted to the actual cost, and the "commodity purchase and sales price difference" account should be debited and the "cost of main business" account should be credited.

2. The inventory of commodity circulation enterprises can also use the gross profit margin method and the selling price amount accounting method for daily accounting.

1. The gross profit margin method refers to a method of calculating the gross profit of sales in the current period based on the net sales amount of the current period multiplied by the actual (or planned gross profit margin of the current period) of the previous period, and calculating the cost of inventory issued and inventory at the end of the period. It is often used in commercial wholesale businesses. It is calculated as follows:

Carry forward the cost of sales calculated by the formula.

Gross margin = (gross profit from sales) 100%.

Gross profit from sales = gross margin from sales.

Cost of sales = sales - gross profit from sales.

Ending inventory cost = opening inventory cost + current purchase cost - current cost of sales.

2. The method of accounting for the amount of selling price is the method of "using the accounting of selling price" referred to above. This method is widely used in enterprises engaged in commercial retail business (e.g. department stores, supermarkets, etc.).

1. Commercial accounting is the purchase, sale and balance of commodities, and there is no accounting of the production process. Therefore, there is no need for a finished product costing table.

2. Commercial accounting.

1) When purchasing a product.

Borrow: Inventory of goods.

Debit: Tax Payable - VAT (Input Tax).

Credit: bank deposits, etc.

2) At the time of sale.

Borrow: bank deposits, etc.

Credit: main business income.

Credit: Tax Payable - VAT (Output Tax).

3) When carrying forward the cost of sales.

Borrow: Cost of main business.

Credit: Inventory of goods.

Third, the difference between the purchase and sale of goods.

1) This account accounts for the difference between the selling price and the purchase price of the commodity that the enterprise uses for daily accounting.

2) This subject can be calculated in detail according to the category of goods or the person in charge of physical management. (3) The main accounting treatment of the difference between the purchase and sale of goods.

1. The increased inventory commodities purchased, processed and returned by the enterprise shall be debited to the account of "inventory commodities" according to the selling price of the goods, and the accounts of "bank deposits" and "entrusted processing materials" shall be credited according to the purchase price of the commodities, and the account shall be credited according to the difference between the selling price and the purchase price.

2. At the end of the period (month), the difference between the purchase and sale of the sold commodities shall be apportioned, and this account shall be debited and the "cost of main business" account shall be credited. The difference between the purchase and sale of commodities to be apportioned for the sale of commodities shall be calculated according to the following formula: the difference between the purchase and sale of commodities = the balance of this account before the end of the period (the closing balance of the "inventory goods" account + the closing balance of the "consignment goods" account + the closing balance of the "issued goods" account + the credit amount of the "main business income" account in the current period) 100% The difference between the purchase and sales of the goods sold in the current period should be apportioned = the credit amount of the "main business income" account in the current period If the commodity purchase and sales price difference rate of an enterprise is relatively balanced among the periods, it can also use the commodity purchase and sales difference rate of the previous period to calculate and apportion the commodity purchase and sales difference in the current period.

At the end of the year, the difference between the purchase and sale of goods should be verified and adjusted. (4) The credit balance at the end of the period of this section, reflecting the difference between the purchase and sale of commodities in the inventory of the enterprise.

Statistics the number of varieties of goods sold this month, and then calculate the cost of sales in the current period according to the purchase cost recorded in the detailed account of inventory goods, if it is a variety of commodities ** different, you can find the average unit price of each commodity multiplied by the number of various commodities sold this month, and calculate the total cost of sales this month.

Entries: (1) Carry forward cost of sales:

Borrow: Cost of main business.

Credit: Inventory of goods.

2) Carry forward the cost of sales to the "profit for the year".

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

Hope it helps.