How to write the accounting system for commercial circulation enterprises 20

The "Accounting System for Commodity Circulation Enterprises" is a departmental normative document formulated by China to meet the needs of the development of the socialist market economy and to standardize and strengthen the accounting work of commodity circulation enterprises. Accounting system for commodity circulation enterprises: If the goods purchased abroad are donated to relevant units, if the purpose of the gift is of a business communication nature, it shall be recorded in the account of "management expenses - business entertainment expenses"; The expenses incurred by employees in celebrating and dining on holidays belong to the nature of employee welfare and shall be recorded in the account of "welfare expenses payable".

This banquet system is applicable to all enterprises located in the territory of the People's Republic of China that are engaged in independent accounting of commodity circulation, including commerce, grain, material supply and marketing, supply and marketing cooperatives, foreign affairs, pharmaceutical commerce, book distribution and other enterprises.

This system uniformly stipulates the numbering of accounting subjects, so as to facilitate the preparation of accounting vouchers, the registration of account books, the inspection of accounts, and the implementation of accounting computerization. Enterprises should not change or disrupt the reprogramming at will. Blank numbers are left between certain accounts for the purpose of adding additional accounts.

The specific format and preparation instructions of the accounting statements submitted by the enterprise shall be prescribed by this system. The accounting statements required for the internal management of the enterprise shall be prescribed by the enterprise itself.

Accounting and process of commodity circulation:

According to the theory that commodities have two attributes, use value and value, commodity accounting should reflect both the use value and the value of commodities.

To reflect the use value of commodities, it is necessary to calculate the physical quantity of commodities and reflect the changes in the purchase, sales, and inventory of various commodities; To reflect the value of commodities, it is necessary to use currency as the unit of measurement to reflect the increase or decrease in the amount of commodity purchases, sales, and deposits. The quantity accounting and the amount accounting of commodities are interrelated.

1. The quantity purchase price is calculated by the kernel Zheng algorithm.

This is a method of reflecting the purchase, sales and inventory of commodities in two units of measurement: physical quantity and purchase price. The main contents include:

1. The general ledger and sub-ledger of "inventory goods" are uniformly booked according to the purchase price. The general ledger reflects the total purchase price of goods in stock; The sub-ledger reflects the physical quantity and purchase price amount of various commodities;

2. The detailed ledger of "inventory commodities" is divided into accounts according to the number, name, specification and grade of the commodity, and the quantity and amount are recorded in the columns of commodity receipt, payment and burn loss, and the quantity is required to be kept in perpetuity.

Advantages: It can fully reflect the quantity and amount of purchase, sales and inventory of various commodities, and is convenient to control from both quantity and amount.

Disadvantages: The accounting workload is large and the procedures are complicated.

Generally, it is suitable for large and medium-sized wholesale enterprises with large scale, large operating amount, large batch and small number of transactions.

Second, the use of quantity empty selling price amount accounting method.

This is a method of reflecting the purchase, sale and inventory of commodities in two units of measurement: physical quantity and selling price. The main contents include:

1. The general ledger and sub-ledger of "inventory goods" are uniformly booked according to the selling price;

2. Set up a "commodity purchase and sale price difference" account, record the difference between the selling price amount and the purchase price amount, regularly apportion the purchase and sale price difference of the sold goods, and calculate the purchase price cost of the sold goods and the purchase price amount of the balance of the goods.

Disadvantages: due to the use of selling price accounting, every time the price of goods changes, it is necessary to inventory the goods, adjust the amount and price difference, and the accounting workload is larger, therefore, the quantity and price amount accounting method is generally suitable for small wholesale enterprises with small operating amounts and less wholesaling, as well as the accounting of inventory commodities and valuable commodities of retail enterprises.

Commodity circulation enterprises generally use the selling price amount method to calculate the cost of goods, purchase borrowing: inventory goods.

Tax Payable – Input VAT.

Credit: Bank deposits.

The difference between the purchase and sale price of goods.

Sales loan: bank deposit (bank deposit accounting is used for collection and settlement) 81900

Credit: main business income.

Tax payable - output tax.

Confirm the cost. Borrow: Cost of main business.

Credit: Inventory of goods.

Adjustment borrowing: the difference between the purchase and sale price of goods.

Credit: Cost of Principal Operations.

Confirm the shipping rate. Borrow: Bank deposit.

860 credit: 860 bank deposits

Cash, bank deposits, other monetary funds, short-term investments, notes receivable, accounts receivable, other receivables, inventories, expenses to be amortized, long-term investments, fixed assets, accumulated depreciation, intangible assets, start-up expenses, long-term amortized expenses, low-value consumables, short-term borrowings, notes payable, accounts payable, other payables, wages payable, welfare expenses payable, taxes payable, other payables, profits payable, withholding expenses, long-term borrowings, bonds payable, long-term payables, paid-in capital (share capital), capital reserve, surplus reserve, undistributed profit, current year's profit, merchandise sales revenue, commodity sales cost, merchandise sales tax and surcharge, merchandise sales expense, other business income, other business expenses, non-operating income, non-operating expenses, profit and loss adjustment for previous years, income tax.

Commercial enterprises generally do not use: raw materials, materials in transit, material procurement, commissioned processing materials, packaging, self-made semi-finished products, finished products, auxiliary production costs, waste losses, basic production costs, product sales revenue, product sales costs, product sales expenses, product sales taxes and surcharges. and the corresponding general ledger.

There is nothing that cannot be used, just a little flexibility, and there is nothing that must be used, as long as the business involves it.

Are you talking about the accounting system for commercial enterprises? Accounting system for commercial enterprises: In addition to setting up accounting institutions and staffing accounting personnel, commercial enterprises must establish an internal financial and accounting management system, which mainly includes:

1) Establish an internal financial accounting system The accounting department shall, in accordance with the unified financial system and accounting system, establish and improve the cost and expense management system and accounting system of the enterprise, and appropriately increase or decrease the accounting subjects without affecting the accounting requirements and the summary of report indicators, and the accounting statements required for internal management can be prescribed by the enterprise itself. (2) Rectifying the Basic Accounting Work and Standardizing the Accounting Work The accounting work of enterprises must conform to the relevant standards, norms, laws and regulations, proceed from the requirements of strengthening and rectifying the basic accounting work, correctly use the accounting subjects, vouchers, and account books, and standardize the subjects, vouchers, account books, and statements; Strictly carry out the audit of vouchers, supervise and check the legitimacy and authenticity of the original vouchers in advance, and prepare accounting vouchers according to the audited original vouchers; Strict bookkeeping, reconciliation and settlement procedures, accounting books should have the prescribed format and content, bookkeeping, reconciliation and settlement according to regulations, and establish a sound accounting file. (3) Establish an internal accounting supervision system and an audit and auditing system In order to maintain financial discipline, protect property security and ensure the reliability of accounts and accounting statements, enterprises should establish an internal accounting supervision system, focusing on clarifying the responsibilities and rights of various departments, and stipulating the relationship between them and constraints; Establish control and supervision methods for major projects such as monetary revenue and expenditure, purchase and sales business, and establish an internal audit department or assign auditors outside the accounting department to conduct internal inspection and supervision on the implementation of the enterprise's accounting records, accounting statements and accounting system, and review the economic efficiency of the enterprise.

Accounting audit is the internal accounting inspection and audit conducted by the accounting institution; Internal audit is a financial audit and management audit of an enterprise by a specialized organization or person independent of the accounting institution, both of which are aimed at safeguarding the interests of the state, enterprises and investors, preventing malpractices and correcting mistakes, promoting the operation and management of enterprises and improving economic efficiency. (4) Establishing and Improving Computerized Accounting Computer technology is a new and high technology, and its development plays a tremendous role in improving the efficiency of accounting work. At present, although many enterprises in China use electronic computers to process accounting data, realize the computerization of accounting, and show powerful functions in accounting data processing, analysis and management, they are not common enough, and some are still in the trial stage.

With the development of the economy, the computerization of business accounting work is bound to further develop. Therefore, on the basis of computerized accounting, large and medium-sized commercial enterprises should further improve the computer repair and maintenance system, improve program design and document management, actively train full-time personnel, continuously improve computer technology, and strive to implement systematization and networking.

The main economic activity of commodity circulation enterprises is to organize commodity circulation, that is, the purchase, sale, allocation and storage of commodities, and to transfer social products from the field of production to the field of consumption, so as to promote the development of industrial and agricultural production and meet the needs of the people's livelihood, so as to realize the value of commodities and obtain profits. Compared with industrial enterprises, the main characteristics of commodity circulation enterprises are that their business processes mainly include the first process and the sales process, and there is no production process.

The accounting of commodity circulation enterprises has the following characteristics: (1) the particularity of cost. The calculation of production costs is an important part of the accounting of industrial enterprises, commodity circulation enterprises due to non-healthy products, therefore, there is no calculation of production costs.

2) The particularity of inventory accounting. On the one hand, the retained industrial enterprises, including the inventory of materials, the inventory of work-in-progress and the inventory of finished products, the inventory of commodity circulation enterprises, the commodity inventory of commodity circulation enterprises, are relatively single inventory categories, and on the other hand, the commodity inventory varieties and specifications of commodity circulation enterprises. Second, the particularity of the inventory value.

The actual cost of the general industrial enterprise is the incidental cost of storage, packaging, transportation and miscellaneous expenses and sorting expenses before purchase, including the number of commodity flows of energy companies, multi-variety, multi-specification commodity turnover, it is difficult to purchase with a reasonable **, accurately allocated to a specific purchase quantity, incidental costs generally ** incurred operating expenses. The third deposit just has the peculiarities of daily accounting. Commodity circulation enterprises (especially retail enterprises), in order to facilitate sales, generally buy?

Is it necessary to determine the sale of **, and therefore the sale of goods, in general in the purchase? It is necessary to determine its sales, so that the daily accounting of commodity inventory can be "the amount of accounting", that is, the difference between ** through the "net" account inventory commodity account accounting of the commodity ** and purchase ** (SNA) of the goods, the final pricing for a period of time, and then deduct ** between the goods sold and the closing balance of the goods delivery cost to determine the current cost of goods sold and the closing balance of the goods.

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