how to establish accounts for enterprises (3)-Commodity circulation enterprises Commodity circulation enterprises refer to independent accounting enterprises engaged in commodity circulation (trading). Mainly including: business, supply and marketing cooperatives, grain, foreign trade, material supply and marketing, book distribution and other enterprises. Such as shopping malls, large and medium-sized supermarkets, grain stores and so on. Because the economic activities of commodity circulation enterprises are mainly the purchase, sale and storage activities in the circulation field, the accounting of such enterprises mainly focuses on the accounting of procurement costs and sales costs and the accounting of commodity circulation expenses. The establishment of such enterprise account books is mainly in three aspects. First, cash book and deposit journal commodity circulation enterprises in cash book and deposit journal are established in the same way as industrial enterprises. Second, the general ledger of classification of books commodity circulation enterprises should set up the general ledger books that must be used by the three commodity circulation enterprises, namely, commodity procurement, commodity inventory and commodity purchase and sales price difference, in addition to the daily general classification of books of industrial enterprises we talked about. If you often entrust others to sell goods or sell goods for others, you need to set up account books for consignment goods, consignment goods and consignment goods. In addition, because the income, cost and tax of commodity circulation enterprises are slightly different from those of industrial enterprises, the product sales income of industrial enterprises should be changed to "commodity sales income", the product sales cost to "commodity sales cost", the product sales tax and surcharge to "commodity sales tax and surcharge" and the product sales expense to "operating expenses". In addition, the general ledger account books to be set can be added or deleted according to the business volume and business needs of the enterprise. Third, the setting of subsidiary ledger According to the added general ledger account book, we should also add relevant subsidiary ledger books, such as commodity purchase subsidiary ledger, which reflects the purchase cost of purchased goods and the actual cost of warehousing goods. The commodity purchase subsidiary ledger can be set according to the customer's name; The detailed account of the goods in stock reflects the receiving and delivery balance of the goods, which can be set according to the type, name, specification and storage location of the goods, and requires the quantity and amount accounting method. When calculating the cost of sold goods according to the actual cost, the goods in stock can be issued according to individual pricing method (batch actual cost pricing), weighted average method, moving weighted average method, first-in first-out method, last-in first-out method, price difference method and gross profit method. If the enterprise is a commodity retail enterprise, it is also necessary to set up a subsidiary ledger of "commodity purchase and sale price difference". Because this account is an adjustment account of "inventory goods", the setting caliber of its subsidiary ledger should be the same as that of "inventory goods". "Operating expenses", as various expenses that reflect the whole business link of commodity circulation, should be reflected by the types of expenses, such as transportation expenses, handling expenses, sorting expenses, advertising expenses and so on. The sub-ledger of "commodity sales revenue" and "commodity sales cost" can be set according to the category, name, specification or different sales departments of commodities. Except for the above-mentioned subsidiary ledger, the subsidiary ledger of commodity circulation enterprises is the same as that of industrial enterprises. Fourth, other problems Because commodity circulation enterprises have different cost calculation problems compared with the service industry, in order to facilitate cost calculation, many calculation forms need to be purchased or made by themselves, so they should also be prepared when establishing accounts; Otherwise, you will be in a hurry when you check out at the end of the month. For example, the price difference calculation table of the sold goods, the inventory summary table of the goods, the gross profit margin calculation table, etc.