I. Accounting treatment of purchasing business:?
1、? Carry out warehousing according to the purchase invoice and acceptance warehousing documents, and record them by classification? ;
Purchase cost = purchase price+related taxes and fees+transportation fee, etc.
Borrow: stock goods?
Taxes payable-VAT payable (input tax)?
Loans: bank deposits (prepayment, accounts payable, etc.). )?
Second, the accounting treatment of sales business:
1, accounting treatment when goods are issued after sales; ?
Borrow: delivery
Loans: Goods in stock
2. Determination of sales revenue = sales price × (1-r% commercial discount) ÷ 1. 17. ?
Note 1: If the store issues coupons, it is a commercial discount, and there is no need for separate accounting treatment. ?
Note 2: When the customer confirms the receipt of the goods and receives the money transferred from the customer's Alipay account, the account will be processed; ?
Borrow: other monetary funds-Alipay account deposit?
Other receivables-Tmall Commission
Other receivables-Tmall points
Financial expenses -POS handling fee?
Loan: main business income-commodities?
Taxes payable-VAT payable (output tax)
Debit: main business cost
Loan: issue goods.
Extended data:
Accounting process
1, review all kinds of original vouchers according to the cashier, and prepare accounting vouchers after verification.
2. Register all kinds of subsidiary ledger according to accounting vouchers.
3. Accrue, amortize and carry forward accounting vouchers at the end of the month, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.
4. Settlement and reconciliation. Ensure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent.
5, the preparation of accounting statements, to achieve accurate figures, complete content, and analysis.
6. Bind accounting vouchers into volumes and keep them properly.
References:
Baidu encyclopedia: accounting