How to do accounts in supermarkets

Question 1: How do supermarket accountants do accounting processing? Since supermarkets have many types of operations and their main business mode is retail, daily accounting is relatively cumbersome. Therefore, selling price accounting should be performed based on financial accounting. The specific operations are as follows: 1. , Main business accounting 1. When purchasing goods, the purchasing staff will fill in the product acceptance form (warehousing form) based on the purchase invoice. The product acceptance form (warehousing form) must be signed by the person in charge of the supermarket, the product acceptance person, and the purchaser. , signed by the computer entry person and the accountant in charge. The amount of the purchase order should be consistent with the amount entered in the computer entry form. The cashier will make payment based on the original documents with complete procedures and fill in the accounting voucher. Accounting entries: Debit: Inventory goods (acceptance order selling price Total) Credit: Cash in stock (bank deposits, accounts payable) The difference between purchase and sale of goods (total difference between purchase and sale of acceptance documents) 2. When selling goods, according to the sales statistics table provided by the daily computer and the cashier's collection statistics table, the same as the cashier Check the cashier's actual payment slip, accounting entries: Debit: Cash in stock (bank deposits, accounts receivable) Credit: Main business income (according to the sales statistics table provided by the computer) Check the cashier's collection statistics table provided by the computer If there is a difference between the actual payment slip and the cashier's actual payment slip, the long, short, and wide parts should be linked to debits or credits of other payables (receivables). 3. At the end of the month, the purchase-sales spread is calculated based on the calculated purchase-sales spread rate. The spread calculation sheet must be signed by the calculator and the reviewer. Purchase-sales spread rate = (end-of-period purchase-sales spread balance + current-period purchase-sales spread difference)/(end-of-period inventory merchandise balance + current-period inventory merchandise occurrence) * 100% current-period purchase-sales spread = current period’s main business Income Value-added tax = main business income for the current period Tax X 7% education fee surcharge = current value-added tax X 3% local education fee = current value-added tax Additional business tax and surcharge - local education fee loan: taxes payable - urban maintenance and construction tax payable Taxes payable - education fee payable Additional taxes payable - local education fee payable 5. Press at the end of the month Selling price is carried forward to sales cost. Debit: Main business capital (sales amount of the current period). Credit: Inventory goods (sales amount of the current period). 6. Sales revenue carried forward at the end of the month is borrowed: Main business income (main business after tax deduction). Business income) Credit: Profit for the year 7. Sales costs and taxes carried forward at the end of the month Debit: Profit for the year Credit: Main business cost (main business cost after deducting the difference) Business tax and surcharges (urban maintenance and construction tax, Education fee surcharge, local education fee) 2. Other business accounting 1. For real estate rental income and other income, it is recorded on a monthly basis according to the accrual basis according to the signed agreement. Debit: Cash in stock (bank deposits, accounts received in advance) Loan : Other business income (accounts received in advance) - real estate rental income other business income - income from the sale of packaging materials Other business income - admission fee income 2. Tax calculation and accounting entries: Business tax = other business income X5% real estate tax =Other business income X 12% urban maintenance and construction tax = Business tax for the current period ―Business tax Business tax and surcharges ―Urban maintenance and construction tax Business taxes and surcharges ―Education surcharges Business taxes and surcharges ―Local education fees management fees ―Real estate tax loan: taxes payable ―Business tax payable Taxes payable Fees - real estate tax payable Taxes and fees payable - urban maintenance and construction tax payable Taxes and fees payable - education fees payable Additional taxes and fees payable - local education fees payable 3. Profit carried forward at the end of the month: Others Business income loan: This year's profit loan: This year's profit loan: Business taxes and additional administrative expenses 4. Supermarkets should adhere to a regular inventory system, generate inventory sheets based on the inventory results, and report the inventory sheets to the company. The inventory sheets must have tally clerks, The store manager, computer entry person, accountant, and supervisor sign.

Question 2: How should a supermarket accountant do the accounting? Generally speaking, there are three items: purchase, sale and inventory. There should be a cashier or a separate teller, and then you only need to be responsible for keeping the accounts. However, if you don't need to take care of the money and accounts together, even if the boss says he trusts you, it won't work.

If you pay taxes, it is business tax and income tax.

Question 3: The supermarket has just opened. How to make accounts? The supermarket is a commodity circulation enterprise. You must be prepared for the initial account establishment, otherwise it will cause a lot of trouble in future work, so I suggest you use electronic If you use financial accounting software, manual accounting will bring a certain amount of work, especially if there are too many goods in the supermarket, and the manual work is too much.

If you use manual accounting, you must first create a general ledger, detailed accounts (income, expenses, taxes), inventory (purchase, sales, and inventory), and journals (cash, bank deposits).

Is this okay?

Question 4: How do accountants in supermarkets prepare accounts? There is no difference between accounting and accounting in other companies. Accounting statements and tax forms should be based on whether your factory is a small-scale or a general taxpayer, domestic or foreign-owned. For other conditions, please consult the tax bureau where your company is located. When filing taxes, accountants need to fill out tax forms. Nowadays, they are generally filed online, so you can do it.

Question 5: Regarding supermarket accounting 1. The original documents of the voucher include: receipts, expense reimbursement forms, purchase orders, daily cashier payment records and monthly sales revenue reports found by the sales software.

2. Most supermarkets will have POS management software. This software collects payments through the cashier. In the back, you can check the sales volume, unit price, customer flow, and the amount received by each cashier. amount.

3. General supermarket management software has the function of entering inventory orders, price adjustment orders, etc. Your supermarket has dedicated computers and warehouse staff, so it should be possible to enter inventory orders into the system. You You can check the purchase order in the software (and ask the warehouse clerk for the original purchase order signed by the supplier and the supermarket employee for verification). At that time, you ask the supplier to send you a statement on the 25th of every month or some other time, and you check it with the statement generated by your software.

4. Rebate: If you check the sales volume of a certain product in the software, the rebate will be calculated according to the calculation method specified in your contract.

The main tasks of supermarket accounting:

1. Check whether the cashier deposits large sums of money into the bank every day. In general supermarkets, it is common to have a daily turnover of 100,000 to 500,000;

2. Check from the software whether the amount collected by each cashier matches the amount actually returned to the cashier; is there any short payment? Find out the reasons promptly.

3. Check the daily turnover, unit price, passenger flow, and sales ratio of classified goods

4. Ask the cashier for receipts every week (for collecting supplier admission fees, display fees, promotion fees, sponsorship fees, rebates, etc.)

5. Supermarket suppliers. It is normal for larger supermarkets to have two to three hundred suppliers (reconciliation work is very painful) , and you also need to figure out each supplier's monthly settlement days, settlement method, etc.)

6. Cost accounting in supermarkets is generally not difficult, because if you have installed POS software, if the warehouse ensures that when purchasing goods The order recording is accurate, the computer technician adjusts the prices of certain goods accurately, there are no errors when the cashier collects goods and sells them, and the software can automatically generate reports of sales revenue and sales costs.

Question 6: How to account for excess collection in supermarkets? Borrow: cash on hand

Credit: non-operating income

Question 7: How do general taxpayers in supermarkets do their accounting? 1. General taxpayers should pay attention to the tax payable when handling accounts. For the accounting of accounts, detailed accounts such as "input tax amount", "output tax amount", "input tax transfer out", and "value-added tax payable" must be set up. 2. Calculate the value-added tax payable by general taxpayers = output tax - input tax 3. Purchase and sales accounting processing (1) When purchasing goods, the input tax can be deducted when obtaining special VAT invoices, and ordinary invoices , input tax cannot be deducted. Debit: inventory goods. Debit: tax payable - value-added tax (input tax). Credit: bank deposits, etc. (2) When selling, borrow: bank deposits, etc. Loan: main business income. Loan: tax payable - - Value-added tax (output tax) 4. For electricity bills in supermarkets, input tax can be deducted by obtaining special VAT invoices. Borrow: operating expenses - electricity bills borrow: taxes payable - value-added tax (input tax penalty) loan: bank deposits

Question 8: How to do accounting for supermarkets, cost accounting accounting process 1.

.Cost accounting method: baike.baidu/view/1243596#2_5

2. .General cost accounting process and entries for industrial enterprises:

1. Receipt of materials

Debit: production cost

Credit: raw materials

2. Wages incurred

Debit: production cost/manufacturing overhead

Credit: employee compensation payable - wages

When paid

Debit: employee compensation payable - wages

Debit: cash/bank deposits

3. Water and electricity bills, machine and material consumption, etc.

Debit: manufacturing expenses< /p>

Credit: cash/bank deposit/accounts payable

4. Carry forward manufacturing overhead

Manufacturing overhead can be allocated based on material consumption or labor cost or actual work hours Or machine hours

The manufacturing overhead allocation rate of a certain product = the materials consumed by the product / the total material consumption in the current period

The manufacturing overhead that should be allocated to a certain product = the manufacturing overhead allocation rate of the product × this Total manufacturing overhead for the period

Debit: production cost

Credit: manufacturing overhead

5. Carry forward completed products in storage

Debit: Inventory goods

Credit: production costs

6. Provision of business tax and surcharge (VAT is not accounted for in this account)

Borrow: main business taxes and Additional

Credit: Taxes payable - business tax payable

Taxes payable - urban construction tax payable

Taxes payable - education surcharge payable

Taxes payable - local education surcharges payable

7. Carry forward the cost of goods sold and taxes this month

Debit: main business costs

Credit: Inventory goods

Debit: Profit for the year

Credit: Main business costs

Main business taxes and surcharges

< p> 8. Carry forward this month’s income

Debit: main business income

Credit: current year’s profit

9. Carry forward this month’s profit

Debit: Profit for the year

Credit: Administrative expenses

Operating expenses

Financial expenses

Profit distribution - not yet Distributing profits

Question 9: How do small supermarkets keep accounts? 10 points If you are a general taxpayer, the uninvoiced income is regarded as sales income and is subject to VAT. If you are a small-scale taxpayer and part of the tax is fixed, no value-added tax will be levied on the uninvoiced income.

Question 10: How does a supermarket accountant do the accounting? Is it difficult? Not difficult. Supermarket accounting is relatively simple compared to enterprises, as long as the purchase, shipment, sales, and value-added tax are recorded.

Main accounting processing

Purchase:

A warehouse receipt or purchase order is required as the original voucher. If you pay for the goods, you also need a value-added invoice from the other party. Detailed account accounting can be done by product. If there are many mixed products, detailed accounts can also be set up by category.

Borrow: Inventory goods - warehouse - *** goods

Taxes payable - value-added tax payable (input tax)

Credit: Cash in stock/ Bank deposits/accounts payable, etc.

For shipment, a bill of lading or delivery note is required as the original voucher

Borrow: Inventory goods - shelves - ** goods

Credit: Inventory goods - warehouse - *** goods

Sold (VAT will be charged whether invoiced or not)

Debit: Cash in stock/bank deposits, etc.

Credit: Main business income

Taxes payable - value-added tax payable (output tax)

Expenses incurred by supermarkets

Borrow: Sales expenses