In the operation of supermarkets, supermarket accounting processing involves the purchase of goods, sales, inventory management and the recording of cash or electronic payments, and each transaction needs to be accurate from the entry of purchase invoices, to the sales data at the cashier, to the classification and accounting in the financial system. At the same time, it is necessary to ensure tax compliance and the accuracy of financial reporting, please see below for more information on the accounting processing of supermarkets.
53 real accounts of Patrons supermarket
53 Baihui supermarket real account account processing business details
1. Prepayment
On June 02, Shi Qingshan of the Purchasing Department applied for an advance payment of 15,000 yuan for Wanbang Trading Co., Ltd., which has been approved by the general manager and the cashier has been paid by bank transfer.
Debit: Advance payments
Credit: Bank deposits
2. Receive the goods entrusted for sale
On June 07, according to the agreement of the entrusted sales contract, some household appliances of Beijing Zhengyang Trading Co., Ltd. were sold on behalf of 20% of the selling price. At the end of each month, submit the consignment list and settle the payment received. On June 07, 400 pieces of Joyoung rice cookers entrusted to be sold were inspected and sold in the warehouse, and each piece was sold at a price of 198 yuan excluding tax.
Borrow: consignment of goods
Credit: Entrusted with the sale of goods
3. Pay the amount owed before payment
On June 08, the cashier paid 6,900 yuan to the cash register of Beijing Huahai Digital Electronics Co., Ltd. by bank transfer.
Debit: Accounts payable
Credit: Bank deposits
4. Collect the deposit for settlement
On June 12, Taylor's electrical appliances settled in, and according to the contract, the lease deposit of 10,000 yuan was collected, and the bank received the payment.
Borrow: Bank deposit
Credit: Other payables
72 real accounts of Hualien supermarket
73 Hualien supermarket real account account processing business details
1. Borrow 150,000 yuan from the bank for one year
On May 1, in order to alleviate the pressure of capital flow, the company's senior management applied to the bank for a one-year short-term loan of 150,000 yuan, with an annual interest rate of 5% and the previous loan.
Borrow: Bank deposit
Credit: Short-term borrowing
2. The purchased goods are not put into storage
On May 2, a special VAT invoice issued by Beijing Tianyi Food Co., Ltd. was received, indicating 20 boxes of biscuits, each with a tax-inclusive price of 140 yuan, and 20 boxes of Nescafe, each with a tax-inclusive price of 90 yuan. (Related business 10)
Borrow: Supplies in transit
Taxes and fees due
Credit: Accounts payable
3. Danqing of the promotion department reimburses the cost of purchasing materials
On May 7, Danqing of the Promotion Department reimbursed the cost of purchasing supermarket decorative ribbons.
Borrow: Selling expenses
Credit: cash on hand
4. Customers buy 40 consumption cards with a face value of 1,000 yuan
On May 10, statistics show that customers buy 40 shopping cards with a face value of 1,000 yuan in the group buying department from 1 to 10, and give 1% of the purchase amount to recharge to the shopping card and pay by bank card when purchasing the card. (Only 1 transfer receipt will be displayed)
Borrow: Bank deposit
Selling expenses
Credit: Contract Liabilities