Commodity sales and retail accounting

The retail of goods is mainly retail, with frequent sales and sporadic quantity. Generally, the accounting method of selling price is adopted.

(A) the accounting of commodity sales

In the case of accounting the selling price, at the end of the daily business of the retail enterprise, each business counter group (physical responsible group) counts the sales amount, fills in the daily report of commodity purchase and sale and the internal bill of lading, and sends the sales amount to the accounting department of the enterprise for accounting. It should be noted that the selling prices of commodities mentioned here are different from those of wholesale enterprises. The sales price of goods sold by retail enterprises includes tax, that is, the sales price of goods includes the output tax of value-added tax. The calculation method of actual sales volume of retail commodities and VAT output tax is as follows:

Commodity sales = income including tax ÷( 1+ VAT rate)

VAT output tax = commodity sales × tax rate

Because retail enterprises adopt the accounting method of selling price and amount, they implement the physical responsibility system of selling price accounting for inventory goods. When goods are sold, the inventory of goods is reduced, and the physical responsibility of the person in charge of goods is also reduced accordingly. Therefore, while debiting "bank deposit" and crediting "commodity sales income" and "tax receivable-payable value-added tax (output tax)", the physical responsibility of the person in charge of the commodity should also be cancelled in the account. Because the account of "inventory goods" is kept at the selling price, the account of "cost of goods sold" is also debited at the selling price when the physical responsibility is cancelled, and the account of "inventory goods" is credited, that is, the cost of goods sold is carried forward at the selling price temporarily at ordinary times. By the end of the month, calculate the price difference of commodity sales according to a certain method, then adjust the subject of "commodity sales cost" and adjust the commodity sales cost according to the sales price.

(two) the adjustment of the price difference between the purchase and sale of goods.

At the end of the month, retail enterprises generally use the price difference calculation method to calculate the price difference of sold goods, that is, first calculate the price difference of their own goods, then calculate the price difference of sold goods this month, and then transfer the price difference of sold goods from the subject of "price difference of goods" to adjust the subject of "cost of sold goods".

The price difference rate of enterprise goods is the ratio of the price difference of all goods of the enterprise to the total amount of goods calculated at the sales price. Before the end of the month, the price difference of all commodities can be obtained from the subject of "Commodity Price Difference". The total selling price of all goods is the selling price of the remaining goods at the end of the month plus the selling price of the goods sold this month. Because the "cost of goods sold" subject of the enterprise that implements the accounting of sales price and amount still maintains the sales price after the goods are usually sold, the sales price amount of the sold goods can be obtained from the "cost of goods sold" subject. The calculation formula is as follows:

Commodity price difference rate = (opening balance commodity price difference+current warehousing commodity price difference) ÷ (opening balance commodity price difference+current warehousing commodity price difference) × 100%.

Price difference of goods sold this month = total price of goods sold this month × comprehensive average price difference rate.

The balance of the adjusted "cost of goods sold" account is the sales amount of goods calculated at the sales price minus the difference between the purchase price and the selling price of the goods sold, which is the actual purchase price cost of the goods sold this month. The adjusted balance of "commodity purchase and sale price difference" is the balance after the transfer of commodity sales price difference, that is, the commodity price difference in the balance should be retained.

When the retail enterprise uses the price difference method to calculate the price difference of the sold goods, it can calculate a comprehensive average price difference rate according to the summary data of various commodities of the enterprise, and then calculate the price difference of the sold goods according to the total price of the sold goods and the comprehensive price difference rate. Doing so can simplify the accounting work, but because the price difference rate of various commodities operated by enterprises is different, the sales ratio of various commodities is also different. It is inaccurate to simply use the comprehensive average price difference rate to determine the price difference of all goods sold by enterprises, so it can not correctly reflect the operating results of enterprises. Of course, if the business variety of the enterprise is relatively single, the price difference of various commodities is not big, and the sales ratio is relatively stable, it is more appropriate to adopt the comprehensive price difference rate.

In order to overcome the deficiency of comprehensive price difference rate and improve the accuracy of calculation results, enterprises can narrow the calculation range of price difference rate and calculate the price difference rate of different categories or groups of goods respectively, which can make the calculation results closer to reality and be widely used by retail enterprises.

Using this method, it is necessary to set detailed accounts for the subjects of "Inventory Goods", "Price Difference of Purchase and Sale Goods" and "Cost of Sale Goods" according to the commodity category or business cabinet group, so as to calculate the price difference between various categories (cabinets) of goods and the price difference between sales goods, and adjust the subjects of "Cost of Sale Goods" respectively, and then sum up the price difference of purchase and sale goods and the cost of all sales goods.

Enterprises can also use the calculation method of purchase and sale price difference of inventory goods to calculate the purchase and sale price difference of sold goods. This method, also known as the actual price difference calculation method, is based on the commodity inventory and calculates the purchase price and selling price of the inventory item by item according to the inventory quantity of various commodities, so as to obtain the price difference of the sold commodities. Using this method, the actual inventory quantity of various commodities is multiplied by the original purchase price and the final purchase price of the commodity respectively, and the actual inventory amount calculated by the purchase price of various commodities is calculated, and then the total purchase price of all commodities is calculated by summation, and then the total selling price of the "inventory commodities" at the end of the month is subtracted from the total purchase price of the actual inventory commodities, so as to calculate the actual purchase price difference of the remaining commodities at the end of the month. Then subtract the actual inventory price difference from the balance before the end of the month of the "commodity purchase and sale price difference" subject to calculate the amount of the sold goods that should be apportioned. The calculation formula is as follows:

Actual purchase and sale price difference of inventory goods = total selling price of inventory goods at the end of the period-total purchase price of inventory goods.

Sales price difference of sold goods = balance of "sales price difference of goods" before distribution-actual sales price difference of inventory goods.

The calculation method of the difference between the purchase and sale of inventory goods can correctly reflect the actual inventory value of the balance goods. However, due to the heavy workload of accounting and inventory, enterprises usually do not adopt this method, but generally adopt this method at the end of the year in order to determine the actual value of inventory goods, verify and adjust the subject of "commodity purchase and sale price difference".

After adjustment, the balance of the subject of "price difference between purchase and sale of goods" is consistent with the actual price difference between purchase and sale of inventory goods, thus reflecting the actual value of enterprise inventory goods at the end of the year.