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Retail commodity price and quantity of the amount of purchase price accounting for the amount of comparative accounting

The amount of commodity prices on retail accounts and the amount of purchase price accounting for the number of comparisons

Price of the amount of accounting is used to control the amount of commodity prices the amount of stock. When the price changes, in order to ensure that the goods in line with the current account should be adjusted at any time "stock" and "merchandise into the sales price" the amount of the account. Frequent price changes in circumstances, at any time "stock" account of the carrying amount, it is bound to increase the workload of the accounting, but it is very difficult to do such a timely and accurate adjustment. Thus the price high, the rate of price changes, and changes in the number of large commodity prices will continue to extend the amount of use of the method of accounting is no longer suited. For these large commodity, if the number of purchase price to use the amount of accounting, this article illustrates this point

Price of the amount of accounting is used to control the amount of commodity prices the amount of stock. When the price changes, in order to ensure that the goods in line with the current account should be adjusted at any time "stock" and "merchandise into the sales price" the amount of the account. Otherwise, the inevitable result of the actual amount of sales revenue and stock price of the amount of inconsistencies in the book, based on stock prices will not be able to control the amount of physical quantities, as reflected in operating results will be inaccurate. Frequent price changes in circumstances, at any time "stock" account of the carrying amount, it is bound to increase the workload accounting. But it is very difficult to do such a timely and accurate adjustment. Thus the price high, the rate of price changes, and changes in the number of large goods, such as color TV, VCD, audio, air conditioners and other commodities, the prices will continue to extend the amount of use of the method of accounting is no longer suited. For these large commodity, if the number of purchase price to use the amount of accounting, these problems solved. When the price changes, the book not to make any adjustments. Sale of goods, according to the price after the price adjustment reflects the sales income from the accounting impact of price changes. There is no need to increase the workload of accounting, but also to ensure that timely and accurate accounting. In other words, the frequent changes in commodity prices, the amount of the number of purchase price accounting method is practicable. For example are described below.

Example 1: a shopping mall to buy from companies犃Taiwan VCD machine 1000, acceptance of goods has been put in storage. Invoice setting out: A type 400, price 1480 yuan, the amount of 592,000 yuan. 300 type B, Price 1,400 yuan, the amount of 420,000 yuan. C-plane 300, price 1320 yuan, the amount of 396,000 yuan, the total amount of 1,408,000 yuan, value-added tax rate of 17%, 239,360 yuan allowance, 1,647,360 yuan of total ad valorem duty.

Shopping Center on the 2nd of this month to adjust the retail price of VCD machine, the original tax-inclusive retail price of each A-1880 yuan, B-type 1780 yuan, C-type 1680 yuan. Are transferred to A-1800, B-type 1710 yuan, C-type 1620 RMB. Stock price adjustment to inventory balances when VCD machines 530 units, of which: A type 200, B-type machine 180, C-type machine 150. VCD sold this month on the 2nd machine 280, in which A, B-type machine of the sale of 100, C-type machine to sell Taiwan 80.

When the price of goods when:

First, the amount of purchase price accounting for the use of the number of commodities

1. Commodity sale price by the price adjustment reflects the sales revenue. Payment in accordance with the certificate on the 2nd of this month and sales of Japanese statements, preparation of accounting entries:

By: bank deposit 480,600

Credits: 480600 Sales of goods

2. Carry-over costs:

By: cost of goods sold 393,600

Credits: stock-A type 148000

-B-type machine 140000

-C type 105600

3. The end, not in accordance with the provisions of the amount of tax sales and tax

Do not tax sales tax sales = ÷ (1 +17%)

= 480600 ÷ (1 +17%)

= 410769 � 23

= Do not output the amount of sales tax rate × = 410769. 23 × 17% = 69830. 77

By: sales of goods 69,830.77

Credits: tax payable - should be value-added tax (sales tax) 69,830.77

Second, the amount of the use of accounting prices of goods

1. A one-time price adjustment will adjust the inventory quantity and price change of goods fill the post adjustment table.

Audit adjustments in accordance with correct form, to adjust the accounts, the preparation of accounting entries:

By: products sold into the 37,600 post

Credits: stock-A type 16000

-B-type machine 12600

-C type 9000

2. Temporary price or more frequent price adjustment, only the transfer of goods sold. During this period the goods will be sold daily fill the post adjustment table.

(1) According to audit correct adjustment of the sale of goods, tables, preparation of accounting entries:

By: products sold into the 19,800 post

Credits: stock 19800

(2) rent collection permit in accordance with:

By: bank deposit 480,600

Credits: 480600 Sales of goods

(3) carry-over cost of sales:

By: cost of goods sold 480,600

Loan: 480,600 stock

(4) the end, carried over into the sales price of goods

By: products sold into the 87,000 post

Loan: the cost of goods sold 87,000

(5) at the end of the calculation in accordance with the regulations do not tax the amount of sales and output. (Omitted)

Contrast can be seen from the above, for such commodities, commodity price changes when using the number of purchase price accounting for the amount of the price than the amount of accounting clearly superior. Especially when many kinds of commodity price changes, the number of frequent price adjustment, they show the advantages of purchase price accounting. The amount of the number of purchase price accounting, to reflect the commodity import and sell, keep the number and amount of changes in the number and amount of ease from the two aspects of control. Such goods may at any time to master the changes in the operation and management of the enterprise with ease.

For a wide range of goods, price low, relatively stable prices of commodities, not stocks, such as the following cases of 2 VCD discs, there are over a hundred different varieties. The amount used to control the price of their number, to simplify accounting procedures, may continue to extend the amount of accounts with the price, price changes, in accordance with adjustment of the table to adjust the carrying amount of goods sold. Of such goods, the price of the amount of accounting, its advantages are obvious.

Example 2: a shopping center on May 1 promotional activities carried out, all CD-ROM Offers九五折. Table 3 is the business sector to fill the day of the sale of goods adjustment table.

1. The financial audit is correct, based on goods sold adjustment form, the preparation of accounting entries:

By: products sold into the post 2020

Credits: stock 2020

2. Receivables certificate in accordance with:

By: bank deposits 38,380

Loan: 38,380 Sales of goods

3. Carry-over cost of sales of goods:

By: cost of goods sold 38,380

Credits: stock 38380

4. At the end, carried over into the sales price of goods. (Omitted)

Taxes not included by the calculation of the amount of sales and output. (Omitted)

Based on the above analysis, the retail business of goods in accordance with the characteristics of the enterprises were divided into two categories, accounting classification. One is priced higher, such as audio equipment, television sets, VCD machines, air conditioners, etc., etc., and other precious commodities. Has a high unit price of such goods, a relatively small number of transactions, and volatile as the market price of the characteristics of the amount of appropriate modalities for the accounting of the number of purchase price. The other is a lower price, many kinds of commodities, not stocks, trading frequency, volume of transactions of small and sporadic, relatively stable commodity prices, the amount of appropriate accounting prices.

So for different categories of goods, namely the use of price and quantity of the amount of purchase price accounting for the amount of the accounting classification of accounting methods, to avoid price changes due to the inconvenience brought about by accounting both for the convenience of accounting, to simplify the accounting procedures to ensure that the accounting accounting is correct, timely, and easy financial management. Is a socialist market economy conditions, suitable for retail business accounting methods.