Accounting at enterprises wholesale trade

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Introduction

1. Organization and specifics of accounting in wholesale trade

1.1. Organization of accounting in wholesale trade

1.2. Regulatory system of accounting in trade

1.3. Objects of accounting in trade and their classification

2. Accounting for wholesale trade enterprises

2.1. Forms of wholesale trade

2.2. Wholesale trade agreements as the basis for the receipt of goods

2.2.1. Contract of sale

2.2.2. Supply contract

2.2.3. Barter agreement

2.2.4. Offsets

2.3. Accounting for sales of goods

2.4. Import of goods

2.4.1. Foreign economic contract

2.4.2. Procedure for settlements under an import contract

2.4.3. Accounting for foreign economic trade transactions

3. Accounting for packaging costsAND transport costs wholesale trade organizations

3.1 Accounting for transport costs of wholesale trade organizations

3.2. Accounting for costs of packaging goods

Conclusions

List of used literature

Applications

Introduction

Trade is a huge industry National economy. Almost the entire population of the country is involved in this area, either as sellers or buyers. By trade we mean economic activity on turnover, purchase and sale of goods. Moreover, legal entities, individual entrepreneurs and individuals without registration as entrepreneurs.

Since legal entities are required to maintain accounting records, in this work we'll talk exactly about them. In the future I will call them trade organizations.

By general definition, accounting is a system of collecting, measuring, recording, processing and transmitting information to in monetary terms about the business operations of a legal entity, its property, the sources of formation of this property, the emergence and movement of the organization’s obligations. Initially, accounting with its balance sheet, double entry and inventory arose precisely in trade.

Daily in activity trade organization There are many economic processes associated with the circulation of goods: acquisition, transportation to the point of sale, acceptance, rejection, loading and unloading, storage, sale, delivery to customers, markdown, write-off, etc. The process of acquiring and selling goods is directly related to the movement cash flows in the organization, education and repayment of debts of sellers and buyers. All this applies to business transactions.

In addition, to ensure normal activities a trading organization must have retail store equipment, refrigerators, warehouses, commercial premises, vehicles etc. To acquire such property, funds are needed - sources of property formation. These include owner deposits, loans, credits, organizational profits, targeted financing, gratuitous receipts, debt to suppliers and customers. Due to these sources, not only the main, but also working capital organizations.

And finally, the main factor trading process is labor, that is, the contribution of people to production in the form of direct expenditure of mental and physical effort.

The objectives of accounting in a trade organization are:

a) accounting of all property of the organization in quantitative amounts;

in language terms, that is, by quantity in natural units

price and cost in monetary units. Correctly adjusted

property accounting ensures its safety and rational

usage;

b) accounting for the sources of formation of the organization’s property

(obligations of the organization);

c) description of all business processes occurring

in a trade organization. This description is made using accounting entries: each economic phenomenon corresponds to one or more accounting entries;

d) accounting for the quantity and quality spent in trade

And management activities labor. The amount of labor changes

varies in hours, days, months. The quality of work is assessed in monetary terms;

e) generation of complete and reliable information about the re-

the results of the activities of a trade organization. This information is necessary for the operational management and management of the organization. A manager who receives such information in a timely manner can analyze current activities trade organization and take the right management decision. This is necessary to obtain satisfactory financial results, prevention negative phenomena V commercial activities, identifying internal production reserves and their effective use, ensuring financial stability organizations.

In addition to the head and managers of the organization, users specified information are investors, banks,

tax authorities, suppliers, buyers, creditors, others

interested people.

The legislation on accounting puts forward the following

current requirements:

Accounting must be continuous. It means,

that it is necessary to take into account all property and all economic

operations of the organization, avoiding selectivity;

Accounting must be continuous throughout

neither, that is, reflect business transactions continuously in chronological order from day to day;

Accounting must be strictly documentary:

business transactions can only be reflected on the basis

primary documents drawn up in accordance with the requirements

knowledge of legislation.

1. ORGANIZATION AND SPECIFICATIONSACCOUNTING IN WHOLESALE TRADE

1.1. ORGANIZATION OF ACCOUNTING IN WHOLESALE TRADE

Organization of accounting is a system of construction

accounting process. Accounting process consists of the following

new elements:

1) primary accounting;

2) accounting registers;

3) document flow;

4) inventory;

5) reporting.

The accounting process organizes Chief Accountant, which

reports directly to the head of the organization. At

formation accounting policy the chief accountant determines

structure accounting service and levels of subordination.

The chief accountant ensures compliance with the

business transactions according to the legislation of the Russian Federation

Federations, control over the movement of property and liabilities

organizations. Therefore, it is the chief accountant who develops

no system primary accounting. It determines what primary

All business transactions must be documented using these documents.

tions that are carried out in this organization. Requirements

chief accountant documentation ho-

business transactions and submission to the accounting department is necessary

confidential documents and information are mandatory for all employees