Weight management

How to do accounting for liquor agents?

To put it bluntly, it is: the process of turning money into wine (purchase), and then turning wine into money (sale). Accounting subjects: main business income, main business income, inventory goods, management fees, sales expenses, bank deposits. When purchasing, money becomes wine

liquor management weighted

Borrowing: inventory goods

Loan: cash (accounts payable)

When selling, the money comes back

Borrowing: cash (accounts receivable)

Loan: main business income

Carry over costs at the end of the month, and the wine is reduced.

Loan: Main business costs

Loan: Inventory goods Specific work: 1. Make accounting vouchers for relevant materials, keep accounts in a timely manner, and check your material accounts with the general ledger of the accountant every month to make the accounts consistent;

2. Check the quantity with the warehouse every month or regularly to make the accounts consistent;

3. Usually have a good relationship with the custodian, communicate more, and let him send out the warehousing bill in time.

4. If you also carry over the inventory cost at the end of the month, you also need to master the method – individual pricing method, first-in, first-out method, weighted average method, generally using weighted average.

5. When taking stock, you must also master the handling method of profit and loss. 6. The cost should be carried forward at the end of the month, because it is necessary to calculate the monthly profit, unless it is not a monthly profit.

Liquor sales companies often encounter sales rebates: 1. Discount wine for sales processing, but accounts receivable should be counted as sales expenses

Debit: Accounts receivable Loans: Main business income

Credit: Taxes and fees payable – VAT payable – Sales tax Amount By: Main business costs

Credit: Inventory goods By: Sales expenses

Credit: Accounts receivable

Credit: Main business income

Credit: Taxes and fees payable

2, make discounted wine Cost

Loan: Main business cost

Loan: Inventory goods.

How to do the account processing program of the liquor trading company?

The operation of the account processing of the liquor trading company is as follows 1. The preparation of the daily operating income subpoena. The basis for the preparation of the income subpoena is the daily sales summary report form and the trial balance statement. The preparation method of the income voucher is:

Debit: Accounts receivable – customer account receivable – checkout – detailed accounts receivable – team bank deposit loan: business income accounts payable – phone bill 2, street account, guest account distribution table statistics street account, guest account includes off-unit banquet accounts, personal accounts of employees, discount cards and bills that should be returned but not returned, etc. The income auditor has to fill in the street account and guest account statistics table every day for distribution. 3. Accounts processing after the guest clears the receivables. After the guest receives the reminder notice from the hotel, it is stipulated to settle the accounts receivable to the hotel within 30 days. When the guest pays, the hotel shall issue an official receipt and submit it to the guest as a settlement voucher. 4. Receivables for more than 60 days According to the monthly accounts receivable statement records and accounts, analyze the content of the report. For all customers with receivables for more than 60 days, make another reminder. Before the reminder, first understand the specific content of the outstanding accounts and report the situation to the financial manager. Expanded information Liquor trading company handling process 1. Determine the shareholders of the company: According to the company law, there must be one shareholder (investor) when the company is registered. The company established by one shareholder is a one-person limited company, or it can be two or more shareholders investing in the registered company. 2. Determination of business scope. Business scope of liquor sales company Liquor (excluding bulk liquor) retail, food sales management (non-physical way), investment management, sales of general merchandise for daily use.

3. Company registered address.

It must be a commercial office address, and a copy of the lease agreement and real estate certificate is required. 4. Articles of Association.

When a company is established, it is necessary to submit the articles of association to the industrial and commercial administration department. The articles of association determine the company’s name, business scope, shareholders and capital contribution ratio, registered capital, and the rights and obligations of shareholders, directors and supervisors. 5. Food business license.

6. Financial personnel. When the company goes through tax registration, it is necessary to submit a financial staff information, including a copy of the identity certificate, a copy of the accountant’s employment certificate and a photo.

Related Posts

home care routine for sensitive skin

How can sensitive skin be improved?

Have you fairies noticed that there are more and more sensitive skin in recent years, as if everyone has some allergic reactions to some extent. Everyone says that…

skin care routine for glowing clear skin

How to use Lanrui Technology for skin rejuvenation?

How to use Lanrui Technology for skin rejuvenation is as follows The first step is to apply the silk film introduction solution with your hands. It is smooth…

skin care routine steps with salicylic acid

Skin care sequence after salicylic acid?

After brushing acid with salicylic acid, skin care should be based on moisturizing and moisturizing. After brushing acid, the stratum corneum of the skin will become very thin….

skin care routine once or twice a day

How many times a day do you wash your face and use skin care products?

Twice is better If it is normal skin, it is recommended to wash your face twice a day, once in the morning and once in the evening to…

best skin care routine for woman in 40s

What should a 40-year-old woman’s skin care focus on?

First of all, we must ensure the intake of vitamins, which are equal to the activator of the human body. Second, we must exercise scientifically and reasonably, because…

cosplay skin care routine

cos skin care steps?

1. Cleansing the skin: Choose the cleanser that suits you. 2. Toner: Apply evenly to the face. Generally speaking, toner has the function of replenishing moisture and shrinking…

Leave a Reply

Your email address will not be published. Required fields are marked *