E-commerce accounting entries

I. Accounting treatment of procurement business:

1, according to the purchase invoice and acceptance receipt for warehousing processing;

(1) Purchasing cost accounting (first-in, first-out method) Purchasing cost = purchasing price+related taxes+transportation fee, etc.

Borrow: Taxes payable for inventory goods-VAT payable (input tax)

Loans: bank deposits (prepayment, accounts payable, etc.). )

② Billing software revenue by category

Second, the accounting treatment of sales business:

1. Determination of sales revenue = sales price × (1-r% commercial discount) ÷ 1. 17.

2. Accounting treatment when the goods are sold out; Borrow: issue commodity loans: stock goods.

3. The customer confirms the receipt of the goods and carries out accounting treatment when receiving the money transferred from the customer's Alipay account;

① Handling of courier fee: included in "main business income-freight"

Borrow: other monetary funds-deposit in Alipay account

Loan: main business income-commodities

Income from main business-taxes payable on freight-value-added tax payable (output tax)

Borrow: main business cost loan: issue goods.

(2) the courier fee paid to the courier company;

Debit: main business cost-freight

Loan: Cash on hand (bank deposit)

4. Cash withdrawal from Alipay account; Debit: bank deposit loan: other monetary funds-Alipay account deposit.

5. The time when the sales return occurred and the return was received;

(1) return processing?

Borrow: stock goods?

Loan: delivery?

(2) Handling of courier fee for return: included in "sales expenses", entered without tickets, and subject to tax adjustment at the end of the year.

Borrow: Sales expenses?

Loan: other monetary funds-deposit in Alipay account

6, praise back to the present; ?

Borrow: Sales expenses?

Loan: bank deposit (other monetary funds-Alipay account deposit)

7. When the customer is damaged or dissatisfied after receiving the goods;

Borrow: non-operating expenses?

Loan: bank deposit (other monetary funds-Alipay account deposit)

Third, cost-related accounting treatment:

1, fixed expenditure ① deposit (deposit); ② technical service fee of store B; ③ Wangpu fee; 4 data Rubik's cube fee; ⑤ Marketing tool fee;

2. Sales expenses ① Promotion expenses;

A. When recharging: borrow: other monetary funds-account deposit-drilling account deposit loan: other monetary funds-Alipay account deposit.

B use and consumption: debit: sales expense loan: other monetary funds-through train account deposit other monetary funds-drilling exhibition account deposit.

2 commission; Debit: sales expense loan: other monetary funds-Alipay account deposit.

3. Management fee

4. Financial expenses

Fourth, tax-related accounting treatment

Verb (abbreviation for verb) financial statements and analysis reports

Extended data:

Transaction type and process:

Online shop order → online payment to guarantor → delivery → confirmation of receipt → guarantor settlement of payment (payment before delivery, third-party guarantee, normal transaction)

1. Submit an online store order.

The first time you submit an order, you don't need to do accounting treatment.

2. Pay the guarantor online.

If you are not sure whether the money will eventually flow into the enterprise, it will not be paid to the guarantor online and will not be recorded;

Step 3 deliver

The delivery is still uncertain whether the transaction can be reached, and the income and cost cannot be confirmed. First, goods change from inventory to delivery.

Borrow: delivery

Loan: inventory goods; ?

When a logistics company delivers goods, it will incur logistics expenses. The accounting entries are as follows:

Debit: sales expenses

Loan: accounts payable or cash.

4. Confirm receipt of goods

If the transaction is successful, you can confirm the revenue and cost, and confirm the revenue entry:

Debit: accounts receivable

Loan: income from main business

VAT payable-output tax

Carry-forward sales cost entry:

Debit: main business cost

Loan: issue goods.

5. The guarantor shall settle the money.

After receiving the payment deducted by the third party,

Borrow: bank deposits or other subjects

financial expenses

Credit: accounts receivable

Electronic Commerce Accounting _ Baidu Encyclopedia