How to make accounts for financial accounting in e-commerce industry

Financial accounting in e-commerce industry: determining service items and expenses, handing over project documents, accounting treatment and tax declaration.

1, determine the service items and fees.

At present, most e-commerce companies cooperate with accounting institutions. After determining the cooperative bookkeeping institution, the e-commerce company will determine the content and cost of the service project. Therefore, when signing the cooperation agreement, it is necessary to mark the service items and contents in detail to ensure that the legitimate rights and interests of both parties are effectively protected.

2. Handover of project documents

After signing the cooperation agreement, the e-commerce company needs to hand over the original accounting documents to the cooperative agency accounting company regularly within the agreed time, or ask the agency accounting company to arrange the on-site accountant to collect the accounting documents from the company regularly.

3. Accounting treatment

After receiving the existing accounts of the e-commerce company, the agency bookkeeping company analyzes and establishes the accounts. And the company's bills and vouchers for accounting, accounting treatment and tax calculation. E-commerce accounting process is generally based on the actual economic business to carry out the corresponding accounting treatment, according to the voucher registration books, issued financial statements.

4. Tax declaration

At present, tax returns are generally handled by special personnel, and many of them have realized electronic office. Therefore, in this step, the agency bookkeeping company generally uses online declaration to pay taxes for e-commerce companies to ensure the timely filing of corporate tax returns.

Accounting treatment of sales business

Determination of sales revenue = sales price ×( 1-r% commercial discount) ÷ 1. 172, accounting treatment when goods are sold out. Adapt to the enterprise. The scale of an enterprise is in direct proportion to its business volume. Large enterprises have a large business volume and a complex division of labor, and many accounting books are needed.

The scale of the enterprise is small and the business volume is small. In some enterprises, an accountant can handle all economic business, so when setting up account books, there is no need to set up many accounts. All subsidiary accounts can be merged into one or two.