What are the contents of e-commerce accounting?

What does the finance of e-commerce generally do?

To do a good job in finance, we should consider the company as a whole and briefly share how to do a good job in e-commerce finance:

1 Basic business of e-commerce accounting:

Store income, store cost, store expense, store profit, company total expense and company net profit.

Store revenue: sales revenue of products delivered in the current month.

Store income formula:

Actual sales in the current month = total sales performance-refund amount-invoiced amount

Sales revenue of products shipped in the current month = delivery amount of last month's order this month+actual sales amount this month-delivery amount of this month's order next month.

Store cost: the cost of products delivered in the current month.

Store cost formula:

Cost of products issued in the current month = procurement cost of products issued in the current month+packaging cost of products issued in the current month+cost allocation of defective products issued in the current month+total loss cost allocation of products issued in the current month+other cost allocation-total cost of returned products.

Store expense formula:

Store expenses = bill expenses+daily deduction expenses of the store+various promotion expenses, etc.

Total expenses of the company = daily expenses+salary+storage expenses+office facilities expenses+other expenses+daily taxes and fees.

Net profit of e-commerce company = store income-store cost-store cost-company total cost.

2. Invoicing management

The core of financial management of e-commerce enterprises is the management of product sales, which directly determines the company's profits, and it is also a major difficulty for many e-commerce companies to calculate profits at present.

L Use related software for inventory management, you can directly purchase the corresponding company-level e-commerce invoicing software, download basic orders, modify orders, print express delivery and invoices, upload delivery status, automatically deduct inventory, enter product information, and calculate the gross profit cost of a single product. In the case that production is not involved, you can directly enter the purchase warehousing, return warehousing, other warehousing, delivery warehousing and damaged warehousing into the system operation through software invoicing management; For the production category, you can make a new form to calculate the products that are put into storage after production as purchased products.

Make detailed product information table, including product code, product name, product specification, supplier, product purchase unit price, product weight and volume, etc. Suit products need to be more detailed, and the information of each item should be detailed.

L Goods management must be the responsibility of a special warehouse keeper, who should have the following qualifications: having a sense of responsibility, knowing the management process of purchasing, selling and storing, following the operation of the software, and regularly checking the archived data with the financial department to prevent data confusion.

What accounting treatment does e-commerce accounting mainly do?

Mainly do the following:

I. Accounting treatment of procurement business:

1, according to the purchase invoice and acceptance receipt documents for warehousing processing, according to the category; Purchase cost = purchase price+related taxes and fees+transportation expenses, etc. Debit: Taxes payable for inventory goods-VAT payable loan: bank deposit.

Second, the accounting treatment of sales business:

1, accounting treatment when goods are issued after sales;

Borrow: delivery? Loans: Goods in stock

2. Determination of sales revenue = sales price × 1. 17.

Note 1: If the store issues coupons, it is a commercial discount, and there is no need for separate accounting treatment.

Note 2: When the customer confirms the receipt of the goods and receives the money transferred from the customer's Alipay account, the account will be processed; Borrow: other monetary funds-other receivables deposited in Alipay account-other receivables of Tmall commission-financial expenses of Tmall points-POS machine fee loan: main business income-taxes payable on goods-value-added tax payable; Borrow: main business cost loan: issue goods.

What's the difference between e-commerce accounting and general accounting?

E-commerce accounting and general accounting are:

1. The accounting basis is different.

The transaction vouchers of general entity enterprises are paper invoices, and tax accounting is based on the tangible paper vouchers, account books and statements actually existing in the entity enterprises. Tax collection and management and tax inspection are well founded. However, e-commerce transactions are carried out in a paperless way in the unique virtual environment of the network. Purchase and sale contracts and bills, as sales vouchers of buyers and sellers, exist in the form of digital information, replacing traditional paper vouchers, account books and statements.

2. The accounting content is different.

The confirmation time of operating income and operating cost directly affects the occurrence time of tax obligation. The general entity enterprise recognizes the cost of income carry-over when delivering or receiving the money, and the tax obligation occurs when delivering or receiving the money. However, the transaction mode of e-commerce is different from traditional transactions. In e-commerce transactions, the revenue carry-forward cost is confirmed when the buyer confirms the receipt of the goods, and the seller receives the payment or obtains the exact receipt voucher. The tax obligation occurs when the goods are confirmed.

3. The treatment of accounts receivable is different.

For the training of e-commerce accounting, banks will separately formulate training programs to create promotion channels. Banks will arrange different training and study at different time nodes, so that these college students can learn synchronously and make progress together after they join the job. This is a kind of mutual cooperation and competition. Therefore, the basic salary and salary adjustment have specific time periods and inspection standards, which will be more tolerant than social recruiters.

The main responsibilities of e-commerce accounting:

1. Responsible for checking orders, payments, returns, K3 accounting treatment of e-commerce platform, timely feedback and coordinating relevant logistics, commercial and financial personnel.

2. Be responsible for the refund processing of e-commerce platform refund details, submit verification application, account processing, and timely K3 account processing.

3. Check the invoices of the e-commerce platform, coordinate the issuance of tax stamps, track the payment back, timely feedback and coordinate relevant business and financial personnel.

4. Be responsible for the application, recharge, invoice coordination and control of e-commerce platform promotion expenses, and timely carry out K3 accounting treatment.

5. Be responsible for checking accounts receivable of e-commerce platform, and making and submitting relevant statements.

6. Be responsible for coordinating the downloading and archiving of electronic materials on the e-commerce platform.

7. Be responsible for the daily verification of relevant information of e-commerce platform, and feed back abnormal problems in time.

8. Participate in warehouse inventory, coordinate and urge logistics personnel to submit inventory reports, and handle inventory differences in time.

9. Other matters arranged by superior leaders.

What is e-commerce finance doing every day?

E-commerce accounting is different from customer service and traditional accounting. The killer of e-commerce accounting is to work overtime actively. E-commerce accounting is not "nine to five" and will never be finished. Every year, 6 18, double eleven and double twelve shopping carnivals are coming. Behind your crazy pickpocket, there are still a group of people staying up late to work overtime. They are e-commerce accountants. Why can't you think of doing e-commerce accounting? Is your heart too strong or your life too happy?

In recent years, the e-commerce industry has risen rapidly, and traditional accounting has been hobbled by the impact of e-commerce. The implementation of e-commerce law puts forward strict requirements for the working mode and process of e-commerce industry. Do you want to be left at the starting line? So let's first understand what e-commerce accountants have to do every month.

Confirm online income and expenditure

Export the monthly statement of Tmall Alipay last month, JD.COM online banking wallet or monthly statement, Tmall background transaction order report, etc., confirm online income and expenses after classification and screening, and prepare relevant entries.

Confirm offline income and expenses

Export last month's bank revenue and expenditure flow, and check it with the reimbursement form and income voucher one by one to confirm the offline revenue and expenditure. If no reimbursement form or receipt is found, go through relevant procedures and make relevant entries after checking it correctly; Check the cash income of this month and make corresponding accounting treatment.

Confirm the cost of sales

Confirm the sales delivery cost and other receipt and delivery accounting, such as sales delivery cost, gifts, scrap, inventory variance, sample receipt, purchase receipt, etc. according to the "Monthly Billing Report" or "Receipt and Delivery Summary" in the warehouse ERP. , check whether the relevant financial procedures are complete and prepare relevant entries.

Depreciation and cost sharing, etc.

Withdrawal of depreciation, amortization of intangible assets, allocation of long-term prepaid expenses, etc. , and prepare related items.

Confirmation of accounts receivable

Send an A/R reconciliation letter to offline sales at the beginning of the month to confirm the A/R balance, and it may be necessary to check the outbound quantity.

Note: There is no need to send a reconciliation letter to the accounts receivable of online stores. They have another way to check the balance, such as Tmall's "Shipped but Unpaid".

Confirmation of accounts payable

Confirm the balance of accounts payable according to the reconciliation letter sent by the accounts payable supplier, and check the collection quantity, etc.

Other expenses and expenses

Including offline tax payment vouchers without account deduction, offline cashback, offline customer claims, private WeChat payment, etc. , and prepare relevant vouchers.

declare dutiable goods

Complete the tax declaration before 15.

E-commerce business application for invoicing

Before June 10 of each month, apply to Tmall Taobao for invoicing, including Tmall commission, consumption points, through train, drilling exhibition, taobao guest ruyi investment, poly cost-effective, etc. Before May 3 1, apply to Taobao Tmall for not invoicing last year.

Alipay invoice, Taobao loan invoice, service market invoice, insurance invoice, public welfare baby invoice, etc. Generally, there is no time limit, but you need to apply or get it on your own initiative.

External invoice for e-commerce business

Issue a monthly invoice for consumption points to Tmall Taobao.

Please close the annual invoice before May 3rd1. If it is overdue, 30% of the invoice amount will be deducted from the deposit as liquidated damages.

Get promotion fees, etc.

Download the "Monthly Statement" of through train, drilling exhibition and Majibao in "Accounting Room-Account Inquiry", and confirm their consumption amount and balance accordingly, and make relevant entries.

Report form

Prepare accounting statements and bind vouchers.

Necessary reports: asset statement, income statement, financial analysis statement, single store income statement, single product gross profit contribution, expense analysis statement, break-even analysis statement, etc.