About e-commerce accounting treatment.

E-commerce accounting and financial processing is as follows:

I. Purchasing business account processing:

1, ? According to the purchase invoice and acceptance of warehousing documents to do warehousing processing, according to the category of accounting?

Cost of goods = purchase price + related taxes + transportation costs, etc.?

Borrow: inventory goods?

Taxes payable - VAT payable (input tax)?

Credit: bank deposits (prepayments, accounts payable, etc.)

Two, the sales business accounts:?

1, the completion of the sale, the issuance of goods when the accounting treatment;

Borrow: issued goods?

Credit: inventory goods?

2. Determination of sales revenue = selling price × (1-r% commercial discount) ÷ 1.17.?

Note 1: If the store issued coupons that is commercial discounts, do not have to do separate accounts.?

Note 2: When the customer confirms receipt of goods and receives the amount transferred from the customer's Alipay account;

Borrow: other monetary funds - Alipay account deposit?

Other receivables-Tmall commission?

Other receivables-Tmall Points?

Finance charges-POS commission?

Credit: Revenue from Main Business - Merchandise

Taxes Payable - VAT Payable (Sales Tax)?

Borrow: main business cost

Loan: issued goods

Expanded Information:

The process of bookkeeping

1, according to the cashier to transfer a variety of original documents for review, after the audit is correct, the preparation of bookkeeping vouchers.

2, according to the bookkeeping vouchers to register a variety of ledgers.

3, the end of the month for accrual, amortization, carry forward vouchers, all vouchers are summarized to prepare a summary of vouchers, voucher summary table, according to the summary of vouchers to register the general ledger.

4, closing, reconciliation. To do the evidence in line with the accounts, accounts in line with the accounts, accounts in line with the actual.

5, the preparation of accounting statements, to achieve accurate figures, complete content, and analyze the description.

6, the bookkeeping vouchers bound into a book, properly stored.

Reference:

Baidu Encyclopedia: Accounting for Accounting