Traditional Culture Encyclopedia - Traditional virtues - What accounting subjects are involved in supermarket accounting?
What accounting subjects are involved in supermarket accounting?
1. The subjects involved in daily accounting treatment generally include bank deposits, cash, accounts receivable and payable, main business income, main business cost, advance payment, fixed assets, inventory, period expenses, etc.
2, the supermarket industry often needs to use more subjects: inventory goods, consignment goods, current accounting subjects.
3. The supermarket industry refers to the commodity sales industry that directly sells products produced by industrial and agricultural producers to residents' daily consumption or social groups' public consumption.
Extended data:
Contents of supermarket accounting work:
(1) Review various original vouchers transferred by the cashier, and prepare accounting vouchers after verification.
(2) Register various subsidiary ledgers according to accounting vouchers.
(3) At the end of the month, make accounting vouchers for accrual, amortization and carry-over, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.
(4) Closing and reconciliation. Ensure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent.
(5) Prepare accounting statements with accurate figures and complete contents, and analyze and explain them.
(6) Bind accounting vouchers into volumes and keep them properly.
References:
Baidu encyclopedia-accounting
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