Any company or organization engaged in varying degrees of commercial operations, is obliged to keep records of all commercial relations with suppliers, so, in fact, with buyers.In this respect, no exception is the accounting of goods in wholesale trade.Naturally, the payment from customers in the case of retail trade carried out with the use of cash, for example, through cash, but in the case of wholesale trade in the vast majority of non-cash payment system is used, in some cases - barter.With the delivery of goods or products to a specific enterprise, in most cases directly related to receipt of certain tangible assets, which in the future can be directly sold or used to produce final goods, products or services.But other than that you should remember that there are a whole range of supplies, so-called related, such as the delivery of equipment, such as refrigeration warehouse or providing energy services.These costs, of course, also have to be taken into account.
Accounting for goods in wholesale trade in the calculation of customer
Known by all accounts under the name of settlements with buyers and customers "involves essentially the implementation of analytical accounting for all accounts submitted by customers or buyers, individually, and in those cases whereWe are talking about the planned payments - for a particular customer or buyer.As you know, just the chart of accounts, which takes place in accounting involves the implementation of such an important component of the analysis of wholesale trade in order to obtain the fullest possible information on individual customers.Particularly relevant this information in the directions of customers who failed to pay within the specified period the delivered goods, the documents which, in principle, the payment period has not yet arrived, various debt assignments, notes and similar future payment.It should be noted that such a thing as a sub-account in general are not supposed chart of accounts that is not somehow surprising fact, since the problem of wholesale trade and, consequently, methods and ways of managing each organization or enterprise exclusively individual and can not have any-or systemic.Based on this, every single business entity opens its own sub-account based on the fact what tasks wholesale they are facing.
analysis of wholesale trade in the context of individual counterparties
Accounting for goods in wholesale trade is complicated by the fact that the account "Receivables from customers and buyers" for each client can be presented several options for delivery of the goods and / or range, which, respectively, recorded in the sales contracts.On the other hand the need to work in terms of accounting for individual clients arises in trade organizations that are actively using the system of payment by installments or crediting their customers without the involvement of the banking system.In this respect, records of goods in wholesale trade is to some extent different, especially in the analysis of its components.It is believed that the analytical accounting of individual, not only legal but also physical persons is a process, of course, time consuming, but ultimately, ensure transparency of the final formation of the account "Receivables from customers and buyers."In addition, analytical accounting allows you to monitor any delays in payments, and track advance and current payments, made at the appropriate time.