Accounting in trade organizations takes place in accordance with the law "On Accounting", which involves the establishment of uniform standards for its organization and management.However, there are features of the account to trade caused by the very specifics of the industry of the economic mechanism.
accounting - a system of accumulation, recording, classifying and summarizing information about this property, expressed in monetary terms, which is based on a permanent documentary record.The presence of law ensures the unification of the activities in the whole country.
The law formulated overall objectives of accounting:
- information about the formation of the company and its position;
- ensure the data used in the organization of monitoring compliance with the economic legislation of the Russian Federation;
- prevention of negative consequences in the activities of businesses and search for internal reserves.
This problem is universal and stand in front of all economic entities, regardless of the industry sector.However, each type of business involves a lot of features defined by factors such as the nature of the internal and external circumstances.Trade, as a form of management, also has the features of accounting.In trade, especially should keep in mind that it is a business that is directly related to the conduct of operations of sale and services that it is designed to provide marketable products.
are two types of commerce, the wholesale and retail.This classification significantly affects the features of the account to trade.For example, depending on which type is prevalent in a particular company, heavily dependent technology inventory accounting, the accounting and the posting of stored products, the procedure of issuance and delivery to consumers.
management company, which is engaged in trading activity, it is impossible without high-quality setting of accounting, which must be organized in accordance with all standards and regulations.
main features of the account to trade are as follows:
- uniformity of assessment procedures for all operations of the trading chain from the posting of the goods to its implementation;
- need to select the evaluation method (methods of cost, FIFO, LIFO) of goods during their write-offs;
- need to establish ways to reflect in accounting acquiree marketable products;
- guaranteed reliability of the accounting and reporting of information that is provided through regular inventories;
- develop the necessary templates records, if not provided types of samples;
- developing internal procedures and workflow technologies;
- develop control methods entrepreneurial activities that take into account the features of the account to trade.
As the economic practice, the implementation of these methods and rules of accounting is able to greatly improve the efficiency of trade enterprises.
One of the main documents of the accounting system in the trade is the book of income and expense that should lead, but the actual state trading enterprises, and other subjects, including IP, are used for a simplified system of taxation.
main requirements for conducting this document are:
- opening of a new book for each new accounting period;
- the possibility of doing the book as in the traditionally - hard copy and in electronic form;
- book is compulsorily string together and numbered, the last page of it must necessarily be a piss head of the enterprise;
- error correction must be justified, and shall be signed by the appropriate official with date and fixes certification seal of the organization.
responsibility for the proper management of the document are Manager and Chief Accountant.
