Trade has always been the most important product of the life of any society.Even in ancient times, those countries that have contributed to the development of sales in the territory, not only to strengthen the power, but additionally create a common wealth of the whole population without exception.The first sale was to exchange their surplus products at this time there were no standards, so everything happened just the same amount.Gradually, the main idea of these relationships have become the individual needs of the person.In today's world there was retail and wholesale trade, which is focused not only on the number of different buyers, but also on the specific characteristics of businesses.
Features and functions of wholesale
This type of relationship includes the sale in large quantities.Such volumes are purchased for resale or professional use in business.In other words, the wholesalers are the middlemen between manufacturers and retailers.At their expense happening to ensure the effectiveness of the overall sales process.Wholesale much more productive due to the scope of operations and a greater number of business contacts.Products that are purchased from these companies are used for resale or for the needs of business.
- sales and motivation;
- purchase and creation of product range;
- fragmentation of large quantities of goods to small;
- complete or partial transportation;
- provide the necessary information about the market;
- management services and consulting services.
Factors affecting the development of wholesale trade:
- increase in mass production;
- increase in manufacturing for the future;
- increase in the number of intermediate steps before the end user.
Retail and wholesale trade are some of the features:
- on sales of large volumes does not matter the location of the shop;
- work is done only with professional clients;
- sufficiently large volume of transactions;
- trade area is large;
- from wholesalers only cashless payments;
- differences in tax policy.
Enterprises wholesale trade are the following types:
- Wholesalers-merchants - independent companies, which always have a complete right to own goods sold.They can perform as a full service, which includes storage, installments for payment and delivery, and limited, requiring the immediate payment of the goods and does not provide delivery.
- brokers and agents.Such firms are in some sense intermediaries in the process of buying and selling that for their services receive a certain amount of money and are not liable for the goods.
- Wholesale branches and offices manufacturers are one of the main varieties of trading, they work directly with the customer and are the official representatives of a particular manufacturer.
- various specialized wholesalers.There are some sectors of the economy, collect goods from small traders to large batches and sell large enterprises.
Choice accounts depends on the type of activity of the company.In the Chart of Accounts are as follows: 41 - "Goods" and 45 - "Goods Shipped".Account 41 is needed to control the data on the availability and movement of inventory regardless of the method of acquisition.The account comes at cost - namely, the cost of the enterprise to acquire it without taxes.45 account is used to account for the movement of products shipped, revenue from the sale.In addition, there are taken into account finished products that are given on commission.Cost of goods is calculated on the actual cost of production and the cost of shipping products.
There are some types of wholesale:
- implementation of warehouse;
- sale of transit.
Under the law, the proceeds of the sold goods is shown in the accounts at the time of shipment.Simply put, just after the actual shipment accountant reflects the operation in accounting, even if the payment has not yet passed.Revenue received for the goods considered cash accounting is as follows - Dt 62-K / T 90.1 "Revenue".The next step is to reflect the tax.
most necessary accounting entries
To account for the following:
- accounting incoming goods - Dt 41 / K-60 t /;
- reflection VAT - Dt 19.3 K / T 60;
- decrease in accounts payable to suppliers - Dt 60 / KT 50, 51;
- Advances to suppliers - Dt 60 / KT 50, 51.
Various wholesale trade does not affect the basis of accounting.
This type of relationship represents the sale of goods to the end user for their own use without further resale.An essential attribute is the cash register and check.Retail store must meet certain characteristics:
- area of the shopping areas;
- number of SKUs;
- level of service;
- technology product placement.
main basis of this trade is the margin - the difference between the purchase price and the selling price, it is the main income margin.The main purpose of the retail trade is considered to provide the ultimate in convenience when offering goods to the consumer, regardless of personal features.There are the following types of retailers:
- latitude range;
- the price level;
- the nature of the service.
outlined above kinds of trade and can be connected to create a new direction, such as wholesale and retail trade.It is a mixed form of the relationship, which are usually made through trading houses and distributors.In this type of relationship occurs wholesale transactions of small and medium-sized, they are carried out from a warehouse outlet.
main factors for the classification of enterprises appear:
- product range;
- concentration distribution network;
- level of service;
- feature of the service.
most common enterprise
In retail, each company is to a certain group:
- Specialty stores - to trade a certain group of products.Their main task is to satisfy the requests of certain target markets.Their shelves are no other products.
- Department stores - big businesses that sell a wide range of different products.Then each group is allocated to a separate department, which is a specialized full-line store.In such places, there is no self-service, it is obligatory presence of the seller and the counter.
- Supermarkets - involved in meeting the needs of potential customers in the food products.The peculiarity is that there is self-service, low prices and high sales volume.
- Supermarkets - the presence of a large trading area and assortment of various goods, minimum labor costs of sales personnel.It has both self-service departments, as well as a full service.The calculation takes place after making all purchases at the store exit.
- Hypermarkets - trade area has a huge size, product range is represented by a huge variety of items.The main principles are: low prices, the extended schedule, a large car park, self-service.In these stores you can not only make food purchases for the long term, but also to purchase any goods that belong to other groups.
- convenience stores - the small size, they are working with a small assortment of certain goods.Located near the customers and provide only tradable goods, which are released over the counter.These are considered small shops, located either in homes or near them.
Retail and wholesale trade have their own special point of realization that meet certain standards.
Non-traditional forms of sales
Before buying you can perform only in certain places.To do this you have to visit the store, select the item and immediately add money for it.This form has always had shortcomings: high costs of time, lack of necessary goods and others.Today, there were other forms of trafficking, which are ideally suited for products with a small turnover:
- order by phone - is collected your order over the phone, and then you get a delivery to the specified address at a convenient time.
- Vending machines - provides room with full self-service sales.
- Service Discount - assistance to certain groups of people who make a purchase at a discount.
- Trading in the dressing - when sellers come to your home.
Retail and Wholesale are many differences, but together they create the economic situation of any city or even state.