Advice 1: How to record in a grocery store

The food trade is one of the most stable and profitable businesses. People can limit themselves to entertainment, home appliances, clothes... But the desire to eat in humans have not slaughtered any crisis. However, in order to preserve and increase the profits from trading need to constantly keep records of goods. You need to constantly monitor how the product is sold and which is still standing on the shelves. How to do accounting in the grocery store?
How to record in a grocery store
Make it a rule in your shop to record every item sold in a special notebook. Put it at the cash register and ask the sellers at the daily report, how many and what goods were sold.
Get in your computer the file in Word Excel. For each month a separate page. In the first column write down all the names of the goods from a range of shops, including weight, manufacturer, packaging. For example, mayonnaise "Ryabushka", LLP Вкусноfood, 100 gr. soft packing. In the second column write how it was brought the goods this month. If you purchase the item more often than once a month, each build upon the new figure. Third count – for the quantity of goods sold – add it every day at the end of the day. In the fourth write the rest. Also today, you can find a lot of special computer programs that allow the account. You can buy them in specialty stores or search the Internet.
When the supplier brings the goods, count them all, make sure that the number agrees with the figures in the documents of the supplier. Don't forget to note the number of received product in a computer file.
At the end of each month conduct an audit. Counts the product on the shelves in the store and in the warehouse. At the same time, immediately check out whether the expiration date of any product. Such goods immediately set it aside. In order not to lose the profit of these goods, negotiate in advance with suppliers that are not sold the goods they exchanged for fresh. Compare the number of products on the shelves with the rest of your computer file. Numbers should match.
But it is best to conduct the account in a grocery store using trade automation. If the profit of your retail outlet allows for further investments in business development, set at the checkout, a special scanner, and program for reading barcode itself will take, how many and what goods are sold, and how many were not implemented.

Advice 2 : How to inventory shop

The account of the goods and the proceeds is conducted in accordance with Federal law No. 129 "Regulation on bookkeeping". Each organization to decide how often to conduct product inventory, but this should be done at least 1 time in three months, as the report in tax inspection shall be submitted not less than once per quarter.
How to inventory shop
You will need
  • - the Commission;
  • - invoice of the actual balance of the product;
  • - invoices of received goods;
  • - invoice the balance at the time of the previous registration;
  • - expenditure invoices.
To account for the retail store, create a Commission. It should include the sellers of the brigade, if the account is held with the transmission shifts. If the account is held for the periods of work of all teams, the counting can maintain multiple sellers from different teams.
Also include in the composition of the Board of administration, accountant, senior sellers all shifts.
Swipe counting the actual balance of the product in the store for all the items separately, each type of product include in the account statement as a separate line.
After conducting the survey the rest of the work an accountant does. The accountant calculates the remainder after the previous account, adds the cost of incoming goods all consignment note, takes the proceeds and withdrawal of the goods on the shipments. The result should match the actual amount of products in store on the day of accounting.
If revealed a surplus, then they all count towards the income terms of trade. Shortage is to be repaid by the sellers of the teams, or all teams, who worked in the accounting period.
In identifying short again collect the Commission from among the persons present during the counting. A report of shortage, mandating that all sellers a written explanation will render a written reprimand with punishment.
If the sellers claim that the shortage was caused by faulty measuring equipment, call representatives of the service company. In the presence of members of the Commission, the technical representative of the company must inspect the equipment and issue a written conclusion about the serviceability or malfunction of the measuring instruments. If revealed their fault, then the fault of the sellers are in a shortage there, so the entire shortfall write off the costs of the enterprise or invoice enterprise maintenance.
If it turned out that the measuring instruments are working properly, shortage are obliged to repay the sellers in a voluntary or compulsory order.

Advice 3 : How to record goods in the shops

Trade organization should implement accounting products. The control of such operations required for reporting and analysis of the financial activities of the company.
How to record goods in the shops
You will need
  • - tax and other documents;
  • - automated program.
Accounting of goods includes several stages: receipt or manufacture, movement and sale. Each stage documented. To simplify accounting, it is advisable to use automated programs such as "1C: Trade and warehouse".
Be sure to assign responsible persons for products. This may be one person, and maybe several. For example, you have your own production. In the shop must be the head of supervising staff and performance, including quality. Regularly it needs to be accountable to you, to submit accounting documents. It is also necessary to assign material responsible for storing goods in the warehouse. This person should receive the documents on the transfer of goods and to make goods for sale.
If you acquire products from third parties, enter into with counterparties of the contract of sale and execute supporting documents. For example, an employee needs to obtain the goods from the warehouse of the supplier. Write down the name of the worker power of attorney for property (form # 2). He needs to accept the goods, to check the availability and the quality of the products. If everything is OK, sign the invoice and bill of lading. If there are deviations, you have to be drawn up.
After receiving all documents, we will process the transaction in the accounting records. To check the correctness of filling forms check amount. Enter the invoice in the purchase Ledger. Surrendered to the flow of goods using the transaction:
- Д41 K60 – include the receipt of goods;
- D19 K60 – reflects the amount of input VAT;
- Д41 K42 – reflects a margin on the goods.
When selling goods you must issue the following documents: invoice, consignment note (waybill) and invoice. Tax document, make two copies, register it in the sales book. Waybill will be issued in four copies. In the accounting records reflect these transactions as follows:
- D50 К90 – reflected the revenue for the goods sold;
- D90 K68 – reflects the accrual of VAT;
- D90 K41 – reflected write-off the cost of goods sold;
- D90 K42 – reflected write-off of trading margins.

Advice 4 : How to keep records of goods in stock

Commercial or industrial enterprises store goods and materials in specially equipped warehouses. If the company is large, the number of storage units could number in the hundreds of thousands or even millions. It is therefore very important to organize the accounting for storage and movement of material values in stock.
How to keep records of goods in stock

Equipment warehouse

Before you do the material values that require accommodation and storage, it is necessary to find a special room for storage and equip it with all the necessary equipment depending on what items will be stored in the warehouse. Special equipment will allow to ensure their safety.

Then you should hire specialists-storekeepers that will be responsible for the receipt and storage of inventory. Each of them is necessary to conclude an additional agreement on material responsibility, and then to instruct and to familiarize them with the procedure of accounting and the documents and forms in accordance with which a record material values. If inventories are high, without computers and specialized software you can not do. However, the automated asset tracking in the warehouse of the commercial enterprise it is better to implement in any case.

The organization inventory

Material shall carry out the accounting of products and goods in the warehouse according to the storage rules on the types and varieties. Accounting, depending on the type of goods may be conducted both in quantitative and in monetary terms. At the same time on each item the item number is filled "Card of inventory accounting of goods", their results materially responsible persons is carried out under a list in a separate journal or register the issuance of the cards.

Separate cards are issued for goods stored from last year and entered the warehouse this year. On each card, marked with the storage location of the product indicating the number of storage and shelving. Accounting can be carried out not on the cards, and in a special "book of inventory".

Responsible for warehousing – warehouse Manager on a daily basis should make changes to the registration card on the basis of documents, bringing the balance after each entry. His duty is the preparation of the statements of consumption of material values, their data should be included in the closed card no later than the first day of the following month.

Warehouse Manager continuously monitors the situation and informs the user about the reduction in the required stock of goods or, on the contrary, their excessive quantity. Every month he provides the accounting of the enterprise "the Report on movement of material assets" with the application of primary documents confirming the receipt and consumption of goods.
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