With careful bookkeeping records will come in handy in any situation. So take it, even if the law allows in your case not to. Tax documents you will in any case fill (fiscal authorities) and management accounting on the basis of accounting will need to analyze many aspects of the account of the goods and performance of the store.
Hire an accounting professional to not take care of quality and timely accounting, delving into all the nuances. Thus you will always have at hand all the necessary information, the relevance and accuracy of which is guaranteed. The trouble with the incoming and outgoing documents, their synthesis and analysis will get you a party. This method is the most expensive but also the most reliable. In the face of an accountant, you will find a good assistant.
Contact a firm specializing in providing accounting services. A lot of them, and the cost of assistance in record keeping different. It depends on the company's image, easy mutual connection, presence (or absence) of insurance, the amount of work. You'll pay less than hiring a personal accountant. But the likelihood is high that your Affairs will be handled by different people, not interested in the specifics of your shop.
Stipulate in the contract the full support of the introduction of the primary documentation before sending tax returns. Or do the input and synthesis of the primary alone, and at an accounting firm put only the functions for processing the collected information. Put a condition to advise you for a fee on certain issues. The big drawback in this scenario is the need to constantly carry or send documents to the firm, previously gathered them and spreading to the species.
Keep a record in the store on their own. You need only a desire to understand and time. Buy a specialized program (the most common of them is 1C:Accounting) adapting to trade, which is largely automatiseret process. With it, you will only need to fully and timely pay the credit documents. She'll do the rest for you.
Develop your own accounting records, which will be most convenient for you. They should include information on the receipt and expenditure of goods (for tracking balances), to accumulate the sum of costs (for cost analysis), traces the daily amount of cash inflows and putting it in the Bank (to calculate revenue and cash balance), accrue wages, together with its payment (for debt elimination) to be the sum of supplies and their repayment deadlines (to avoid overpayment or penalties for late repayment of debt) – and still more, that in the conduct of trading activities every day.
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.
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 organize inventory
Accounting of goods can be formally divided into three stages: arrival, move into storage and selling. Upon receipt from the seller in accordance with the law, the goods shall be accompanied by such documents, such as waybills, bills of lading, invoices, etc. If the delivery was not given all the documents, the goods is arranged by the agreement of the Commission and issued a receiving act.
Write out a warrant to the employee of the organization, which will accept goods received by rail the contract or services. It needs to be the place of acceptance of the goods with the passport. When you receive the goods on the station or received by another mode of transport the representative needs to check the state of the seat carriage (wagon or container), which had delivered the goods, in the presence of representatives of the carrier. After that, he takes the goods on the bill of lading, one copy of which remains with the seller, the other should be transferred to you as the buyer.
Upon receipt of the goods to the warehouse copy of the purchase invoice and supporting documents should be brought to the accounting Department.
If the quantity of the goods or its quality does not correspond to the submitted documents, write down the act, which must be the signature of the officer accepting the goods and the supplier's representative.
After receipt of the goods fix in the book (the magazine) the power of attorney number and date of accompanying documents.
Write out a receipt, which records the receipt of goods to the warehouse. If you are a VAT payer, the transaction must contain a document like a invoice. Receive lock in the purchase book.
The sale of goods write down the invoice in four copies: the first two remain (for accounting and inventory control), the other two pass to the buyer (for accounting and granting to the buyer's warehouse).
To the invoice, if you are a VAT payer, be sure to write the invoice in triplicate. One copy you keep, the other two give to the buyer. Invoices must be stored and taken into account in the sales Ledger.
If in stock at the time of the transaction there is no required quantity of product, then write the invoice with the actually delivered quantity of goods. The buyer or his representative should sign for the goods on the invoice. It checks the goods, documents, quality certificates, etc. After that, the person in charge delivers the goods to the warehouse of your organization and transmits it to the storekeeper.
If you are a VAT payer, and calculate on the basis of books of purchases and books of sales the amount of value added tax payable to the budget.
Report to regulatory authorities on the basis of received and issued documents in the trade process.
Please note to complete the documents and their compliance with the requirements of accounting. The documents must have signatures and seals of both parties, all rows and columns invoices and invoices must be completed and accurate.
Upon receipt of the goods from the supplier make sure to check the safety of the goods after transport and fix damage in the presence of supplier's representative.
Advice 4 : How to wholesale trade
Wholesale trade is a transaction when goods paid cash is not transmitted to the end user. It is intended for resale. As a rule, the object of the sale are whole of the consignment – large or small.
Think about what kind of wholesale trade you want to do. Gather as much information as possible, to do marketing analysis will identify the demand of the consumers.
Decide what target audience you can count on. That is, what consumers can use your products. It depends on a number of factors: saturation of the market, level of prices, service, convenience for customers (the location of your office, store, warehouse). Try to attract attention to the most profitable customers (retail and wholesale traders, store owners). Make every effort to establish good relations with them, be interested in working with you. Guide a competent advertising company.
Pay special attention to the range of offered products. Well, when the item is extensive, varied, but on the other hand a wide range is costly, which does not always pay off quickly (some items can stay, for example). Therefore, the basis of the item should be most popular and profitable product groups.
Carefully choose the suppliers of goods. Do not pursue cheapness, as in some cases it is a consequence of low quality.
The price level on your goods should not be higher than the market average, as it will scare away the bulk of the clientele. On the contrary, to the extent possible, try to they were cheaper than the competition. Even if the difference would be purely symbolic because it attracts customers from the point of view of psychology.
Pick a qualified personnel. Remember that the profitability of your business will largely depend on how officials talk politely with customers how to confidently and intelligently answer their questions. Also for clients it is very important how fast they serve (execute all documents, load the machine). So try to the office and warehouse were located close to each other in a convenient location.
Be sure to devise a system of motivation. Permanent and the most profitable customers should be given discounts on selling prices or deferred payment. Your task is to ensure that they were satisfied with the cooperation and not looking for another vendor.