1. Record the purchase cost: The purchase cost of goods in the supermarket is an important data for accounting, so it should be recorded in time. The purchase cost includes the purchase price, transportation expenses, customs duties, taxes and other expenses.
2. Record the sales income: The income of goods sold by supermarkets is also an important data for accounting. It is necessary to record the sales quantity and price of each commodity in time and calculate the total sales.
3. Record other income and expenses: In addition to commodity sales income and procurement costs, supermarkets also have other income and expenses, such as rent, utilities, employee salaries, taxes, etc. It is necessary to record the expenditure and income of these expenses in time.
4. Bookkeeping: Collect data such as purchase cost, sales revenue and other income and expenses into bookkeeping and arrange them in chronological order. Making bills requires clear classification and accurate figures.
5. Reconciliation: Reconciliation should be made at the end of each month, and the data in the bill should be compared with the actual income and expenditure to check whether the accounts are accurate.
6. Pay taxes: According to the tax law, supermarkets need to pay various taxes, such as value-added tax, income tax and urban maintenance and construction tax. Supermarkets should keep abreast of tax laws and pay taxes and fees on time.
7. Make financial statements: Supermarkets also need to make financial statements, including balance sheets, income statements and cash flow statements. , to analyze the operating conditions and profitability.
The above are the basic steps for supermarkets to make accounts, which can be adjusted and improved according to their actual situation. It is suggested that supermarkets can invite professional accountants or financial consultants to assist in management and guidance.