accounting of goods in wholesale trade in the context of the account "Settlements with buyers and customers"


Any enterprise or organization engaged into one degree or another by trading operations, is obliged to keep a record of all trade relations, both with suppliers, and, in fact, with buyers. In this respect, accounting for goods in wholesale trade is not an exception. Naturally, the settlement with customers in the case of retail trade is carried out with the use of cash, for example, through the cashier, but in the cases of wholesale, the bulk of the system is used for non-cash payment, in some cases - barter relations. With the supply of goods or products for a particular enterprise, in most cases, the direct receipt of certain material values, which, in the future, can be directly sold or used for the production of final goods, products or services. But apart from this, it is worth remembering that there is still a whole range of supplies, so-called accompanying, such as the supply of equipment, for example, refrigerating to a warehouse or providing energy services. Of course, these expenses must also be taken into account.

Accounting for goods in wholesale trading when settling with buyers

A well-known account called settlement withbuyers and customers "implies, in its essence, the implementation of analytical accounting for all accounts submitted by customers or buyers, individually, and in those cases when it comes to planned payments - for a particular customer or buyer. As you know, directly the chart of accounts that takes place in accounting involves the implementation of such an important component as the analysis of wholesale trade in order to obtain the most complete information on individual customers. This information is especially relevant in the areas of customers who did not pay for the delivered goods in a specified period, documents on which, in principle, the payment deadline has not yet come, various kinds of debt orders, bills and similar future payments. It should be noted that such a concept as a sub-account is not generally assumed to be a chart of accounts, which is not an amazing fact, since the tasks of wholesale trade, and therefore the methods and methods of managing each organization or enterprise are exclusively individual and can not have any or a systemic nature. Proceeding from this, each individual business entity opens its own sub-accounts, proceeding from the tasks of wholesale trade before them.

Analysis of wholesale trade by individual counterparties

Accounting for goods in wholesale trade is complicated by the fact,that under the account "Settlements with customers and buyers" for each specific client several variants of delivery of the goods and / or its assortment can be presented, that, accordingly, is fixed in contracts of purchase and sale. On the other hand, the need for work in accounting for individual customers arises in those trade organizations that actively use the system of installments or lending to their customers without involving the banking system. In this respect, the accounting of goods in wholesale trade will be somewhat different, especially in its analytic component. It is believed that the conduct of analytical accounting for individual, not only legal, but also physical persons, is a process that is certainly labor-consuming, but, ultimately, ensuring the transparency of the final formation of the account "Settlements with customers and buyers." In addition, analytical accounting allows you to monitor possible delays in payments, as well as track advance and current payments made in the relevant time frame.

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