Counting method:

1. Traditional counting method: print the counting form, then register the barcode, name and quantity of goods in the order of shelves by hand, and finally enter them into the system one by one, which is somewhat laborious and occasionally makes mistakes.

2. Inventory of the inventory machine: make commodity packages according to the table format of the inventory machine and import them into the machine, then inventory each commodity in turn, enter the quantity in the inventory machine, export the inventory data after the inventory is completed, and finally import them into the cash register system on the computer. Compared with the traditional inventory method, it is much more convenient, but the price of the inventory machine is still a little high.

3. Inventory of cashier system

Accounting process:

1. Accounting of main business

When purchasing goods, the purchaser shall fill in the goods acceptance form (receipt form) according to the purchase invoice, and the goods acceptance form (receipt form) shall be signed by the person in charge of the supermarket, the commodity inspector, the purchaser, the microcomputer entry person and the accountant in charge, and the amount of the purchase form shall be the same as that entered by the microcomputer.

Accounting entry:

Debit: goods in stock (total selling price of acceptance certificate)

Loan: cash on hand (bank deposit, accounts payable)

Price difference between goods in purchase and sale (total price difference between goods in purchase and sale of acceptance certificate)

2. When goods are sold, check with the cashier's actual payment list according to the daily sales statistics provided by the computer and the cashier's collection statistics.

Accounting entry:

Debit: cash on hand (bank deposits, accounts receivable)

Loan: main business income (sales statistics provided by computer)

If there is any difference between the cashier's collection statistics provided by computer and the cashier's actual payment form, other debits or credits should be attached to the difference.

3. At the end of the month, calculate the purchase price difference according to the calculated purchase price difference rate, and the price difference calculation sheet must be signed by the calculator and reviewer.

Extended information:

Cost accounting of supermarket:

1. Selling price accounting?

advantages: simple, convenient and intuitive calculation?

Disadvantages: unable to get gross profit; ?

2. moving weighted average?

advantage: can you find the current inventory cost of each item?

Disadvantages: relatively simple batch management and relatively accurate gross profit; ?

3. batch?

advantages: fine management, which batch of goods with current business can be specified in each business?

disadvantages: the management cost is too high; ?

Reference: Baidu Encyclopedia-Supermarket Inventory