Supermarket is a commercial retail enterprise, and its main characteristics of financial accounting are: adopting selling price accounting, and carrying forward the price difference of sold goods at the end of the month. At the end of the month, the price difference of goods sold is equal to the total sales of goods in this period × the average comprehensive price difference rate of goods sold. However, the price difference realized by carrying forward the sold goods with the comprehensive price difference will cause errors due to the categories of actually sold goods, so it should be adjusted at the end of the year;

It is also a necessary management method to check the inventory of goods in stock, which should be carried out month by month. Only by ensuring the accuracy of goods in stock can the accuracy of accounting cost be guaranteed;

of course, we should also strengthen the financial management and accounting management of enterprises and a series of management of purchase, sale and storage.

Similarities and differences between supermarket accounting and general enterprise accounting:

Similarities:

No matter what industry, the accounting process is the same, which is:

(1) Audit according to various original vouchers transferred by cashiers, and prepare accounting vouchers after verification.

(2) Register various subsidiary ledgers according to the accounting vouchers.

(3) at the end of the month, make accrual, amortization and carry-forward accounting vouchers, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

(4) Closing and reconciliation. Make sure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent.

(5) Prepare accounting statements with accurate figures and complete contents, and make analysis and explanation.

(6) Bind accounting vouchers into volumes and keep them properly.

differences:

(1) supermarkets are accounted for according to commodity circulation enterprises. The accounting contents of commodity circulation enterprises mainly include: purchase, sales and balance.

(2) In addition to accounting, the taxes involved in supermarkets include: value-added tax, urban construction tax, education surcharge, stamp duty, personal income tax, property tax, land use tax and income tax.