There are many kinds of supermarkets, the main way is retail, the daily accounting is cumbersome, and the workload of accounting treatment is relatively large. So what are the common accounting entries?

Daily accounting entries in supermarkets

1. When purchasing goods:

Borrowing: inventory goods

Lending: cash on hand/bank deposits/accounts payable

2. When selling goods:

Borrowing: cash on hand/bank deposits/accounts payable

Lending: main business income

At the end of the month.

3. At the end of the month, the accountant in charge calculates the value-added tax payable (assuming it is a small-scale taxpayer)

Borrow: main business income

Loan: taxes payable-value-added tax payable

Other taxes:

Borrow: taxes and surcharges

Loan: taxes payable-urban maintenance and construction tax payable

taxes payable-education surcharge payable. At the end of the month, carry forward the sales cost according to the selling price

Debit: main business cost

Loan: inventory goods

5. Carry forward the sales income at the end of the month

Loan: profit of this year

6. Carry forward the sales cost and tax at the end of the month

Debit: profit of this year

Loan: main business cost

.

main business income refers to the income generated by the regular and main business of an enterprise, such as the income from selling products, semi-finished products and providing industrial labor services in the manufacturing industry, the income from ticket sales, customer income and catering in the tourism service industry, and the income from selling commodities in commodity circulation enterprises. The main business income is in the lender when it occurs, and it will be transferred to this year's profit in the debit at the end of the month. The main business income has no balance at the end of the month, so there is no loan difference. Fill in the cumulative amount of this fiscal year up to the current period in the cumulative column, and the specific situation can be treated specifically.