The simulation training of the overall accounting of shopping malls and supermarkets (three months of continuous economic business) launched by accounting net in the Pearl River Delta is a complete and systematic overall accounting of shopping malls and supermarkets. It involves the common business contents in the current operation of shopping malls and supermarkets. The vouchers are realistic and the documents are complete, and the accounting details are up to level 4 subjects.

This set of supermarket accounts simulates a general VAT taxpayer enterprise which is engaged in wholesale and retail. The wholesale department manages the wholesale business, and the retail department is the supermarket, which is divided into department store group, food group, clothing group and joint cabinet group.

the inventory goods in the wholesale department are accounted by the quantity purchase price, and the sales cost of the carried-over goods is calculated by the weighted average method at the end of the month. The retail department's inventory goods are accounted for by the selling price, and the subsidiary ledger is set up according to the business cabinet group for secondary detailed accounting, and the tertiary detailed accounting is set up according to different products. At the end of the month, the price difference of the sold goods is calculated by the price difference method of the sub-cabinet group to adjust the sales cost of the goods.

this set of economic business of supermarket accounts in shopping malls involves the business accounting of purchasing wholesale goods, selling goods and storing goods under the method of quantity purchase price and amount, and the business accounting of purchasing retail goods, selling goods and storing goods under the method of selling price and amount. There are also accounting for refusal to pay for goods sold, accounting for withdrawal of goods purchased, accounting for shortage of goods purchased, accounting for surplus of goods purchased, accounting for redeployment between different departments within goods (wholesale department and retail department), accounting for shortage and surplus of goods counted, etc.

this set of supermarket accounts in shopping malls has rental counters and venues to collect rent, commission for consignment of goods business to collect fees, and joint venture to obtain various incomes.

this set of accounts simulates the accounting of all kinds of promotional activities of supermarket enterprises in shopping malls, such as bonus points for members, discounted sales, coupons returned when they are full, gifts purchased, coupons purchased, bundled sales, VIP card discounts, discounts when they are full, etc. The tax calculation and accounting of different promotional methods are also different.

this set of accounts also simulates the accounting of the joint venture operation mode, which simulates the deduction operation of the entrance counter, involving the accounting treatment of the entrance fee, quality guarantee fund, celebration fee and advertising fee, the accounting of the sales and return of the joint venture goods, the calculation of the refund and the provision of taxes and fees at the end of the month, and the supplementary purchase of goods at the end of the month.

For more information and introduction of this set of accounts, please visit the official website of accounting net in the Pearl River Delta.

accounting net, the Pearl River Delta, is the leader in accounting. At present, six industries' accounting real accounts have been launched:

industrial accounting full real account simulation training (four months of continuous economic business)

shopping mall supermarket accounting real account simulation training (three months of continuous economic business).

hotel catering accounting full real account simulation training (three months of continuous economic business)

real estate development enterprise accounting real account simulation training (five months of continuous economic business)

construction industry accounting full account real account simulation training (two months of continuous economic business)

foreign trade accounting full account real account simulation training (three months of continuous economic business)

accounting net in the Pearl River Delta will launch more real accounts one after another.