How To Register In A Store

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How To Register In A Store
How To Register In A Store

Video: How To Register In A Store


The accounting of goods and the proceeds received is carried out in accordance with Federal Law No. 129 and "Regulations on the maintenance of financial statements". Each organization has the right to independently decide how often to register goods, but this should be done at least once every three months, since the report is submitted to the tax office at least once a quarter.

How to register in a store
How to register in a store

It is necessary

  • - commission;
  • - waybill of the actual balance of goods;
  • - invoices of the received goods;
  • - invoice balance at the time of the previous accounting;
  • - consignment notes.


Step 1

For retail store accounting, create a commission. It should include the sellers of the brigade, if accounting is carried out when the shift is transferred. If accounting is carried out for the periods of work of all brigades, then several sellers from different brigades can recount the goods.

Step 2

Also include in the commission a representative of the administration, an accountant, senior salespeople of all shifts.

Step 3

Calculate the actual balance of goods in the store for all items separately, include each type of goods in the accounting sheet on a separate line.

Step 4

After the accounting has been completed, the accountant does the rest of the work. The accountant calculates the balance of the goods after the previous accounting, adds the cost of the goods received on all invoices, subtracts the proceeds and writes off the goods on the invoices. The result obtained must coincide with the actual balance of goods in the store on the day of the accounting.

Step 5

If there are surpluses, then they are all included in the income of the point of sale. The shortage is subject to repayment by the sellers of the brigade or all the brigades that worked in the accounting period.

Step 6

If a shortage is identified, reassemble a commission from among those who were present at the time of the registration. Draw up an act of shortage, demand a written explanation from all sellers, issue a written reprimand with punishment.

Step 7

If sellers claim that the shortage was due to faulty measuring equipment, call representatives from the service company. In the presence of the members of the commission, a representative of the technical company is obliged to check the equipment and issue a written opinion on the serviceability or malfunction of the measuring instruments. If their malfunction is revealed, then the sellers are not guilty of the shortage, so write off the entire shortage to the expenses of the enterprise or send an invoice to the maintenance company.

Step 8

If it turns out that the measuring devices are working properly, then the sellers are obliged to pay off the shortage on a voluntary or compulsory basis.

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