The accounting of goods and proceeds in the store is regulated by Federal Law No. 129, as well as the "Regulations on the maintenance of financial statements". Each company decides on its own how often the accounting of goods should be carried out, but it is worth noting that the minimum frequency is once every three months.
Instructions
Step 1
To keep records in a store that sells goods at retail, create a commission, where you include the sellers of the same team, if you will do the accounting when transferring the shift. If, however, you will conduct accounting for the periods of work of all the teams of sellers you have, include sellers from different teams in the commission. In addition, the commission should include representatives of the store administration, accountants, senior shift salesmen.
Step 2
Calculate the actual balance of goods in your store separately for each item. Enter each of the following types of goods in the accounting sheet on a separate line.
Step 3
After you complete the accounting, the accountant will do the rest of the work. He calculates the balance of the goods after the previous accounting procedure, adds the cost of everything that has been received, for all invoices. Then the proceeds are subtracted and the write-off of goods on expense invoices. Having received the result, it must be compared with the actual balance of the goods in your store in the state on the day of the accounting you carried out - everything should converge.
Step 4
If surpluses were identified, they must be included in the income of the point of sale, and the shortage must be repaid by the sellers of all teams that worked in the accounting period under consideration.
Step 5
If there is a shortage, it is again necessary to collect a commission, which should include all those persons who participated during the last registration. Draw up an act of shortage, after which demand a written explanation from all sellers. Then give a written reprimand and punishment.
Step 6
However, the shortage does not always appear due to the fault of the workers. If the reason for this, according to the sellers, was faulty measuring equipment, you need to call the appropriate employee of the service company, who, in the presence of the commission members, must check the equipment, and then issue a conclusion on the serviceability / malfunction of the measuring equipment, again in writing. In the event of an existing malfunction of the devices, the shortage is written off to the company's expenses. Alternatively, you can issue an invoice to the service company.
Step 7
If it is established that the measuring equipment was in good working order, the sellers will pay for the shortage (voluntarily or compulsorily).
