Any company or organization engaged in varying degrees of trade operations is required to keep records of all trade relations, both with suppliers, and, in fact, with customers. In this regard, accounting for goods in wholesale trade is no exception. Naturally, the settlement with customers in the case of retail is carried out using cash, for example, through the cash register, but in the cases of wholesale trade, the vast majority uses a cashless payment system , in some cases barter relations. In most cases, the delivery of goods or products to a particular enterprise involves the direct receipt of certain material assets, which, in the future, can be directly sold or used to produce the final goods, products or services. But besides this, it is worth remembering that there is still a whole range of supplies, the so-called related, such as the supply of equipment, such as refrigeration to a warehouse or the provision of energy supply services. These costs, of course, must also be taken into account.
Accounting for goods in wholesale trade with customers
The account known to everyone under the name of settlements with customers and customers ”implies, in essence, the analytical accounting of all accounts submitted by customers or customers separately, and in cases when it comes to planned payments, for a specific customer or customer. As you know, directly the chart of accounts that takes place in accounting involves the implementation of such an important component as the analysis of wholesale trade in order to obtain the most complete information on individual customers. This information is especially relevant on the directions of customers who did not pay the delivered goods on time, documents on which, in principle, the payment deadline has not yet arrived, various kinds of debt orders, bills of exchange and similar future payments. It should be noted that such a concept as sub-accounts is not generally assumed by the chart of accounts, which is not some surprising fact, since the tasks of wholesale trade, and therefore the methods and methods of managing each organization or enterprise, are exclusively individual and cannot have any or systemic in nature. Proceeding from this, each separate business entity opens its own subaccounts, based on what wholesale trade tasks they face.
Analysis of wholesale trade in the context of individual counterparties
Accounting for goods in wholesale trade is complicated by the fact that on the account “Settlements with customers and customers”, for each particular client, several options for the supply of goods and / or its assortment may be presented, which, accordingly, is recorded in the sales contracts. On the other hand, the need for work in terms of accounting for individual customers arises in those trading organizations that actively use installment or lending systems to their customers without involving a banking system. In this regard, accounting for goods in wholesale trade will differ to a certain extent, especially in its analytical component. It is believed that the conduct of analytical accounting for individual, not only legal, but also physical persons is certainly a laborious process, but, ultimately, ensuring transparency in the final formation of the account “Settlements with customers and customers”. In addition, analytical accounting allows you to control possible delays in payments, as well as track down payments and current payments made on time.