How to account for the sales on Taobao?

How to account for the sales on Taobao?

1. Print Alipay running water regularly every month.

2. Revenue from sales

Borrow: other monetary funds

Loan: income from main business

Taxes payable

3. purchase cost,

Borrow: inventory goods

Loan: bank deposits and other subjects.

Taxable amount (if the general taxpayer can deduct the input tax)

Sales carry-over cost

Debit: main business cost

Loans: Goods in stock

The money paid to the courier company is included in the sales expenses. If the unpaid freight at the end of the month is included in other payables, it will be carried forward next month, and the expenses incurred by packaging consumables will also be included in the sales expenses.

5. All expenses generated by Taobao marketing directly deducted by Alipay, such as rebate points, are included in sales expenses.

Debit: sales expenses

Loans: funds in other currencies

6. Personnel salaries are included in management expenses.

Borrow: management fee

Loan: wages payable to employees.

7. The operating expenses of the company such as house rent, water and electricity office consumables are included in the management expenses.

Borrow: management fee

Credit: cash and other subjects

8. Inventory losses and damages are included in non-operating expenses or management expenses as appropriate.

9. Pay all freight, taxes, wages, etc.

Debit: Other payables

Taxes payable

Wages payable

Loan: cash, bank deposits and other subjects.

10, carry-forward profit

Subject application of various expenses accounting under e-commerce mode

Take Tmall as an example.

1. The theme is applied to through train and drilling and exhibition business.

(1) When the through train is recharged, it is based on Alipay recharge record and electronic receipt.

Borrow: other monetary funds-through train balance

Loan: funds in other currencies-* * * Alipay

(2) When the through train consumes, the invoice is generally received in the following month. According to the consumption details of the through train report and Taobao's invoice,

Debit: sales expenses-promotion expenses

Taxes payable-VAT payable (input tax)

Loan: other monetary funds-through train balance

2. The use of short message fee business.

When it happens, with the help of bank, SMS consumption invoice and other payment vouchers:

Borrow: sales expenses-advertising expenses or business promotion expenses.

Taxes payable-VAT payable (input tax)

Loans: bank deposits, etc.

3. The use of accounting subjects in Tmall commission business

(1) When paying Tmall commission, according to Alipay monthly statement or Alipay electronic receipt:

Debit: Other receivables-Temporary payment of Tmall Commission/* * Store

Loan: other monetary funds-Alipay deposit/* * store

(2) When receiving the commission invoice issued by Tmall the following month:

Debit: Sales Expense-Platform Deduction Point-Tmall Commission/* * Store

Taxes payable-VAT payable (input tax)

Loan: Other receivables-Temporary payment of Tmall commission/* * Store

4. The use of multi-effect commission business accounting subjects

(1) If there is no quality inspection report, inspect the goods first. When paying the quality inspection fee, according to the quality inspection fee invoice:

Borrow: sales expenses-quality inspection fees

Taxes payable-VAT payable (input tax)

Loans: bank deposits

(2) When paying the poly-cost-effective deposit, according to Alipay receipt/bank receipt, etc. ：

Debit: Other receivables-security deposit-poly cost-effective security deposit/* * store

Loans: funds in other currencies/bank deposits, etc.

(3) When paying the auction pit fee, pay the Alipay receipt according to the payment voucher.

Debit: Other receivables-poly-cost-effective temporary payment/* * Store

Loan: other monetary funds-Alipay deposit/* * store

(4) Upon receipt of the invoice, the above amount shall be offset and recorded as expenses:

Borrow: sales expenses-promotion expenses-poly cost-effective expenses/* * stores.

Taxes payable-VAT payable (input tax)

Loan: other receivables-poly-cost-effective/* * store temporary payment

5. Withdrawal fee

When paying the withdrawal fee:

Borrow: financial expenses-handling fees, etc. /* * shop

Loan: other monetary funds-* * Alipay

6. Taobao loan

Taobao loans mainly include order loans, repayable loans, average capital loans, monthly interest payments, portfolio loans and credit loans. "Selling treasures to recharge" is also a kind of loan, and the most common one is "order loan".

When obtaining a loan, according to the loan contract and Alipay receipt:

Borrow: other monetary funds-Alipay deposit

Loan: short-term loan-Taobao loan

When returning the goods with the purchase price of the order, according to Alipay repayment records and receipts:

Borrow: short-term loan-Taobao loan

Financial expenses-interest

Loan: other monetary funds-Alipay deposit

7. Theme application of insurance premium business

When paying transportation insurance, quality deposit, etc. ：

Borrow: sales expenses-freight insurance, etc.

Loan: other monetary funds-* * Alipay

8. Use the subject in case of loss of goods

Lost goods are very common in e-commerce business, and different treatments are carried out according to different situations:

The merchant shall bear its own expenses, and according to the supplementary delivery outbound order or compensation payment order:

Debit: Selling expenses-loss of goods

Loan: other monetary funds (compensation) or goods in stock (redelivery)

Compensation of courier company as other receivables:

Borrow: Other Receivables-Compensation for Goods Loss/* * Express Company

Loan: funds (losses) in other currencies or goods in stock (redelivery)

As for how to account for the sales on Taobao, we can see that Taobao is not much different from ordinary companies, but when it comes to e-commerce operation, the specific details may be very different, depending on the goods sold by each company, sales volume, etc. To determine. You can refer to the e-commerce accounting content of the website.