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摘 要
銷售會(huì)計(jì)是企業(yè)為了在日常銷售過(guò)程中對(duì)銷售合同、客戶基本資料和信用的審核與監(jiān)控，銷售業(yè)務(wù)的發(fā)票處理、收入確認(rèn)，負(fù)責(zé)銷售收入、費(fèi)用等明細(xì)賬的核算；產(chǎn)品銷售成本核算；銷售合同管理；還包括應(yīng)收賬款等的核算，與客戶的往來(lái)對(duì)賬管理，及企業(yè)現(xiàn)銷、賒銷、預(yù)銷、銷售退回業(yè)務(wù)的處理。企業(yè)健全銷售會(huì)計(jì)制度的最終目的實(shí)現(xiàn)企業(yè)價(jià)值的最大化。使企業(yè)銷售會(huì)計(jì)工作業(yè)務(wù)循環(huán)的有序進(jìn)行，防止和揭露錯(cuò)誤和舞弊，加強(qiáng)企業(yè)銷售過(guò)程中崗位職責(zé)不明確，銷售預(yù)算管理環(huán)節(jié)薄弱，銷售收入、費(fèi)用明細(xì)賬的核算時(shí)存 在憑證丟失現(xiàn)象，對(duì)客戶信用資料掌握不好，發(fā)生壞賬等環(huán)節(jié)的會(huì)計(jì)控制，為企業(yè)規(guī)范銷售會(huì)計(jì)行為以及防范銷售風(fēng)險(xiǎn)中發(fā)揮著極其重要的作用。
結(jié)合企業(yè)實(shí)際情況和業(yè)務(wù)實(shí)踐，設(shè)計(jì)有效的企業(yè)銷售會(huì)計(jì)控制制度，對(duì)銷售業(yè)務(wù)核算制度及內(nèi)部控制制度進(jìn)行了具體設(shè)計(jì)，并以鑫起制造廠為載體進(jìn)行設(shè)計(jì)，提高經(jīng)濟(jì)效益。
【關(guān)鍵詞】 銷售會(huì)計(jì) 銷售核算 內(nèi)部控制 銷售制度
Abstract
Sales accounting is the enterprise in order to in the daily sales process to the sales contract, customer basic material and credit audit and supervision, sales sales invoice handling, income confirmation, responsible for selling revenues, etc MingXiZhang accounting; Product sales cost accounting; and sales contract management; Also includethe accounting, such as accounts receivable with customer relations management and enterprise now pin, sell on credit, orpin, return of sales business processing, enterprise sound the final purpose of sales accounting system realizing the maximization of enterprise value. Make the company sales accounting work of the orderly business cycle, prevent and expose mistakes and irregularities, strengthen enterprise sales process post responsibility unclear,weak sales budget management, sales income and expense when MingXiZhang accounting voucher lost phenomenon existing customer credit material master bad, bad happened links such as accounting control for enterprises to regulate sales accounting behavior and prevent sales risk plays an extremely important role.
With enterprise's actual conditions and business practices, design effective enterprise sales accounting control system for business sales, accounting systems and internal control system has carried on the specific design, and to up factory for the carrier to carry on the design, improve economic benefit.
Keywords Sales accounting Sales accounting nternal control Sales system
目 錄
摘要 I
Abstract II
第1章企業(yè)的概況 1
第2章企業(yè)銷售核算存在的問(wèn)題 2
2.1銷售過(guò)程中崗位職責(zé)不明確 2
2.2銷售預(yù)算管理環(huán)節(jié)薄弱 3
2.3銷售收入和費(fèi)用明細(xì)賬的核算時(shí)存在憑證丟失現(xiàn)象 4
2.4對(duì)客戶信用資料掌握不好發(fā)生壞賬 5
第3章企業(yè)銷售核算的制度設(shè)計(jì) 7
3.1企業(yè)銷售會(huì)計(jì)的目的 7
3.2企業(yè)銷售業(yè)務(wù)的確認(rèn)與計(jì)量 7
3.2.1企業(yè)銷售的現(xiàn)銷 8
3.2.2企業(yè)銷售的賒銷 10
3.2.3企業(yè)銷售的預(yù)銷 11
3.2.4企業(yè)商品退回處理 13
3.3銷售業(yè)務(wù)的記錄與報(bào)告 14
3.3.1會(huì)計(jì)科目 14
3.3.2業(yè)務(wù)處理 16
第4章企業(yè)銷售業(yè)務(wù)的內(nèi)部控制設(shè)計(jì) 18
4.1企業(yè)應(yīng)當(dāng)將相關(guān)崗位重新劃分 18
4.2加強(qiáng)銷售預(yù)算管理 19
4.3對(duì)重要的核算科目有充分的憑證和記錄 20
4.4客戶信用資料的動(dòng)態(tài)收集 20
結(jié)束語(yǔ) 22
致謝 23
參考文獻(xiàn) 24
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