Financial Management In Sales

In this process, first, it is the duty of salesmen to issue goods according to plan and contract; second, to recover the payment according to the principle of equivalent exchange is the duty of sales finance personnel.

I have been working in the financial post for more than 4 years. It is deeply realized that with the gradual improvement and development of the market economic activities, the status of sales finance is becoming more and more important. A set of sales accounting settlement model of the original planned economy can not meet the needs of the new situation and must be supplemented, perfected and developed.

Some experiences are discussed in the following aspects:

The following is the general situation of manufacturing enterprise income control procedures: three line two enterprises' income business involves three aspects: money, goods and goods.

After the product is sold or the labor is provided, the bill (invoice) must be opened, and the money will follow in, or the right of recourse will be formed.

In the three aspects of money, goods and goods, the product is the premise. If the product is not sold, the rest is empty. Money is the center, because all control is closely carried out around the collection of accounts. Ensuring the currency's correct admission is the basic task of the control procedure. The single evidence is the key, the product is issued according to the documents, the accounts are calculated and collected according to the documents, and the control is lost when the documents are lost.

Therefore, the design of revenue business control program is to grasp the organic connection of these three aspects and consider the three aspects separately.

The "three line two points" is summarized from this design principle, and it is also a relatively complete and relatively complete income control procedure.

The main spirit of the "three line two points" is to separate the single, the money and the goods into three separate business lines for pmission, and to set up two checkpoints at the terminals of the three pmission lines to connect the three lines to control.

The person who makes the product is not good at Invoicing bills and money; the person who handles the invoice bill does not care about the products and currency; the person who handles the currency does not care about the products and invoices.

Thus three business pfer lines are formed, and each business pfer line is composed of many pfer chains or links. These chains and links are held by different personnel or departments. They are linked by rings. They are interlinked. There is no need for each link to be passed. Once every step is passed to the front, the pmission work is checked once again to ensure the correctness of each pmission line and the result of pmission.

Finally, the three pmission results are gathered together for checking, which further improves the reliability of the whole control system.

The sales contract is usually signed by the sales department and the purchasing unit. The contract should state that the enterprise and the purchasing unit agree on the varieties, quality, quantity, price, delivery method, delivery time, payment method, place of delivery, liability for breach of contract, and so on, as a direct basis for regulating sales behavior.

A copy of the sales contract should be sent to the finance and accounting department.

VAT invoices are generally linked by the first party, such as the first union stubs, which are kept by the drawer party for reference; the second is the invoice couplet, which is the reimbursement unit of the purchasing unit; the third is the tax deduction couplet, which is the proof of the calculation of the input tax by the purchasing unit; the fourth is the bookkeeping Federation, which is the main voucher for the accounting sale and the output tax of the enterprise; the fifth is the pick up couplet; the sixth is the exit card couplet, which is separately separated from the invoice of some enterprises and is separately filled by the financial accounting department.

In the case of a pfer sale, the cashier should check whether the amount of money pferred through the bank has been paid to the client. If the customer checks the bill and the bill of exchange, it should be handled according to the relevant check and the acceptance procedure. If the settlement is settled, it should check whether it has the approved procedures or the contract.

(3) if the goods are collected or verified correctly, the cash stamp or cash pfer receipt will be stamped on the invoice.

If the contract stipulates or the approval of the enterprise's leadership is "first payment after delivery", other financial seals shall be stamped or signed by the approver, and the bookkeeping couplet shall be left behind and returned to the drawer.

But the pfer of physical objects brings many inconveniences to internal control.

Therefore, from the point of view of internal control, the main object of product pfer control is the pfer of documents representing physical movement of products.

That is to say, control the relevant documents of the product.

5. Doormen must also hand in their repossession certificates to the finance and accounting department.

(4) invoice and currency check points

The check of invoice and currency is actually the check of the daily sales report compiled by the sales department and the summary report compiled by the cashier's Department, but basically it is still the check of invoice and currency.

The executor is a sales accountant or other special auditor.

The specific procedures for checking invoice and currency are:

(1) review the sales daily and the invoices enclosed by the sales department; check the amount of the sales daily and the total amount of invoice.

Second, check the daily receipts report from the cashier department and the attached bank receipt or the cash deposit (enter the enterprise safe) list is legal, authentic and correct; check bank returns or cash warehousing receipts in line with the relevant items of the collection report.

Finally, check the amount of the collected receipts and sales daily.

(5) checkpoints of products and invoices

The executor of the check is still a sales accountant or other special auditor.

The method is as follows: first, check the delivery couplet and the delivery daily form, and check the correctness of the relevant figures.

Second, check the relevant quantity data of the dispatch day report with the relevant quantity data of the sales daily to verify whether the quantity of the product is consistent with the quantity of the sales account.

3. Check out the door cards and check the sales invoices when necessary.

The two checkpoints at the back are the key control points for the entire revenue process.

The check of invoice and currency is the key to ensure the matching of accounts and to expose the mistakes and defects of cash settlement. Checking products and invoices is an important link to ensure consistency and consistency.

The two are indispensable. If there is a lack of checks on invoices and currencies, it is difficult to detect and control whether all proceeds should be collected, whether cash is in short supply or being withheld. If there is no checkpoint for products and invoices, the actual income of real income and products is actually.