Basic Accounting Knowledge: Direct Sale Of Goods

What is direct selling of goods?

Direct sale of goods refers to the pfer of goods directly from the supplier to the purchasing unit, without the enterprise warehouse.

Two ways of direct sale of goods

There are usually two ways to sell wholesale goods directly:

One is that a business enterprise sends a buyer to a supplier to handle the delivery of goods, substitute freight and entrust the local bank to collect goods from the purchasing unit.

Local consents and settling accounts must be obtained by the bank.

In this way, after the goods are shipped, they will be sent back to the purchasing agents of the supply units to collect the receipts and couplers and the invoices for special invoices, and to send and receive invoices directly for the goods, so that they can be accounted for for the sale of commodities, and receive the collection receipts and special invoices received by the suppliers through the bank to purchase the goods.

Due to the fact that the certificate collected from the buyer of a commercial enterprise is inconsistent with the collection certificate collected by the supplier through the bank, there are three situations in Accounting: first, the payment is paid first, then the collection proceeds; the two is to collect the sales proceeds first, then to pay the purchase money; and the three is to pay the incoming money and collect the sales money on the same day.

Another way is a wholesale enterprise entrusting the supplier to arrange the shipment of goods, freight forwarding and freight forwarding.

Characteristics of direct sale of goods

(1) the purchase and sale of wholesale goods are carried out simultaneously. On the one hand, the enterprise pays the money for the goods to the sales units according to the settlement voucher pferred by the bank. On the other hand, on the other hand, the goods are shipped to the purchase unit according to the sales units or the purchasing personnel of the enterprises, and the goods are pferred to the wholesale enterprises after the purchase and sale procedures are handled to the wholesale enterprises, and the receipts and the receipts and the accounts receipts of the sales income of the goods are made.

(2) direct shipment of goods does not go through the warehouse of wholesale enterprises, but does not pass the "goods in stock" subject in accounting.

(3) direct sale of goods is purchased directly from the whole batch, and at the same time, when goods are sold, the cost of goods sold can be pferred to each other according to the commodity price.

First, payment is made in advance, after collection and sales;

2. First collect and sell the goods, then pay the money.

Payment should be made on the same day as collection and sales.