毕业设计xx企业销售核算会计制度设计.doc
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毕业设计xx企业销售核算会计制度设计,本人书写论文多年，上传作品都是毕业合格作品！2万字左右摘要 销售会计是企业为了在日常销售过程中对销售合同、客户基本资料和信用的审核与监控，销售业务的发票处理、收入确认，负责销售收入、费用等明细账的核算；产品销售成本核算；销售合同管理；还包括应收账款等的核算，与客户的往来对账管理，及企业现销、赊销、预销、销售退回业务的处...
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本人书写论文多年，上传作品都是毕业合格作品！ 2万字左右
摘 要
销售会计是企业为了在日常销售过程中对销售合同、客户基本资料和信用的审核与监控，销售业务的发票处理、收入确认，负责销售收入、费用等明细账的核算；产品销售成本核算；销售合同管理；还包括应收账款等的核算，与客户的往来对账管理，及企业现销、赊销、预销、销售退回业务的处理。企业健全销售会计制度的最终目的实现企业价值的最大化。使企业销售会计工作业务循环的有序进行，防止和揭露错误和舞弊，加强企业销售过程中岗位职责不明确，销售预算管理环节薄弱，销售收入、费用明细账的核算时存 在凭证丢失现象，对客户信用资料掌握不好，发生坏账等环节的会计控制，为企业规范销售会计行为以及防范销售风险中发挥着极其重要的作用。
结合企业实际情况和业务实践，设计有效的企业销售会计控制制度，对销售业务核算制度及内部控制制度进行了具体设计，并以鑫起制造厂为载体进行设计，提高经济效益。
【关键词】 销售会计 销售核算 内部控制 销售制度
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 录
摘要 I
Abstract II
第1章企业的概况 1
第2章企业销售核算存在的问题 2
2.1销售过程中岗位职责不明确 2
2.2销售预算管理环节薄弱 3
2.3销售收入和费用明细账的核算时存在凭证丢失现象 4
2.4对客户信用资料掌握不好发生坏账 5
第3章企业销售核算的制度设计 7
3.1企业销售会计的目的 7
3.2企业销售业务的确认与计量 7
3.2.1企业销售的现销 8
3.2.2企业销售的赊销 10
3.2.3企业销售的预销 11
3.2.4企业商品退回处理 13
3.3销售业务的记录与报告 14
3.3.1会计科目 14
3.3.2业务处理 16
第4章企业销售业务的内部控制设计 18
4.1企业应当将相关岗位重新划分 18
4.2加强销售预算管理 19
4.3对重要的核算科目有充分的凭证和记录 20
4.4客户信用资料的动态收集 20
结束语 22
致谢 23
参考文献 24
价格和价值往往成正比的！ 合格作品
摘 要
销售会计是企业为了在日常销售过程中对销售合同、客户基本资料和信用的审核与监控，销售业务的发票处理、收入确认，负责销售收入、费用等明细账的核算；产品销售成本核算；销售合同管理；还包括应收账款等的核算，与客户的往来对账管理，及企业现销、赊销、预销、销售退回业务的处理。企业健全销售会计制度的最终目的实现企业价值的最大化。使企业销售会计工作业务循环的有序进行，防止和揭露错误和舞弊，加强企业销售过程中岗位职责不明确，销售预算管理环节薄弱，销售收入、费用明细账的核算时存 在凭证丢失现象，对客户信用资料掌握不好，发生坏账等环节的会计控制，为企业规范销售会计行为以及防范销售风险中发挥着极其重要的作用。
结合企业实际情况和业务实践，设计有效的企业销售会计控制制度，对销售业务核算制度及内部控制制度进行了具体设计，并以鑫起制造厂为载体进行设计，提高经济效益。
【关键词】 销售会计 销售核算 内部控制 销售制度
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 录
摘要 I
Abstract II
第1章企业的概况 1
第2章企业销售核算存在的问题 2
2.1销售过程中岗位职责不明确 2
2.2销售预算管理环节薄弱 3
2.3销售收入和费用明细账的核算时存在凭证丢失现象 4
2.4对客户信用资料掌握不好发生坏账 5
第3章企业销售核算的制度设计 7
3.1企业销售会计的目的 7
3.2企业销售业务的确认与计量 7
3.2.1企业销售的现销 8
3.2.2企业销售的赊销 10
3.2.3企业销售的预销 11
3.2.4企业商品退回处理 13
3.3销售业务的记录与报告 14
3.3.1会计科目 14
3.3.2业务处理 16
第4章企业销售业务的内部控制设计 18
4.1企业应当将相关岗位重新划分 18
4.2加强销售预算管理 19
4.3对重要的核算科目有充分的凭证和记录 20
4.4客户信用资料的动态收集 20
结束语 22
致谢 23
参考文献 24
价格和价值往往成正比的！ 合格作品
