xx经贸有限公司销售业务基本工作及内部控制制度毕业设计.doc
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xx经贸有限公司销售业务基本工作及内部控制制度毕业设计,毕业设计，本人书写论文多年，上传作品为毕业合格作品，完整内容。格式标准，23000字左右。介绍： 摘要销售核算在企业中通常占重要地位，销售核算也是会计工作的重中之重，加强销售核算和内部控制的设计，对于规范销售与收款业务活动，全面、系统记录与核算销售过程，监督与控制商品的发出与货款的收回都起着重要作用，也可以有效杜绝企业...
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毕业设计，本人书写论文多年，上传作品为毕业合格作品，完整内容。格式标准，23000字左右。介绍：
摘 要
销售核算在企业中通常占重要地位，销售核算也是会计工作的重中之重，加强销售核算和内部控制的设计，对于规范销售与收款业务活动，全面、系统记录与核算销售过程，监督与控制商品的发出与货款的收回都起着重要作用，也可以有效杜绝企业资产流失，促进企业良好发展，为企业在激烈的市场经济竞争中打下坚实的基础。
xx经贸有限公司主要是以销售农产品为主的公司，近年随着公司的壮大，公司的销售收入也逐年递加，同时体现了销售核算在公司中占有重要位置，也更加突出了公司在销售环节上的一些问题，本文主要是对xx经贸有限公司的销售核算的方法及该公司的内部控制制度进行设计，通过本文设计使该公司的销售系统能更好的发挥其作用并且使其内部控制制度在该公司的更好的运行，保证企业资产的安全、完整，保证企业的正常运行。
关键词 销售核算 销售核算的方法 内部控制
Abstract
Sales accounting in the enterprise is usually a significant role, accounting is the top priority of sales accounting, sales accounting and internal controls to strengthen the design, sales and receivables in regulating business activities, a comprehensive, systematic recording and accounting of the sales process, supervision and control of the issue and payment of goods play an important role in recovery, also can prevent the loss of corporate assets, and promote the sound development of enterprises, as enterprises in the fierce competition in the market economy and lay a solid foundation.
Gold Trade Co., Ltd. is a broad-based marketing of agricultural products company, in recent years with the company's growth, the company's sales revenue year after year sliding scale, also reflects the sales accounts in the company occupies an important position, but also more prominent in the sales of the company link some of the problems, this paper is a broad economic and trade Co., Ltd. Gold sales accounting methods and the company's internal control system design, through this design to the company's sales system can better play its role and its internal control system in the company's marketing operation to better ensure the safety of business assets, complete, ensure the normal operation of enterprises.
Keywords Sales accounting Sales accounting method Internal control
目 录
摘 要 I
Abstract II
第1章 企业概况 1
1.1 企业自然概况 1
1.2 企业经营特点 3
第2章 销售计价方法的选择 5
2.1 毛利率法 5
2.2 进销差价法 6
2.3 个别计价法 6
2.4 先进先出法 7
2.5 加权平均法 8
2.6 移动加权平均法 8
2.7 公司计价方法的选择 9
第3章 销售业务基础工作设计 10
3.1 销售科目设计 10
3.2 销售凭证设计 13
3.2.1 原始凭证的设计 13
3.2.2 记账凭证的设计 14
第4章 销售业务处理流程设计 17
第5章 销售业务核算设计 19
5.1 现销业务的核算 19
5.2 赊销业务的核算 20
5.3 销售退回核算 21
5.4 现金折扣的核算 22
5.5 销售折让的核算 23
第6章 销售业务的内部控制制度设计 24
6.1 职务分离制度设计 24
6.2 销售管理制度设计 25
6.2.1 业务流程 25
6.2.2 业务制度 26
6.2.3 业绩归属 26
6.3销售发票制度设计 27
6.3.1 发票的购领 27
6.3.2 发票的填开 28
6.3.3 发票的保管 29
6.4应收账款制度设计 30
6.5退货业务制度设计 30
结束语 32
致 谢 33
参考文献 34
Directory
摘 要 I
Abstract II
Chapter 1 About Us 1
1.1 Company Profile Nature 1
1.2 Enterprise Features 3
Chapter 2 The choice of sales method of valuation 5
2.1 Gross margin method 5
2.2 Net price method 6
2.3 Specific identification method 6
2.4 FIFO 7
2.5 Weighted average 8
2.6 Moving weighted average method 8
2.7 Selection of methods of company valuation 9
Chapter 3 Sales based on the work of design 10
3.1 Sales Subject Design 10
3.2 Sales certificate design 13
3.2.1 The design of the original certificate 13
3.2.2 The design of accounting documents 14
Chapter 4 Design of sales processes 17
Chapter 5 Design of sales accounting 19
5.1 Marketing operations accounting is 19
5.2 Credit business accounts 20
5.3 Return of sales accounting 21
5.4 Accounting for cash discounts 22
5.5 Accounting for sales discounts 23
Chapter 6 Sales of the internal control system design 24
6.1 Job separation system design 24
6.2 Sales Management System Design 25
6.2.1 Business Process 25
6.2.2 Business system 26
6.2.3 Attribution 26
6.3 Sales Invoice System Design 27
6.3.1 Purchase invoices collar 27
6.3.2 Issuing the invoice 28
6.3.3 Custody of the invoice 29
6.4 Accounts receivable system design 30
6.5 Return business system design 30
Conclusion 32
Thanks 33
References 34
摘 要
销售核算在企业中通常占重要地位，销售核算也是会计工作的重中之重，加强销售核算和内部控制的设计，对于规范销售与收款业务活动，全面、系统记录与核算销售过程，监督与控制商品的发出与货款的收回都起着重要作用，也可以有效杜绝企业资产流失，促进企业良好发展，为企业在激烈的市场经济竞争中打下坚实的基础。
xx经贸有限公司主要是以销售农产品为主的公司，近年随着公司的壮大，公司的销售收入也逐年递加，同时体现了销售核算在公司中占有重要位置，也更加突出了公司在销售环节上的一些问题，本文主要是对xx经贸有限公司的销售核算的方法及该公司的内部控制制度进行设计，通过本文设计使该公司的销售系统能更好的发挥其作用并且使其内部控制制度在该公司的更好的运行，保证企业资产的安全、完整，保证企业的正常运行。
关键词 销售核算 销售核算的方法 内部控制
Abstract
Sales accounting in the enterprise is usually a significant role, accounting is the top priority of sales accounting, sales accounting and internal controls to strengthen the design, sales and receivables in regulating business activities, a comprehensive, systematic recording and accounting of the sales process, supervision and control of the issue and payment of goods play an important role in recovery, also can prevent the loss of corporate assets, and promote the sound development of enterprises, as enterprises in the fierce competition in the market economy and lay a solid foundation.
Gold Trade Co., Ltd. is a broad-based marketing of agricultural products company, in recent years with the company's growth, the company's sales revenue year after year sliding scale, also reflects the sales accounts in the company occupies an important position, but also more prominent in the sales of the company link some of the problems, this paper is a broad economic and trade Co., Ltd. Gold sales accounting methods and the company's internal control system design, through this design to the company's sales system can better play its role and its internal control system in the company's marketing operation to better ensure the safety of business assets, complete, ensure the normal operation of enterprises.
Keywords Sales accounting Sales accounting method Internal control
目 录
摘 要 I
Abstract II
第1章 企业概况 1
1.1 企业自然概况 1
1.2 企业经营特点 3
第2章 销售计价方法的选择 5
2.1 毛利率法 5
2.2 进销差价法 6
2.3 个别计价法 6
2.4 先进先出法 7
2.5 加权平均法 8
2.6 移动加权平均法 8
2.7 公司计价方法的选择 9
第3章 销售业务基础工作设计 10
3.1 销售科目设计 10
3.2 销售凭证设计 13
3.2.1 原始凭证的设计 13
3.2.2 记账凭证的设计 14
第4章 销售业务处理流程设计 17
第5章 销售业务核算设计 19
5.1 现销业务的核算 19
5.2 赊销业务的核算 20
5.3 销售退回核算 21
5.4 现金折扣的核算 22
5.5 销售折让的核算 23
第6章 销售业务的内部控制制度设计 24
6.1 职务分离制度设计 24
6.2 销售管理制度设计 25
6.2.1 业务流程 25
6.2.2 业务制度 26
6.2.3 业绩归属 26
6.3销售发票制度设计 27
6.3.1 发票的购领 27
6.3.2 发票的填开 28
6.3.3 发票的保管 29
6.4应收账款制度设计 30
6.5退货业务制度设计 30
结束语 32
致 谢 33
参考文献 34
Directory
摘 要 I
Abstract II
Chapter 1 About Us 1
1.1 Company Profile Nature 1
1.2 Enterprise Features 3
Chapter 2 The choice of sales method of valuation 5
2.1 Gross margin method 5
2.2 Net price method 6
2.3 Specific identification method 6
2.4 FIFO 7
2.5 Weighted average 8
2.6 Moving weighted average method 8
2.7 Selection of methods of company valuation 9
Chapter 3 Sales based on the work of design 10
3.1 Sales Subject Design 10
3.2 Sales certificate design 13
3.2.1 The design of the original certificate 13
3.2.2 The design of accounting documents 14
Chapter 4 Design of sales processes 17
Chapter 5 Design of sales accounting 19
5.1 Marketing operations accounting is 19
5.2 Credit business accounts 20
5.3 Return of sales accounting 21
5.4 Accounting for cash discounts 22
5.5 Accounting for sales discounts 23
Chapter 6 Sales of the internal control system design 24
6.1 Job separation system design 24
6.2 Sales Management System Design 25
6.2.1 Business Process 25
6.2.2 Business system 26
6.2.3 Attribution 26
6.3 Sales Invoice System Design 27
6.3.1 Purchase invoices collar 27
6.3.2 Issuing the invoice 28
6.3.3 Custody of the invoice 29
6.4 Accounts receivable system design 30
6.5 Return business system design 30
Conclusion 32
Thanks 33
References 34
