xx医用耗材集团销售与收款内控制度毕业设计.doc
约32页DOC格式手机打开展开
xx医用耗材集团销售与收款内控制度毕业设计,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,23900字左右。介绍: 摘要销售与收款业务主要是指企业销售商品并取得货款的行为。在这个环节中,企业的主要目的是销售产品,取得销售收入。销售与收款业务的环节包括接受顾客订单、批准销售折扣和赊销信用、填制销货发票、发运商品、核算销售收入与应收账款、办...
内容介绍
此文档由会员 白痴学东西 发布
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,23900字左右。介绍:
摘要
销售与收款业务主要是指企业销售商品并取得货款的行为。在这个环节中,企业的主要目的是销售产品,取得销售收入。销售与收款业务的环节包括接受顾客订单、批准销售折扣和赊销信用、填制销货发票、发运商品、核算销售收入与应收账款、办理和记录销货退回及销货折让、处理坏账等内容。加强对销售与收款业务会计制度的设计,有利于规范销售与收款业务活动,全面与系统地记录销售过程,监督和控制商品的发出和货款收回,提高企业营业收入的质量。正因为销售与收款是一个相当复杂的过程,它不仅仅是将商品移交给客户,更重要的是只有款项的收回,才能实现销售的最终目标,但是,在现实的交易中,由于各种因素的影响,企业发出商品后可能无法收回相应的货款。特别是现阶段出现的企业信用危机,如果企业在销售中,应收账款平均占用额过大,回收期过长,周转速度慢,坏账就随时可能产生;也可能造成资金周转不灵。因此,做好应收账款的控制就成为内部会计制度设计的一个重要组成部分。结合xx集团的实际情况,对其销售与收款方面进行了核算与内部控制制度设计,通过制定科学、严密、系统的销售与收款的会计制度可以明确xx集团会计人员的责任,增加企业现金流入,提高偿债能力,发展能力,特别是获利能力,可以有效协调生产与经营,实现企业经营目标。
关键词 销售与收款业务核算 内部控制 会计制度设计
Abstract
Sales and receivables mainly refers to the business and get paid for sales of goods act. In this session, the main purpose of business is to sell products, to obtain sales. Link sales and receivables, including acceptance of customer orders, sales discounts and credit approved credit, fill in sales invoices, shipping goods, sales revenue and accounts receivable accounting, processing and recording of sales return and sales allowance to deal with bad debts and so on. Strengthen the sales and receivables accounting system design, help to regulate the sale and collection operations, comprehensive and systematic recording of the sales process, supervision and control of goods and money sent back, and improving the quality of revenue. Because sales and receivables is a very complex process, it is not only to goods handed over to the more important, only to recover money in order to achieve the ultimate goal of selling, but in reality the deal, due to various factors, after the company issued a product can not recover the corresponding payment. In particular, appear at this stage of enterprise credit crisis, if the enterprise in sales, accounts receivable, the amount of the average occupancy is too large, the payback period is too long, slow turnover, bad debts may have on at any time; also cause cash flow problems. Therefore, to do the accounts receivable system of internal accounting control has become an important part of the design. Development of scientific, rigorous, systematic collection of sales and accounting system can clear the responsibility of accounting staff, increasing corporate cash flow, improve liquidity, capacity development, in particular profitability, can be effective coordination of production and operations, and achieve business target.
Key words sales and receivables accounting internal control accounting system design
目 录
摘要
Abstract
第1章 xx集团概况
1.1 企业自然概况
1.2 企业管理概况
第2章 xx集团销售与收款业务现状
2.1销售与收款业务现状分析
2.2销售与收款核算与内控制度存在的问题
第3章 xx集团销售与收款核算制度设计
3.1 会计科目设计
3.1.1 销售收入会计科目设计
3.1.2 销售成本、费用的会计科目设计
3.1.3 结算债权会计科目的设计
3.2 会计凭证设计
3.2.1 原始凭证设计
3.2.2 记账凭证设计
3.3 会计账簿设计
3.3.1 销售日记账设计
3.3.2 总分类账设计
3.3.3 明细账设计
3.4 会计报表设计
3.5 账务处理设计
第4章 xx集团销售与收款内控制度设计
4.1 不相容职务分离设计
4.2 授权审批制度设计
4.3 销售计划内部控制设计
4.4 接受订单内部控制设计
4.5 开单发货内部控制设计
4.6 收款内部控制设计
4.6.1 应收账款内部控制设计
4.6.2 应收账款管理制度设计
4.7 授信管理制度设计
4.8折扣、折让和退货制度设计
4.9合同管理制度设计
结束语
致谢
参考文献
附录1
附录2
摘要
销售与收款业务主要是指企业销售商品并取得货款的行为。在这个环节中,企业的主要目的是销售产品,取得销售收入。销售与收款业务的环节包括接受顾客订单、批准销售折扣和赊销信用、填制销货发票、发运商品、核算销售收入与应收账款、办理和记录销货退回及销货折让、处理坏账等内容。加强对销售与收款业务会计制度的设计,有利于规范销售与收款业务活动,全面与系统地记录销售过程,监督和控制商品的发出和货款收回,提高企业营业收入的质量。正因为销售与收款是一个相当复杂的过程,它不仅仅是将商品移交给客户,更重要的是只有款项的收回,才能实现销售的最终目标,但是,在现实的交易中,由于各种因素的影响,企业发出商品后可能无法收回相应的货款。特别是现阶段出现的企业信用危机,如果企业在销售中,应收账款平均占用额过大,回收期过长,周转速度慢,坏账就随时可能产生;也可能造成资金周转不灵。因此,做好应收账款的控制就成为内部会计制度设计的一个重要组成部分。结合xx集团的实际情况,对其销售与收款方面进行了核算与内部控制制度设计,通过制定科学、严密、系统的销售与收款的会计制度可以明确xx集团会计人员的责任,增加企业现金流入,提高偿债能力,发展能力,特别是获利能力,可以有效协调生产与经营,实现企业经营目标。
关键词 销售与收款业务核算 内部控制 会计制度设计
Abstract
Sales and receivables mainly refers to the business and get paid for sales of goods act. In this session, the main purpose of business is to sell products, to obtain sales. Link sales and receivables, including acceptance of customer orders, sales discounts and credit approved credit, fill in sales invoices, shipping goods, sales revenue and accounts receivable accounting, processing and recording of sales return and sales allowance to deal with bad debts and so on. Strengthen the sales and receivables accounting system design, help to regulate the sale and collection operations, comprehensive and systematic recording of the sales process, supervision and control of goods and money sent back, and improving the quality of revenue. Because sales and receivables is a very complex process, it is not only to goods handed over to the more important, only to recover money in order to achieve the ultimate goal of selling, but in reality the deal, due to various factors, after the company issued a product can not recover the corresponding payment. In particular, appear at this stage of enterprise credit crisis, if the enterprise in sales, accounts receivable, the amount of the average occupancy is too large, the payback period is too long, slow turnover, bad debts may have on at any time; also cause cash flow problems. Therefore, to do the accounts receivable system of internal accounting control has become an important part of the design. Development of scientific, rigorous, systematic collection of sales and accounting system can clear the responsibility of accounting staff, increasing corporate cash flow, improve liquidity, capacity development, in particular profitability, can be effective coordination of production and operations, and achieve business target.
Key words sales and receivables accounting internal control accounting system design
目 录
摘要
Abstract
第1章 xx集团概况
1.1 企业自然概况
1.2 企业管理概况
第2章 xx集团销售与收款业务现状
2.1销售与收款业务现状分析
2.2销售与收款核算与内控制度存在的问题
第3章 xx集团销售与收款核算制度设计
3.1 会计科目设计
3.1.1 销售收入会计科目设计
3.1.2 销售成本、费用的会计科目设计
3.1.3 结算债权会计科目的设计
3.2 会计凭证设计
3.2.1 原始凭证设计
3.2.2 记账凭证设计
3.3 会计账簿设计
3.3.1 销售日记账设计
3.3.2 总分类账设计
3.3.3 明细账设计
3.4 会计报表设计
3.5 账务处理设计
第4章 xx集团销售与收款内控制度设计
4.1 不相容职务分离设计
4.2 授权审批制度设计
4.3 销售计划内部控制设计
4.4 接受订单内部控制设计
4.5 开单发货内部控制设计
4.6 收款内部控制设计
4.6.1 应收账款内部控制设计
4.6.2 应收账款管理制度设计
4.7 授信管理制度设计
4.8折扣、折让和退货制度设计
4.9合同管理制度设计
结束语
致谢
参考文献
附录1
附录2