划细核算单位后,基层供销社仓库成为独立核算单位.肩负着对集体商店、个体商贩的批发销售和对本社内部门市部、分销店的调拨销售任务,它既不同于零售商品流转,又与三级批发企业有区别.怎样组织基层供销社仓库的核算呢?我认为以采用批发价记帐和商品管理责任制相结合的核算方法比较适宜.它的基本内容是: 一、建立实物负责制.仓库按经营的品种和类别划分为若干个实物负责小组,对经营商品的数量、质量负全部责任.实物负责小组内部应明确职责分工,可按业务大小设实物负责人、保管员、开票员、收款员(可兼几个实物负责小组的收款).实物负责人主管商品金额帐,负责进仓、销售等的日常记载及按月与财会部门的对帐,并为其它人员代班.这样,使商品由进到销,每个环节都有人负责. 二、批发价记帐.财会部门对商品的进、销、 After delineating the accounting units, the warehouses at the grass-roots supply and marketing cooperatives became independent accounting units. They shouldered wholesale sales to collective stores and individual traders, and allocated sales to the internal departments of the company, such as municipalities and distribution stores. This is different from retail commodity circulation. There is a difference between the three-tier wholesale companies. How do we organize the accounting of the grassroots supply and marketing cooperatives warehouse? I think the accounting method that combines the use of wholesale price accounting and commodity management responsibility system is more appropriate. Its basic content is: First, establish a physical responsibility system The warehouse is divided into several physical responsible groups according to the types and types of operations, and is responsible for the quantity and quality of the operating commodities. The physical responsible group should clearly define the division of responsibilities within the group and can designate the physical person in charge, the custodian, and the drafter according to the size of the business. , cashier (can collect money from several physical responsible groups). The person-in-charge is in charge of the product amount account, responsible for the daily records of warehouse entry, sales, etc., and monthly and accounting department reconciliation, and for other personnel on behalf of the class In this way, from the point of entry to the point of sale, there is a person responsible for each link. Second, the wholesale price is accounted for. The accounting department enters and sells goods,