Retail and wholesale trade. Wholesale. Retailers

Business

Trade has always been a major productlife activity of any society. In ancient times, those countries that contributed to the development of sales on its territory, not only strengthened the power, but also additionally created the common wealth of all, without exception, the population. The first trade consisted in the exchange of surpluses of its products, at that moment there were no standards, so everything happened just in the same quantity. Gradually, the main idea of such relationships became individual needs of man. In the modern world, there was retail and wholesale trade, which focused not only on a different number of buyers, but also on the specific features of businesses.

Features and functions of wholesale trade

This type of relationship includes the salein large quantities. Such volumes are purchased for resale or professional use in business. In other words, wholesalers are intermediaries between manufacturers and retailers. At their expense, the efficiency of the overall trading process is ensured. Wholesale trade is much more productive due to the scope of operations and more business contacts. Goods that are purchased from such enterprises are used for further resale or for business needs.

Functions:

marketing and motivation;
purchasing and creating a product range;
crushing large lots of goods into small quantities;
warehousing;
full or partial transportation;
acceptance of risk;
providing the necessary information about the market;
management services and consulting services.

Factors affecting the development of wholesale trade:

growth of mass production;
increased production for future use;
an increase in the number of intermediate stages before the end user.

Differences

Retail and wholesale trade have some features:

when selling large volumes, the location of the store is not particularly important;
work only with professional clients;
quite large volumes of transactions;
the trading area is large;
wholesalers only cashless settlement;
differences in tax policy.

Classifier of companies

Wholesale enterprises are of the following types:

Wholesalers-merchants are independent enterprises,who always have the full right to own the goods being sold. They can carry out as a full service cycle, which includes storage, installment for payment and delivery, and limited, requiring immediate payment of goods and not providing for delivery.
Brokers and agents. Such firms are in a sense intermediaries in the process of buying and selling, which for their services receive a certain amount of money and do not bear any responsibility for the goods.
Wholesale departments and offices of manufacturersbelong to one of the main varieties of trade, they work with the buyer directly and are the official representatives of a certain manufacturer.
Various specialized wholesalers. Are available in some branches of economy, collect the goods from small traders in large lots and sell to large enterprises.

Wholesale accounting

The choice of an account depends on the type of activityfirm. The following are used in the Chart of Accounts: 41 - "Goods" and 45 - "Goods shipped". Account 41 is needed to control the data on the availability and movement of inventory items, regardless of the manner in which they are acquired. Accounting takes place at the actual cost, namely - the costs of the company to purchase it without taxes. 45 account is used to account for the movement of shipped products, sales proceeds. Additionally, finished products are taken into account here, which are given on the terms of the commission. The cost of goods is calculated from the actual production cost and the cost of shipping products.

There are such kinds of wholesale trade:

realization from a warehouse;
sale in transit.

According to the law, revenue forThe sold goods are displayed in the accounting department at the time of shipment. Simply put, immediately after the actual shipment, the accountant reflects this transaction in the bookkeeping, even if the payment has not yet passed. Revenue is considered to be cash received for the goods, in accounting it looks as follows - Д-т 62 / К-т 90.1 "Revenue". The next operation is the reflection of the tax.

The most necessary accounting entries

The following are used for accounting:

the account of the arrived goods - Д-т 41 / К-т 60 /;
reflection of VAT - Д-т 19.3 / К-т 60;
reduction of debts to the supplier - Д-т 60 / К-т 50, 51;
advance payment to the supplier - Д-т 60 / К-т 50, 51.

Different types of wholesale trade do not affect the basis of accounting.

Retail

This type of relationship is aSale of goods to the end user for their own needs without further resale. An indispensable attribute is a cash register and a check. A retail store must meet certain characteristics:

the area of the retail space;
number of product names;
level of service;
technology of product placement.

The main basis of this trade is a surcharge- the difference between the purchase price and the sale price, it is the margin that is the main income. The main purpose of retail trade is to provide maximum convenience when offering goods to the consumer regardless of personal capabilities. Distinguish the following types of retailers:

by the breadth of the range;
by price level;
by the nature of the service.

The above types of trade can be combined andcreate a new direction, such as wholesale and retail trade. It is a mixed form of relationships that are usually committed through trading houses or distributors. With this type of relationship, wholesale transactions of small and medium size occur, they are carried out from the warehouse of the outlet.

Retailers

The main factors for the classification of enterprises are:

commodity assortment;
price level;
concentration of the trading network;
type of ownership;
level of services;
service feature.

The most common enterprises

In retail trade, each enterprise belongs to a certain group:

Specialty stores - carry outtrade in a certain group of goods. Their main task is to satisfy the requests of certain target markets. There are no other goods on their shelves.
Department stores are large enterprises thatsell a wide range of different products. Here each group is divided into a separate department, which is a specialized store of a full range. In such places there is no self-service, the presence of the seller and the counter is mandatory.
Supermarkets - are engaged in meeting the needs of potential buyers in food products. The peculiarity is that there is self-service, low prices and a large amount of sales.
Supermarkets - the presence of a large tradingthe area and assortment of various goods, the minimum labor costs of sales personnel. It has both self-service and full-service departments. The calculation takes place after making all purchases when leaving the store.
Hypermarkets - the sales area has a giantsizes, product range is represented by a huge number of different product names. The main principles are: low prices, extended work schedule, large parking lot, self-service. In such stores you can not only make food purchases for a long time, but also buy any goods that belong to other groups.
Shops of daily demand - smallsize, they work with certain goods of a small assortment. Are located near to buyers and provide only the running goods which are released through a counter. These are small shops, located either in residential buildings or not far from them.

Retail and wholesale trade have their own implementation points that meet certain standards.

Unconventional forms of sales

Earlier purchases could be made only incertain places. To do this, you had to visit the store, select the goods and immediately make money for it. This form has always had shortcomings: a lot of time, lack of necessary goods, and others. Today, there are other forms of trade that are great for goods with small turnover:

Order by phone - there is a collection of your orders in the phone mode, after which you receive delivery to the specified address at a convenient time.
Vending machines - provide round-the-clock sales with full self-service.
Service orders with discounts - assistance to certain groups of people who make a purchase with discounts.
Trade in raznos - when sellers come to your home.

Retail and wholesale trade have many differences, but they together create the economic situation of any city and even state.