五金公司零售商店核算一贯实行“售价金额核算”。按经营品种划分门市部,明确实物负责人,只核算金额不核算数量。由于这种方法不记载各种商品数量增减变动情况,不能提供每一种商品的动态和静态资料,月末盘点时,发现差错说不清,造成人人思想背包袱,国家财产受损失。为了解决这一问题,我们进行了反复的研究,大家一致提出,必须在“售价金额核算”内容不变的基础上,由门市部恢复设置零售商品数量帐。具体作法是:(1)记好购进商品数量帐。根据经营的品种多,商品动态面大的特点,商品数量帐由各柜组管理,每次进货经认真验收后把验收单分到各柜组按品名记帐。(2)记好销售商品数量帐。售货时每个营业员都有专用售货卡,卖一笔填一笔, Hardware company retail store accounting has always been the implementation of “sales amount of money accounting.” Divided by the operating varieties shops, a clear in-kind person in charge, only accounting the amount of non-accounting quantity. Because this method does not record changes in the number of changes in the number of commodities, can not provide dynamic and static information for each commodity, the end of the inventory, the error can not be found, resulting in the backpack of all people thinking, the loss of state property. In order to solve this problem, we conducted repeated studies. All of us unanimously pointed out that it is necessary to resume the establishment of the retail sales volume account by the sales department on the basis of the same content of the “sales price amount accounting.” Specific practices are: (1) remember good purchase quantity of goods account. According to the variety of products in operation, the dynamic characteristics of goods are large. The quantity of goods is managed by each cabinet group. After each purchase is seriously checked, it is divided into acceptance groups and assigned to each cabinet group for account name. (2) Remember sales volume of goods account. Each salesperson when sales have a dedicated sales card, sell a fill a pen,