The well-known abbreviation C&M is inventory, a whole block of funds called current assets, without which not a single production process can operate. Typically, inventory is the basis for processing materials into a product produced by a company. Let's talk about inventory items: composition, accounting, movement and place in the strict hierarchy of the balance sheet.

Getting to know the goods and materials

The decoding of this concept combines general information about inventories and includes several types of funds, classified as follows:

Raw materials and supplies;

Spare parts;

Semi-finished products of our own production in warehouses;

Purchased and finished products;

Construction Materials;

Fuel and lubricants;

Returnable waste and useful residues;

Household equipment;

Tara.

Inventory and materials are working capital, objects of labor used for business needs, consumed in the production process and increasing the cost of the manufactured product. Inventories are the most liquid (after financial assets) assets of a company. The period of effective use of materials does not exceed 1 year.

Inventory accounting

Like all assets, inventories must be accounted for, and for this purpose several balance sheet accounts are provided and a number of unified primary documents and synthetic accounting registers have been developed. In the balance sheet, inventory items are accumulated in the second section “Current assets”. It reflects the balance of inventories in monetary terms at the beginning and end of the reporting period.
Information about the availability of inventories in the balance sheet is the final result of the accounting work carried out, information about the dynamics of the movement of materials is reflected in primary documents and generalized registers - order journals and materials accounting sheets.

Admission

Receipt of inventory materials is usually carried out as follows:

Purchase for a fee from supplier companies;

Mutual exchange in barter transactions;

Free supply from the founders or higher organizations;

Capitalization of products produced in-house;

Receipt of useful residues during the dismantling of obsolete equipment, machines or other property.

Any receipt of supplies is documented. For valuables purchased from suppliers using invoices and invoices, a receipt order f is made in the storeroom. No. M-4. It becomes the basis for entering information about the quantity and cost of inventories into the warehouse accounting card f. No. M-17.

When making deliveries without an accompanying invoice or identifying differences in the cost or quantity of materials actually received with information in the documents, an acceptance certificate f. No. M-7. It is compiled by a special authorized commission, which receives materials based on actual availability and discount prices. The total surplus is subsequently reflected as an increase in debt to the supplier company, and the identified shortage of goods and materials is the reason for filing a claim against it.

Receipt of materials by the forwarder or other representative of the recipient company at the supplier's warehouse is formalized by issuing a power of attorney f. No. M-2 or M-2a - a document authorizing the receipt of goods and materials on behalf of the enterprise. For the arrival of materials of one's own production in the storeroom, a requirement-invoice f. No. M-11.

Useful residues coming from the dismantling of production equipment, buildings or other assets are included in the warehouse according to the act f. No. M-35, which indicates the object of dismantling, quantity, price and cost of incoming returnable waste.

Features of pricing in materials accounting

The completed documents for the receipt of goods and materials are transferred to the accountant who maintains the relevant records. The accounting policy of the enterprise accepts one of two existing options for cost accounting of inventories. They can be accounted for at actual or accounting prices.

Actual prices of inventory items are the amounts paid to suppliers in accordance with concluded agreements, reduced by the value of refundable taxes, but including payment of costs associated with the purchase. This accounting method is used mainly by companies with a small range of inventories.

Accounting prices are set by the enterprise independently in order to simplify cost accounting. This method is preferable if there are many types of values ​​in the enterprise. Let's look at the differences between prices using the examples given.

Example No. 1 – accounting when using actual cost

Argo LLC purchases office supplies for office work for a total amount of 59,000 rubles including VAT. The accountant makes notes:

D 60 K 51 – 59,000 – invoice paid.
D 10 K 60 – 50 000 – capitalization of inventory items.
D 19 K 60 – 9,000 – VAT on purchased inventories.
D 26 K 10 – 50,000 – write-off of inventory items (products issued to employees).

Discount prices

This method involves the use of balance sheet account No. 15 “Procurement/purchase of inventory items”, the debit of which should reflect the actual costs of purchasing inventories, and the credit their accounting price.

The difference between these amounts is debited from the account. 15 on account No. 16 “Deviations in the cost of inventory items.” Total differences are written off (or reversed in case of negative values) to the main production accounts. When selling inventories, differences from the variance account are reflected in the debit of the account. 91/2 “Other expenses”.

Example No. 2

PJSC Antey purchased paper for work - 50 packages. In the supplier's invoice, the purchase price is RUB 6,195. with VAT, i.e. the price of 1 package is 105 rubles, with VAT – 123.9 rubles.

Accounting entries:

D 60 K 51 – 6,195 rub. (paying the bill).
D 10 K 15 – 5,000 rub. (posting of paper at book price).
D 15 K 60 – 6,195 rub. (the actual price is fixed).
D 19 K 60 – 945 rub. (“input” VAT).

The accounting value was 5,000 rubles, the actual value was 5,250 rubles, which means:

D 16 K 15 – 250 rub. (the amount of excess of the actual price over the book price is written off).

D 26 K 10 – 5,250 rub. (the cost of paper transferred to production is written off).

At the end of the month, deviations taken into account in the debit of the account. 16, are written off to cost accounts:

D 26 K 16 – 250 rub.

Storage of goods and materials

Stored assets are not always reflected on balance sheet accounts as acquired. Sometimes a company's storerooms contain materials that do not belong to the company. This happens when warehouse space is rented out to other enterprises or goods and materials belonging to other companies are accepted for safekeeping, i.e. they are responsible only for the safety of goods and materials.
Such materials do not participate in the production process of the organization and are taken into account on the balance sheet in account 002 “Inventory and materials accepted for safekeeping.”

The transfer of goods and materials for safekeeping is formalized by drawing up appropriate agreements that fix all the main terms of the contract: terms, cost, circumstances.

Disposal of inventory items

The movement of materials is a normal production process: they are regularly released for processing, transferred for their own needs, sold or written off in the event of emergencies. The release of supplies from the storeroom is also documented. Disposal accounting documents are different. For example, the transfer of limited materials is formalized with a limit-fence card (form M-8). When consumption rates are not established, the supply is made upon request - invoice f. M-11. The sale is accompanied by the issuance of an invoice f. M-15 for release of goods and materials to the side.

Valuation of inventory items during release

When releasing inventories into production, as well as during other disposals, inventory items are assessed using one of the methods, which is necessarily stipulated by the company's accounting policy. They are applied for each group of materials, and one method is valid for one financial year.

Inventory materials are assessed by:

Cost of one unit;

Average cost;

FIFO, i.e. at the price of the first materials at the time of acquisition.

The first of these methods is used for inventories used by companies in an unusual manner, for example, when producing products from precious metals, or with a small range of groups of materials.

The most common method is to calculate the price using the average cost. The algorithm is as follows: the total cost of a type or group of materials is divided by the quantity. The calculation takes into account inventory balances (quantity/amount) at the beginning of the month and their receipt, i.e. such calculations are updated monthly.

In the FIFO method, the cost of materials upon disposal is equal to the value of the acquisition price at an earlier date. This method is most effective if prices rise and loses relevance if the emerging situation provokes a fall in prices.

Accounting entries for disposal of inventory items

D 20 (23, 29) K 10 – transfer to production.
D 08 K 10 – leave for self-construction.
D 91 K 10 – write-off upon sale or gratuitous transfer.

Analytical accounting of inventory items is organized in storage areas, i.e. in storerooms, and represents the mandatory maintenance of accounting cards for each item of materials. The responsible persons are storekeepers, and the controllers are accounting workers. At the end of the month, the storekeeper displays the balances of inventory items on cards, which indicate the movement, beginning and ending balances, the accountant checks them with the documents and certifies the accuracy of the storekeeper's calculations with a signature in a special column of the card.

In accounting, based on documented transactions, the accountant displays the balance of inventories in value terms, which is recorded in the second section of the balance sheet as the cost of inventory items. A breakdown of the balances for each item is given in the materials accounting statement.

Accounting for industrial inventories.

Inventory - This is the asset that is the main one on the balance sheet of many enterprises. The scope of its use is extremely wide: from ordinary resale to participation in the production process and services. That is why inventory accounting takes place not only in the general accounting system, but also in many automated accounting programs.

There is a group of persons (both individuals and legal entities) engaged in business, for whom goods and materials are the main object of accounting work. These are private entrepreneurs, and small enterprises on a single tax, as well as large companies whose remote divisions (warehouses) keep separate records of inventory items. For some, the trade specifics of accounting with the quantitative and final characteristics of inventory items are important, for others, the production specifics of accounting for inventory items are important. Some users are content with simple standard settings for an automated inventory accounting system; for others, it is extremely important to have a universal system that is customizable and allows you to automate the accounting of both trade and production activities.

In the process of documenting the primary accounting of materials, it is necessary to use the relevant regulatory documents.

Material, raw material and fuel resources are among the most important in an enterprise, therefore documenting the receipt, availability and expenditure of these resources is a fairly responsible process that should provide the necessary information both for accounting and for control and operational management of the movement of material assets.

The main standard documents for the posting of materials are Invoices, Waybills, Receipt orders, Acceptance acts, etc.

Materials arriving at the warehouse are carefully checked to ensure that their quality, quantity, and range comply with the delivery conditions and accompanying documents. If no discrepancies are found, the materials are accepted. In this case, there are two options for registering a receipt: directly on the supplier’s document or by issuing a Receipt Order. In the first case, acceptance stamps are placed on one copy of the document (supplier), which is signed by the financially responsible person, and a Receipt Order (form M-4) is drawn up on the second copy. Receipt orders are used for quantitative and total accounting of materials coming from suppliers or from processing.

In cases of discrepancies in quantity or quality with the data of the supplier’s accompanying documents, as well as for materials received without payment documents, a Materials Acceptance Certificate (form M-7) is drawn up. The act is drawn up by a commission appointed by the head of the enterprise, which includes the warehouse manager, a representative of the supply department (or the appropriate person), etc. In this commission, the participation of a representative of the supplier is mandatory, and in his absence (for example, due to distance) - a representative of another uninterested organizations. The act is drawn up in two copies. This Act is the basis for the accounting department to post materials actually accepted. The receipt order is not filled in.

When receiving cargo from a railway station, the forwarder is obliged to check the compliance of the number of packages that arrive and the markings on them with the data of the accompanying documents. If the cargo arrived in a serviceable wagon without signs of tampering, the forwarder must obtain a random check of the weight and condition of the arriving materials.

If, upon acceptance of the cargo, discrepancies are identified with the data specified in the transport documents, or questions arise regarding the integrity of the cargo (broken or damaged seal), a Commercial Report is drawn up. This act is the basis for filing claims against the railway or shipping company for damages.

Material assets received from the supplier by road transport are recorded in the warehouse on the basis of the Bill of Lading received from the shipper.

If material assets, for example, sheet iron, are received in one unit of measurement (by weight), and spent in another (by account), then their receipt, storage and release must be reflected in all documents in two units of measurement.

If cargo arrives at the warehouse without documents, the supply department issues an order to the warehouse to accept the cargo without documents. The warehouse manager submits orders to the accounting department along with receipt orders.

To receive materials from a non-resident supplier, the buyer must issue a power of attorney to the forwarder (or a representative of the supply department), Power of Attorney t.f. M-2 is registered in the Register of Powers of Attorney. It is necessary to establish strict control over the timely receipt of materials and the return of unused orders.

For small purchases of materials for cash (for example, office supplies), the accountable person is required to hand over the materials to the warehouse, and the storekeeper must put a date stamp, Receipt Order number and signature on the supplier's invoice.

It is necessary to receive invoices from the bank daily f. No. 868, check their compliance with the receipt of material assets at the enterprise warehouse (supply department) and control the timeliness of their payment (finance department of the enterprise, and in a small enterprise - chief accountant).

In the event of a long absence and stay in transit of material assets, it is necessary to take measures to search for the cargo.

Control of the timely receipt of materials is carried out by the supply department and accounting department, and taking operational measures to search for cargo is assigned to the supply department, manager, etc.

It is necessary to ensure timely registration of receipt of materials, this should be monitored by accounting employees (materials department or chief accountant of a small enterprise).

In practice, it happens when production stocks arrive at the warehouse without supplier invoices. Such deliveries are called uninvoiced. Accounting must organize separate accounting of payments for these materials and take measures to timely receive invoices from suppliers.

If cargo arrives at the warehouse without documents, the supply department issues an order to the warehouse to accept the cargo without documents. The warehouse manager presents orders to the accounting department along with receipt orders.

Warehouses can also receive materials from their workshops - these are products of their own production and excessively received and unused materials, as well as materials received from the liquidation of fixed assets, low-value and wear-out items, manufacturing defects, and waste. These materials are received at warehouses using Invoices-requirements (form M-11).

An invoice for the return from the workshop to the warehouse of materials not used in production is issued only if the materials were not issued according to the limit card, since it provides for accounting for the return of materials released for production.

The release of materials into production is their release directly for the manufacture of products, as well as for repair and household needs.

Materials for production must be released in strict accordance with limits established on the basis of material consumption rates per unit of product and monthly production plans.

The main documents reflecting the release of materials from the warehouse are limit cards, requirements, and invoices.

The release of materials for on-farm needs is formalized by requirements that represent the unity of administrative and supporting documents. The release of recurring materials can be issued with limit-receipt cards, which combine an administrative document containing a limit (limited quantity) of release, and a cumulative supporting document that confirms the multiple release of materials from the warehouse against the limit. Limit and intake cards are filled out by the planning and production department on the eve of receiving the material (month) and are endorsed by the supply department.

Limit cards indicate the monthly supply to a given workshop (individual - employee) of materials of a certain nomenclature number (or several numbers).

The limit is determined based on the production program of the workshop and the current standards for material consumption, taking into account the existing balances of unused materials in the workshops at the beginning of the month. The limit can be set for each order separately.

Limit cards are issued in two copies: one is transferred to the consumer workshop before the beginning of the month, the other to the warehouse. It is advisable to print them on paper of different colors in order to more clearly distinguish a workshop copy from a warehouse copy.

The issued limit and intake cards are registered by the supply department in the register, a copy of which, after distributing the cards, is submitted to the accounting department to control the timely delivery of limit and intake cards to the accounting department (accountant).

The warehouse manager (or storekeeper) makes a note on the amount of material released in both copies of the limit-fence card and determines the remainder (balance) of the unused limit. The fact of release is confirmed by two signatures: the warehouse manager and the recipient of the materials.

At the end of the month or after using the limit, limit cards are handed over to the accounting department.

The release of inventory items to third parties is carried out on the basis of contracts, orders and other documents and a written order from the head of the enterprise. It is formalized by the supply department (or the appropriate person) by issuing an Invoice for the release of materials to the third party (standard form M-20).

The release, as well as the receipt of materials, is also documented with a consignment note.

Internal movement of materials from warehouse to warehouse is also documented with invoice M-11, delivery of production waste to the warehouse and return of unused materials in production is also recorded with invoice No. M-12.

The purchasing department of the purchasing enterprise carries out operational records of the fulfillment of contracts by suppliers and buyers of materials. In this case, a special journal is opened to record the receipt of goods, in which the supply department is obliged to: register all documents of incoming goods; check the compliance of the supplier’s documents with the contract; note the implementation of funds; give an order to the authorized person to receive and deliver the cargo (in case of receipt of materials by rail or waterway); transfer primary documents to the accounting or financial department.

Thus, the supply of material resources to each enterprise is the unity of two processes: a) transportation and delivery to the enterprise of ordered and purchased material resources on the basis of relevant primary documentation; b) registration of debt and payment to suppliers of material assets received from them.

The purchasing company is obliged to control the delivery of the cargo, organize its acceptance and shipment, and appropriate storage in a warehouse or other places. Responsibility for the delivery of cargo and its safety in transit lies with the organization transporting the cargo, on the basis of properly executed transport documents.

The buyer accepts the cargo in quantity and quality at his warehouse. It is also possible to receive the cargo by self-pickup, when the buyer’s representative receives the cargo at the supplier’s warehouse by proxy and removes it with his own transport. The buyer's responsibility for the material assets received arises from the moment his representative signs the shipping documents for receipt of the cargo.

The acquisition of material assets in kind ends after they are received and posted to the buyer’s warehouse.

Business transactions that are not documented in primary accounting documents are not accepted for accounting and are not subject to reflection in accounting registers.

Primary accounting documents are accepted for accounting if they are compiled in accordance with the form contained in the albums of unified forms of primary accounting documentation.

Developed and approved unified forms of primary accounting documentation in accordance with Decree of the Government of the Russian Federation of July 8, 1997 No. 835 “On primary accounting documents” must be used by all organizations, regardless of their organizational and legal form.

In accordance with the Resolution of the State Statistics Committee of the Russian Federation dated March 24, 1999 No. 20 “On approval of the procedure for using unified forms of primary accounting documentation” in the unified forms of primary accounting documentation, in addition to forms for recording cash transactions, an organization can, if necessary, enter additional details. At the same time, all details of the approved unified forms of primary accounting documentation remain unchanged, including code, form number, document name.

Note!

Removing individual details from unified forms is not allowed.

If the organization has decided to make changes to already approved forms, then such changes must be formalized in the relevant organizational and administrative document of the organization.

The formats of the forms indicated in the albums of unified forms of primary accounting documentation are recommended. If necessary, the organization can change the format of the forms. In particular, columns and lines can be expanded or narrowed, additional lines and loose sheets can be included for the convenience of placing and processing the necessary information.

Accounting for inventories of organizations that are legal entities under the laws of the Russian Federation (with the exception of budgetary and credit organizations) must be carried out in accordance with the Accounting Regulations “Accounting for inventories” PBU 5/01, approved by the Order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n (hereinafter referred to as PBU 5/01).

The following are accepted for accounting as inventories, in accordance with paragraph 2 of PBU 5/01:

· raw materials, materials, and other assets used in the production of products intended for sale (performance of work, provision of services);

· assets intended for sale (finished products and goods);

· assets used for the management needs of the organization.

According to the Russian Encyclopedic Dictionary, raw materials are raw materials and materials that have previously been exposed to labor and are subject to further processing (for example, mined ore).

There are primary and secondary raw materials. Primary raw materials include the already mentioned mined ore, raw cotton, natural gas, and so on; secondary raw materials are finished products that have become unusable - scrap metal, waste paper, and others.

Materials are products that are consumed with changes in shape, composition, and condition in the manufacture of products, including materials involved in the assembly or production of goods for sale. The cost of materials is included in the cost of production.

According to paragraph 42 of the Guidelines for accounting of inventories, approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n “On approval of guidelines for accounting of inventories” (hereinafter referred to as Guidelines No. 119n), materials are a type stocks. Materials include raw materials, basic and auxiliary materials, purchased semi-finished products and components, fuel, containers, spare parts, construction and other materials.

Semi-finished products of own production are products the production of which is completed in one or more workshops, but are subject to further processing in other workshops.

Note!

Warehouse accounting data for inventories and operational accounting of their movement in the organization's divisions must correspond to the accounting data for inventories. The above provision is one of the main requirements for accounting of inventories.

Materials from the supplier's warehouses or from the transport organization are received by an authorized person of the organization.

The right of a person to act as a trustee of an organization when receiving material assets from suppliers is formalized by issuing powers of attorney (forms No. M-2 and No. M-2a). Unified forms of powers of attorney were approved by Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a “On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearable items, work in capital construction” (hereinafter - Resolution No. 71a).

The power of attorney is drawn up in the accounting department in one copy and issued to the recipient against signature.

Organizations in which the receipt of material assets by power of attorney is of a massive nature, use form No. M-2a and the issuance of these powers of attorney is registered in the logbook of issued powers of attorney. The magazine must be pre-numbered and laced. The recommended form of the power of attorney log should contain the following columns:

· No. of power of attorney;

date of issue of the power of attorney;

· validity;

· position and surname of the person to whom the power of attorney was issued;

· Supplier name;

· No. and date of the order (invoice, specification and other document replacing the order) or notice;

· receipt of the person who received the power of attorney and others.

After registering the power of attorney in the journal, the employee of the organization receiving material and production assets must sign the power of attorney.

Powers of attorney are issued only to persons working in this organization; the issuance of powers of attorney to other persons is not permitted. The power of attorney issued must be completely completed and must contain a sample signature of the person in whose name it is issued. According to paragraph 5 of Article 185 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), a power of attorney on behalf of a legal entity is issued signed by its head or another person authorized to do so by the constituent documents, with the seal of this organization attached. If a legal entity is based on state or municipal property, a power of attorney to receive or issue money and other property assets issued on behalf of such a legal entity must also be signed by the chief (senior) accountant of this organization.

A power of attorney for transactions requiring a notarized form must be certified by a notary, except as otherwise provided by law.

As a rule, powers of attorney are issued for 10 - 15 days, but in the case of receipt of inventory items as scheduled payments, a power of attorney can be issued for a longer period.

The validity period of a power of attorney in accordance with Article 186 of the Civil Code of the Russian Federation cannot exceed three years. If the term is not specified in the power of attorney, it remains valid for one year from the date of its execution. A power of attorney that does not indicate the date of its execution is void.

All material assets entering the organization must be promptly registered by the relevant warehouses.

In some cases, in the interests of production, it is advisable to send material assets directly to the relevant divisions of the organization, bypassing warehouses. However, such material assets are reflected in accounting as received at the warehouse and transferred to the workshop or site. In the primary receipt documents, a note is made that material assets were issued to departments in transit, that is, without delivery to a warehouse or storeroom. It should be noted that the list of materials that can be sent in transit to divisions and areas of the organization must be determined and formalized by order.

Material assets arriving at the organization's warehouse must be carefully checked in relation to their compliance with the range, quantity and quality specified in the supplier's documents.

Note!

Materials must be taken into account in the appropriate units of measurement, by weight, volume, count, and so on. The accounting price is also established using the same units of measurement.

In practice, there are often cases when materials are received in one unit of measurement, for example, in tons, and are released from the warehouse in another unit of measurement, for example, in liters. In such a situation, the acceptance for accounting and release of materials must be reflected in primary documents, warehouse cards and accounting registers simultaneously in two units of measurement. In this case, first the quantity is recorded in the unit of measurement that is indicated in the supplier’s documents, and then in brackets - the quantity in the unit of measurement in which the materials will be released from the warehouse.

If the supplier's documents indicate a larger or smaller unit of measurement than is accepted in the organization, such materials are accepted for accounting in the unit of measurement that is accepted in the organization.

Paragraph 50 of Methodological Instructions No. 119n states that if it is difficult to reflect the movement of material in two units of measurement, then you can transfer the material to another unit of measurement by drawing up a transfer act. In the act of transfer to another unit of measurement, you must indicate the amount of material in the units of measurement specified in the supplier’s documents and in the unit of measurement in which the material will be released from the warehouse. At the same time, the accounting price of the material is determined in a new unit of measurement. In the warehouse accounting card, entries on the acceptance of materials for accounting are made in the supplier’s unit of measurement, as well as in the new unit of measurement, with a reference to the act.

Paragraph 49 of Methodological Instructions No. 119n establishes that the acceptance and accounting of incoming materials, provided there are no discrepancies between the supplier’s data and actual data, is formalized by the relevant warehouses by drawing up receipt orders (form No. M-4). Instead of issuing a receipt order, it is allowed to affix a stamp on the supplier’s document, the imprint of which contains the same details as the receipt order. In this case, fill in the details of the stamp and put the next number of the receipt order, such a stamp is equated to the receipt order. Note that in addition to Methodological Instructions No. 119n, this is also indicated by the Letter of the Ministry of Finance of the Russian Federation dated October 29, 2002 No. 16-00-14/414 “On the preparation of documents for the acceptance and posting of materials.”

Receipt order (form No. M-4) used to account for materials coming from suppliers or from processing. A receipt order is drawn up for the actual quantity of material assets received by the financially responsible person in one copy on the day the assets arrive at the warehouse. In the event that incoming material assets contain precious metals and stones, the “Passport number” column is filled in in this form.

For bulk homogeneous cargo, such as ore, limestone, sand, crushed stone, coal and others, which arrive from the same supplier several times during one day, it is allowed to draw up a receipt order for the whole day. Each acceptance is recorded on the back of the receipt order. At the end of the day, the turnover is calculated and the total is entered into the receipt order.

In practice, there are often cases when, when receiving material assets, the financially responsible person reveals a discrepancy between the received materials and their assortment, quantity and quality specified in the supplier’s documents. In such a situation, a receipt order of form No. M-4 is not drawn up, but Certificate of acceptance of materials (form No. M-7). This act is also drawn up to formalize the acceptance of materials received without documents.

This act is the legal basis for filing a claim with the supplier or sender.

The act is drawn up by a commission, which must include a financially responsible person, a representative of the sender (supplier) or a representative of a disinterested organization.

The act is drawn up in two copies, one of which with the attached documents is transferred to the accounting department, and the other to the procurement or accounting department for sending a letter of claim to the supplier. If the organization has a legal department, then drawing up a letter of claim can be entrusted to this department.

Receipt orders and acts of acceptance of materials must be drawn up on the day of their receipt. In some cases, when individual batches of materials are in the process of technical acceptance or laboratory testing, the materials are accepted for safekeeping. In this case, the warehouse manager or storekeeper makes entries about such materials in a special book. Records in this book are kept with the division of materials: “Materials awaiting acceptance” and “Materials accepted for safekeeping.” In warehouses and storerooms, such materials must be stored separately and their consumption is not allowed until the results of acceptance are clarified.

Please note that materials purchased by accountable persons are also subject to delivery to the warehouse. Acceptance of such materials for accounting is carried out in accordance with the generally established procedure on the basis of supporting documents confirming their acquisition. Such documents can be invoices, soft checks for cash register receipts, invoices, purchasing acts when purchasing materials from the public. All of the listed types of documents and documents indicating that the materials have been paid must be attached to the advance report of the accountable person.

Accounting for the movement of materials in the warehouse for each grade, type and size is carried out in Materials accounting card (form No. M-17), filled in for each item number of the material. Entries in the card are kept by the financially responsible person on the basis of primary receipts and expenditure documents on the day of the transaction.

You can find out more about issues related to inventories in the book by the authors of BKR-Intercom-Audit CJSC “Inventory Inventories”.

We said above that goods, along with raw materials, supplies, and other assets, are accepted for accounting purposes as inventories.

The basis for recording transactions for the receipt of goods are the Unified forms of primary accounting documentation for recording trade operations, approved by Resolution of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132 (hereinafter referred to as Resolution No. 132).

According to clause 2.1.1 of the Methodological Recommendations for accounting and registration of operations for the receipt, storage and release of goods in trade organizations, approved by the Letter of Roskomtorg dated July 10, 1996 No. 1-794/32-5, the procedure and timing for the receipt of goods in terms of quantity, quality and completeness and its documentation are regulated by the current technical conditions, delivery conditions, purchase and sale agreements and instructions on the procedure for accepting consumer goods in terms of quantity, quality and completeness.

The transfer of goods to the buyer is formalized by shipping documents provided for by the terms of delivery and transportation of goods. These can be waybills, waybills, railway waybills, bills, invoices.

Goods purchased by a trade organization for resale may be delivered directly to its warehouse, or may be accepted by the trade organization outside its own warehouse.

Carrying out acceptance at its warehouse, a trade organization can certify the shipping document with its stamp; in this case, a power of attorney is not required. If acceptance is carried out outside the buyer’s warehouse (at the supplier’s warehouse, at a railway station, pier, at the airport), then receipt of the goods is carried out by the financially responsible person of the trade organization by proxy, which confirms the right of the financially responsible person to receive the goods. The procedure for registering a power of attorney was discussed above.

Clause 2.1.5 of the Methodological Recommendations for accounting and registration of operations for the receipt, storage and release of goods in trade organizations, approved by the Letter of Roskomtorg dated July 10, 1996 No. 1-794/32-5, determines that the procedure for accepting goods and documenting acceptance depend, in particular:

ü from the place of acceptance;

ü on the nature of acceptance (quantity, quality, completeness);

ü on the degree of compliance of the supply agreement with the accompanying documents (presence or absence).

Acceptance of goods by quantity and quality involves checking the compliance of the actual availability of goods with the data contained in transport, accompanying and (or) payment documents, and when accepting by quality and completeness - the requirements for the quality of goods stipulated in the contract.

Receipt of goods is processed in different ways - depending on the proximity of the office to the location of the warehouse. If the supplier's warehouse and office are located in the same place, then paperwork and delivery of goods occur simultaneously. The document for the release of goods in this case is the invoice.

If the warehouse of the supplier company is remote from the office, then the representative of the trade organization (materially responsible person) is issued a document to receive the goods, according to which material assets will be released to him at the warehouse. If there is no goods in the warehouse in the required quantity, the recipient is issued a new document - an invoice, which indicates the actual quantity of goods supplied. IN the invoice is indicated :

ü number and date of discharge;

ü name of the supplier and buyer;

ü name and brief description of the product;

ü quantity of goods;

ü price and total cost of the goods (including VAT), value added tax must be indicated on a separate line.

The invoice must be issued in 4 copies, the first two remain with the supplier (in the warehouse and in the accounting department), the remaining two are transferred to the buyer (in the accounting department and the financially responsible person). The invoice must be certified by the seals of the supplier and recipient and the signatures of financially responsible persons (one released the goods, the other accepted).

If the goods are in undamaged containers, then acceptance can be carried out by the number of pieces, gross weight or by the number of trade units and markings on the container. If the actual presence of the goods in the container is not checked, then it is necessary to make a note about this in the accompanying document.

If the quantity and quality of the goods correspond to the data specified in the shipping documents, then the accompanying documents (invoice, waybill and other documents certifying the quantity or quality of goods received) are stamped by the purchasing organization, which confirms the compliance of the accepted goods with the data specified in accompanying documents. The financially responsible person who accepts the goods puts his signature on the shipping documents and certifies it with the round seal of the trade organization.

To formalize the acceptance of goods in terms of quality, quantity, weight and completeness in accordance with the rules for acceptance of goods and the terms of the contract, it is used Certificate of acceptance of goods (form No.TORG-1), with set by members of the selection committee authorized by the head of the organization. Goods are accepted based on actual availability.

The number of copies of the act to be drawn up and the completeness of the attached documents is determined in each specific case.

To formalize the acceptance of inventory items that have quantitative and qualitative discrepancies with the data in the supplier’s accompanying documents, the following documents are used:

Act on the established discrepancy in quantity and quality when accepting inventory items (form No. TORG-2), drawn up for domestic goods in four copies;

- Act on the established discrepancy in quantity and quality when accepting imported goods (form No. TORG-3), compiled for imported goods in five copies.

Note!

If, at the time of acceptance of the goods, a discrepancy between the gross weight and the weight indicated in the accompanying documents is revealed, the buyer must not open the container and packaging. If, while the gross weight is correct, a shortage of goods is established during the check of the net weight or the number of commodity units in individual places, then the buyer has the right to suspend acceptance of the remaining cargo. The containers, packaging of opened items and the goods contained in them must be preserved and then handed over to a representative of the sender’s organization.

· Act on acceptance and transfer of fixed assets (except for buildings, structures) (form No. OS-1);

· Act on the acceptance and transfer of groups of fixed assets (except for buildings, structures) (form No. OS-1b).

The acts are approved by the heads of the recipient organization and the donating organization and are drawn up in at least two copies. The act must be accompanied by technical documentation related to this fixed asset item.

In the process of economic activity, material assets arrive at warehouses and storerooms not only from suppliers. Their internal movement is also carried out from the organization’s departments to storerooms and warehouses. Paragraph 57 of Methodological Instructions No. 119n establishes that that delivery of materials to warehouses by departments should be documented with invoices for internal movement of materials in cases where:

· products manufactured by divisions of the organization are used for internal consumption in the organization or for further processing;

· materials are returned by departments of the organization to a warehouse or workshop storeroom;

· waste from production of products (performance of work), as well as defects are handed over;

· delivery of materials received from the liquidation (disassembly) of fixed assets is carried out;

· other similar cases.

Operations for the transfer of materials from one division of the organization to another are also documented with invoices for the internal movement of materials.

Resolution No. 71a developed for these purposes form No. M-11 “Demand-invoice” , used in cases where material assets are moved between structural divisions of an organization or between financially responsible persons.

The invoice is drawn up by the financially responsible person of the structural unit that delivers the material assets. One of the two compiled copies of the invoice serves as the basis for the delivering warehouse to write off valuables; on the basis of the second copy, the receiving warehouse accepts these values ​​for accounting. The invoice is signed by the financially responsible persons of both the delivering and receiving departments and is submitted to the accounting department to record the movement of materials.

It should be noted that the same invoices are used to document the delivery of on-demand and unused materials to the warehouse, as well as the delivery of waste and defects.

Paragraph 90 of Methodological Instructions No. 119n determines that internal movement of materials is also considered as their release to warehouses (storerooms) of organizational units and to construction sites.

In the case when the release of materials to departments is carried out without indicating the purpose of use of the materials, such release is also taken into account as an internal movement, and the materials are considered to be issued to the department that received them. The department that received the materials draws up a consumption report for the amount of materials actually consumed. The specific procedure for drawing up an expense report, as well as the list of departments that can apply it, are established by the organization. This act must reflect:

ü name of the received materials;

ü quantity, accounting price and amount for each item;

ü number and (or) name of the order, product, product for the production of which the materials were used;

ü quantity of manufactured products or volumes of work performed.

The drawn up act is the basis for writing off materials from the reporting unit of the unit that received them.

In case of movement of goods between structural divisions or materially responsible persons of the organization, in accordance with Resolution No. 132, Invoice for internal movement, transfer of goods, containers (form No. TORG-13) , drawn up in two copies by the financially responsible person of the warehouse or department handing over inventory. The first copy of the invoice remains in the delivery department and serves to write off inventory items, the second is transferred to the department receiving the values ​​and serves to accept them for accounting.

The invoice is signed by the financially responsible persons of the deliverer and recipient and submitted to the organization’s accounting department to record the movement of inventory items.

Within an organization, not only materials and goods, but also fixed assets are moved from one structural unit to another. To register and record such movements, it is used Invoice for internal movement of fixed assets, form No. OS-2, approved by Resolution No. 7.

The invoice is issued by the transferring unit in triplicate and signed by the responsible persons of the structural units of the recipient and the deliverer. The first copy is transferred to the accounting department, the second remains with the financially responsible person of the unit transferring the fixed asset, and the third copy is transferred to the unit receiving the fixed asset.

Data on the movement of fixed assets is entered into the inventory card or book of accounting of fixed assets (forms No. OS-6, No. OS-6a, No. OS-6b).

Material assets can be released from the warehouse into production, as well as in the event of their sale and disposal for other reasons.

Release of material into production is the issuance of materials from a warehouse or storeroom directly for the manufacture of products, performance of work and provision of services, as well as for the management needs of the organization.

Depending on how the warehouse structure is organized, materials are released in accordance with established standards and in appropriate units of measurement as follows:

ü either to the warehouses of the organization’s divisions and from there directly to production - to sites, to teams and to workplaces;

ü or directly to departments if they do not have warehouses.

Note!

Storekeepers release materials from the warehouse to strictly defined employees. Lists of persons who have the right to receive materials from warehouses, as well as samples of their signatures, must be agreed upon with the chief accountant of the organization and brought to the attention of financially responsible persons who issue materials.

The release of materials into production from department warehouses directly to sites, teams and workplaces is carried out in the manner established by the head of the department.

Let's consider what primary documents are used to document the release of materials from the warehouse.

We noted above that the issuance of materials is carried out in accordance with established standards, that is, the release of materials into production must be carried out on the basis of pre-established limits. Such limits are established on the basis of material consumption standards and production programs developed in the organization.

To register the release of materials according to approved limits, it is used Limit-fence card (form No. M-8). This document is also used for ongoing monitoring of compliance with established limits for the supply of materials, and is also a supporting document for writing off material assets from the warehouse. The issuance of the limit-fence card is carried out by the divisions of the organization that are entrusted with the functions of supply or planning.

For each name of material, two copies of the document are issued, one of which is transferred to the structural unit before the beginning of the month, and the other to the warehouse. As a rule, a limit card is issued for a month, but if the movement of materials in an organization is small, then this document can be issued for a quarter. A separate limit and intake card is issued for each warehouse.

When issuing materials, the storekeeper notes in both copies of the document the date and quantity of materials issued and displays the remainder of the limit according to the item number of the material. The warehouseman signs the recipient's limit and intake card, and the recipient signs the warehouse's limit and intake card.

After using the limit, the warehouse manager or storekeeper hands over the limit-fence cards to the accounting department. Regardless of whether the limit is used or not, at the beginning of the month all limit cards for the previous month must be turned in. If the card was issued for a quarter, it must be returned at the beginning of the next quarter.

Before delivery of warehouse copies of limit-fence cards, the data contained in them is verified with the data of card copies that are held by recipients of material assets. The completed reconciliation is confirmed by the signatures of the warehouse manager (storekeeper) and the responsible person of the department that received the materials.

To reduce the number of primary documents, it is recommended to issue materials in Material accounting cards (form No. M-17). In this case, the limit intake card is issued in one copy and on its basis the operation of releasing materials is carried out. The storekeeper signs the limit-fence card, and the recipient of the materials signs the materials accounting card.

When registering the issue of materials without registering consumable documents, warehouse cards are submitted to the accounting department according to the register at the end of each month. Based on the cards, accounting employees compile the appropriate accounting registers, after which the warehouse accounting cards are returned to the warehouse.

Accounting for the return of materials not used in production is kept in the same form, and no additional documents are drawn up.

If necessary, with the permission of the head of the organization, chief engineer or other authorized persons, excess supply of materials is allowed, as well as the replacement of some types of materials with others. If materials are issued in excess of the limit, the inscription “Above the limit” is written in the primary documents.

As a rule, large organizations carry out centralized delivery of materials from the organization's warehouses to the warehouses of the divisions and directly to the sites and workplaces of the divisions. In this case, a special operational document for vacation is drawn up - a “plan-map”. It reflects the established limits and calendar dates for submitting materials to departments. The plan-map form is not provided for in the albums of unified forms of primary accounting documents and must be developed by the organization independently. Based on this document, the warehouse employee issues an invoice for the release of materials within the established limit. In this case, the requirement may be applied - invoice (form No. M-11), invoice (form No. M-15).

All primary accounting documents for the release of materials from warehouses and storerooms to organizational units must indicate:

ü name of the material;

ü quantity of material, its price and total amount;

ü purpose of the material (name of the order, product, product for the manufacture of which materials are supplied, or name of the costs).

The release of materials from the organization's warehouse in the event of their sale is carried out by warehouse workers on the basis Invoice for the release of materials to the side (form No. M-15). This form is used to record the release of material assets:

ü to third parties on the basis of contracts and other documents;

ü farms of your organization located outside its territory.

The first copy of the invoice is transferred to the warehouse for the release of materials, and the second copy is transferred to the recipient of the materials.

The main document used to formalize the sale (release) of inventory items by a trade organization to a third party organization is Consignment note (form No.TORG-12), approved by Resolution No. 132 and drawn up in two copies. The first remains in the organization handing over inventory, and on its basis they are written off. The second copy is transferred to a third party and is the basis for accepting inventory items for accounting.

When transporting goods by road, a Consignment Note (Form No. 1-T) is issued, approved by Resolution of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78 “On approval of unified forms of primary accounting documentation for recording the work of construction machinery and mechanisms, work in road transport” .

The procedure for issuing a consignment note was established by the joint Instruction of the Ministry of Finance of the USSR No. 156, the State Bank of the USSR No. 30, the Central Statistical Office of the USSR No. 354/7 and the Ministry of Automotive Transport of the RSFSR No. 10/998 of November 30, 1983 “On the procedure for payments for the transportation of goods by road.”

According to paragraph 5 of this Instruction, the shipper does not have the right to transfer, and the motor transport organization does not have the right to accept for transportation, cargo that is not documented with waybills. This applies to all transportation performed by freight vehicles, regardless of the terms of payment for its work.

It should be remembered that the consignment note, in accordance with paragraph 6 of the Instructions, is the only document used for writing off inventory from shippers and accepting them for accounting from consignees, as well as for warehouse, operational and accounting.

The consignment note (hereinafter referred to as the CTN) is drawn up in four copies, but by agreement of the motor transport organization and the shipper it can be drawn up in five copies. Each copy of the TTN must be certified by the signature, seal or stamp of the shipper.

ü name of the recipient of the cargo;

ü name of the cargo;

ü quantity, weight of the cargo transported, method of determining the weight;

ü type of packaging;

ü method of loading and unloading;

ü time of delivery of the vehicle for loading and time of completion of loading.

In cases where it is not possible to list all the names and characteristics of the released inventory items in the TTN “Cargo Information”, an invoice in the form No. TORG-12 should be attached to it.

In these cases, the TTN indicates that a specialized form is attached as a product section, without which the TTN is considered invalid and should not be used for settlements with shippers and consignees, as well as for accounting for completed transportation volumes and calculating wages to the driver.

If one vehicle transports cargo to several recipients, then the TTN is issued for each shipment of cargo to each recipient separately.

As a rule, the consignment note is drawn up by the shipper, but the agreement may provide for the registration of the consignment note by the motor transport organization carrying out the transportation of goods.

If the consignment note is issued by the consignor, then motor transport organizations have the right to check the information specified in the consignment note, and the consignor and consignee are responsible for the consequences of incorrect, inaccurate and incomplete reflection of information in the consignment note.

Acceptance of cargo for transportation is confirmed by the signature of the driver-forwarding agent in all copies of the consignment note, while the shipper has no right to demand that the driver accept the cargo using any other documents other than the consignment note.

The first copy remains with the shipper and is intended for writing off inventory items.

The second, third and fourth copies of the TTN are given to the driver, of which:

the second copy is handed over to the consignee and is intended for acceptance for accounting of inventory items;

the third copy is attached to the invoice for transportation and serves as the basis for the settlement of the motor transport enterprise with the shipper (consignee);

the fourth copy is attached to the waybill and serves as the basis for recording transport work.

When handing over the cargo, the driver presents three copies of the TTN to the consignee, who certifies the receipt of the cargo with his signature and seal (stamp) in the consignment note, simultaneously indicating in all copies the time of arrival and departure of the vehicle.

The consignment note consists of commodity and transport sections. The commodity section is used to write off inventory items from the shipper's warehouse and accept them for accounting by the consignee, the transport section is used to record transport work and make payments for services rendered for the transportation of goods.

For more detailed information on issues related to the organization of warehouse accounting of various inventory items, registration of receipt of material assets at the warehouse, internal movement and issuance of material assets, as well as storage of assets in a warehouse, you can read the book by the authors of BKR INTERCOM-AUDIT JSC "Organization of warehouse accounting."

The successful operation of an enterprise consists of the total impact of various factors and the competent performance of key functions. It is worth noting that correct accounting of goods can be considered one of the main conditions for the stable operation of the company.

Inventory control

This concept is used to define constant quantitative and grading accounting carried out in a warehouse. Without accounting, it is difficult to ensure their safety. For this process, a materials warehouse card is used, which is a form approved by law for recording the movement of materials of a particular type, size and grade in the warehouse. They are filled in for each item number of the material. They are managed by a financially responsible person, for example a warehouse manager or a storekeeper.

Before entrusting the warehouseman with the material reserves of the enterprise, as a rule, an agreement is concluded with him. It describes the types of work the employee performs and the extent of responsibility in the event of loss or damage to products stored in the warehouse.

Organization of warehouse accounting

A well-organized process of accounting for materials located in the warehouse is a very important and necessary segment of the organization’s activities. For efficient warehouse operation, two common accounting systems are used: batch and sort. But regardless of the fact which choice is made, financially responsible employees will keep records of the company's products in kind. This procedure is carried out through the use of incoming and outgoing commodity orders.

If we take into account the information contained in the manuals for accounting of a company's inventories, we can conclude that analytical accounting of inventory items is carried out through the use of the balance method or revolving invoices. With these approaches, accounting is carried out in the context of each storage location, as well as within them, recording item numbers, various product groups, synthetic and subaccounts.

Using cards

Warehouse accounting of materials, the basis for which are turnover sheets, in most cases involves the use of the two above-mentioned methods. This allows you to optimize warehouse operations and achieve higher levels of productivity.

In the first option, a warehouse accounting card is used, which opens for each type of storage in the warehouse. It displays quantitative and summary data, which, in essence, is the movement of materials. The basis for filling out such cards are primary accounting documents.

Keeping inventory records using cards also involves displaying balances on the first day and calculating turnover for the month. With the help of such documentation, turnover sheets are compiled for each warehouse separately. In addition, the data of those cards that are in the accounting department are verified with the documentation located in the warehouse.

It is also possible that the accounting cards are not kept in the accounting department. In this case, expenditure and receipt documentation is grouped by item numbers. Afterwards, with the help of these documents, the totals for the month are calculated, and data on expenses and income are recorded separately. This information is then displayed on the turnover sheet. Those balances that were displayed in these statements are compared with the balances recorded in the warehouse accounting cards.

Balance accounting

This form of warehouse accounting differs from the previous one. The key difference comes down to the fact that qualitative and total accounting in the context of inventory items is not maintained in the accounting department. Turnover statements, accordingly, are also not compiled.

With this type of organization, warehouse work is carried out in the context of subaccounts, product groups and balance sheet accounts, which are used to record inventory items exclusively in monetary terms. Accounting is carried out by financially responsible persons. For this process, a warehouse ledger or appropriate journal is used.

As for accounting, it is responsible for receiving primary accounting documentation from financially responsible persons and subsequently checking the received data. When the reconciliation process is completed, those balances of materials that were recorded on the first day are transferred to the balance sheet.

Batch accounting

Trade and warehouse in this case are organized in such a way that a specific batch of goods is stored separately. Moreover, for each of them the storekeeper writes out a batch card in two copies. A special book is used to register such cards. In this case, it is the number of the accepted batch that is the registration number in this book. After entering the necessary information, one copy is transferred to the accounting department, and the other remains in the warehouse and serves as a warehouse accounting register.

It is worth noting the fact that the inventory of one item is determined as a batch. This product must be supplied by one supplier. As for the number of deliveries, there may be several.

When filling out a batch card, the warehouse employee must indicate the date of preparation, its number, the time of filling out the goods acceptance certificate, the type of transport, the supplier’s details, the number and date of the invoice, the name of the product, the place of departure, as well as the weight and grade.

Warehouse accounting of materials, which uses the batch method, implies the reflection during the release of goods of the date of this action, the number of the consumable commodity document, the type of transport, the name of the recipient, the quantity and grade of products released. At the same time, the number of the batch card is indicated in the expenditure document.

When all the stocks of a particular batch are used up, the warehouse manager and merchandiser put their signatures on the card and transfer it to the accounting department, where it will subsequently be checked.

It is possible that during the inspection a shortage will be identified. In this case, warehouse accounting implies the following actions: the accountant, before the next inventory, writes off the shortage as distribution costs, but only on the condition that it was within the limits of natural loss. If the norms were exceeded, then the shortage must be recovered from those persons who are financially responsible for the products stored in the warehouse.

It is also worth considering the information that the batch warehouse accounting system includes inventory and materials for a fully consumed batch.

How are warehouse journals used in sort accounting?

If this method of accounting is used, the storekeeper opens one or several pages in the product journal for each variety and name of product. A separate card can also be created. The number of pages depends on the volume of operations carried out for receiving and disbursing.

In the title of the card or magazine page, you must indicate the article, name, grade and other characteristics that distinguish a particular product. The remaining space on the page is used to reflect receipts, expenses and product balances.

Name, price, quantity, units of measurement of inventory items;

Number and date of documents that were used during the issuance and reception of products;

Storage.

In order for the goods to be accepted for storage and subsequently issued, it is necessary to certify the relevant documentation with the signatures of the storekeeper and the warehouse manager.

Various types of commodity journals will help to competently organize warehouse accounting of a quantitative type, in which the movement and remains of products are recorded, with the help of which inventory is kept in storage places, as well as their consumption is recorded. Such information can also be displayed in the form of statements.

How is inventory markdown carried out?

Trade and storage are inevitably associated with such phenomena as obsolescence of goods, as well as a decrease in demand for them or loss of quality. These problems cannot be ignored and the markdown process is used to effectively solve them. To complete it, you will need an act of depreciation of material assets.

It must be drawn up and signed in two copies. This is done by responsible persons representing a special commission. One copy remains with the warehouse manager (it must be stored), the second is sent to the accounting department. In some situations, one copy may be attached to the delivery note. This is done for the subsequent transfer of this document to an organization engaged in the sale of discounted goods, or for the purpose of returning it to the manufacturer.

Warehouse management systems

One of the key tasks of any business is automation and optimization of all internal processes of the enterprise. This will save time and improve the quality of service.

The warehouse is no exception. In order to speed up various processes related to the receipt and consumption of goods, a warehouse accounting program is used. It may have a different appearance and structure, but the functions of such software remain unchanged.

We are talking about the following possibilities:

Distribution of products in the warehouse among storage cells, batches and responsible persons;

Possibility of dynamic recalculation of warehouse balances;

Tracking cargo along routes;

Using various methods of determining the price of a product;

Inventory and subsequent generation of current reporting according to its results;

Formation of receipt and warehouse orders;

Revaluation of goods due to the influence of various factors that shape its value;

Warehouse management.

A well-designed warehouse accounting program allows you to establish the efficient operation of a transit warehouse, as well as general purpose warehouses. It is also practiced to use an electronic analogue of a warehouse accounting card, which has all the latest filters. We are talking about tracking information in the following areas:

The currency used to pay for the goods (according to the matching sheet, statement of surplus and shortage, statement of actual availability, etc.);

Product batch, shelf life, certificate expiration date;

Various types of operations with inventory items;

Special purpose;

Re-grading;

Financially responsible persons;

Operations of staffing and dismantling of material assets in a warehouse.

As a rule, such automated warehouse accounting is modified by the developer taking into account the individual characteristics of a particular client’s business.

Current programs

To effectively organize warehouse operations, various software can be used. But one of the most popular options is “1C Warehouse Accounting”. This software has certain advantages, which attract many companies that integrate this program into the operation of their warehouses.

The key functions are as follows:

Fast and timely accounting of material assets, their arrival and movement;

Accurate maintenance of all warehouse documentation;

Timely and convenient maintenance of a warehouse journal (cards);

Availability of all necessary tools for correct inventory taking;

Presentation and processing of the warehouse system.

Using this software, you can qualitatively cover several areas of an enterprise’s economic activity. We are talking about managing sales rules, inventory, finance, purchasing and delivery of goods. The main advantages of 1C include ease of use of the program, the ability to adjust it to suit the needs of a specific organization and full compliance with Russian legislation.

If you wish, you can use other programs: “Super Warehouse”, “Product-Money-Product” and others.

Conclusion

It is obvious that the operation of a warehouse plays an important role in building the effective operation of a company. Therefore, the quality of service, speed of delivery and the state of the sales process as a whole depend on the level of organization of warehouse functions. Thus, any company interested in successfully building a cycle of sales and delivery of products must efficiently organize product accounting.

During the operation of complex technical devices, the operating company is faced with the task of accounting for the movement of both the devices themselves and their individual components (installation of new equipment, maintenance, repair and replacement of failed units).

Obviously, when there are hundreds and thousands of components requiring maintenance and repair, you cannot do without C systems for automated accounting and inventory of material assets(technical devices)

The implementation of the System allows you to solve the following problems:

• Increasing the efficiency and reliability of accounting for the movement of material assets;
• Reducing the likelihood of errors caused by the “human factor”;
• Reducing labor costs and time costs for accounting for the movement of material assets;
• Reducing the likelihood of theft and unauthorized use of material assets;
• Optimization of the process of repair and maintenance of material assets;
• Improving control over the composition, location and movement of material assets;
• Ability to process received materials to create an internal control system and make management decisions.

The system for automated accounting and movement of fixed assets is a hardware and software complex. The system consists of:

Hardware:

• Specialized barcode printer with a set of consumables;
• Computer with installed software
• Barcode label printer

Software part:

• Database of materials and components
• Accounting Software

Database purpose:

Storing information about inventory items:

• Name;
• Inventory number;
• Serial number;
• Location (warehouse where installed, repair);
• Commissioning date; Expiration date;
• Ensuring two-way data exchange with the Customer’s accounting system;
• Ensuring two-way data exchange with data collection terminals; Information about material assets can be changed\added taking into account the Customer's requirements.

Purpose of the automated workstation:

• Displaying information about material assets;
• Editing information about material assets;
• Printing labels with bar codes for marking material assets;
• Generating and printing the necessary reports:
• Report on changes in information about material assets;
• Report on the movement of material assets;
• Report on completed inventories.

Purpose of the data collection terminal

• Identification of material assets by scanning a bar code from a label;
• Displaying information about material assets on the terminal display;
• Editing data on material assets.

The system is operated as follows: equipment and spare parts that do not have a factory barcode are marked with labels. Barcodes from labels are read at the warehouse during issuance and acceptance, thus keeping records of the movement of material assets. A repair engineer who arrives at the equipment operation site records his actions using a mobile terminal, reading barcodes from the spare parts used in the repair. When reading the barcode, the engineer sees the name of the spare part on the screen and is once again convinced of the correctness of his actions. A dispatcher in the office can obtain any information by generating the following reports:

• Report on changes in information about material assets
• Report on the movement of material assets
• Inventory report