Suppose Pomidorka LLC produced in June of this year:

• Canned tomatoes (3 liter) - 300 cans;
• Pickled cherry tomatoes (euro bank) - 700 cans.

Planned product price:

• Canned tomatoes (3 liters) - 125.00 rubles;
• Pickled cherry tomatoes (euro bank) - 97.00 rubles.
• The planned price of the entire issue is 105,400.00 rubles.

You can determine the planned price “by eye”, roughly representing the future price finished products. In any case, the program will bring the planned price to the actual cost at the end of the month.

The actual cost of finished products in 1C 8.3 is formed without using account 40 Output of products (works, services).

Step 1. Set up production accounting

Setting the Functionality of the program 1C 8.3 Accounting: section Main - Settings - Functionality. Next, go to the Production tab, where opposite the line Production put a tick:

Step 2. Accounting policy setting

Accounting policy setting: section Main - Settings - Accounting policy.

On the Inventory tab:

• In the line Method for estimating inventories (IPZ) we indicate - By average cost:

On the Costs tab:

• In the line Main cost accounting, we indicate - account 20.01 Main production;
• Opposite the line Production release put a tick;
• Using the hyperlink Additional, open a window in which we indicate that account 40 is not used:

How to reflect the release of finished products using account 40 to account for the deviation of the actual cost from the standard cost of production is discussed in the following

Step 3. Document Shift Production Report

To account for the release of finished products in 1C 8.3, we will create a document Production report for a shift: section Production - Output of products - Production report for a shift.

To work with the Shift production report document, you need planned prices from the Nomenclature reference book. How to work with this guide in 1C 8.3 read in

Fill in the header of the document:

• In the line "from __" we indicate date of delivery of finished products to the warehouse;
• In the line Cost account - the account is set automatically. If the set account is not correct, then we look at the setting of the Accounting Policy - Costs;
• In the line Cost division indicate production department;
• In the Warehouse line, enter a warehouse to which finished products are transferred;

Let's fill in the tabular part of the document.

Bookmark Products:

• In the Products column, indicate name of the manufactured finished product;
• The remaining columns are filled in as shown in the figure below:

Bookmark Materials:

• If the Specification is specified on the Products tab, then by clicking the Fill button, you can fill in the tabular part automatically:

We will post the document and form the postings. According to the postings received, we see that finished products are reflected in the debit of account 43 Finished products at the planned price, and materials are debited from account 10.01 Raw materials and materials to the debit of account 20.01 Main production:

Step 4

Let's form a balance sheet for account 43: . From the report received, we see that the output of finished products was reflected in planned prices, but after the close of the month it will be adjusted to the actual cost:

Step 5

Let's form a balance sheet for account 20.01: section Reports - Standard Reports- Account balance sheet. From the report received, we see that the actual cost is 127,664.00 rubles:

Step 6. Closing the month

Let's create a document Closing the month in section Operation - Period Closing - Month Closing:

• In the Period line, indicate the month that closes;
• Repost documents via hyperlink Reposting of documents per month;
• Close routine operations by clicking the button Perform month end closing:

The result of the routine operation to close cost accounts:

Step 7. Calculation of the actual cost of production

We will generate a statement-calculation of the cost of manufactured products and services: References-calculations - Cost of manufactured products:

Let us consider in more detail the calculation of the actual cost of production in 1C 8.3:

• Coefficient = Sum of the planned cost of production / Total amount of the planned cost of the entire output:

1. Canned tomatoes (3 liters) - 37,500.00 / 105,400.00 = 0.355787;
2. Pickled cherry tomatoes (euro bank) - 67,900.00 / 105,400.00 = 0.644213.

• Actual cost of output = Total actual cost of the entire output * Coefficient:

1. Canned tomatoes (3 liters) - 127,664.00 * 0.355787 = 45,421.25 rubles;
2. Pickled cherry tomatoes (euro bank) - 127,664.00 * 0.644213 = 82,242.75 rubles.

• Output cost adjustment = Actual cost of production - Planned cost of production:

1. Canned tomatoes (3 liters) - 45,421.25 - 37,500.00 = 7,921.25 rubles;
2. Pickled cherry tomatoes (euro bank) - 82,242.75 - 67,900.00 \u003d 14,342.75 rubles:

Step 8. Help-calculation Costing

The actual cost in the context of cost items and materials can be viewed by generating a Help-calculation Cost calculation: Help-calculations - Cost of manufactured products.

Step 9. Checking the closing of 20 accounts

We will form a balance sheet for account 20 after performing the routine operation Closing the month: section Reports - Standard reports - Balance sheet for the account.

According to the report, we see that the 20th account is closed:

How to check accounting if 20 account is not closed. The 20 most common account closing mistakes studied in

Step 10

We will form a balance sheet for account 43, after performing the routine operation Closing the month: section Reports - Standard reports - Balance sheet for the account.

The report shows that finished products are now listed at actual cost:

The division of the production cycle into several stages leads to the need to introduce a separate segment into accounting - a reflection of the movement of semi-finished products manufactured on their own. To do this, it is necessary to determine the cost of intermediate products.

The concept of semi-finished products of own production in accounting

Own-made products are recognized as semi-finished products if they do not have the characteristics of finished goods and are necessary for the implementation of subsequent technological cycles. Semi-finished products are characterized by the fact that they require mandatory completion and cannot be used as an independent asset.

FOR EXAMPLE! The semi-finished product is glue and raw rubber used in the rubber industry, different types of yarn in textile companies, wine and juice materials, parts for children's toys.

For accounting purposes, semi-finished products are defined as products that have passed the full production cycle, in the absence of characteristics of absolute readiness. Semi-finished products are supposed to be used as a component part at the next stages of the main technological cycle or as a component of ready-to-sell goods. Economic essence production of semi-finished products is reduced to their identification with work in progress.

Accounting and tax accounting

Reflection of semi-finished products in accounting can be organized in two ways:

• separately from other products;
• as a component of the value of work in progress.

In the first case, you must use account 21, which is active. It accumulates the value of all manufactured semi-finished products at the enterprise.
When applying the second method, account 20 is used in accounting. The choice of reflection method is influenced by the fixed accounting policy method of accounting for expenditure transactions.

If delivery of semi-finished products is required, the money spent on transportation should be shown as part of the cost. Quantitative accounting is organized by storage locations. The responsibility for its maintenance is assigned to financially responsible persons. If the production cycle does not involve the intermediate transfer of semi-finished products to warehouses, accounting is kept by the personnel of production units.

With the transverse method in material-intensive industries, the following can be used:

1. A non-semi-finished scheme, which involves accounting for the amounts of costs incurred, broken down into stages. For semi-finished products, no valuation system is applied; they are entered into the accounting data only by quantitative indicators. There is no need to calculate the cost.
2. The semi-finished scheme records the quantitative volume of intermediate products produced and valuation each item. Cost calculation is a mandatory element. The technique is different high level labor costs, but allows you to effectively monitor the safety of semi-finished products and evaluate the level of profitability of the production of this type of product on your own.

Evaluation of semi-finished products is carried out according to general rules one of the methods:

• by the size of the cost of raw and material resources;
• by the volume of direct costs that were incurred by the company in the process of manufacturing the semi-finished product;
• at the actually formed cost price (relevant for a small production capacity and a small list of semi-finished products);
• according to the standard cost indicator (used by enterprises engaged in mass production semi-finished products).

In the second case, direct costs will include the cost of purchasing material assets for production, depreciation deductions for equipment involved in the technological cycle, and the amount of accrued wages to personnel with insurance premiums. Full list expenses that the organization can attribute to direct costs must be fixed by internal acts.

Features of the non-semi-finished accounting method

Manufactured products of intermediate production links are not singled out as a separate element of cost accounting. Their transfer to further technological processing is reflected in the documentation only in physical terms. Expensive operations are subject to reflection as part of turnovers on the 20th account. Expenses that are directly related to the ongoing production process are shown in debit transactions.

General production expenses should be recorded on the 25th account in debit. At the next stage, the accumulated costs are transferred from credit 25 of the account to debit 20 to the main production. General business types of costs can be attributed to the main production if they are not immediately included in the cost price and are not written off to the sales account.

When finished products based on semi-finished products are received, it is necessary to write off their cost from account 20 to accounts 40 or 43. The balance on the 20th account indicates the presence of work in progress.

FOR YOUR INFORMATION! A non-semi-finished way of reflecting technological stages attracts with minimal labor costs. The disadvantage is the inability to provide full control over the movement of semi-finished products and the lack of a basis for determining the profitability of their manufacture.

Semi-finished accounting scheme

For the semi-finished option, all semi-finished products must have a cost estimate in the credentials. IN accounting documentation they are carried out both in natural and in monetary meters. Such detailing is necessary to include the cost of semi-finished elements in the cost price. Accounting is kept separately, a separate account is allocated for this.

Main points of tax accounting

With the accrual method common system taxation, the volume of indirect costs for the production of semi-finished products must be written off in the period to which it actually relates. The direct cost type must be allocated. If at the reporting date there are balances at the cost of semi-finished products that were not transferred for technological processing, they are recognized as work in progress.

REMEMBER! If the manufactured semi-finished products were sold third parties the proceeds are subject to VAT.

When selling semi-finished products when using STS income from the sale will affect the amount of tax. Recognize income should be in the period of payment for products sold. With UTII, the sale of semi-finished products does not affect the amount of taxes paid.

Accounting account and standard correspondence

For separate reflection in the accounting of data on manufactured semi-finished products, an active account 21 is used. The use of this synthetic account should be recorded in the accounting policy. If there is no such reference in the internal documentation, then accounting must be organized on account 20.

According to the debit of account 21, semi-finished products are posted. Credit turnover indicates a write-off for further direction to the main production, acquisition of finished products or for sale as a separate product.

Posting and write-off to the workshops of semi-finished products made on their own is carried out using the invoice requirement. Based on this document, record D21 - K20 is formed. At the time of transfer of semi-finished products to the production workshops, the products are written off from the warehouse by posting D20 - K21.

When semi-finished products are sold to third parties, the products acquire the properties of finished goods. Implementation operations are shown by correspondence:

• D62 - K90.1– a record of revenue recognition;
• D90.3 - K68- the amount of VAT on the proceeds is reflected;
• D90.2 - K21- shows the cost of semi-finished products sold to third parties.

When reflecting settlements within the enterprise for the provided semi-finished products, account 79 is used. With the participation of 21 accounts, the following transactions can be drawn up:

• D21 - K91- if there are surpluses based on the results of inventory activities that need to be capitalized;
• D28 - K21- when using semi-finished products to correct the identified marriage;
• D76 - K21- write-off of losses received in the amount of the cost of semi-finished products as a result of a natural disaster (provided that an insurance contract was previously concluded for this case);
• D91 - K21- when transferring semi-finished products without payment;
• D94 - K21- upon detection of shortages;
• D99 - K21- part of the manufactured semi-finished products was lost as a result of a natural disaster.

Analytics in accounting should be conducted in the context of names, types, sizes of semi-finished products.

How to generate a production report for a shift in the 1C 8.3 program

In order to take into account the release of products or semi-finished products in the configuration 1C 8.3 Enterprise Accounting 3.0, it is necessary to generate the document “Production report for a shift”. It can reflect the services that departments provide to each other. The document is called from the section "Production" subsection "Output".

Setting up production accounting in 1C 8.3

1. In the "Reference books and accounting settings" section, in the "Production" section, you must check the "Production activity is in progress" box and select the type of planned prices. At these prices, materials will be written off for production.

Note. To set different types of prices, use the document "Setting item prices".

2. On the tab "Accounting policy" it is necessary to fill in the sections "Production" and "Stocks":

Features of filling out the document "Production report for a shift"

The output of products and semi-finished products is reflected on the "Products" tab, the output of services - on the "Services" tab.

The main questions this document answers are:

• When?
• How many?
• Of what?
• To what account should the costs be charged?

It is important to remember that the write-off and distribution of costs in the 1C 8.3 program occurs in the context of item groups. Therefore, specifying the correct item group is a guarantee of the correct closure of cost accounts at the end of the month.

The "Write off materials" checkbox is needed to indicate the list of materials from which the product was released. If this box is checked, the "Materials" tab becomes available, which can be filled in automatically by clicking the "Fill" button based on the selected specification (selected on the "Products" tab).

There is an error in the figure above - the cost item in the first line is not indicated. The article can be filled directly in the document (all columns can be edited manually). Or you can specify the article in the nomenclature card - then the article will be inserted into the documents automatically.

To indicate returnable waste, there is a special tab with the same name.

If the FIFO inventory write-off method were selected in the accounting policy, then an additional column “Capitalization document” would appear on the “Materials” tab, and the “Batch” analytics would be filled in the postings.

Note. Accounting for batches can be disabled in the "References and Accounting Settings" section on the "Inventory" tab.

Document postings Production report for a shift in 1C 8.3

The Shift Production Report document makes the following entries:

The posting of posting of returnable waste is highlighted in red.

All amounts are calculated on the basis of planned prices, the type of which is indicated in the accounting policy (net of VAT). The nomenclature group for writing off materials and for posting products is the same - “Chocolate pastes”.

"Production report per shift" and cost calculation

How to see the cost of manufactured products?

First of all, you need to close the month.

To analyze the cost, you can create a balance sheet for the cost account (Account 20.01 - in our case). If you select the desired item group in the “Selections” section, the report will display all the costs, which in total give the cost price.

In our example, all costs are charged to one cost item - " Material costs main production. Let's complicate the example, add one more item "Costs of the quality department" and take into account the material costs of this department in the cost of production.

To do this, we will use our favorite document “Production report for a shift”. In it, on the “Services” tab, select the appropriate service, cost account, department (for which the service is performed), item group and cost item.

On the Materials tab, we indicate the consumables used for quality control. Please note that the item group is the same (“Chocolate pastes”), and another cost item is selected - “Quality Control Department Expenses”.

We will complete the closing of the month and form the SALT on the 20th account with selection according to the nomenclature group “Chocolate pastes”.

As you can see, the cost structure has changed, the article "Expenses of Quality Control Department" has appeared.

So, the document “Production Report for a Shift” serves primarily to account for manufactured products, semi-finished products and services, but its no less important task is to collect data, namely, the direct costs necessary to calculate the cost.

Source: programmer1s.ru

Accounting for semi-finished products own production- wiring on their use and evaluation methods are relevant for those enterprises that have several stages in the production process and determine the cost of the resulting intermediate products. In this article, we will talk about the features of accounting for semi-finished products and consider the corresponding postings.

What is a semi-finished product?

There are various cost accounting methods. One of them is the progressive method, which is used by material-intensive industries that produce large volumes of products, where raw materials and materials go through several phases of processing (redistribution) in turn. At the same time, at such enterprises, redistribution, along with types of finished products, cost items, are accounting objects. There are two variants of the alternate method: non-semi-fabricated and semi-fabricated. In the first option, costs are calculated by redistribution, but accounting for semi-finished products is kept only in quantitative indicators, their cost is not calculated.

Enterprises using the semi-finished accounting method are recorded in accounting records the amount and quantity of semi-finished products, calculating for this their cost after each redistribution. In this case, semi-finished products are accounted for separately, and their movement from stage to stage is documented by postings. This method is labor intensive, but also provides some advantages:

• the ability to control the availability and safety of semi-finished products;
• the ability to monitor production costs at each stage (processing) in the manufacturing process;
• the ability to estimate the profit / loss from the sale of semi-finished products (if necessary), since their cost is precisely known.

The definition of semi-finished products can be given depending on the industry in which the enterprise operates. In general, a semi-finished product of own production (hereinafter - SSP) is a product that has not undergone full processing, which will be brought to readiness in the following workshops of the enterprise or will be completed as part of finished products (see, for example, the description for account 21 of the Chart of Accounts for the agro-industrial complex, approved Order of the Ministry of Agriculture of the Russian Federation dated June 13, 2001 No. 654). In terms of economic content, PSPs are work in progress (clause 63 of the Regulation on Accounting and financial statements in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n), but their feature is the presence of a certain degree of readiness and the ability to transfer to other structural divisions of the enterprise.

The use of PSP is typical for metallurgical, food, chemical enterprises. Examples of PSP are fruit purees, from the concentrates of which juices are subsequently made; yarn, which goes to the manufacture of the material; blanks for the production of pipes, fittings that will be processed in other workshops, various parts for the assembly of any products: machine tools, children's toys, etc.

Accounting entries for the accounting of semi-finished products

The chart of accounts approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n provides for a separate account 21 to reflect semi-finished products. If a separate accounting for semi-finished products is not fixed in the accounting policy of the enterprise, then they are reflected as part of the work in progress on account 20.

PSPs are received at the warehouse by posting Dt 21 Kt 20 on the basis of the invoice requirement (you can use the M-11 form or develop it yourself). The transfer of the PSP from the warehouse to further production is documented by posting Dt 20 Kt 21 also on the basis of the invoice requirement.

If PSPs are sold to a third party, they are in the form of finished products, so the sale transaction is documented by postings:

• Dt 62 Kt 90.1 for the amount of revenue;
• Dt 90.3 Kt 68 for the amount of VAT on revenue;
• Dt 90.2 Kt 21 for the amount of the cost of semi-finished products.

Methods for evaluating semi-finished products

Since semi-finished products are part of work in progress, the methods for evaluating them are the same (subparagraphs 63-64 of the Regulation on Accounting and Reporting):

• at the cost of raw materials and materials;
• by direct cost items;
• at actual cost;
• according to the standard (planned) production cost.

With the first method, only the cost of raw materials and materials falls on the account for accounting for the costs of semi-finished products. Let's look at an example.

Example 1

LLC "Neptun" produces parts for piston systems. These parts are used in our own production. In the current month, the production of parts of the "A" series took raw materials in the amount of 2,400,000 rubles. The wages of workers, including social contributions, amounted to 1,350,000 rubles, depreciation of equipment - 460,000 rubles. PSPs are evaluated by Neptune at the cost of raw materials and materials. The following entries were made in the ledger:

Description			Amount, thousand rubles
The remaining costs are reflected in the cost of finished products		69, 70, 02
		20, sub-account "Production of semi-finished product "A""
Semi-finished products "A" transferred to production	20, subaccount "Manufacture of products"	21, sub-account "Semi-finished product "A""

In the second method of accounting, the cost of PSP includes only direct costs: raw materials and materials, wage and social contributions, depreciation of semi-finished equipment and others. The company must list direct costs in the accounting policy.

Example 2

Let's say Neptune LLC takes into account the PSP according to the second method. Then the data from Example 1 will be reflected in the accounting as follows:

Description			Amount, thousand rubles
Reflected the cost of materials that went to the manufacture of parts of the series "A"	20, sub-account "Production of semi-finished product "A""
Reflected wages and social. contributions, remaining costs in the cost of finished products	20, sub-account "Production of semi-finished product "A""
Reflected depreciation of equipment	20, sub-account "Production of semi-finished product "A""
Semi-finished products of series "A" are credited to the warehouse	21, sub-account "Semi-finished product "A""	20, sub-account "Production of semi-finished product "A""

When using the third method, indirect costs are additionally included in the cost of the PSP. Let's look at this with an example.

Example 3

Let's say Neptune LLC produces two types of PSP and takes them into account at actual costs. For semi-finished product "A", we take the data from Example 1. Direct costs for the manufacture of semi-finished product "B" amounted to 3,670 thousand rubles. (including the cost of raw materials and materials 1,860 thousand rubles). General running costs(OCR) amounted to 1,640 thousand rubles. LLC "Neptun" distributes industrial and chemical resources in relation to the cost of raw materials and materials.

The total cost of raw materials and materials: 2,400 + 1,860 = 4,260 thousand rubles.

The amount of OHR attributable to the PSP "A": 1,640 × (2,400 / 4,260) = 924 thousand rubles.

The amount of OHR attributable to the PSP "B": 1,640 × (1,860 / 4,260) = 716 thousand rubles.

The data will be reflected in the accounting as follows:

Description			Amount, thousand rubles
Reflected the cost of direct costs for the manufacture of parts of the series "A"	20, sub-account "Production of semi-finished product "A""	02,10.1, 69, 70
Reflected the cost of direct costs for the manufacture of parts of series "B"		02,10.1, 69, 70
Reflected the share of OHR attributable to the SSP "A"	20, sub-account "Production of semi-finished product "A""
Reflected the share of OHR attributable to the PSP "B"	20, sub-account "Production of semi-finished product "B""
Semi-finished products of series "A" are credited to the warehouse	21, sub-account "Semi-finished product "A""	20, sub-account "Production of semi-finished product "A""
Semi-finished products of series "B" are credited to the warehouse	21, sub-account "Semi-finished product "B""	20, sub-account "Production of semi-finished product "B""

If the reflection method at actual cost is usually relevant for industries with a small assortment of finished products, then the standard cost accounting method is used for mass and large-scale production.

It is necessary to separate purchased semi-finished products and PSP. The first are reflected on account 10, the second - using account 21 (semi-finished accounting method) or on account 20 (non-semi-finished). The enterprise determines the method of assessing the PSP, depending on the specifics and scale of its production.

Finished products is the final product production process enterprises. These are products and products completely finished by processing at this enterprise, meeting the requirements of standards and specifications, certified in in due course and handed over to the warehouse of finished products.

Semi-finished products of own production- This is an intermediate product that is obtained at the completion of some stages of the production process and is used in the future in subsequent stages.

The actual production cost of finished products can be calculated only after the end of the reporting month, practically the same applies to semi-finished products. At the same time, the movement of products and semi-finished products occurs daily: products (products) are taken to the warehouse from production and shipped from the warehouse: finished products - to buyers and customers, semi-finished products - to production for further processing. Under these conditions, for current accounting, a conditional assessment of products is used - the discount price. The standard (planned) cost, contract price, etc. can be used as the accounting price.

Most often, the standard (planned) cost is chosen as the accounting price. The enterprise calculates it based on the planned costs for the production of a unit of finished products (semi-finished products). At the end of the month, for each group of products, the amount and percentage of deviations of the planned cost from the actual cost is determined.

Regulation on accounting and reporting in Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n (with subsequent changes and additions), it is allowed to reflect finished products in the balance sheet at actual or planned (normative) production costs. Thus, depending on the accounting policy of the enterprise for valuation in the balance sheet of finished products, these deviations will be reflected in accounting in different ways.

When accounting policy provides for a balance sheet estimate of finished products at actual cost, then the amount of deviations is recorded on the same account as the finished product (account 43 "Finished products"). The amounts and percentages of deviations for each group of products are calculated based on the balance of products at the beginning of the month and their receipts for the reporting month. If the actual cost turned out to be higher than the planned one, then the overspending amount is debited by an entry in the debit of account 43 "Finished products" from the credit of the account for accounting for manufactured products (account 40 "Output of products (works, services))". If the planned cost turned out to be lower than the actual cost, then the amount of savings is recorded reversely (with a minus) on the same offsetting accounts.

The second option provides for a balance sheet assessment of finished products at the standard (planned) cost. In this case, two accounts are used to account for finished products: 43 "Finished products" and 40 "Output of products (works, services)". The posting of finished products to the warehouse at the planned cost price is documented in this case by an entry in the debit of account 43 "Finished products" and the credit of account 40 "Output of products (works, services)". At the end of the month, the amount of the actual cost of production is written off to the debit of account 40. By comparing the debit and credit turnover on account 40 "Output of products (works, services)" at the end of the month, the deviation of the actual production cost of the output from the standard (planned) cost is determined.

Savings, that is, the excess of the standard (planned) cost over the actual cost, is reversed on the credit of account 40 "Issue of finished products (works, services)" and the debit of account 90 "Sales". Overspending, that is, the excess of the actual cost over the planned one, is debited from account 40 "Issue of finished products (works, services)" to the debit of account 90.2 "Cost of sales" with an additional entry. Account 40 "Release of finished products (works, services)" is closed monthly and has no balance at the beginning of the next month.

In a typical configuration, it is possible to enter accounting by any of the two listed options.

However, in order for accounting to comply with the norm of clause 5 of the Regulation on accounting"Accounting for inventories" (PBU 5/01), approved by order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n, now you need to choose the first option.

For the correct organization of accounting for the movement of finished products, the development of its nomenclature is of great importance. The nomenclature includes a list of names of types of products produced by the enterprise. The classification of finished products is taken as a basis according to certain characteristics, which make it possible to distinguish one product from another (model, style, article, brand, grade, etc.).

Released finished products are transferred from the sphere of production to the sphere of circulation. This process is recorded in primary documents.

For each item number, a warehouse accounting card is opened in the form No. M-17. As finished products are received and released, on the basis of documents, the warehouse worker (storekeeper) writes down on the cards the number of received and released finished products and calculates the balance after each entry.

On the basis of warehouse accounting cards, the financially responsible person monthly fills out a record of the balance of finished products in the context of the range of finished products, units of measurement, quantity and transfers it to the accounting department. Here, balances are taxed at accounting prices and reconciliation with accounting data.

The transfer of finished products from production to the warehouse is documented by waybills. After the goods are accepted and the receipt is reflected in the warehouse accounting card, the delivery notes are transferred to the accounting department for reflection in accounting.

The release of finished products and their shipment are made out by an invoice order, which includes two documents: an order to the warehouse and an invoice for vacation. The order to the warehouse is usually issued by the relevant service on the basis of the terms of the contract with the buyer. It indicates the name of the buyer, the range and quantity of products, the date of shipment.

To automate the accounting of finished products, the standard configuration includes documents designed to reflect operations for the transfer of finished products to the warehouse and its sale to customers. Documents intended to reflect sales operations are unified in this configuration, i.e. they can be used both for finished products and for goods.