main tool business is accounting.This is the main mechanism for managing all processes from production to sales of products.It contributes to the development of production, planning, analysis and forecasting.
basic link in charge of accounting at the company is accounting materials.It is an integral part of the assets of the enterprise, which is necessary for a successful existence and development of its activities.
materials involved in the production and are its foundation.They provide a process of production and involved in the formation of value.
Accounting materials can influence the efficiency of the enterprise as a whole, from its definition depends on the proper organization of production needs in a variety of materials.Rational supply of them leads to a reduction of costs, increase in financial results, coherence of all processes.Excess inventory of materials lead to the freezing of financial resources and inhibition of their turnover.The company loses money because of the additional funds needed for warehousing and storage, significantly increased the property tax.For interruptions in production may cause a shortage of the necessary materials that will affect the timing of the company commitment to produce products.Both cases have a negative impact on the financial result and lead to lower profits.
Accounting materials perform such basic tasks:
- safety control of resources;
- compliance with regulations stocks;
- control over the organization of the supply of production materials;
- calculation of the actual costs for the procurement of materials;
- the distribution of the cost of materials for items costing.
material resources involved in the production process only once.Costs are fully transferred to the created products.This is different from the fixed assets.Materials accounting allows time to renew inventories.
in the cost of production material resources have considerable weight.High-quality materials accounting and rational expenditure affect the increase of the financial activities of the enterprise.
Receipt of materials on the basis of the contract delivery.Accounting on the basis of supporting documents makes record keeping.Postings reflect the receipt to the warehouse of the supplier:
AT 10 KT 60.01 - receipt of materials from the supplier to the warehouse.
19.3 / 60.01 - the amount of VAT relating to the submissions received.
68.2 / 19.3 - the amount of VAT recoverable from the budget.
60.01 / 51 - the amount of debt to the supplier of the goods received.
60.02 / 51 - Prepayments to suppliers for future delivery of goods.
60.01 / 60.02 - amount reflecting payment provider previously listed prepaid.
If materials purchased by the accountable person, the wiring is made:
71 / 50.01 - accountable person issuing the money from the cash register business.
10/71 - the amount of materials will be available by the accountable person.
19.3 / 71 - VAT on incoming goods.
