Accounting for goods and materials in the warehouse plays an essential role in economic accounting of businesses.From its organization depends on the accuracy of the data periodically transmitted to the accounting department in the form of reports and objectivity in assessing the profitability of the enterprise as a whole.There are several options for goods and materials accounting.This varietal, and partionny methods.The choice of either option depends on the algorithm design of relevant documentation.In any case, consideration of inventories conducted directly in kind.The grounds are Incoming or expense receipts.All they have to give an accountant in a time-bound.
Sections accounting TMC
assume that all goods are stored in a warehouse for a certain name (or varieties).Any new arrival joins the already available.Responsible persons reflect all changes in specific cards or magazines.
Partionny account TMC
It differs from the first embodiment lies in the fact that any new entry of objects is stored separately.And the newly received batch start up a special card.
Accounting TMC
There are two main options.Both of them are based on this document as a negotiable bill.In the first case, the name of each individual goods factory cards that allow for accrual accounting.They are a reflection of income and expenditure of materials on the basis of primary records and calculates the revolutions for a given period (month), and displays the remains of the beginning of a new one.Then, in accordance with the available cards, negotiable sheets are formed separately for each storage room.This is done on a monthly basis.In addition, reconcile the data reflected in the cards provided by warehouses and accounting.The second option involves grouping all the documents available on the nomenclature numbers that serve as the basis for calculating the monthly outcome separately for income and expenditure.All information is stored in the back sheet.
Classification
should be noted that all stocks of production can be divided into basic and auxiliary materials, raw materials, purchased semi-finished products, as well as recyclable waste.Each of the above groups has its own categories and entered in the range with a specific code.The first 3 digits in the account number it is determined, 4 and 5th digits - a group of goods, the other reflects the specific characteristics.
rank TMC
This procedure, however, as a reflection of certain values on synthetic accounts can be made both in cost and prices.The most common second option.Accounting for goods and materials, posting allow accounting to calculate the full cost of each batch.To do this, you must install the corresponding analytical markers in the program.
methods of writing off values
Write-off can be carried out at an average cost or FIFO, LIFO.The first option is most common in practice.TMC written off during the reporting period on account of prices, and at the end of the month shall be made available deviation from the proportion of the actual cost.For the FIFO method is characterized by cancellation of all the goods at the price of the first party, then the second and so on.The latter option is the opposite of the previous one.All the materials are charged to the reverse sequence until until a total flow rate values.
