Almost any enterprise there are inventories that require constant monitoring.Analytical accounting of tangible assets carried by different methods.Accountants often use accrual and cash basis.
Analytical accounting - is a system of certain accounting entries, which gives detailed data on the movement of economic resources.It is designed for the operational management of production, preparation of accounting and financial reporting.Analytical accounting is carried out separately for all synthetic accounts.
Accounting using the accrual method can be performed in two variants:
1. In the first case, on all kinds of material values open cards, which the analytical accounting.They are almost identical to conventional cards, which conducted inventory control, but the remains of their findings not only in quantity but in value terms.Entries are made solely on the basis of expenditure and receipt of accounting documents.Cards are stored according to the nomenclature numbers.Output balances the arrival / consumption of material values at the beginning of each month.Also, it makes high-quality monthly turnover statements, which counts the number and cost of inventory.
Final accrual information are cross-checked with those of the synthetic account.All natural indices collate data warehouse inventory.A significant disadvantage of such accounting is the duplication of data.This option accounting is applied, as a rule, enterprises that have a fairly limited range.
2. In the second case, the accounting registration cards do not lead.Accrual statements are prepared directly on primary documents, enter product numbers, species and groups of materials in all shops separately.All results of the accrual is constantly validated against the results of the synthetic accounting.All natural collate figures on specific nomenclature numbers specified on the account of the warehouse.
analytical account of this embodiment is also considered conditional.The vast majority of enterprises use the cash basis of accounting reserves, which provides a common warehouse, operational and accounting.With this method of inventory accounting is made in kind, and accountants are analytical accounting for each warehouse separately in the context of the different groups of materials.
control over the correctness of accounting records are maintained.It regularly checks the accuracy of documents and timely records.The remains of materials are displayed in the respective columns of cards of the warehouse account and be certified by the signature of an accountant.Quantitative balances with the end of the month transferred material and responsible officials in the statement of accounting balances - trial balance book.
analytical account of materials requires constant monitoring, so only after checking all the residues produced taksirovka inventories at their prices.Thus, the obtained data on the value of each group of wealth and grand totals for all warehouses.
analytical account of inventories carried out in the register of their movement: cumulative receipts and expenditure statements and turnover (in value terms).Sheets are all warehouses by groups and sub-material values.At the end of the month they are used in the preparation of statements of the warehouse group.The reliability and accuracy of the warehouse inventory is checked by comparing the outcome of the cost of each group of materials referred to in the book trial balance with the available analytical residues turnover sheet for the group.
