Each organization should take into account the material goods that are part of the working capital of the enterprise.Typically, they are designed to ensure the production process or participate in it for no longer than one cycle, and then fully or partially included in the price of goods.
Accounting of inventory begins with the settlement documents received from the suppliers, on the payment for raw materials or materials on the basis of a prisoner before a bilateral agreement.Thus, the enterprise-buyer receives a certain set of accompanying documents obliging them to transfer a specified amount of money to the account of the supplier.To those documents include invoices, order, payment request, bills of lading, and so on.All material assets and any movement should be reflected in accounting, that is, their inflow and outflow recorded in specialized books.All the pages of each book records must be laced, numbered, stamped business.Often they are stored in the vault of the chief accountant, and then use shelved for at least five years.
In stock materials also keep records of all incoming and outgoing goods.In this case, the storekeeper is obliged to keep all the primary documentation, make the necessary entries in its working documents, and then transfer to a primary accounting.As a rule, the transfer of documents to the accounting department is carried out within the prescribed period in the company, but at least once a week.Inventories are recorded in the account "Materials", and their arrival on debit and disposals - of the loan.If the company acquires goods and materials, the loan account "Settlements with accountable persons" reflects the same amount (in the calculation of cash in cash or cashless transfer of funds).If they are produced by its own farms, the loan is used by "Auxiliary production".
Typically, material goods are issued from the warehouse for farm use or participate in the production process.In most cases, write-offs of inventories from the warehouse assumes Intra material flow.It uses the standard unified forms of documents, for example, picking list, Limit-card fence, cutting the card.In addition, the issuance of any raw material is produced only in the accounting policies set limit.If you want to issue in excess of this limit, the storekeeper can implement it only with the authorization of the director, engineer or other authorized person.
All companies are regularly carried out an inventory of material assets.It is a specially formed for this purpose by the Commission on the basis of the relevant order signed by the head.Inventory of the piece involves counting all materials present in the warehouse, and a reconciliation of the data with the available numbers in the documents.