inventory costs will depend on the workload and the type of inventory.Terms and procedure of inventory determined director.First, preparing the order and created the commission, which consists of an accountant, manager, engineer, auditor.Material and responsible person writes a receipt that at the time of inventory all credit and debit documents are handed over to the accounting department, all received TMC capitalized and eliminated - written off.
Commission members checking the conditions of storage of goods and materials, and the OS, the presence of locks and fire-alarm systems, safes presence, whether there was control over the export of goods, a contract is an employment contract with financially-responsible persons, whether there is agreement on full liability.All this is important because you want to order inventory values in any enterprise.
inventory must be conducted by all members of the commission in the presence of financially responsible person.In violation of the inventory results can be considered as unreliable.The absence of one member of the commission for a good cause made by the order for a replacement.
Procedure requires proper inventory fill the inventory.We can not allow corrections and crossings, missed lines.On the last page must be done dashes on a blank line, put all the signatures of the commission members and take stock.
Compulsory inventories held:
- If you change materially responsible person
- At the end of the year when reporting in accounting
- If the property is rented
- If detected evidence of damage, theft, abuse
- In case of fire andother natural disasters
- case of liquidation and reorganization
Procedure goods inventory includes several stages.The Commission consists of vendors, accountants and store manager.On the day of inventory put in order all the goods are arranged on its range, check for barcode labels, remove a report card for the sale of goods, check the database to all credit and debit documents for the group of goods subject to inventory have been closed.
In the second phase sellers are beginning to count the items manually or by using a scanner.At the time of the inventory department is best close to buyers.The primary document is the Inventory List, which made the actual data of the goods, their name, quantity and weight.Filled inventory manually or on a computer, correct and clean up are not allowed.
Procedure requires the inventory to the last page to make notes to check price, and summed up the signatures of the inspectors.It shall be signed by the person in charge of material and a receipt indicating that the test took place in his presence, claims he does not have and takes restated items for safekeeping.
then inventories are transferred to the accounting department for the comparison of actual data and accounting data.Compares and analyzes the data on the movement of goods since the last inventory and identify the reasons for the discrepancies.
The last stage is made the result of the inventory.The accounts are drawn up collation statements.It should be borne peresortitsu products and value differences that arose as a result.Surplus goods accounted for at market prices, and the shortage is held by the perpetrators, and their absence is deducted.
procedure of inventory of money to screen the presence of all incoming and outgoing documents by hand, removed the report on hand on the day of inventory, verified records of the cash book, reports cashier, documentary evidence and justification of all debit transactions.The commission members count the actual availability of funds.It compiled the inventory and collation statements.Checking compliance with current account balances and statements of the bank data.
