Accounting for goods and materials in the warehouse. Accounting in the warehouse of goods and products, postings. How warehouse journals are used for varietal accounting

All operations related to the movement of materials are primarily reflected in the warehouse accounting. This account

commonly referred to as operational, and it is essential for all accounting in the enterprise.

Therefore, accounting staff should exercise systematic control over the correct and timely documentation of the movement of materials in the warehouse and entries in the inventory registers of materials, over the correspondence of the actual balances of materials with current accounting data, conduct actual checks on the availability of valuables, and also reconcile warehouse accounting. with accounting.

At manufacturing enterprises for storage of mater-

rials, both specialized general factory warehouses and storerooms that perform the functions of intermediate warehouses can be created. Each warehouse is assigned a permanent number by order of the enterprise, which is subsequently indicated on all documents related to the operations of this warehouse.

Accounting for materials in warehouses is carried out by managers

warehouses (storekeepers), with which a standard contract on full individual liability is concluded. In small enterprises, the duties of the warehouse manager (storekeeper) may be assigned to the production manager.

For effective inventory management, it is advisable to place material assets in sections, and inside them

By batches, groups, subgroups and grades in stacks, containers, boxes, racks, shelves, cells and pallets. In addition, for each item number of materials, financially responsible persons must fill out a material label and attach it to the place of storage of materials. It must specify the name of the materials, item number, unit of measure, price and availability limit of materials. Such an organization of warehouse accounting will ensure the efficiency and speed of receipt and issue of materials, as well as control over compliance

we eat their actual availability to the established stock standards

At enterprises, due to different production conditions for the consumption of materials and their physical properties, there are several options for stock accounting for materials.

In small enterprises with a limited range of material values, inventory records of materials are kept in special books that combine inventory records and the storekeeper's reporting. Entries in the book are made in two copies, of which the first tear-off serves as a warehouse manager's report. The book records the balances of materials at the beginning of the reporting period, data on the receipt and disposal of valuables for each document, and displays the balances at the end of the reporting period. Then the first sheet of the book with all income and expenditure documents is handed over to the accounting department. If errors are found, corrections are made to both copies of the sheets of the book.

In most food processing plants, where a lot of material movement records are made daily, it is recommended to use a book (cards) batch accounting materials. The storekeeper opens accounts in it for each batch of materials received. Since for each batch of materials there can be only one entry for receipts, and several for expenditures, entries for receipts and expenditures are made in one column.

At large enterprises, it is advisable to keep inventory records of materials not in books, but on inventory cards.

Cards are opened in the accounting department for each item number of the material and transferred to the warehouse. They indicate the warehouse number, the name of the material, the item number, grade, unit of measure, discount price, etc. Storekeepers fill in the columns in them

progress, consumption and balance of materials in physical terms. The storekeeper makes entries in the cards on the basis of primary documents as business operations are performed. After each entry, the remainder of the materials is necessarily displayed in it. Thanks to this, the warehouse has operational information about the state of stocks of materials.

Maintaining stock records of materials on cards forms the basis of the varietal analytical accounting materials.

In automated warehousing, instead of

points and books, machine-sheets are used, reflecting the remains and movement of materials. In them, on the basis of primary documents, the same data is entered as in the cards and books of warehouse accounting, however, in contrast to them, machinegrams-sheets are compiled in the context of warehouses and materially responsible persons. The use of mashinograms enhances control over the movement and condition of materials in the warehouse and increases the efficiency of operational management of production.

On the basis of primary incoming and outgoing documents, warehouse managers compile reports on the movement of material assets within the established time limits, which they submit to the accounting department for subsequent verification and processing. Shop managers (foremen) can compile production reports. The forms and procedure for compiling I reports depend on industry specifics, production capacities of enterprises, the degree of automation of accounting and computational work, and other factors. However, despite the differences, all reports are made in duplicate, have common features and purpose. Firstly, most reports are compiled mainly in kind, and secondly, all reports indicate the balances of material assets at the beginning and end of the reporting period, as well as their movements.

zhenie, i.e., receipt and disposal (expenditure). In production reports, along with the actual consumption of materials, their consumption is indicated according to the norm. The first copy of the submitted report with the attached documents remains in the accounting department of the production enterprise, and the second copy with the accountant's receipt is returned to the financially responsible person and serves as confirmation of the submission of the report with documents.

In the accounting department, the received reports are checked, paying attention to the correctness of the paperwork, the legality and expediency of operations; compliance of the dates of the documents with the period for which the report was drawn up; on the correctness of the transfer of balances from the previous report. Then the totals for receipts and expenditures and the accuracy of determining the balance of materials at the end of the reporting period are checked.

If errors are found in the report during the check, the report is returned to the financially responsible person for correction. The fact of verification and acceptance of the report is confirmed by the signature of the accountant.

Upon completion of the verification of the report, the accountant proceeds to its accounting processing - drawing up accounting entries for each business transaction and preparing documents and a report for recording in accounting registers.

Warehouse accounting of goods in a warehouse is necessary to control the receipt, storage and disposal of goods and their payment, as well as to control the receipt, use and disposal of containers. The accounting process takes into account the receipt, movement within the warehouse and disposal outside the warehouse of goods in physical and value terms, using the data of commodity incoming and outgoing documents. Any movement of goods is strictly documented.

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The release of products is carried out according to invoices indicating the recipient, date of shipment, name (article), quantity and cost. If defective goods are found, a write-off act is drawn up. Warehouse documents are sent to the accounting department, where they are checked and registered, or written off from the register (for account documents).
Accounting for the storage of goods is carried out by financially responsible persons (warehouse manager, storekeeper).

Batch method of warehouse accounting

The method of batch accounting of commodity stocks implies a separate accounting of each newly received batch of goods. For each such batch, a batch card is entered in two copies according to the corresponding number, which indicates the name of the product, its article number, grade, price, quantity (weight) of the product in the batch and the date of receipt.

One copy of such a card remains in the warehouse and acts as a warehouse accounting register, the second is transferred to the accounting department. As the goods are released, the batch card indicates the date of issue, the number of the outgoing document and the quantity (weight) of the goods released, and the number of the batch card is simultaneously indicated in the outgoing document.

After the complete disposal of a certain batch of goods, the batch card is transferred to the accounting department for verification. If during the audit a shortage is revealed, then it, without waiting for an inventory, depending on the amount of the shortage, is written off at the expense of the organization or recovered from the financially responsible person. The surplus values ​​revealed during the check are accounted for.

The batch accounting method is used when accounting for bulk goods or in cases where the warehouse processes only one type of product. The advantage of this method is enhanced control over the safety of valuables, and the disadvantages are less rational use warehouse space and the deterioration of the possibility of operational inventory management of goods, since they can be stored in several places at once, which means that their balances can be reflected in several batch cards.

Variety inventory method

With the varietal method, products are stored in a warehouse according to their names. To keep records, special cards or commodity books of grade accounting are used, while a separate card or page in the book is opened for each item and grade of values. Each item received is added to the items of the same name.

Accounting is carried out in kind, on the basis of incoming and outgoing commodity documents. The title of the card (page of the book) indicates the name of the product, its article number and other necessary information, and the rest of the card (page) reflects the receipt, consumption and balance of the goods.

It is advisable to use the sort accounting method when organizing the storage of valuables by name and variety, when the time of receipt and the purchase price are not taken into account (since newly arrived goods are stored and accounted for together with the old ones).

The advantages of this method are the economical use of storage space and the possibility of more efficient management of the remaining goods, the disadvantage is the difficulty of separating goods of the same grade that arrived at different prices.

Batch-varietal method of accounting

This method provides for separate storage of each batch of goods received at the warehouse, and within the batch the goods received are sorted by grade. The batch-varietal accounting method is used for a wide range of stored goods.

The database of the online program stores information on the quantity of receipt and disposal of a particular product for a specific document, which allows for enhanced control over the safety of the inventory and operational management of the balance of goods.

Automation of accounting makes it possible to reduce the number of employees in the warehouse, to minimize the routine work with papers, to significantly reduce the number of errors made during standard warehouse accounting operations.

Accounting and registration of the movement of goods must be carried out in accordance with regulatory enactments.

The receipt, movement and release of inventory items are documented in primary documents in quantitative and value terms. The forms of primary accounting documents are determined and established by the organization as part of the system of accounting documentation used by it for registering business transactions on the basis of unified forms.

Primary documents must be drawn up in accordance with the requirements of the Regulations on Accounting and Reporting and Russian Federation and contain the following mandatory details: name of the document (form); form code; date of compilation; the content of business transactions; business transaction meters (in physical and monetary terms); the names of the positions of persons responsible for the business transaction and the correctness of its execution, personal signatures and their transcripts, as well as the seal and stamp of the organization. In necessary cases, source documents additional details may be included.

Responsibility for the timeliness and correctness of the execution of documents, their transfer within the established time limits for reflection in accounting, for the accuracy of the data contained in the documents are borne by the persons who created and signed these documents.

Primary documents for accounting and execution of operations for receiving, storing and dispensing goods in trade organizations upon completion of the audit are stored for three years in accordance with the regulatory list. In cases of disputes, disagreements, investigative and judicial cases, primary documents are stored until a final decision is made.

The movement of goods from the supplier to the consumer is documented by shipping documents, stipulated by the terms of delivery of goods and the rules for the carriage of goods: waybill, waybill, railway waybill, bill or invoice. An invoice, which can act as both an incoming and outgoing commodity document, must be issued by a financially responsible person when registering the release of goods from a warehouse, when accepting goods in a trade organization. The invoice indicates the number and date of issue; name of the supplier and buyer; name and short description goods, their quantity (in units), price and total amount (including value added tax) of goods release. The waybill is signed by the financially responsible persons who handed over and accepted the goods, and is certified by the round seals of the supplier and recipient organizations. The number of issued copies of the invoice depends on the conditions for the receipt of goods by the buyer, the type of organization of the supplier, the place of transfer of goods, etc.

The posting of goods received is formalized by imposing a stamp on the accompanying document: waybill, invoice, invoice and other documents certifying the quantity or quality of goods received.

If the goods are received by a financially responsible person outside the buyer's warehouse, then the necessary document is a power of attorney, which confirms the right of the financially responsible person to receive the goods. The procedure for issuing powers of attorney and receiving goods under them is established by a special instruction.

When purchasing goods or accepting them, it is necessary to monitor the availability of a certificate of conformity for the purchased goods.

Accounting for primary documents for the receipt of goods by financially responsible persons is recommended to be kept in the Journal of Goods Receipt of any form, which should contain the name of the receipt document, its date and number, brief description document, the date of its registration, information about the goods received.

Documents issued for the acceptance of goods are the basis for settlements with suppliers, and their data cannot be revised after the goods have been accepted by the organization (with the exception of loss of goods from natural attrition and destruction during transportation).

Incoming goods are accounted for on the day of completion of their acceptance according to the actual quantity and amount.

A power of attorney (forms M-2 and M-2a) is used to formalize the right of a person to act as a trustee of an organization upon receipt of material assets released by a supplier under an order, invoice, contract, order, agreement. The power of attorney in one copy is drawn up by the accounting department of the organization and issued against receipt to the recipient. Form M-2a is used by organizations from which the receipt of material assets by proxy is widespread. The issuance of these powers of attorney is recorded in a pre-numbered and laced register of issued powers of attorney. Issuance of powers of attorney to persons not working in the organization is not allowed. The power of attorney must be filled out in the prescribed manner and have a sample signature of the person in whose name it is issued. Validity is usually 15 days. A power of attorney to receive inventory items in the order of planned payments can be issued for a calendar month.

A receipt order (form M-4) is used to record materials received from suppliers or from processing. A receipt order in one copy is drawn up by a financially responsible person on the day the valuables arrive at the warehouse. A receipt order must be issued for the actually accepted amount of valuables. The column "passport number" is filled in when registering business transactions for material assets containing precious metals and stones.

The material accounting card (form M-17) is used for the movement of materials in the warehouse for each grade, type and size; filled in for each item number of the material and maintained by the financially responsible person (storekeeper, warehouse manager). Entries in the card are kept on the basis of primary receipts and expenditures on the day of the operation.

The release of goods from the warehouse is made out by limit-fence cards, requirements-waybills, waybills for the release of goods to the side.

The limit-fence card (form M-8) is used if there are limits on the release of materials for registration of the release of materials systematically consumed in the manufacture of products, as well as for monitoring compliance with the established limits for the release of materials for production needs and is a justification document for writing off material assets from warehouse.

The limit-fence card is issued in two copies for one item of material (nomenclature number). One copy before the beginning of the month is transferred to the structural unit - the consumer of materials, the second - to the warehouse.

The release of materials into production is carried out by the warehouse upon presentation by a representative of the structural unit of his copy of the limit-fence card. The storekeeper notes in both copies the date and quantity of the issued materials, after which he displays the remaining limit according to the item number of the material. The storekeeper signs the limit-fence card, and the representative of the structural unit signs the limit-fence card of the warehouse.

To reduce the number of primary documents, where appropriate, it is recommended to register the issue of materials directly in the materials accounting cards (form M-17). In this case, expenditure documents for the release of materials are not issued, and the operation itself is performed on the basis of limit cards issued in one copy and not relevant accounting documents. The vacation limit can also be specified in the card itself. Upon receipt of materials, the representative of the structural unit shall sign directly on the material accounting cards; the storekeeper signs in the limit-fence card.

According to the limit-fence card, records of materials not used in production (return) are also kept. In this case, no additional documents are drawn up.

Overlimit supply of materials and replacement of some types of materials with others are allowed only with the permission of the head of the organization, the chief engineer or persons authorized to do so.

The change of the limit is made by the same persons who have been granted the right to establish it,

Release of material assets is made from those warehouses that are indicated in the limit-fence card. The storekeeper marks the date and quantity of the issued materials in the limit-fence card, after which he displays the balance of the limit for each item number of materials. The delivery of limit-fence cards by the warehouse to the accounting department is carried out after the use of the limit.

A form of a limit-fence card with partially completed details can be issued using computer technology.

The requirement-invoice (form N4-11) is used to account for the movement of material assets within the organization between structural divisions or materially responsible persons.

The waybill in duplicate is made by the financially responsible person of the structural unit that delivers material values. One copy serves as the basis for debiting valuables to the delivering warehouse, and the second copy serves as the basis for the receiving warehouse for posting valuables.

The same waybills are used to register operations for the delivery to the warehouse or to the pantry of residues from the production of unused materials, if they were previously received on demand, as well as the delivery of waste and marriage.

The waybill is signed by the financially responsible persons of the deliverer and recipient, respectively, and handed over to the accounting department to account for the movement of materials.

Invoice for the release of materials to the party (form M-15) is used to account for the release of material assets to the farms of your organization located outside its territory, or to third parties on the basis of contracts and other documents.

The waybill is issued by the employee of the structural unit in two copies on the basis of agreements (contracts), orders and other relevant documents and upon presentation by the recipient of a power of attorney to receive valuables, completed in the prescribed manner.

The first copy is transferred to the warehouse as a basis for materials, the second - to the recipient of materials.

The return of the goods to the supplier upon detection of a defect in the process of selling the goods, if the goods do not meet the standard or agreed image in terms of quality, incompleteness of the goods, is carried out by issuing an invoice for the release, then

vars per side (form M-15). The conditions for returning goods to the supplier may be different, they are stipulated in the supply contract.

Registration and accounting of the sale of goods to the side depends on the method of payment for the purchased goods between the buyer and the seller. The parties that have concluded the agreement have the right to choose and establish in the agreement any of the forms of payment.

The usual set of shipping documents:

Invoice or invoice;

Shipping specification indicating the distribution of goods by packages;

A set of packing lists for all cargo items;

Certificate of quality or certificate of conformity;

Waybill;

Insurance policy.

The bill of lading is issued upon delivery of goods by road. The bill of lading consists of two sections; commodity and transport. Depending on the characteristics of the goods, other documents accompanying the cargo may be attached to the consignment note.

When delivering goods by rail, the railway bill of lading acts as an accompanying document. Specifications and packing lists may be attached to the railway consignment note, which is noted on the consignment note.

If the goods are sent by rail in containers, then a “Consignment note for the carriage of goods in a universal container” must be issued.

An invoice is issued in cases where the list of shipped goods is small. To pay for incoming goods, an invoice can be used, the content of which is similar to that of an invoice. The invoice is issued by the supplier for the supplied consignment of goods and is the basis for payment for the goods.

The accountant of the enterprise is obliged to check the timeliness and completeness of the posting of goods received, the correctness of their write-off, as well as the correctness of the preparation of reports by financially responsible persons.

The goods must not leave the warehouse if instead of it there are no documents on its transfer, signed by the persons who issued and received the goods.

When checking the reports of financially responsible persons, the accountant is obliged to establish:

The authenticity of the documents and the correctness of the entries in the report made on the basis of the attached documents, as well as the compliance of the date of the documents with the period for which the report is submitted;

Compliance in this report with the balances of goods and containers at the beginning of the reporting period with the balances shown in the previous report at the end of the reporting triode;

Compliance in the report of the balances of goods and containers at the beginning of the reporting period with the actual balances in inventory records on the date of the inventory;

Do the dates of all primary documents attached to the report indicate that the goods were received before, and not after, the inventory;

Legality and validity of business transactions (reception, release, write-off of goods, etc.);

The presence in the documents of all the necessary details, signatures of financially responsible persons, administrative signatures of the head of the organization for the internal movement of goods;

Completeness of posting in the reporting period of goods under issued powers of attorney, paid or accepted for payment documents;

Correctness of prices for goods, taxation and calculations in the report and documents attached to it;

Compliance of entries made by financially responsible persons in the cards (books) of warehouse accounting with the data of primary income and expenditure documents;

Compliance of the amount for the internal movement of goods and containers sold with the amount shown in the incoming part of the commodity reports of other financially responsible persons;

Correspondence of the revenue shown in the expenditure part of the commodity (commodity-cash) report, the amount credited according to the cash report (when accounting for sales prices).

If, when checking prices, taxation or calculations, the accountant reveals errors, they are corrected in a corrective way,

corrections are certified by the signature of the person who discovered the error, and the financially responsible person is informed about the change in the balance of goods at the end of the reporting period, who signs at the end of the report, certifying the correctness of the corrections made.

Reports of financially responsible persons with attached documents must be selected and bound by their serial numbers. The shelf life of commodity reports is three years. Responsibility for the safety of documents rests with the chief accountant of the organization.

Withdrawal of reports of financially responsible persons and documents attached to them at the request of judicial-investigative and other bodies having such a right is carried out on the basis of written request and with the permission of the head of organizations. These documents are transferred according to the act of withdrawal with an exact listing of the main details (name, date, document number, amount indicated in the documents, etc.). Copies may be made of these documents.

The successful operation of an enterprise is made up of the total impact of various factors and the competent performance of key functions. It should be noted that the correct accounting of goods can be attributed to one of the main conditions for the stable operation of the company.

Inventory control

This concept is used to determine the constant quantitative and varietal accounting carried out in the warehouse. Without accounting, it is difficult to ensure their safety. For such a process, a material inventory card is used, which is a form approved by law for recording the movement of materials of a particular type, size and grade in the warehouse. They are filled in for each item number of the material. They are managed by a financially responsible person, such as a warehouse manager or storekeeper.

Before entrusting the storekeeper with the material reserves of the enterprise, as a rule, an agreement is concluded with him. It describes the types of work that the employee performs and the degree of responsibility in case of loss or damage to products stored in the warehouse.

Organization of warehouse accounting

A well-organized process of accounting for materials placed on the territory of the warehouse is a very important and necessary segment of the organization's activities. For the efficient operation of the warehouse, two common accounting systems are used: batch and sorted. But no matter what choice is made, financially responsible employees will keep records of the company's products in kind. This procedure is carried out through the use of incoming and outgoing commodity orders.

Taking into account the information contained in the manuals for accounting inventories of the company, it can be concluded that the analytical accounting of goods and materials is carried out by using the balance method or negotiable invoices. With these approaches, accounting is carried out in the context of each storage location, as well as within them with the fixation of item numbers, various product groups, synthetic and sub-accounts.

Using cards

Inventory accounting of materials, the basis for which are turnover sheets, in most cases involves the use of the above two methods. This allows you to optimize the work of the warehouse and achieve more high level productivity.

In the first option, a warehouse accounting card is used, which is opened for each type stored in the warehouse. It displays quantitative-sum data, which, in fact, is the movement of materials. The basis for filling out such cards are primary accounting documents.

Keeping stock records with the help of cards also involves displaying balances on the first day and calculating the turnover for the month. With the help of such documentation, turnover sheets are compiled for each warehouse separately. In addition, the data of those cards that are in the accounting department are checked against the documentation in the warehouse.

It is also possible that the accounting cards are not maintained in the accounting department. In this case, outgoing and incoming documentation is grouped by item numbers. After that, with the help of these documents, the results for the month are calculated, and the data on expenses and receipts are recorded separately. Further, this information is displayed in the turnover sheet. Those balances that were displayed in these statements are compared with the balances recorded in the accounting cards in the warehouse.

balance sheet

This form of inventory accounting differs from the previous one. The key difference is that there is no qualitative and total accounting in the context of goods and materials in the accounting department. Turnover statements, respectively, are also not compiled.

With this type of organization of the work of the warehouse, it is carried out in the context of sub-accounts, commodity groups and balance sheets, which are used to account for inventory items exclusively in monetary terms. Accounting is carried out by financially responsible persons. For this process, the inventory ledger or appropriate journal is used.

As for the accounting department, it is engaged in the acceptance of primary accounting documentation from financially responsible persons and subsequently checks the received data. When the reconciliation process is completed, those balances of materials that were fixed on the first day are transferred to the balance sheet.

batch accounting

Trade and warehouse in this case organized in such a way that a specific batch of goods is stored separately. And for each of them, the storekeeper writes out a batch card in two copies. A special book is used to register such cards. In this case, it is the number of the accepted batch that is the registration number in this book. After entering the necessary information, one copy is transferred to the accounting department, and the other remains in the warehouse and performs the function of a warehouse accounting register.

It is worth noting the fact that goods and materials of the same name are determined as a batch. This product must be supplied by one supplier. As for the number of deliveries, there may be several.

When filling out the batch card, the warehouse worker must indicate the date of compilation, its number, the time of filling out the act of receiving the goods, the mode of transport, the details of the supplier, the number and date of the invoice, the name of the product, the place of departure, as well as the weight and grade.

Warehouse accounting of materials, which uses the batch method, implies the reflection during the release of the goods of the date of this action, the number of the consumable commodity document, the mode of transport, the name of the recipient, the quantity and grade of products sold. At the same time, the number of the batch card is indicated in the expense document.

When all the stocks of a particular batch are used up, the warehouse manager and the merchandiser put their signatures on the card and transfer it to the accounting department, where it will subsequently be checked.

It is possible that during the inspection a shortage will be revealed. In this case, warehouse accounting implies the following actions: before the next inventory, the accountant writes off the shortage to distribution costs, but only on condition that it was within the limits of natural loss. If the norms were exceeded, then the shortage should be recovered from those persons who are financially responsible for the products stored in the warehouse.

It is also worth considering the information that the batch inventory system includes for a fully used batch of goods and materials.

How are warehouse journals used for sorting accounting?

If this method of accounting is used, then the storekeeper opens one or more pages in the commodity journal for each variety and product name. A separate card may also be entered. The number of pages depends on the volume of operations carried out on receipt and consumption.

In the title of the card or page of the magazine, you must indicate the article, name, variety and other features that distinguish a particular product. The remaining space on the page is used to reflect the receipts, expenditures and balances of products.

Name, price, quantity, units of measurement of goods and materials;

The number and date of the documents that were used during the issuance and receipt of products;

Storage.

In order for the goods to be accepted for storage and subsequently issued, it is necessary to certify the relevant documentation with the signatures of the storekeeper and the warehouse manager.

Properly organize warehouse accounting of a quantitative type, in which the movement and balances of products are recorded, various types of commodity magazines will help, with the help of which inventory items are kept in storage places, as well as fixing their consumption. Such information can also be displayed in the form of statements.

How is inventory markdown carried out?

Trade and storage are inevitably associated with such phenomena as the obsolescence of goods, as well as a decrease in demand for them or loss of quality. These problems cannot be ignored, and for them effective solution markdown process is used. For its registration, you will need an act of devaluation of material commodity values.

It must be drawn up and signed in two copies. This is done by responsible persons representing a special commission. One copy remains with the warehouse manager (it must be kept), the second is sent to the accounting department. In some situations, one copy may be attached to the delivery note. This is done for the subsequent transfer of this document to an organization engaged in the sale of discounted goods, or for the purpose of returning it to the manufacturer.

Warehouse management systems

One of the key tasks of any business is the automation and optimization of all internal processes of the enterprise. This will save time and improve the quality of service.

Warehouse is no exception. In order to speed up various processes related to the receipt and consumption of goods, the warehouse accounting program is used. She may have different kind and structure, but the functions of such software remain unchanged.

It's about about the following options:

Distribution of products in the warehouse by storage cells, batches and responsible persons;

Possibility of dynamic recalculation of warehouse balances;

Tracking of goods along the routes of movement;

The use of various methods of forming the price of goods;

Inventory and subsequent generation of up-to-date reporting according to its results;

Formation of receipt and warehouse orders;

Revaluation of goods due to the influence of various factors that form its value;

Warehouse management.

A well-designed warehouse accounting program allows you to organize the efficient operation of a transit warehouse, as well as storage facilities that have a general purpose. It is also practiced to use an electronic analogue of a warehouse accounting card, which has all the relevant filters. We are talking about tracking information in the following areas:

The currency used to pay for the goods (according to collation sheet, act on surplus and shortage, statement of actual availability, etc.);

Batch of products, terms of its storage, expiration date of certificates;

Various types of operations with goods and materials;

Special purpose;

Regrading;

Financially responsible persons;

Operations of staffing and dismantling of material assets in a warehouse.

As a rule, such automated warehouse accounting is finalized by the developer, taking into account the individual characteristics of the business of a particular client.

Current programs

Various software can be used to effectively organize the work of the warehouse. But one of the most popular options is "1C Warehouse Accounting". This software has certain advantages that attract many companies that integrate this program into their warehouses.

The key features are as follows:

Fast and timely accounting of material assets, their arrival and movement;

Accurate management of all warehouse documentation;

Timely and convenient maintenance of a warehouse journal (cards);

Availability of all necessary tools for the correct inventory;

Representation and processing of the warehouse system.

With the help of this software, you can qualitatively cover several areas economic activity enterprises. We are talking about managing sales rules, stocks, finances, purchases and delivery of goods. The main advantages of "1C" include the ease of use of the program, the possibility of its correction taking into account the needs of a particular organization and full compliance with the norms of Russian legislation.

If you wish, you can use other programs: "Super Warehouse", "Goods-money-goods" and others.

Conclusion

Obviously, the work of the warehouse plays an important role in building the effective operation of the company. Therefore, the quality of service, the speed of delivery and the state of the sales process as a whole depend on the level of organization of warehouse functions. Thus, any company interested in the successful construction of a sales cycle and delivery of products must organize the accounting of goods in a quality manner.

The efficiency of the enterprise depends on how correct it is. Shops must be provided with raw materials and components in a timely manner, finished products must be shipped on time. Warehouse accounting data allow assessing the presence and nature of the movement of material values. Generalization of information can be carried out in various ways. The choice of one or another method depends on the specifics of the enterprise, its financial policy. AT recent times quite popular are various programs that allow you to carry out warehouse accounting in an automated mode.

Methods

Warehouse accounting can be carried out in two ways: by batches and by product grades. The procedure for compiling documentation will depend on the method chosen. In this case, regardless of the method, it is carried out in natural units. As the primary documentation are receipts and debit orders.

Specificity

Warehouse accounting can be carried out according to the names of goods. Each batch that enters the enterprise is added to the existing product variety. Each person who bears financial responsibility has a log ( book) warehouse accounting. If the second method is used in the enterprise, each batch is placed separately from the goods received earlier. It has a special card.

Nuances

All primary documentation related to the movement of commodity values ​​is accepted by accounting. Inventory control carried out in the context of each storage area and by name (stock number), material groups, sub-accounts, synthetic accounts. For this, turnover sheets or the balance method can be used. As a rule, the first ones are used.

Features of using information statements

With the varietal method, it is compiled for each item of commodity values. It reflects the movement of materials (their income-expenditure), in accordance with information from the primary documentation. Warehouse accounting card contains the calculation of the monthly turnover and the balance at the beginning of the next period. Based on the information received, statements are formed. They are compiled for each warehouse separately. Responsible persons carry out reconciliation of information. If warehouse accounting is carried out by the batch method, then receipt and expenditure documents are grouped according to item numbers. They calculate the totals. The results are determined separately by income and expenditure. Cards are not generated. The results of the month are entered into the turnover sheets. Information from them is compared with the balances recorded in the warehouse cards.

balance method

It differs in that the accounting department does not carry out the total and quantitative accounting of the movement of commodity values ​​in the context of the nomenclature. Turnover statements are also not formed. Warehouse accounting is carried out in the context of sub-accounts, groups, balance sheets exclusively in monetary units. Responsible employees use primary documents. On the basis of them, a quantitative one is carried out, and in the cases provided for in paragraph 264 Guidelines, as well as total accounting in warehouse cards. Specialists of the financial department of the enterprise accept primary documentation and check it. Remains of commodity values ​​on the first day of the month are entered in the balance sheet. It can be a document according to f. MX-19, approved by the Decree of the State Statistics Committee No. 66 of August 9, 1999. The balance sheet is provided by warehouses along with primary papers. The document is formed in the same way as a reverse document, excluding the reflection of income and expenses.

Magazine

When using the varietal method, one or more pages of the book are opened for each item. It depends on the volume of transactions associated with the receipt or consumption of materials. A separate card can also be started. The page title contains:

In the remaining part, they reflect income, expenditure and indicate the balance of production. Records are made in accordance with the document for each transaction. If the volume of materials is large, information from accumulative documents is used. Decree No. 66 provides different forms magazines. For example, it can be done using f. MX-2.

Decor

Inventory book filled in by the responsible employee. The basis is the documentation on the acceptance / issuance of commodity values ​​​​transferred for storage. Recorded in the log:

1. Date of receipt of the material.
2. The division that transferred the goods and materials.
3. Name, unit of measurement, price, cost, quantity.
4. Storage.
5. Number, date of registration of documentation for the acceptance and issuance of goods and materials.

Operations related to the acceptance of values ​​and their provision are confirmed by the signatures of materially responsible employees.

Other forms

Journal by f. MX-19 is used in enterprises that carry out inventory accounting using the balance method. Information is indicated on the basis of documents compiled by employees responsible for storage. Cards are checked by specialists of the financial department. The correctness of the reflection of information on balances is certified by a signature. There is another form that specialists use, they are carried out inventory control. Production periodically delivers finished products to storage locations. For registration of such operations, an invoice is used according to f. MX-18. It is issued in 2 copies. The invoice is drawn up by the materially responsible employee of the unit that transfers the finished products for storage. On the basis of the first copy, the workshop, team, section writes off the products, and on the basis of the second, the receiving person credits them. The invoice must have two signatures - the receiver and the deliverer. Form MX-18 is also used by processors of customer-supplied raw materials in the process of transferring finished products for storage.

Batch method

When using it, a document of the form MX-10 is filled in two copies. It is registered in a special book. The serial number is the batch number. One copy of the form remains in the storage place and acts as a warehouse accounting register, and the second is transferred to the accounting department. A batch of goods can be recognized as values ​​that have the same name, received from one supplier. It can also include products delivered by one or more modes of transport.

Filling out documents

When issuing a card, a warehouse worker indicates the date of compilation and its number, the name of the goods, details of the act of acceptance and invoice, information about the supplier. In addition, information about the mode of transport, place of departure, grade and weight (quantity) of products is entered into the document. In the course of the release of products, the card reflects the date of issue, the number of the expense document, and the characteristics of the goods. After the batch is fully issued, it is signed by the merchandiser and the head of the storage place. The document is sent to the accounting department for verification. If in the course of it a shortage of products is revealed, then the specialist, without waiting for the inventory, writes it off within the normal loss for handling costs. The amount of missing goods in excess of it is collected from the materially responsible employee. If surpluses are found, they are subject to capitalization.

Acts (f. МХ-12, МХ-11)

These documents are issued when the goods are spent. Form MX-12 is used to reflect discrepancies in the receipt and issue of valuables. In other cases, f. MX-11. Acts reflect the income-expense for each batch. Documents are formed by the commission in 2 copies. One of them is transferred to the accounting department no later than the next day, the second is retained by the financially responsible person.

Storage markdown

It is carried out in case of moral obsolescence of inventory items, a decrease in their consumer demand. The markdown should be drawn up by an act according to f. MX-15. The document is made in 2 copies. Members of a special commission participate in the execution of the act. One copy is sent to the accounting department, the second is provided to the materially responsible employee for storage or is attached to the invoice for subsequent transfer to the trade organization engaged in the sale of such goods, or to the supplier. At enterprises selling products, discounts for expired, damaged, seasonal products are approved by order of the management. Based on the order, a special commission of such organizations also draws up an act on f. MX-15. Its tabular section shows the markdown percentage for each item, the cost before and after the markdown, the difference in price, signs of quality deterioration, etc.

1C: Warehouse accounting

This application allows you to summarize information about the movement of goods and materials. As prescribed Warehouse accounting instruction, inventory should be performed periodically. In the course of it, a shortage or surplus may be detected. V 1C: Warehouse accounting there are 2 documents. The first one is "Invoice-requirement", the second one is "Movement of goods". What is the difference between them? "Movement of goods" is used to reflect information about the movement of valuables from one storage location to another. It can be issued on the basis of the receipt document (invoice, act). When filling out, the warehouses of the sender and recipient are indicated. To reflect the movement of values, the "Goods" tab is drawn up. Here you should specify the nomenclature, accounting accounts, quantity. When moving goods from a wholesale storage place to a non-automated trading enterprise, the retail value is additionally indicated. The accounting account will be filled in automatically if there is an item, in accordance with the register. Price information is entered in the same way.

Warehouse accounting in EXCEL

This application is used by most of the businesses. It is an element of Microsoft Office and involves working with spreadsheets. This provides a convenient display of information, allows you to track and analyze information. Warehouse accounting in EXCEL differs in simplicity of operations. For a full display of information, you need 2-3 sheets. The first reflects the arrival - the receipt of valuables at the place of storage. The second sheet displays information about the expense - the disposal of materials. The third page is optional. It reflects the current state. For example, it can show all products that are in storage. Each sheet has headings. To fix them, you need to open the "View" tab, then select the desired item.

Functional

This program is convenient only if the enterprise performs a relatively small number of transactions. The chosen financial policy will also be important. EXCEL can be inconvenient for medium-sized businesses. It is easier to work on the weighted average cost method than on the FIFO method, which involves recording for each object separately. We should not forget that EXCEL is not an information base. The application is not intended for multi-user operation.

Possible problems

Application of EXCEL as automated system may cause some difficulties. The main problems are:

1. The need to double-check all table values ​​in case of a minor error. Specialists spend a huge amount of time and effort on this.
2. The need to perform time-consuming manual operations.
3. Difficulties in verifying the reliability of information taken from several files.

These and other problems arise in practice quite often and unexpectedly. Their solution takes a lot of time, because without rechecking and eliminating the mistakes made, further work is impossible. Taking into account the likely risks, it is more expedient to use 1C. You can purchase the application on the Microsoft Office platform. It is easier to use but has fewer options. Modern powerful accounting programs allow you to:

1. Form a price range.
2. Edit cost indicators.
3. Prepare customer requests and correct them.
4. Take into account the shipment of products, its reception.
5. Automatically save invoices.
6. Keep statistics.
7. Build a client base.
8. Maintain accounts.
9. Automatically mark up.
10. Print invoices.
11. Search by name.

Of course, these are far from all the options that are available in modern applications. The capabilities of the programs vary greatly and depend on the specific creator.

Reports

Each materially responsible employee must provide documentation of the movement of values. The most commonly used reports are the forms MX-20 and MX-20a. The first document is used with the varietal method of accounting, the second - with the batch method. In the report on f. MX-20 entries are made for each incoming / outgoing form, as well as for the rest of the entire range of products. The document is presented in the form of a balance sheet. Form MX-20a is filled out according to the assortment (name) indicating the total volume of goods and materials for income / expenditure per day or other period, according to the results of the accumulative papers attached to the report. With a small range and circulation of valuables, it is allowed not to issue magazines. Instead, it is allowed to use monthly reports according to the specified forms. If the accounting system for the movement of inventory items and their balances used at the enterprise allows you to obtain reliable and timely information, as well as provide effective control at storage sites, you can not issue cards. However, in any case, reports on the movement of goods and materials are required. They are also issued by materially responsible employees of the warehouse. Each document is signed. As in other cases, the reports are checked by the accounting department.