How to organize warehouse accounting in a company. Warehouse accounting - what is it, rules of maintenance and organization at the enterprise Receiving goods and materials from the warehouse

250. To store inventories in organizations, the following are created:

a) central (base) warehouses, which are under the direct supervision of the head of the organization or supply and sales service (department). Central warehouses, as a rule, should be specialized, especially in cases where the organization has materials that require different storage modes. As a rule, separate warehouses are created for storing finished products;

b) warehouses (storerooms) of workshops, branches and other divisions of the organization.

251. The creation of unnecessary intermediate warehouses and storerooms, as well as the transfer of material stocks from one warehouse to another, should not be allowed.

252. Each warehouse is assigned a permanent number by order of the organization, which is indicated on all documents related to the operations of this warehouse.

253. Warehouses (storerooms) must be provided with working scales, other necessary measuring instruments, measuring containers and fire-fighting equipment. Measuring instruments must be periodically checked (re-examined) and branded.

Specially adapted sites are equipped for open storage materials.

254. In warehouses (storerooms), material supplies are placed in sections, and within them - in groups, type and grade - sizes on racks, shelves, cells, in boxes, containers, bags and other containers and in stacks.

The placement of inventories should ensure their proper storage, quick retrieval, release and checking of availability.

As a rule, a label is attached to the place where material reserves are stored, and inscriptions are made on the cells (boxes) (for example, on glued pieces of paper or tags) indicating the name of the material, its distinctive features (brand, article number, size, grade, etc. .), item number, unit of measurement and price.

255. In warehouses (storerooms), appropriate storage conditions for material reserves (temperature, humidity and others) must be observed in order to prevent their damage and loss of necessary physical, chemical and other properties.

256. Reception, storage, release and accounting of inventories for each warehouse are assigned to the relevant officials (warehouse manager, storekeeper, etc.), who are responsible for the correct receipt, release, accounting and safety of the inventories entrusted to them, as well as for the correct and timely processing of reception and release operations. Agreements on full financial liability are concluded with these officials in accordance with the legislation of the Russian Federation.

257. If the staff of an organization or unit does not have the position of a warehouse manager (warehousekeeper), then his duties may be assigned to another employee of the organization with the obligatory conclusion of an agreement with him on full financial responsibility.

258. The hiring and dismissal of warehouse managers, storekeepers and other financially responsible persons is carried out in agreement with the chief accountant of the organization.

The warehouse manager, storekeeper and other financially responsible persons may be relieved of their positions only after a complete inventory of the inventories held by them and their transfer to another financially responsible person according to the act. The acceptance and transfer certificate is endorsed by the chief accountant (or his authorized person) and approved by the head of the organization (or his authorized person), and for warehouses (storerooms and other storage places) of divisions - by the head of the corresponding workshop (division).

259. Orders (instructions) of the chief accountant of the organization regarding the accounting of material reserves, registration and presentation of accounting documents and reporting (information) are mandatory for warehouse managers, storekeepers, freight forwarders and other financially responsible persons and officials, as well as its employees.

260. Accounting for material inventories (i.e. materials, containers, goods, fixed assets, finished products, etc.) stored in warehouses (storerooms) of the organization and divisions is carried out on warehouse accounting cards for each name, grade, article , brand, size and other distinctive features of material assets (varietal accounting). When automating accounting work, the above information is generated on magnetic (electronic) media of computer equipment.

261. In warehouses, quantitative grading records of material inventories are maintained in established units of measurement, indicating price and quantity, except for the cases specified in paragraph of these Guidelines.

262. Accounting for measuring instruments and devices, measuring containers, as well as fixed assets located in warehouses (storerooms) in operation (i.e. used for their intended purpose, and not for storage), is carried out in the same manner as accounting corresponding values ​​in other parts of the organization.

263. Warehouse registration cards are opened for the calendar year by the supply service (supply and distribution) organization. In this case, the details provided in the cards are filled in: warehouse number, full name of material assets, grade, article, brand, size, item number, unit of measurement, accounting price, year and other details.

A separate card is opened for each item number of the material.

Warehouse accounting cards are registered by the organization's accounting service in a special register (book), and in case of mechanized processing - on the appropriate computer media. When registering, the card number and visa of the accounting service employee or specialist performing the accounting function in the organization are stamped on the card.

Cards are issued to the warehouse manager (storekeeper) against signature in the register.

In the received warehouse accounting cards, the warehouse manager (storekeeper) fills in the details characterizing the storage locations of material assets (rack, shelf, cell, etc.).

264. The accounting prices of material inventories stored in warehouses (storerooms) of the organization and divisions are marked on the organization’s warehouse records cards.

In cases of changes in accounting prices, additional entries are made on the cards about this, i.e. the new price is indicated and from what time it is valid.

If the organization uses supplier prices or the actual cost of materials as the accounting price:

a) a new warehouse accounting card opens every time the price changes;

b) accounting is kept on the same card, regardless of price changes. In this case, the cards indicate “Supplier Price” or “Actual Cost” in the “Price” line. A new price is recorded for each transaction.

If the accounting service keeps records of materials using the balance method, the cards are filled out in the form of a turnover sheet, indicating the price, quantity and amount for each transaction of income and expense, the balances are displayed accordingly by quantity and amount. Records of amounts on cards are usually made by an accounting employee. By decision of the head of the organization, on the recommendation of the chief accountant, this work can be assigned to the person keeping records on warehouse cards.

265. Accounting for the movement of material stocks (receipt, expense, balance) in a warehouse (storeroom) is carried out directly by the financially responsible person (warehouse manager, storekeeper, etc.). In some cases, it is allowed to entrust the maintenance of warehouse accounting cards to operators with the permission of the chief accountant and with the consent of the financially responsible person.

After the card is completely filled out, the second sheet of the same card and subsequent sheets are opened for subsequent records of the movement of inventories. The sheets of the card are numbered and bound (fastened).

The second and subsequent sheets of the card are endorsed by an accounting employee during the next check.

When automating (mechanizing) accounting for the movement of material inventories, the forms of accounting documentation specified in this paragraph and accumulative registers of operational accounting can be presented on magnetic (electronic) media of computer equipment.

266. Based on the primary documents drawn up in the established order and executed (receipt orders, requirements, invoices, waybills, other incoming and outgoing documents), the warehouse manager (storekeeper) makes entries in warehouse accounting cards indicating the date of the transaction, name and document number and brief content of the transaction (from whom it was received, to whom it was issued, for what purpose).

In cards, each operation reflected in a particular primary document is recorded separately. When several identical (homogeneous) operations (on several documents) are performed on one day, one entry can be made reflecting the total quantity for these documents. In this case, the contents of such a record list the numbers of all such documents or compile a register of them.

Entries in warehouse accounting cards are made on the day of transactions and balances are displayed daily (if there are transactions).

Posting of data on the issue of materials from limit-receipt cards to warehouse accounting cards can be done as the cards are closed, but no later than the last day of the month.

At the end of the month, the cards display the totals of turnover by income and expenses and the balance.

267. Employees of the accounting service of the organization, keeping records of material inventories, are obliged to systematically, within the time limits established by the organization, but at least once a month, directly in warehouses (in storerooms) in the presence of the warehouse manager (storekeeper) check the timeliness and correctness of execution of primary documents on warehouse operations, records (postings) of operations in warehouse accounting cards, as well as the completeness and timeliness of delivery of executed documents to the accounting service of the organization.

When maintaining the balance method of accounting for materials in the accounting service, the accounting service employee checks all entries in the warehouse accounting cards with the primary documents and confirms with his signature the correctness of the balances in the cards. Reconciliation of cards with documents and confirmation of transactions with the signature of the inspector can also be carried out in cases where the accounting service records materials using turnover sheets.

When maintaining accounting cards in the accounting service of an organization (the first version of the reverse method), the cards of the accounting service are compared with warehouse cards.

268. Financially responsible persons are obliged, at the request of an auditing employee of the accounting service, to present material assets to check the availability.

269. Periodically, within the time limits established by the organization’s document flow schedule, warehouse managers (storekeepers) are required to hand over, and employees of the accounting service or other division of the organization (for example, a computer center) are required to accept from them all primary accounting documents passed (executed) in warehouses ( storerooms) for the corresponding period.

Acceptance and delivery of primary accounting documents is formalized, as a rule, by drawing up a register on which an employee of the accounting service or other division of the organization signs for receipt of the documents.

The warehouse delivers limit-fence cards after the limit has been used. At the beginning of the month, all cards for the previous month must be dealt, regardless of limit usage. If a limit-withdrawal card was issued for a quarter, it is handed over at the beginning of the next quarter, and at the beginning of the second and third months of the current quarter, monthly coupons from quarterly cards are handed over, if coupons were issued.

Before the delivery of limit cards, their data is verified with the shop copies of the cards (when maintaining cards in two copies). The reconciliation is confirmed by the signatures of the warehouse manager (storekeeper) and the responsible employee of the organizational unit that received the materials.

270. The accounting service employees who carried out the inspections report to the chief accountant of the organization about the results of inspections carried out in warehouses (storerooms) and the identified shortcomings and violations, as well as the measures taken.

If, during a random inspection of a warehouse (storeroom), shortages, damage, or surpluses were identified, they are documented in an act on the basis of which the surplus is credited, and the shortages and losses from damage are written off while simultaneously taking into account their value in the account “Shortages and losses from damage to valuables.”

Based on the results of inspections, the chief accountant of the organization is obliged to inform the head of the organization about the identified shortcomings and violations.

271. When registering the release of materials with the signatures of the recipients directly on the warehouse accounting cards, without drawing up expenditure documents (clause 99 of these Guidelines), the warehouse accounting cards at the end of each month are transferred to the accounting service or other division of the organization according to the register and after processing (drawing up the relevant accounting records) registers) are returned to the warehouse.

When using computer technology, cards are transferred to the computer center and, after data entry, are returned to the warehouse.

272. If warehouses (storerooms) of individual divisions of an organization (branches, production facilities, workshops, subsidiary plots, etc.) are located at a remote distance from the accounting service of the organization, reception of primary accounting documents and verification can be carried out directly in the accounting service of the organization or another unit organizations (for example, a computer center). In this case, the primary accounting documents are submitted (transferred, forwarded) to the relevant divisions of the organization within the established time limits with a register of documents submitted, which indicates the numbers and names of the documents submitted.

In addition, the warehouse manager (storekeeper) submits to the specified division of the organization within the same time frame a statement of material balances at the end of the reporting month or quarter. The form of the statement of balances of materials, the procedure for its preparation and the frequency of submission are established by the decision of the head of the organization upon the recommendation of the chief accountant.

An employee of the accounting service must carry out checks in remotely located warehouses (storages) (clause 267 of these Guidelines) within the time limits established by the chief accountant, or in the manner set out in clause 277 of these Guidelines.

273. At the end of the calendar year, the balances as of January 1 of the following year are displayed on the warehouse accounting cards, which are transferred to the newly opened cards for the next year, and the cards of the expired year are closed (marks are made on them: “the balance has been transferred to the card for the year 200_ N ... "), are bound (filed) and submitted to the organization's archives.

At the direction of the head of the supply service (supply and sales) and the permission of the chief accountant, warehouse accounting cards can be maintained (continued) in the next calendar year. If necessary, new cards can be closed and opened in the middle of the year.

274. In warehouses (in storerooms), instead of warehouse registration cards, it is allowed to keep records in warehouse accounting books.

In the warehouse accounting books, a personal account is opened for each item number. Personal accounts are numbered in the same order as cards. For each personal account, a page (sheet) or the required number of sheets is allocated. In each personal account, the details specified in the warehouse accounting cards are provided and filled in.

At the beginning or at the end of the book there is a table of contents of personal accounts indicating the numbers of personal accounts, names of material assets with their distinctive features and the number of sheets in the book.

Warehouse books must be numbered and laced. The number of sheets in the book is certified by the signature of the chief accountant or a person authorized by him and a seal (if there is a seal).

(see text in the previous edition)

The successful operation of an enterprise consists of the total impact of various factors and the competent execution of key functions. It is worth noting that correct accounting of goods can be considered one of the main conditions for the stable operation of the company.

Inventory control

This concept is used to define constant quantitative and grading accounting carried out in a warehouse. Without accounting, it is difficult to ensure their safety. For this process, a materials warehouse 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, for example a warehouse manager or a storekeeper.

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

Organization of warehouse accounting

A well-organized process of accounting for materials located in the warehouse is a very important and necessary segment of the organization’s activities. For efficient warehouse operation, two common accounting systems are used: batch and sort. But regardless of the fact which 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.

If we take into account the information contained in the manuals for accounting of a company's inventories, we can conclude that analytical accounting of inventory items is carried out through the use of the balance method or revolving invoices. With these approaches, accounting is carried out in the context of each storage location, as well as within them, recording item numbers, various product groups, synthetic and subaccounts.

Using cards

Warehouse accounting of materials, the basis for which are turnover sheets, in most cases involves the use of the two above-mentioned methods. This allows you to optimize warehouse operations and achieve higher levels of productivity.

In the first option, a warehouse accounting card is used, which opens for each type of storage in the warehouse. It displays quantitative and summary data, which, in essence, is the movement of materials. The basis for filling out such cards are primary accounting documents.

Keeping inventory records using cards also involves displaying balances on the first day and calculating 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 verified with the documentation located in the warehouse.

It is also possible that the accounting cards are not kept in the accounting department. In this case, expenditure and receipt documentation is grouped by item numbers. Afterwards, with the help of these documents, the totals for the month are calculated, and data on expenses and income are recorded separately. This information is then displayed on the turnover sheet. Those balances that were displayed in these statements are compared with the balances recorded in the warehouse accounting cards.

Balance accounting

This form of warehouse accounting differs from the previous one. The key difference comes down to the fact that qualitative and total accounting in the context of inventory items is not maintained in the accounting department. Turnover statements, accordingly, are also not compiled.

With this type of organization, warehouse work is carried out in the context of subaccounts, product groups and balance sheet accounts, which are used to record inventory items exclusively in monetary terms. Accounting is carried out by financially responsible persons. For this process, a warehouse ledger or appropriate journal is used.

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

Batch accounting

Trade and warehouse in this case are organized in such a way that a specific batch of goods is stored separately. Moreover, 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 serves as a warehouse accounting register.

It is worth noting the fact that the inventory of one item is 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 a batch card, the warehouse employee must indicate the date of preparation, its number, the time of filling out the goods acceptance certificate, the type of transport, the supplier’s details, 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 goods of the date of this action, the number of the consumable commodity document, the type of transport, the name of the recipient, the quantity and grade of products released. At the same time, the number of the batch card is indicated in the expenditure document.

When all the stocks of a particular batch are used up, the warehouse manager and 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 identified. In this case, warehouse accounting implies the following actions: the accountant, before the next inventory, writes off the shortage as distribution costs, but only on the condition that it was within the limits of natural loss. If the norms were exceeded, then the shortage must 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 warehouse accounting system includes inventory and materials for a fully consumed batch.

How are warehouse journals used in sort accounting?

If this method of accounting is used, the storekeeper opens one or several pages in the product journal for each variety and name of product. A separate card can also be created. The number of pages depends on the volume of operations carried out for receiving and disbursing.

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

Name, price, quantity, units of measurement of inventory items;

Number and date of documents that were used during the issuance and reception 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.

Various types of commodity journals will help to competently organize warehouse accounting of a quantitative type, in which the movement and remains of products are recorded, with the help of which inventory is kept in storage places, as well as their consumption is recorded. 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 obsolescence of goods, as well as a decrease in demand for them or loss of quality. These problems cannot be ignored and the markdown process is used to effectively solve them. To complete it, you will need an act of depreciation of material assets.

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 stored), 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 automation and optimization of all internal processes of the enterprise. This will save time and improve the quality of service.

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

We are talking about the following possibilities:

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

Possibility of dynamic recalculation of warehouse balances;

Tracking cargo along routes;

Using various methods of determining the price of a product;

Inventory and subsequent generation of current reporting according to its results;

Formation of receipt and warehouse orders;

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

Warehouse management.

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

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

Product batch, shelf life, certificate expiration date;

Various types of operations with inventory items;

Special purpose;

Re-grading;

Financially responsible persons;

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

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

Current programs

To effectively organize warehouse operations, various software can be used. But one of the most popular options is “1C Warehouse Accounting”. This software has certain advantages, which attract many companies that integrate this program into the operation of their warehouses.

The key functions are as follows:

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

Accurate maintenance of all warehouse documentation;

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

Availability of all necessary tools for correct inventory taking;

Presentation and processing of the warehouse system.

Using this software, you can qualitatively cover several areas of an enterprise’s economic activity. We are talking about managing sales rules, inventory, finance, purchasing and delivery of goods. The main advantages of 1C include ease of use of the program, the ability to adjust it to suit the needs of a specific organization and full compliance with Russian legislation.

If you wish, you can use other programs: “Super Warehouse”, “Product-Money-Product” and others.

Conclusion

It is obvious that the operation of a warehouse plays an important role in building the effective operation of a company. Therefore, the quality of service, 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 successfully building a cycle of sales and delivery of products must efficiently organize product accounting.

The program we offer allows you to record the sale of goods with minimal costs. Our application helps automate and optimize the process of accounting for warehouse and trade operations, significantly saving both financial resources and personnel labor costs. The user-friendly application interface allows you to achieve this result.

The program for managing goods in warehouses and trade contains the following modules:

• warehouse accounting (reception, shipment of products, accounting of various goods, inventory, internal movement);
• retail trade (calculation of change, sales control, accounting of inventory items, barcode scanner, printing of any labels);
• wholesale sales (statuses, invoicing for services, reserving goods, printing invoices, invoices, contracts and acts);
• integration with all necessary equipment (barcode scanner, label printer);
• printing documents (sales, shipment from warehouse, etc.);
• analytical reports;
• access control between users and departments;
• customization to suit the customer's needs.

Advantages of the MySklad service

Using our program, you can remotely keep track of the goods sold. The application can work from any portable device (netbook, tablet, phone) with access to the Internet. You can use the service for a small subscription fee, which includes user support.

With our program for warehouse accounting of remaining goods and other operations, it has become really more convenient!

A unique free software for inventorying goods in a warehouse supports a barcode scanner. Using this service, you can quickly and easily process a large amount of current information, namely:

• register receipts of goods;
• control sales, returns and balances;
• conduct scheduled and unscheduled inventories of goods;
• print invoices.

To start using it, you need to download a free balance accounting program.

System for recording the movement of goods and services

Using the MyWarehouse service, you can automate and significantly simplify the product management process. By using our program, you will appreciate all the benefits of a product accounting application that is ideal for any type of sales. Our service will facilitate routine accounting of the sale of goods and services.

All modules (especially accounting for products and services, creating documents and sending invoices) have a high degree of confidentiality and are reliably protected from hacking, since encrypted channels are used for data transmission.

Each enterprise must organize a system for recording acquired or produced material assets in places of their storage (for example, in warehouses) and in the accounting department in accordance with the requirements established in section 2 and section 6 of Order of the Ministry of Finance dated December 28, 2001 No. 119n. Operations to record the availability of materials and their movement (receipt, disposal) must be correctly, timely and reliably reflected in the accounting registers on the basis of primary warehouse accounting documents.

Accounting for materials in warehouse

Accounting for material assets in the warehouse, as well as their reception, storage and delivery, is carried out by an official of the organization, with whom an agreement on full financial liability has been concluded (clause 256, clause 257 of the Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n).

Unified forms of primary documentation for accounting of materials were approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a. However, starting from January 1, 2013, the organization has the right to use independently developed warehouse accounting forms or unified forms, but indicating in them all the mandatory details provided for in paragraph 2 of Art. 9 of the Law of December 6, 2011 No. 402-FZ. In both cases, these forms must be recorded in the accounting policies of the organization for accounting purposes (Information of the Ministry of Finance of Russia N PZ-10/2012).

As a basis for accounting for materials, an enterprise can take a warehouse accounting card (in form M-17), approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a. It is intended to reflect data on the availability of material assets and their movement for each name, grade, article, brand, size and other distinctive features of a material object (clause 260 of the Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n).

A warehouse accounting book is maintained for each item number of a material object. Warehouse accounting books are registered in the organization's accounting department and assigned a number according to the register (clause 274 of Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n).

Accounting for materials in accounting

Accounting for material assets in accounting is carried out on the basis of warehouse accounting data. All received primary documents are checked by the accounting service for the correctness of their execution and the legality of the transactions performed (clause 133 of the Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n).

Analytical accounting of materials (quantitative and total) is carried out at the places of their storage separately in the context of each name of the material object (nomenclature number), groups of materials, sub-accounts and synthetic accounting accounts (clause 136 of the Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n).

Material assets are accounted for by the accounting department on account 10 “Materials” at the actual cost of their acquisition (procurement) or at accounting prices (Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n).

Every month, accounting and warehouse staff check the availability of materials in the warehouse with accounting data. In addition, the accounting department checks the completeness and timeliness of recording operations on the movement of materials in primary accounting documents (

Regardless of what goods the enterprise produces, for its successful operation it is necessary to properly organize its warehouse facilities. Before being sent for sale, goods need to be stored somewhere, and constant monitoring of their dynamics is necessary. If accounting is organized correctly, this will help to maintain the entire volume of goods and be aware of exactly what product and in what quantity is available at the moment.

Let's analyze the nuances of organizing warehouse management at an enterprise and accounting for sold and remaining goods.

What legislative acts are warehouse accounting based on?

Accounting for inventories in a warehouse is regulated by orders of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n, and more specifically, by the Accounting Regulations “Accounting for inventories” PBU 5/01, approved by Order of the Ministry of Finance of the Russian Federation. The exception is credit and budget organizations that are subject to different regulations.

According to this act, a specially appointed materially responsible employee must deal with warehouse accounting. The same document clarifies the list of material assets that can be classified as inventories (MPI), which are supposed to be stored in warehouses.

NOTE! Just a few decades ago, inventory accounting was done entirely manually. Nowadays this process is largely automated: extensive software exists for this purpose.

Important Definitions

Stock– a special room equipped for storing inventories and preparing them for production use or delivery to the buyer.

Inventories– values ​​that are considered as such in accounting on the basis of clause 2 of PBU 5/01. These include:

• materials, raw materials, semi-finished products, intended in the future to serve as the basis for the production of sales products or other activities of the enterprise (works, services);
• valuables ready for sale (goods);
• material assets necessary to meet the everyday and administrative needs of the organization.

It is not customary to include the following as MPZ:

• assets that must be used for a long time (more than a year) - in this case, this is no longer an inventory, but a fixed asset;
• products whose production has not been completed (has not completed the entire technological cycle, is understaffed, has not passed the prescribed inspection and quality control).

Scope of warehouses

The materials are stored in the warehouse and prepared for shipment to the production cycle or further consumer. Most often, warehouses are used for storage for a certain period:

• goods to be sold;
• finished products of the enterprise, the “fate” of which has not yet been decided;
• raw materials for manufacturing products;
• spare parts, components, components and other elements of equipment necessary for production and/or repair;
• special and uniform clothing;
• personal protective equipment for workers;
• necessary equipment, etc.

Types of warehouses

Warehousing, providing a variety of functions related to the storage and transfer of inventory, can be classified in different ways.

1. According to the features of functioning:
   • material - for storing values ​​that ensure current production;
   • intra-production - inter-shop and intra-shop, they store assets to constantly provide jobs and organize uninterrupted work, including on schedule.
2. By type of assets stored in the warehouse:
   • universal – can accept almost any inventories for storage;
   • specialized – “tailored” for a specific type of stored value.
3. By location:
   • centralized warehouses;
   • “intermediate” warehouses are storerooms within departments.

ATTENTION! Each warehouse location is assigned its own number in the organization order; it is placed on all accounting documentation related to this warehouse.

Who runs the warehouse?

The warehouse must be staffed with qualified staff, which includes:

• manager– able to organize the work of subordinate employees, who are in charge of the dynamics of inventories in the warehouse, and are financially responsible for their safety;
• storekeeper– an employee who takes into account valuables in the warehouse: accepts and issues them in accordance with the accompanying documentation, maintains expense documents, carries out re-accounting, etc.;
• movers– move materials around the warehouse, to the enterprise and to transport;
• junior service personnel– designed to keep the warehouse clean.

Storage nuances

In order for there to always be order in the warehouse functioning system, that is, valuables can be found and issued upon request, and also not lost due to violations of storage conditions, a number of important conditions must be observed:

1. Equipping warehouses with the necessary systems for wounding medical equipment (containers, racks, tanks, etc.).
2. Each type, brand, size, grade, batch of MPZ should be stored in a separate cell (shelf, box).
3. Along with storage systems, warehouses must be provided with measuring instruments adequate to account for specific types of assets issued.
4. Assets should be pledged for storage on the one hand, and released on the other.
5. Effective use of the usable area of ​​the warehouse itself and storage devices.
6. The placement of storage devices and assets on them should contribute to maximum automation of warehouse operations.
7. The issuance of homogeneous assets should be carried out in the order in which they arrive at the warehouse (older ones should be issued earlier).
8. Taking into account the physical and chemical properties of stored values ​​during storage.

Documentation for warehouse accounting

Any operation carried out in a warehouse with inventories must be correctly reflected in the relevant documents.

Primary documents draws up all procedures performed with assets in the warehouse. It is regulated by the federal legislation of the Russian Federation. The main documents for securing transactions with inventories in the warehouse are given in the table.

In addition to primary documentation, warehouse workers must regularly complete:

• reports for management (according to internal regulations);
• accounting registers of documents;
• maintain a warehouse accounting book - the warehouse manager enters monthly summary data from storekeepers' reports into it.

Responsibility for warehouse accounting

Since inventories, often called inventories, are a significant portion of an enterprise’s assets, authorized persons bear financial responsibility for possible problems and violations committed in working with them. These points are clearly stated in the employment contract concluded with the responsible warehouse employees.

The corresponding monetary sanctions are regulated by:

• Art. 120 Tax Code of the Russian Federation;
• Art. 232 of the Labor Code of the Russian Federation - on compensation for direct damage in full if the amount is less than the average monthly earnings of the perpetrator;
• Art. 241 of the Labor Code of the Russian Federation - on partial compensation for damage in the amount of the average monthly earnings of the perpetrator;
• Art. 243 of the Labor Code of the Russian Federation - on full financial liability in cases where this is provided for in the employment contract.

IMPORTANT! If the violation was repeated in the same reporting year, the amount of fines increases.