What program is used to account in stock. Accounting for the movement of goods in stock. What legislative acts are based warehouse accounting

As is known, all procedures for receiving, storage, movement, vacation of goods from the warehouses should be issued with the help of relevant documents and reflect in warehouse accounting. Drawing up documents manually goes back: Today, employees lead warehouse accounting with special programs and services. On the automation of warehouse accounting and programs for warehouse document management - read in our material.

Download the blanks of the most important documents on the accounting of goods in stock:

Automation of warehouse accounting operations

Several tens of thousands of units can accommodate the range of goods in the warehouse of the average firm. And it is from the quality of warehouse accounting that the preservation of such a large number of goods depends.

Some warehouses with a small assortment of goods lead warehouse records in Excel, but modern entrepreneurs who try to keep their own business with time, have long appreciated the advantages and convenience of warehouse process automation programs. Why is the warehouse work automation?

First of all, automation is necessary because the emergence of problems in the work of the warehouses may entail significant financial losses for business owners.

For example, due to the wrong location of goods, due to the improper registration of reporting, the erroneous accounting of the remnants of goods, due to the human factor - inattention, personnel errors, as well as the irrational use of warehouse territory, the whole process of work of the warehouse is intensive, the system is incorrect, and So she will definitely give a failure.

Little warehouses with a narrow list of goods can remain non-automated, but if the business owner is aimed at development and does not want to stop at what has been achieved, the automation of warehouse operations is the most important step in the work that the visible result will bring the shortest time.

The main advantages of the warehouse automation are:

• Address storage of goods;
• Systematization of the nomenclature reference book of goods;
• Operational accounting of incoming products;
• Rapid attached, spending, write-off of goods;
• Detailing the location of goods in stock;
• Control of stocks and balance of goods in online mode;
• Redundancy management;
• Drawing up documents for organizing the work of the warehouse in automatic mode.
• Facilitating the process of inventory of goods.
• Facilitating the process of searching for goods in stock.
• Reducing the number of errors, cases of incorrect metering of goods.
• Reducing the scope of work for warehouse staff.
• Print price tags and labels.
• Tracking processes and stages of customer orders in online mode.
• Competent and efficient management of warehouse territory.
• Improving the productivity of the warehouse.

And these are only the main advantages that any warehouse acquires after automation of processes. You can automate the warehouse using various programs and at different levels: partial, basic, full - it all depends on what automation goals are prosecuted by the company's management and which result is planned to be obtained.

To fully appreciate all the advantages of the warehouse automation, use the business.ru program. The program has an intuitive interface with the ability to configure under the user. All of the above benefits are already included in the basic functionality of the business.ru program.

That is, it is possible to automate, for example, only the main warehouse operations, and you can and all warehouse processes completely from "A" to "I".

An indisputable advantage that will receive the business owner after automation of the warehouse is to draw up documents for organizing the work of the warehouse.

As you know, all procedures for receiving, storing, moving, vacation of goods from warehouses should be issued with the help of relevant documents and should be reflected in warehouse accounting.

And, if before making documents, it was necessary in manual mode and spend on this a huge amount of time, then after implementing the warehouse automation, all documents for organizing the warehouse work will be ready automatically, in the shortest time and with the exception of any errors. This means that the process of preparing warehouse documents will be simplified and accelerated at times.

Types of warehouse documentation

Consider the main types of primary accounting documents required for registration of procedures for receiving, storing and selling goods in stock.

As we see, the most important primary warehous account documents there are quite a lot and manual filling of each of them is a long and time-consuming process. Modern systems automation of warehouse accounting allows you to form various types of such documents immediately in in electronic format, with the possibility of their printing and subsequent storage and use.

Today, computer programs are increasingly used for the formation of acts, invoices, cards of goods. One of the most convenient and functional and functional is one of the online service to automate the operation of online stores, retail and wholesale trade, warehouses called "Business.ru". Consider the possibilities of this program in terms of warehouse accounting and workflow in stock.

Warehouse accounting It is necessary to control the movement and preservation of goods in the enterprise. How more is rational to organize accounting, what to choose the method and system of accounting of the TMC, let's talk later.

A varietal metering method

The main NPA governing the procedure and methods of warehouse accounting are guidelines for accounting material and industrial reserves (hereinafter - the MPZ), which were approved by the Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n. These instructions provide 2 main methods of accounting for the MPZ: varietal and partial.

The varietal accounting method is used when storing goods in varieties and names. TMC may differ in more detailed characteristics, such as color, form, unit of measure, etc. At the same time, the price of acquisition, the time of receipt and the goods party is not so important. That is, the newly received goods is added to the residual positions and is mixed with them, regardless of the price, supplier and batch of goods.

When implementing or other disposal, the goods are selected arbitrarily. Moreover, the following methods can be used to evaluate the TMC:

• FIFO (first came, the first retired) - in this case The cost of TMC in debiting is reflected at the price of the first batch;
• the average cost - the cost of goods from all revenues is summed and divided into quantity;
• the cost of a unit of goods.

On each position of the goods, financially responsible persons (hereinafter referred to as Mol) are setting a warehouse accounting card M-17. Such a card is conducted during the year. It includes product data: nomenclature number, location warehouse, credit prices, etc. After that, Mol reflects each MPZ movement in stock: admission, movement, disposal on the basis of primary and accompanying documents.

Trading companies use a CARD CARD CARD CARD-28.

The advantages of using this method include:

• rational and economical use of the warehouse area;
• the possibility of address storage of TMTS, that is, each type of product has its own alphanumeric cipher, which is assigned depending on the shelf (cells) on which the TMC is stored in stock;
• operational management of goods residues.

Of the minuses you can allocate:

• the lack of the possibility of separating goods of one type at the price of receipt;
• increase labor costs.

For the interaction of the warehouse and accounting, 2 methods of keeping accounting are possible: quantitative summes and salene.

When using a quantitative sum, the accounting of goods is carried out in terms of the number and cost of TMC and in stock, and in accounting. Wherein methodical recommendations There are 2 options:

1. The warehouse contains only quantitative accounting in warehouse maps, and all primary documents Immediately after the receipt, surrendering to the accounting department. The accounting service starts the cards of the quantitative sum of each nomenclature position and removes the remnants and turnover on the movement of goods. This includes a single negotiable statement in all nomenclature numbers. That is, accounting duplicates warehouse accounting, withdrawing residues and quantity, and in the amount.
2. Warehouse cards are conducted only by the warehouse in value and quantitative terms. In the accounting department, the entire parish and consuming primary are grouped by types of nomenclature, and at the end of the period, the final data is calculated. The results are recorded in the consolidated statement and are checked with warehouse accounting data.

Warehouse accounting The Saldov method provides for the following order: the warehouse takes into account the goods only in quantity, and accounting is only in summary terms. That is, in stock during the document established by the schedule, the period is carried out operational traffic Goods in cards on the basis of the primary. At the end of the deadline, all documents are surreated in the accounting department.

Responsible for the site TMC accounting The worker checks the data of the primary documents with the information specified in the cards, puts its visa and transfers the results into the Salda statements, on the basis of which a consolidated final statement is compiled in the context of synthetic accounts (subaccounts), commodity groups, as well as warehouses or divisions.

Particular accounting method

When registering the MPZ partial way, each incoming batch of goods is stored separately from the previous ones. The party is homogeneous (the same) product received:

• in several transport documents, but from one supplier at one time;
• on one transport document.

MPZ accounting for parties is also in stock, and in accounting at the same time.

When the goods are received, they register them in the journal and assigns the sequence number of the entire batch of goods. This number Fixed in all subsequent expenditure documents when retireing TMC from this party.

Based on the accompanying primary documents received from the supplier, they say a special partion card. The MX-10 form is most often used, but it is possible to use the form developed by the company in relation to each individual type of goods. In this map, all the movement of the MPZ from a particular party is fixed: a deposit document, date, quantity - and so on to the complete consolidation of TMC.

On the fact of the disposal of the entire Party, TMC MOLO closes the partion card, makes up an act of consolidation of the MPZ and transfers all the papers into accounting.

TO positive sides This method of accounting can be attributed:

• reinforced control of residues;
• loss reduction;
• the possibility is less likely to conduct revisions.

From minuses can be noted:

• irrational use of space;
• the impossibility of operational accounting on the nomenclature, as the accounting is conducted in different partial cards.

The partial method of accounting for the MPZ is very convenient to apply when implementing a homogeneous product with a certain amount of shelf life, as well as catering enterprises.

The selected accounting option is varietal or partial - must be fixed in accounting policies Enterprises.

Warehouse accounting system

If literally 20 years ago, the registration was carried out mainly manually, today today to present a modern warehouse without an automated accounting system is quite difficult. Consider the pros and cons of each of the systems.

Warehouse accounting Manually threatens errors and miscalculations (human factor), and also requires significant employment and time.

With a significant remoteness of accounting from a warehouse during manual accounting, the following difficulties arise:

• random, and sometimes special mistakes, registers for the purpose of embezzlement and so on.;
• inconsistency of employees;
• considerable time costs when transferring documents to accounting and back;
• it is impossible to quickly track the remains in the warehouse;
• there is no possibility to reserve the TMC for buyers;
• frequent checks of residues;
• labor and temporal costs of revision.

To reduce the influence of the human factor, as well as labor and temporary costs, many entrepreneurs are injected automated systems Accounting in the enterprise. Today manufacturers offer a large range of software for automation of warehouse accounting.

All of them meet the main parameters:

• the ability to track the movement of goods in stock - coming, consumption of the residue for any selected period;
• management of the program from anywhere in the world, with almost any electronic device;
• extract the package of primary and accounting documents;
• operational interaction of all enterprise services;
• formation and tracking of the pricing policy of the enterprise, as well as discount systems;
• keeping accounting for several warehouses at the same time;
• a quick conclusion of balances for inventory, as well as the ability to track the cause of certain deviations.

From minuses can be noted:

• the cost of acquiring the program and its periodic updates;
• problems with personnel knowing the principles of work in the program;
• the content of the IT manager, and on large enterprises of the IT service.

As can be seen from the above review, automated accounting systems are most effective and allow you to quickly and profitably manage the warehouse.

RESULTS

The warehouse is an important component of the business process of any enterprise. From how effectively his work is organized, the profit of the enterprise as a whole depends. For these purposes, special ways of accounting for TMTS are provided: varietal and partial, as well as the use of automated warehouse accounting programs.

The successful work of the enterprise is made up of the total impact of various factors and competent execution of key functions. It should be noted that the correct accounting of the product can be attributed to one of the main conditions of the company's stable work.

Inventory control

This concept is used to determine the constant quantitative and varietal accounting carried out in the warehouse. Excluding difficult to ensure their safety. For such a process, a warehouse metering card is used, which is a form approved by the legislation for fixing movement in the warehouse of materials of a separate type, size and grade. They are filled with each nomenclature material number. Their leading is engaged in a financially responsible person, for example, a warehouse or a storekeeper.

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

Organization of warehouse accounting

A competently organized process of accounting for materials posted on the territory of the warehouse is a very important and necessary segment of the organization's activities. For efficient warehouse operation, two common accounting systems are used: partial and varietary. But regardless of the fact that the choice will be made, financially responsible workers will keep records of the company's products in physical terms. This procedure is carried out through the use of profitable and consumable commercial orders.

If you take into account the information containing the methods for accounting in accounting of the company's logistical reserves, we can conclude that maintenance analytical accounting TMC is carried out by using the Salda method or revolving overheads. With these approaches, accounting is made in the context of each storage location, as well as inside them with fixation of nomenclature numbers, various commodity groups, synthetic and subaccounts.

Using cards

Warehouse accounting of materials, the basis for which is conditions in Most of cases implies the use of the two above methods. This allows you to optimize the work of the warehouse and achieve a higher level of productivity.

At the first time, a warehouse accounting card that opens to each species stored in the warehouse is used. It displays quantitative sums, which is essentially the movement of materials. The basis for filling such cards is primary accounting documents.

Warehouse accounting with cards also implies the display of residues to the first number and the calculation of turnover for the month. With the help of such documentation, the preparation of negotiated statements for each warehouse separately. In addition, the data of those cards that are in accounting are checked with documentation in stock.

This option is possible, in which accounting cards are not conducted in accounting. In this case, the expenditure and receipt documentation is grouped by nomenclature numbers. After using these documents, the results are calculated for a month, and the data on costs and arrival are fixed separately. Next, this information is displayed in reverse Vedomosti. Those remnants that were derived in these statements are compared with the remnants recorded in the accounting cards in the warehouse.

Sald account

This form of warehouse accounting is different from the previous one. The key difference is reduced to the fact that high-quality and sum incorporation in the context of the TMC is not conducted in accounting. Conductable statements, respectively, are also not compiled.

With this form, the organization of the work of the warehouse is made in the context of subaccounts, commodity groups and balance accounts, which are used to account for inventive material values \u200b\u200bexclusively in monetary terms. Accounting is made by financially responsible persons. This process uses a warehouse booking book or an appropriate magazine.

As for the accounting, it is engaged in reception primary accounting documentation From financially responsible persons and subsequently checks the data obtained. When the reconciliation process is completed, the remnants of the materials that were recorded on the first number are transferred to the Salda Statement.

Partico accounting

Trade and warehouse in this case are organized in such a way that a particular batch of goods is stored separately. And for each of them, the storekeeper discharges a partion card in two copies. To register such cards, a special book is used. At the same time, the number of the adopted party is the registration number in this book. After making the necessary information, one copy is transmitted to the accounting department, and the other remains in stock and performs the function of a warehouse accounting register.

It is worth noting the fact that the party is determined by the TMTs of the same name. This product must be delivered by one supplier. As for the number of deliveries, there may be several of them.

When filling in the partion card, the warehouse worker must indicate the date of the preparation, its number, the time of filling the act of receiving the goods, the type of transport, the props of the supplier, the number and date of the invoice, the name of the product, the place of departure, as well as mass and variety.

Warehouse accounting of materials in which the partial method is used is reflected during the release of the product date of this action, the consumable numbers commodity document, type of transport, recipient name, quantity and varieties of released products. At the same time, the passage card number is specified in the expenditure document.

When all reserves of a particular party turn out to be spent, the head of the warehouse and merchander put their signatures on the map and transmit it to the accounting department, where it will later be checked.

It is possible that during the inspection will be revealed. In this case, warehouse records implies the following actions: an accountant prior to the next inventory hesitates a shortage of circulation costs, but only provided that it was within the norms of natural loss. If the norms were exceeded, the shortage should be accumulated from those persons who carry material responsibility for products stored in stock.

It is also worth considering that information that the warehouse accounting system includes a fully consumed Party of TMC.

How are warehouse magazines for varietal accounting?

If an accounting method is applied, the storekeeper opens one or more pages in the commercial journal for each variety and product name. A separate card may also be charged. The number of pages depends on the volume of operations carried out on reception and consumption.

In the header of the Card or page of the magazine, you must specify the article, name, variety and other features that distinguish a specific product. The remaining place on the page is used to reflect the arrival, consumption and residues of products.

Name, price, number, units of measurement of TMC;

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

Storage.

In order for the goods to be stored and subsequently issued, it is necessary to assign the appropriate documentation of the storage engineer and the head of the warehouse.

Competently organize a warehouse accounting of quantitative type, with which the movement and remnants of products are retained, various types of trade journals will help, with which the consideration of commodity values \u200b\u200bin storage places, as well as the fixation of their consumption. Such information may also be displayed as a statement.

How is the markdown of the TMT?

Trade and warehouse inevitably conjugate with such phenomena as an obsolescence of goods, as well as a decrease in demand for them or loss of quality. These problems can not be ignored, and for their effective solution The markup process is used. It will take the certificate of logistically and commodity values \u200b\u200bfor its design.

Make up and sign it is needed in two copies. These are responsible persons representing the Special Commission. One copy remains at the head of the warehouse (it must be stored), the second goes to the accounting department. In some situations, one instance can be attached to the commodity invoice. This is done for the subsequent transfer of this document of the organization engaged in the sale of the discounted goods, or in order to return to the manufacturer.

Warehouse management systems

One of the key tasks of any business is to automate and optimize all internal enterprise processes. 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 reception and consumption of goods, a warehouse accounting program is used. She can have different look and the structure, but the functions of such software remain unchanged.

We are talking about the following features:

Distribution of products in warehouse for storage cells, parties and responsible persons;

The possibility of dynamic recalculation of storage residues;

Tracking of goods on the routes of movement;

Using different ways the formation of the price of goods;

Inventory and subsequent formation of relevant reporting in accordance with its results;

Formation of receipt and warehouse orders;

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

Warehouse management.

Well-compiled warehouse accounting program allows you to establish the effective operation of the transit commodity warehouse, as well as warehousehaving general purpose. Also practiced the use of an electronic analogue of a warehouse card card, which has all relevant filters. We are talking about tracking information in the following directions:

The currency used to pay for the goods (at a framed statement, an act of surplus and shortage, the statement of the actual presence, etc.);

Product batch, storage time, certificate expiration date;

Various types of operations with TMC;

Special purpose;

Auction;

Financially responsible persons;

Mechanical operations and descripts of material values \u200b\u200bin the warehouse.

As a rule, such an automated warehouse record is being finalized by the developer, taking into account the individual specifics of the business client's business.

Current programs

For an effective organization of the warehouse, various software can be used. But one of the most popular options is "1C warehouse accounting." This software has certain advantages that attract many companies integrating this program to the work of their warehouses.

Key features look like this:

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

Accurate maintenance of all warehouse documentation;

Timely and convenient waging magazine (cards);

Availability of all necessary tools for the correct inventory;

Representation and processing of warehouse system.

With this software, you can high-qualityly embrace several directions. economic activity Enterprises. We are talking about the management of sales rules, stocks, finance, procurement 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: "Supercord", "product-money-product" and others.

Conclusion

Obviously, the work of the warehouse plays the last role in building the effective activity of the company. Therefore, the quality of service, the speed of delivery and the state of the sales process as a whole depends on the level of organization of warehouse functions. Thus, any company interested in the successful construction of the sales cycle and product delivery should qualitatively organize the consideration of the goods.

250. To store material reserves in organizations are created:

a) Central (basic) warehouses that are managed directly by the head of the organization or service (supply department) and sales. Central warehouses, as a rule, should be specialized, especially in cases where the organization has materials requiring different modes storage. For storage finished products Created, as a rule, individual warehouses;

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

251. The creation of unnecessary intermediate warehouses and storage rooms should not be allowed, as well as moving material reserves from some warehouses to others.

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

253. Warehouses (storage rooms) should be provided with good scales, other necessary measuring instruments, measuring tair and fire equipment. Measuring instruments must be periodically checked (re-inflicted) and their brand is carried out.

For open storage materials, specially fitted playgrounds are equipped.

254. In warehouses (storage), material reserves are placed in sections, and inside them - by groups, type and varieties on racks, shelves, cells, in boxes, containers, bags and other containers and in stacks.

Placing material reserves should ensure their proper storage, fast finding, vacation and checking.

The label is attached to the place of storage of material reserves, as a rule, the label is attached, and on the cells (boxes) are made (for example, on the glued sheets of paper or tags) with the name of the material, its distinctive features (brand, article, size, grade, etc. .), Nomenclature number, units of measurement and prices.

255. In warehouses (in storerooms), appropriate storage regimes of material reserves (temperature and other) should be respected in order to avoid damage and loss of the necessary physico-chemical and other properties.

256. Reception, storage, vacation and accounting of material reserves for each warehouse assigned to the relevant officials (Head of Warehouse, Storekeeper, etc.) who are responsible for the right reception, leave, accounting and preservation of inventory entrusted to them, as well as for the right and timely design of transactions and leave operations. Specified officials are subject to contractual liability agreements in accordance with the legislation of the Russian Federation.

257. If in the state of the organization, the division is missing the position of the head of the warehouse (storekeeper), its duties can be assigned to another employee of the organization with mandatory conclusion With him a contract for full liability.

258. Acceptance of work and dismissal of warehouses, storekeepers and other materially responsible persons are carried out in coordination with the chief accountant of the organization.

Head of Warehouse, Storekeeper and other materially responsible persons can be exempt from positions only after a continuous inventory of commodity-material reserves listened and transferring them to another materially responsible person on the act. The act of admission and transmission is visited by the chief accountant (or by the person authorized by him) and is approved by the head of the organization (or by the person authorized by him), and units - the head of the relevant workshop (divisions) are approved by warehouses (storage and other storage places).

259. Regulations (indications) of the Chief Accountant of the Organization in terms of taking into account the material reserves, registration and submission of accounting documents and reporting (information) are required for the warehouses, storekeepers, freight forwarders and other materially responsible and officials, as well as its employees.

260. Accounting for material reserves (i.e., materials, containers, goods, fixed assets, finished products, etc.) located on storage in warehouses (storage rooms) of organizations and units, is carried out on warehouse cards for each name, variety, articula , brand, size and other distinctive features of material values \u200b\u200b(varietal accounting). When automation of accounting work, the above information is formed on magnetic (electronic) carriers of computing equipment.

261. In warehouses, quantitative varieties of material reserves are conducted in the established units of measurement, indicating the price and quantity, except for the cases given in the paragraph of these Methodical instructions.

262. Accounting for measuring instruments and devices, measuring containers, as well as fixed assets in warehouses (in storerooms) in operation (i.e. used by direct destinationrather than storage) is in the same order as the accounting of appropriate values \u200b\u200bin other divisions of the organization.

263. Warehouse accounting cards are opened on the calendar year of the supply service (supplied - sales) organization. At the same time, the details provided for in the cards are filled: the warehouse number, the full name of material values, the variety, article, brand, size, nomenclature number, unit of measure, accounting price, year and other details.

On each nomenclature material number opens a separate card.

Warehouse accounting cards are registered by the Organization's accounting service in a special register (book), and with mechanized processing - on the appropriate machine carrier. When registering on the card, the card number and the visa of the employee of an accounting service or a specialist carrying out accounting function In the organisation.

Cards are issued to the warehouse manager (storekeeper) on receipt in the registry.

In the warehouse accounting cards received by the warehouse manager (storage room) fills the details that characterize the places of storage of material values \u200b\u200b(rack, shelf, cell, etc.).

264. The credentials of the material reserves stored in warehouses (in storerooms) of organizations and units are affixed at the warehouse accounting cards.

In cases of changes in the credentials on cards, additional entries are made about this, i.e. It is indicated by the new price and with what time it acts.

In the case of applying by the organization as accounting price Prices of suppliers or actual cost of materials:

a) opens new card warehouse accounting for each price change;

b) Accounting is carried out on the same card regardless of price change. In this case, the Cards on the "price" line indicates the "supplier price" or "actual cost". The new price is written for each operation.

If in the accounting service, the accounting of the materials is carried out in the Saldovoy method, the cards are filled with the form of a negotiable statement, indicating the price, quantity and amounts, respectively, respectively by quantity and amount. Entries in cards, as a rule, produces an accounting service worker. By the decision of the Head of the Organization on the Submission of the Chief Accountant, this work may be assigned to the person leading to the warehouse accounting cards.

265. Accounting for the movement of material reserves (coming, consumption, residue) in the warehouse (in the storeroom) is conducted directly to a materially responsible person (headstock, storekeeper, etc.). In some cases, it is allowed to establish a warehouse accounting cards on operators with the permission of the Chief Accountant and with the consent of the materially responsible person.

After full filling of the card for subsequent records of the motion of material reserves, the second sheet of the same card and subsequent sheets opens. Card sheets are numbered and stumbled (fasten).

The second and subsequent sheets of the card are visited by an accounting service worker at the next check.

When automation (mechanization) of the flow of material reserves, the formation of the accounting documentation and accumulative registers of operational accounting can be represented on magnetic (electronic) carriers of computing equipment.

266. Based on decorated in the prescribed manner and fulfilled primary documents ( parish orders, requirements, overhead, transport invoices, other parishes and expendable documents) The warehouse manager (storekeeper) makes records in warehouse cards, indicating the date of operation, the name and number of the document and the summary of the operation (from whom it is received, to whom it is released for what purpose).

In the cards, each operation reflected in one or another primary document is recorded separately. When performing several identical (homogeneous) operations (several documents), one record can be made with a reflection of the total number of documents. In this case, the content of such records lists the numbers of all such documents or their registry is drawn up.

Records in warehouse accounting cards are made on the day of operations and remnants (in the presence of operations) are displayed daily.

Speakers from limit-fence cards in warehouse card accounting cards of materials can be made as the cards are closed, but no later than the last number of the month.

At the end of the month in the cards, the results of revolutions on the arrival and consumption and the residue are derived.

267. Employees of the Organization's accounting service leading to material reserves are obliged to systematically, in the period established by the organization, but at least once a month, to carry out directly in warehouses (in storerooms) in the presence of the warehouse manager (storekeeper) checking the timeliness and correctness of the registration of primary documents According to warehouse operations, records (coupling) of operations in warehouse accounting cards, as well as the completeness and timeliness of the commissioning of the executed documents in the accounting service of the organization.

When conducting in the accounting service of the Saldovogo method of accounting for materials, an accounting worker adopts all records in warehouse accounting cards with primary documents and confirms its signature correctness of removal of card balances. Reconciliation of cards with documents and confirmation of operations by signature of the verifier can also be carried out in cases where the accounting service is carried out with the use of negotiable statements.

When conducting accounting cards in the accounting service of the organization (the first option of the current method), accounting card cards with warehouse cards are checked.

268. Materially responsible persons are obliged to present material values \u200b\u200bat the request of the accounting worker of the accounting service.

269. Periodically, within the deadlines established in the organization of document management schedule, heads of warehouses (storekeepers) must be submitted, and employees of the accounting service or other division of the organization (for example, a computing center) - to receive all primary accounting documents from them, which have passed (executed) on warehouses ( storage) for the corresponding period.

The receipt of the primary accounting documents is issued, as a rule, by drawing up the registry, on which an employee of an accounting service or other unit of the Organization is described in obtaining documents.

The surrender of limit-intricate cards is made after using a limit. At the beginning of the month, all maps should be handed over for the last month, regardless of the use of the limit. If the limit-fence card was issued for a quarter, it is surreated at the beginning of the next quarter, and in the beginning of the second and third months of the current quarter, monthly coupons from quarterly cards are handed over if the tickets were issued.

Prior to the delivery of limit-intricate cards, their data is selected with the shopping instances of the cards (when maps in two copies). The reconciliation is confirmed by the signatures of the head of the warehouse (storekeeper) and the responsible employee of the organization's division received by the materials.

270. On the results of the warehouses (in storerooms) of inspections and the identified disabilities and violations, as well as the measures taken by the employees of the Accounting Service, which conducted the audits report, report the chief accountant of the organization.

If, with a selective warehouse check (pantry), shortage, damage, excess, they are executed, on the basis of which excess occurs, and shortage and loss from damage are written off with simultaneously taking into account their value in the account "shortage and loss of valuables."

Chief Accountant Organizations on the results of inspections are obliged to inform the head of the Organization on the identified shortcomings and violations.

271. When making the release of materials with signatures of recipients directly in warehouse accounting cards, without registration of expenditure documents (paragraph 99 of these Methodological Indications), warehouse accounting cards at the end of each month are transferred to the accounting service or other division of the registry organization and after processing (compiling relevant accounting Registers) come back to the warehouse.

When using computing equipment, the cards are transmitted to the computing center and after entering the data returns to the warehouse.

272. If warehouses (storerooms) of individual units of the organization (branches, industries, workshops, utilities, etc.) are located on the accounting service of the organization at a remote distance, receiving primary accounting documents and checks can be carried out directly in the accounting service of the organization or in another unit Organizations (for example, computing center). In this case, the primary accounting documents in deadlines They are presented (transmitted, sent) to the relevant units of the Organization with the register of submission of documents in which the numbers and names of the submitted documents are specified.

In addition, the warehouse manager (storageman) submits to the specified division of the organization on the same date the statement of the material remains at the end of the reporting month or quarter. The formability of the residual materials, the procedure for its preparation and the frequency of submission is established by the decision of the head of the Organization on the submission of the chief accountant.

An employee of the accounting service should be carried out in remotely located warehouses (pantry) checks (paragraph 267 of these Methodological Indications) within the deadlines established by the Chief Accountant, or in the manner set out in paragraph 277 of these Methodical Indications.

273. At the end of the calendar year, remnants on January 1 of the next year are displayed on January 1, which are transferred to newly open cards for the next year, and the cards of the past year are closed (marks are made: "The residue was transferred to the 200_ year card. N ... "), stitching (fed) and surrendered to the archive of the organization.

As indicated by the head of the supply service (supply and sales) and the permission of the chief accountant, the warehouse accounting card may be conducted (continued) and in the next calendar year. In the necessary cases, new cards can be closed and open in the middle of the year.

274. In warehouses (in storerooms), instead of warehouse card cards, keeping accounting in warehouse booking books.

In the books of warehouse accounting, the personal account opens on each nomenclature number. Facial accounts are numbered in the same order as cards. For each personal account, the page (sheet) is highlighted or the required number of sheets. Each personal account provides and filled out the details indicated in warehouse cards.

At the beginning or at the end of the book, the table of contents of personal accounts are placed indicating the numbers of personal accounts, the names of material values \u200b\u200bwith their distinctive features and the number of sheets in the book.

Books of warehouse accounting should be numbered and laid. The number of sheets in the book is certified by the signature of the chief accountant or the person, the authorized, and the seal (in the presence of printing).

(see text in the previous edition)

The correct organization of warehouse accounting is the key to the successful work of the trading enterprise. Already a long time ago, those times were kanuli when the consideration of the goods was carried out by hand on cards and in Vedomosti. Today exist automated warehouse accounting systemswhich allow many processes to simplify the most and effectively organize the work of the warehouse.

At small business enterprises, a storekeeper is headlought - a universal specialist engaged in both the reception and vacation of goods and documentary design All warehouse operations. The employee adopted for the position of the storekeeper usually consists of a material liability agreement, which has the force if it allows the working conditions (organized a place for storage of goods, there is a ban on editing documents in a warehouse accounting program, a workflow is established in a warehouse). In the micro-business, the responsibilities of the head of the warehouse and the storekeeper, as a rule, performs the head or individual entrepreneur himself.

It is advisable to divide warehouses into individual sections, inside which the goods are placed in groups, varieties, fit on racks, shelves, in boxes or another container. This location of goods provides the possibility of their fast acceptance, vacation and checking.
Each fact of the receipt and disposal of the goods is issued by primary documents reflecting their number and cost.

Warehouse accounting scheme

The arrival of the goods to the warehouse

Based on the accompanying papers of the supplier is discharged internal documentsfixing the receipt of goods. The goods are accepted on the invoice with which the names, quantity, quality, mass and completeness are checked. In the presence of quantitative and high-quality discrepancies, compared with the data of the supplier's accompanying documents, the act on the established discrepancy in quantity and quality in the acceptance of inventory-material values \u200b\u200bis drawn up.

Inventory control It is convenient to lead in equal units of measurement, such as packages or pieces. You can immediately use two units of measurement and put prices, respectively, on the piece goods and the packaging, or, to avoid confusion, still make up and coming, and consumption in one units.

Consumption of goods from the warehouse

Goods from the warehouse is issued legal entity According to the expenditure invoice in the presence of a power of attorney. For retail The goods are released from the warehouse (it can be simultaneously the trading hall) for the receipt check.

As a result, the warehouse should remain only the product that is listed in taking into account. However, during storage, the goods can deteriorate, the term of their expiration expires, marriage or shortage can be identified, and no one has canceled the human factor: they looked there, they were released, not the name was released, they did not give it anyway - as a result, the discrepancy between the accounting and actual. What to do? Inventory!

Inventory: write-off and posting

The inventory is carried out according to the schedule, which is established by the head, as well as when changing materially responsible persons, or with large discrepancies, auction.

Members of the inventory commission and material and responsible persons participate in the inventory. Inventory is checked for the availability of goods, its condition and evaluation. Inventory can be complete or sample, for example, by group of goods. Main primary document According to the results of inventory - inventory inventory. It reflects the actual availability of commodity values. Based on this document, the surplus is made and the write-off of a shortage.

The shortage of the inventory should be issued as an act of writing off material values \u200b\u200bat the signature of members of the Commission. The loss within the norms of natural liability refers to costs, in excess of the norms of natural loss in the absence of specific perpetrators - on other nonealization expensesBut if the loss is recognized by the guilty persons, it is refunded at the expense of employees of the organization.

Surplusing according to the results of the inventory is subject to gaining at a market price, accounting in other non-engine income and is issued by the appropriate act.

Warehouse and warehouse program

The modern accounting program used in the warehouse allows not only clearly debugging its work, competently organize inventory control and correctly conduct the necessary documentation - it gives the head of operational information on the movement of goods and their remnants, surpluses, shortages and other parameters, on the basis of which it is possible to build relationships with suppliers and buyers, staff and divisions within the organization, to make flexible management decisions and conduct their business On the path of development.