What is inventory accounting? Ways of conducting warehouse accounting. Organization of accounting, responsibility, programs

Successful work of the enterprise consists of the total impact of various factors and the competent performance of key functions. It should be noted that the correct accounting of the 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 grading accounting carried out in the warehouse. Without taking into account the goods placed in the warehouse, it is difficult to ensure their safety. For such a process, a warehouse inventory record is used, which is a form approved by law for fixing movement in a warehouse of materials of a separate type, size and grade. They are filled for each nomenclature number of the material. Their conduct is handled by a financially responsible person, for example, a warehouse manager or storekeeper.

Before entrusting the storekeeper with the material stocks of the enterprise, a contract is usually concluded with him. It describes the types of work that an employee performs, and the degree of responsibility in the event of loss or damage to products stored in a warehouse.

Organization of warehouse accounting

Properly organized process of accounting for materials placed on the warehouse site 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: partion and varietal. But regardless of the fact that the choice will be made, the materially responsible employees will keep records of the company's products in kind. This procedure is implemented through the use of incoming and outgoing commodity orders.

If we take into account the information contained in the accounting procedures for the inventory of the company, we can conclude that the maintenance of analytical accounting of goods and materials is carried out using the balance method or negotiable waybills. With these approaches, the accounting is performed in the context of each storage location, as well as inside them, with fixation of nomenclature numbers, different product groups, synthetic and sub-accounts.

Use of cards

Warehouse accounting of materials, the basis for which are negotiable statements, In most cases implies the use of the above two methods. This allows you to optimize the work of the warehouse and achieve a higher level of productivity.

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

The maintenance of inventory accounting with the help of cards also implies the display of balances on the first number and the calculation of turnover for the month. With the help of such documentation, it is possible to compile the turnover sheets 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.

There is also the possibility that account cards are not kept in the accounting department. In this case, the expense and incoming documentation is grouped by nomenclature numbers. After using these documents, the monthly totals are calculated, with data on expenses and revenues recorded separately. Further, this information is displayed in the reverse statement. Those balances that were withdrawn in these statements are compared with the balances recorded in the stock records.

Balance accounting

This form of warehouse accounting differs from the previous one. The key difference is that there is no qualitative and summary accounting in the TMC section in the accounting department. The turnover statements, respectively, are also not drawn up.

With this type of organization of the warehouse, accounting for goods and materials is made in the context of sub-accounts, commodity groups and balance accounts that are used to account for inventories in monetary terms only. Accounting is made by materially responsible persons. For this process, a warehouse accounting book or a corresponding journal is used.

As for accounting, it deals with the receipt of primary accounting documentation from materially responsible persons and subsequently checks the received data. When the reconciliation process is completed, those balances of materials that have been fixed to the first number are transferred to the balance sheet.

Partition accounting

Trade and warehouse in this case are organized in such a way that a particular consignment of goods is stored separately. And for each of them the storekeeper writes out a partion card in duplicate. To register these cards a special book is used. In this case, it is the number of the accepted lot 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 the warehouse accounting register.

It is worth noting the fact that as a batch is determined by the TMC of one name. This product must be supplied by one supplier at the same time. As for the number of deliveries, there can be several.

When filling out the partion card, the warehouse employee must indicate the date of compilation, its number, the time of filling in the acceptance certificate, the type of transport, supplier details, the number and date of the consignment note, the name of the product, the place of departure, and also the mass and grade.

Warehouse accounting of materials in which the partion method is used implies the reflection during the holiday of the goods of the date of this action, the numbers of the expendable commodity document, the mode of transport, the name of the recipient, the quantity and grade of the products that are dispensed. At the same time, the number of the batch map is indicated in the expenditure document.

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

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

It is also necessary to take into account the information that the batch accounting system includes the drawing up of an act for a fully consumed batch of goods and materials.

How are warehouse journals used for sorting accounting?

If this method of accounting is used, the storekeeper opens one or several pages in the goods log for each grade and product name. A separate card can also be issued. The number of pages depends on the volume of transactions conducted on admission and expenditure.

In the title of the card or page of the journal, you must specify the article, name, grade and other characteristics that distinguish a particular product. The remaining space on the page is used to reflect the arrival, consumption and product balances.

The book of the warehouse account (magazine) is necessary for data fixation at registration of each receipt or the expense document.

Legislation allows the use of various forms of journals. As an example, we can cite a commodity magazine in form N MX-2. The storekeeper or other responsible person is responsible for it. The basis for its completion are documents on acceptance and issue of goods and materials, previously deposited. In such a journal the following data are indicated:

- the date when the goods and materials were accepted for safekeeping;

- the unit that transferred the inventory to the warehouse;

- name, price, quantity, units of measurement of goods and materials;

- number and date of documents used during the issue and receipt of products;

- storage.

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

Competently organize inventory accounting of a quantitative type, in which The movement and the remnants of products are fixed, various types of commodity magazines will help, with the help of which inventory items in storage places are kept, and also fixation of their expenditure. Such information can also be displayed in the form of statements.

How is mark-up made?

Trade and warehouse are inevitably associated with such phenomena as obsolescence of goods, as well as reduced demand for them or loss of quality. These problems can not be ignored, and a markdown process is used to effectively solve them. For its registration, an act of mark-up of material and commodity values will be required.

It is necessary to compose and sign it in two copies. Do this by responsible persons representing a special commission. One copy remains with the warehouse manager (it needs to be stored), the second one is sent to the accounting department. In some situations, one copy may be attached to a consignment note. This is done for the subsequent transfer of this document to the organization that sells the discounted goods, or to return 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.

Warehouse is no exception. In order to accelerate the various processes related to the receipt and consumption of goods, the inventory accounting program is used. It can have a different form and structure, but the functions of such software remain unchanged.

We are talking about the following options:

- distribution of products in the warehouse for storage cells, parties and responsible persons;

- the possibility of dynamic recalculation of warehouse balances;

- tracking of goods along the routes;

- the use of different methods of forming the price of goods;

- inventorying and the subsequent formation of actual reports according to its results;

- Formation of warehouse and warehouse orders;

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

- Warehouse management.

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

- the currency used to pay for the goods (on the scorecard, the certificate of surplus and shortage, the statement of actual availability, etc.);

- a batch of products, the terms of its storage, the date of expiration of certificates;

- various types of operations with commodities;

- special purpose;

- re-sorting;

- materially 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 efficiently organize warehouse operations. But one of the most popular options is "1C Warehouse Accounting". This software has certain advantages, which attract many companies, integrating this program in the work of their warehouses.

The key functions are as follows:

- quick and timely accounting of material values, their arrival and movement;

- Accurate maintenance of all warehouse documentation;

- timely and convenient keeping of the warehouse log (cards);

- availability of all necessary tools for the correct conduct of the inventory;

- presentation and processing of the warehouse system.

With the help of this software, you can qualitatively cover several areas of the company's economic activities. It's about managing the rules of sales, 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 want, you can use other programs: SuperSklad, Goods-Money-Goods and others.

Conclusion

Obviously, the work of the warehouse plays an important role in building effective operations of the company. Therefore, the quality of the service, the speed of delivery and the status 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 cycle of sales and delivery of products must organize the inventory of goods qualitatively.