Storage of goods and materials in the warehouse law. Regulation on the acceptance of materials to the warehouse of an outdoor advertising company
General Provisions
This instruction defines a single procedure for acceptance, accounting, storage and delivery of material assets in order to streamline the management of the warehouse.
The instructions apply to the person acting as the person responsible for warehouse management at Sibgeoproekt LLC (hereinafter referred to as the “Company”).
2. Concepts and abbreviations
Work instruction - a document containing the procedure and a detailed description of the performance of any activity by a specific contractor at the workplace.
3. The order of work
The following order of delivery of goods and materials to the warehouse is established:
- an employee of the Company transfers to the warehouse commodity - material values \u200b\u200band documents - an invoice, a waybill, the store manager accepts goods and materials according to the name and quantity according to the TTN, the invoice and draws up in duplicate Receipt order FM-4 (uniform form). An employee of the Company and the storekeeper sign a receipt order and receive one copy: the employee of the Company - for their own control, the storekeeper - for transfer to the accounting department along with the invoice and the invoice.
Important: documents for accounting are submitted no later than 12 - 00 hours of the next day.
- The inventory and movement of goods and materials in the warehouse are carried out by the store manager in electronic form.
- Warehousing and storage of goods and materials in the warehouse is carried out by the manager-storekeeper in accordance with the requirements established by the manufacturer, in conditions excluding its damage, loss of quality, presentation. The placement of goods and materials in the warehouse should be systematic.
- To receive goods and materials from the warehouse, the initiator draws up two copies in accounting Demand invoice forreceipt of goods FM 11 (uniform form), signs with the directors for the areas of the Company and transfers to the store manager.
The manager-storekeeper releases goods and materials in strict accordance with the presented
The requirement is an invoice.
The initiator uses one instance of TN for his own account, the second
the manager-storekeeper hands over a copy of TH to the accounting department and makes
relevant entries in reporting documents: "Individual card",
“Journal of movement inventory of goods and materials”.
The deadline for submitting the requirement - an invoice to the accounting department - is until 17-00 the next day.
- Every year, during the planned inventory, a check of the state of stock accounting is carried out, the results of which are drawn up by the corresponding accounting document.
- When returning materials, equipment, inventory after the completion of work, a return tax return is compiled (M-11). In this document, the manager-storekeeper puts a mark on receipt, and an employee of the Company on the return of the above positions.
Warehouse - a separate structure that performs only standard operations - unloading, acceptance, placement, storage, accounting, batch picking for shipments on orders, preparing for shipment, loading, forwarding, as well as auxiliary operations to ensure the life of the warehouse - cleaning, repairing equipment and premises etc.
e. In large warehouses there is a transport department or expedition organizing shipments. In warehouses there is an accounting department, a guard and fire department.
Tasks. Reception, accounting, storage and shipment of finished products. Providing conditions for the safety of products in storage. Accounting for products in storage.
The main functions of the warehouse.
Functions Acceptance of incoming goods with verification of quantity and quality. Preparation of claims for damaged and defective goods, for their shortage in received pariahs. Sorting, equipment, placement of goods for storage ... Organization of rational storage, internal transportation, packaging and preparation of products for shipment to consumers. Determining the need for vehicles, mechanized loading vehicles, containers and labor for shipping products to consumers.
Coordination of terms of supply of products under contracts with third parties. Control of modes and methods of storage of finished products. Keeping records of products in stock. Ensuring the safety of products. Compilation of cards, pantry books, inventories, receipts and expenditures, invoices for accounting for receipts, expenses, stocks, product balances in stock. Organization of product acceptance by third parties. Preparation of certificates of stock status of finished products. Drawing up documentation (acts, information, references, correspondence) about spoilage of products. Accounting for the implementation of orders for the shipment and unloading of finished products. Ensuring a high level of mechanization and automation of transport and storage operations, the use of computer systems and regulatory conditions for the organization and labor protection. Coordination of activities for the purchase and sale of products with the availability of warehouse space. Reporting on loading warehouse space. Development in the prescribed manner of prices for storage of products of third parties. Participation in the consideration of customer complaints received at the enterprise. Ensuring the safety of goods from damage and theft. Compliance with the storage system and organization of stocks in order to avoid over-sorting, the placement of goods in the most economical way. Timely database adjustment when changing storage addresses of parts. Selection, packaging and shipment of goods on customer orders. Maintaining operational and financial accounting for the movement of goods. Control of changes in stock by suppliers. Prevention of the accumulation of illiquid assets. Inventory of stocks, spot check of compliance of actual availability with computerized accounting data. Forwarding of received and shipped consignments. Ensuring the vital functions of the warehouse (repair of premises, heat, water, energy, etc.) Ensuring effective planning adequate to the available capacities and manpower. Ensuring the safety of employees, customers, machinery, equipment and property of the company by establishing stringent safety measures and monitoring their implementation. Analysis of the results of the warehouse according to established criteria. Efficient use of warehouse volume, optimization of warehouse equipment, minimizing costs, reducing unproductive time costs. Preparation of analytical materials and forecasts for the development of decisions on the management of the enterprise.
Rights. The finished goods warehouse has the right: - to demand and receive from all structural divisions of the enterprise the information necessary to fulfill the tasks assigned to the warehouse; - do not accept for storage defects, incomplete products; - provide clarifications, recommendations and guidance on issues within the competence of the warehouse; - make suggestions to the management of the enterprise on bringing, in accordance with the law, to the material and disciplinary liability of warehouse workers on the basis of inspections; - hold meetings and participate in meetings held at the enterprise on issues of product sales. The warehouse manager has the right to familiarize himself with draft decisions of the enterprise’s management regarding the warehouse facilities of the enterprise, as well as make proposals for encouraging distinguished employees and imposing penalties on violators of production and labor discipline.
Relationship To perform the functions and exercise the rights stipulated by this regulation, the finished goods warehouse independently interacts with production units on the issues of obtaining: - finished products according to the approved nomenclature; - documentation on the delivery of products; - data on stocks of products in production warehouses; - proposals for changing the terms and schedules for the transfer of products to finished goods warehouses. With the production and dispatch department for obtaining: - production plans or product purchases; - normative-planned calculations to determine the norms of stocks; - information on the acceptance and shipment of products. With accounting for receiving: - data on the movement of products; - norms of stocks of products in stock; - rates of natural attrition; - the results of the inventory of products; - documentation of warehouse accounting; - reports on products shipped to counterparties; - information on the status of stocks of products in stock; - information on the costs incurred for unloading and shipping products; - information about spoilage, damage, loss of production; - acts on write-off of products.
Regulations on warehouses. Structure.
Warehousing occupies a special place in the economic activity of enterprises. For the normal organization of the work of warehouses, it is recommended to prepare and approve the corresponding Regulation on the work of warehouses.
In this article, we dwell on the structure of this internal regulatory document, which will enable interested managers to prepare it properly.
Originally . General provisions of the document being developed.
The chapter should include the very concept of warehouses, their purpose, as well as the operations and the staff structure itself.
For example. Purpose of warehouses.
Warehouses according to their purpose are divided into the following types.
- production - warehouses of raw materials, components, materials, etc .;
- transit and transshipment - warehouses at stations, ports, etc., are used for temporary storage of goods, etc.
Important. In the Regulation it is necessary to fix liability issues. It might look like this:
“In accordance with the staff structure and staff list, all warehouse personnel are financially responsible persons.
In order to increase personal responsibility in relation to the storage of goods, collective (brigade) agreements on full liability, as well as agreements on full individual liability, are distributed among all warehouse employees. ”
In addition, the Regulation reflects issues of control and performance of duties.
The second one. Chapter related to the arrangement of warehouses.
Warehouses, as a rule, are located near transport highways. It is not allowed to place warehouses near schools, kindergartens, hospitals, etc.
In the chapter, it is necessary to detail their equipment, places of loading and unloading, storage areas for goods, etc.
Also, important, take all measures related to ensuring the safety of goods and the safety of people in the territory and premises of the warehouse.
These should be the following measures:
- fire breaks between buildings must be present;
- external fire water supply;
- internal fire water supply;
- automatic fire extinguishing or automatic fire alarm should be installed;
- system against smoke protection;
- primary fire extinguishing means, in accordance with the regulations;
- emergency exits;
- electrical networks and electrical equipment in accordance with the requirements of the established rules.
The Regulation should reflect that the internal premises of warehouses should have safe lighting, ventilation, heating.
The third. Organization of jobs.
The draft Regulation should reflect the equipment of the warehouses themselves.
- separate locker rooms for staff (male and female) with the required number of cabinets;
- showers and toilets;
- places for eating;
- places for rest (smoking, etc.);
- sanitary facilities.
In accordance with the accepted standards in the locker rooms, including places of rest, for each working area should be at least 2 square meters.
In addition, each warehouse should be equipped with workplaces of specialists who should be outside the zone of movement of goods.
Personnel involved in handling operations must be provided and dressed in a special uniform.
Organization and creation of jobs in warehouses is carried out taking into account the layout of the building (room).
Fourth. The Regulation should also include a list of all permits related to the organization and activities of the warehouse. At each warehouse, the manager must have all the necessary permits placed, starting from the Charter and ending with an information stand.
Fifth. The regulations on the warehouse should provide for general safety requirements during loading and unloading.
At each warehouse must be developed and approved Instructions for the protection of personnel.
The main issues for compliance with safety measures of the warehouse are assigned to: the head of the warehouse and his deputies, heads of departments in the areas of production activities, storekeepers.
The direct official to comply with labor protection measures during the period of loading and unloading is the storekeeper, control is carried out by the warehouse manager and his deputies.
Sixth . Issues of safe movement of goods. Requirements for manual movement of goods should be described.
Manual work with the load is:
- in the descent of cargo from platforms (wagons, containers, etc.);
- in lifting goods to platforms;
- movement of goods both inside the warehouse and from the warehouse to the platforms.
Seventh. Issues of acceptance, warehousing, accounting and storage of goods in stock.
Acceptance of goods at the warehouse is carried out by the storekeepers under the direct supervision and control of the warehouse manager or his deputies.
The officials involved in the acceptance of the goods, by their nature of work, should be competent (by education, knowledge of the goods, experience).
The eighth. Control of the movement of goods.
Delivery of goods to customers (consumers) is carried out according to the tasks and responsibilities that are assigned to logistics.
Logistics of warehouse processing of goods is complex and multifaceted, starting from procurement, storage, movement, shipment, etc.
The ninth. Inventory. In the Regulation, developers must specify the specified process in accordance with the norms and requirements of accounting.
Finally, the last.
Evaluation of the warehouse and control activities.
To assess the operation of the warehouse, three groups of indicators are used:
- the intensity of the warehouse;
- the effectiveness of the use of storage facilities;
- the safety of the goods and the financial performance of the warehouse.
The control over the activities of the warehouse is determined by the following indicators: availability of orders, availability of stocks, replenishment of the warehouse by suppliers, illiquid assets, profitability, staff loading, planned inventories on the movement of goods.
Also, it should be noted that failure to comply with those requirements for the organization of a warehouse, which are approved by the Regulation, entail liability in relation to officials, up to criminal.
The regulation on warehouses is the main internal regulatory document, according to which all economic warehouse activity takes place.
come back
Section 6. ACCOUNTING OF MATERIALS IN WAREHOUSES
250. To store inventories in organizations are created:
a) central (base) warehouses, which are directly managed by the head of the organization or service (department) of supply and sales. Central warehouses, as a rule, should be specialized, especially in cases when the organization has materials that require different storage modes. For storage of finished products, as a rule, separate warehouses are created;
b) warehouses (pantries) of shops, branches and other units of the organization.
251. The creation of excessive intermediate warehouses and pantries should not be allowed, as well as the transfer of inventories from one warehouse to another.
252. Each warehouse by order of organization is assigned a permanent number, which is indicated on all documents relating to the operations of this warehouse.
253. Warehouses (pantries) must be provided with serviceable scales, other necessary measuring instruments, measuring containers and fire-fighting equipment. Measuring instruments should be periodically checked (reevaluated) and branded.
Specially adapted platforms are equipped for materials of open storage.
254. In warehouses (pantries), inventories are placed in sections, and inside them - in groups, types and grades - in 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, vacation and verification of availability.
As a rule, a label is attached to the place of storage of inventories, and inscriptions are made on the cells (boxes) (for example, on glued sheets of paper or tags) indicating the name of the material, its distinguishing features (brand, article, size, grade, etc. .), item number, unit of measure and price.
255. In warehouses (in pantries), appropriate storage regimes for material stocks (temperature-humidity and others) must be observed in order to prevent their damage and loss of the necessary physical, chemical and other properties.
256. Acceptance, storage, vacation and accounting of inventories for each warehouse are assigned to the appropriate officials (warehouse manager, storekeeper, etc.) who are responsible for the correct reception, vacation, accounting and preservation of the reserves entrusted to them, as well as for the correct and timely registration of operations for the reception and vacation.
Agreements are concluded with the indicated officials on full liability in accordance with the legislation of the Russian Federation.
257. If the staff of the organization, unit does not have the position of the warehouse manager (storekeeper), then his duties may be assigned to another employee of the organization with the obligatory conclusion of an agreement with him on full material liability.
258. The hiring and dismissal of warehouse managers, storekeepers and other financially responsible persons is carried out in coordination with the organization’s chief accountant.
The warehouse manager, storekeeper and other financially responsible persons may be relieved of their posts only after a complete inventory of their inventory and transferred to another materially responsible person under the act. The acceptance certificate is endorsed by the chief accountant (or a person authorized by him) and approved by the head of the organization (or a person authorized by him), and in warehouses (pantries 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 accounting for inventories, preparation and submission of accounting documents and reporting (information) are mandatory for warehouse managers, storekeepers, freight forwarders and other financially responsible and officials, as well as its employees.
260. Accounting for inventories (ie materials, containers, goods, fixed assets, finished products, etc.) stored in the warehouses (pantries) of the organization and units is carried out on the warehouse accounting cards for each item, grade, article , brand, size and other distinguishing features of material values \u200b\u200b(variety accounting). When automating accounting work, the above information is generated on magnetic (electronic) media of computer technology.
261. A quantitative varietal inventory of material stocks is kept in warehouses in established units of measurement, indicating the price and quantity, except for the cases specified in paragraph 264 of these Guidelines.
262. Accounting of measuring instruments and devices, measuring containers, as well as fixed assets located in warehouses (pantries) in operation (that is, used for their intended purpose, and not in storage), is carried out in the same manner as accounting relevant values \u200b\u200bin other parts of the organization.
263. Warehouse accounting cards are opened for a calendar year by the organization’s supply (supply and marketing) service. At the same time, the details provided in the cards are filled in: warehouse number, full name of material assets, grade, article, brand, size, stock number, unit of measure, discount price, year and other details.
A separate card is opened for each item number of the material.
Warehouse accounting cards are registered by the accounting department of the organization in a special register (book), and with mechanized processing - on the appropriate machine medium. When registering, a card number and a visa of an accounting officer or specialist performing an accounting function in the organization are put on the card.
Cards are issued to the warehouse manager (storekeeper) against a receipt in the registry.
In the received warehouse inventory cards, the warehouse manager (storekeeper) fills in the details describing the storage of material assets (rack, shelf, cell, etc.).
264. The accounting prices of material stocks stored in the warehouses (in pantries) of the organization and units are stamped on the warehouse accounting cards of the organization.
In cases of changes in discount prices on cards, additional entries are made about this, i.e. The new price is indicated and from what time it is valid.
If the organization uses as the accounting price the prices of suppliers or the actual cost of materials:
a) a new warehouse accounting card is opened at each price change;
b) records are kept on the same card regardless of price changes. In this case, the cards on the line “Price” indicate “Supplier price” or “Actual cost”. A new price is recorded for each transaction.
If the accounting service records materials according to the balance method, cards are filled out in the form of a turnover sheet, indicating for each transaction on the receipt and expenditure of price, quantity and amount, the balances are displayed according to the quantity and amount. Records of amounts in cards, as a rule, are made by an employee of the accounting service. By the 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 the warehouse accounting cards.
265. The inventory movement (income, expense, balance) in the warehouse (in the pantry) is recorded directly by the financially responsible person (warehouse manager, storekeeper, etc.). In some cases, it is allowed to assign 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 in for subsequent records of the movement of inventories, a second sheet of the same card and subsequent sheets are opened. Card sheets are numbered and stitched (stapled).
The second and subsequent sheets of the card are endorsed by an accounting officer at the next inspection.
In the case of automation (mechanization) of accounting for the movement of material reserves, the forms of accounting documentation specified in this clause and accumulative operational accounting registers may be presented on magnetic (electronic) media of computer equipment.
266. On the basis of primary documents executed in the established manner and executed (receipt orders, requirements, delivery notes, waybills, other receipts and expenditure documents), the warehouse manager (storekeeper) makes entries in the warehouse accounting cards indicating the date of the transaction, name and document number and summary of the operation (from whom it was received, to whom it was released, for what purpose).
In cards, each transaction reflected in a particular primary document is recorded separately. If several identical (homogeneous) operations are performed on the same day (for several documents), one record can be made with a reflection of the total number of these documents. In this case, the contents of such a record lists the numbers of all such documents or compiles their register.
Entries in the warehouse accounting cards are made on the day of transactions and daily balances are displayed (if there are operations).
Posting from limit-pick-up cards to cards of warehouse records of data on the release of materials may be carried out as the cards are closed, but no later than the last day of the month.
At the end of the month, the card displays the results of the turnover on income and expense and the balance.
267. Employees of the organization’s accounting service, which keep records of material inventories, are obliged to systematically, within the time period established by the organization, but not less than once a month, carry out directly in warehouses (pantries) in the presence of the warehouse manager (storekeeper) a check for the timeliness and correctness of processing 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 organization’s accounting service.
When maintaining the balance method of accounting materials in the accounting service, an employee of the accounting service reconciles all entries in the warehouse accounting cards with the primary documents and confirms with his signature the correctness of the withdrawal of balances in the cards. Reconciliation of cards with documents and confirmation of operations by 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 department of the organization (the first version of the negotiable method), the accounting department’s cards are checked with warehouse cards.
268. Materially responsible persons are obliged at the request of the auditing accountant to present material assets to check for availability.
269. Periodically, within the time periods established by the organization's workflow schedule, warehouse managers (storekeepers) are required to hand over, and employees of the accounting department or other organizational unit (for example, a computer center) receive from them all primary accounting documents that have passed (executed) to the warehouses ( pantry) for the corresponding period.
Acceptance of primary accounting documents is made out, as a rule, by drawing up a register on which an employee of the accounting department or other unit of the organization signs the receipt of documents.
Limit-intake cards are delivered by the warehouse after using the limit. At the beginning of the month, all cards for the last month must be dealt, regardless of the use of the limit. If a limit-pick-up card was issued for a quarter, it is dealt 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 issued, if coupons are issued.
Prior to the issuance of limit-fence cards, their data is reconciled with the workshop copies of the cards (when maintaining the cards in duplicate). Reconciliation is confirmed by the signatures of the warehouse manager (storekeeper) and the responsible employee of the organization’s unit that received the materials.
270. The results of the inspections performed in the warehouses (in the pantry) and the identified deficiencies and violations, as well as the measures taken, the accounting service employees who conducted the checks are reported to the chief accountant of the organization.
If during a random inspection of a warehouse (pantry) shortages, spoilage, surpluses were revealed, they are documented by the act on the basis of which surpluses are recorded, and shortages and losses from spoilage are written off while taking into account their value in the account “Shortages and losses from spoiling of valuables”.
According to the results of inspections, the chief accountant of the organization is obliged to inform the head of the organization of the identified shortcomings and violations.
271. When making a vacation of materials with the signatures of the recipients directly on the warehouse accounting cards, without issuing expenditure documents (paragraph 99 of these Guidelines), the warehouse accounting cards at the end of each month are transferred to the accounting department or other unit of the organization by register and after processing (drawing up the relevant accounting records registers) are returned to the warehouse.
When using computer technology, cards are transferred to a computer center and, after data entry, are returned to the warehouse.
272. If the warehouses (pantries) of individual units of the organization (branches, industries, workshops, subsidiary plots, etc.) are located at a remote distance from the organization’s accounting service, the acceptance of primary accounting documents and verification can be carried out directly in the organization’s accounting service or another unit organizations (e.g., data center).
In this case, the primary accounting documents in a timely manner submitted (transmitted, forwarded) to the appropriate departments of the organization with a registry of documents, which indicates the numbers and names of documents submitted.
In addition, the warehouse manager (storekeeper) submits to the indicated organizational unit at the same time a statement of material balances at the end of the reporting month or quarter. The form of the bill of materials, the procedure for its compilation and the frequency of submission are established by decision of the head of the organization on the proposal of the chief accountant.
An employee of the accounting service must carry out checks in a remotely located warehouse (pantry) (paragraph 267 of these Guidelines) within the time period established by the chief accountant, or in the manner described in paragraph 277 of these guidelines.
273. After the end of the calendar year, balances on January 1 of the next 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 past year are closed (they are marked: “the balance has been transferred to the card 200_ of the year N ...”) , booklet (filed) and handed over to the organization’s archive.
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 pantries), instead of warehouse accounting cards, it is allowed to keep records in warehouse books.
In the books of inventory for each item number a personal account is opened.
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 out.
At the beginning or at the end of the book is placed the table of contents of personal accounts with the numbers of personal accounts, the names of material values \u200b\u200bwith their distinguishing 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 the seal (if there is a seal).
(as amended by Order of the Ministry of Finance of Russia dated 10.24.2016 N 191n)
Books of warehouse accounting are registered in the accounting department of the organization, about which an entry is made in the book indicating the number on the registry.
The organization may establish a different procedure for processing warehouse books.
275. Warehouse accounting of inventories can be maintained using computer technology. In this case, the operator (storekeeper) enters the information (details) provided for in the warehouse accounting cards, and the data of the primary accounting documents directly into computer equipment.
For certain periods of time, but at least once a month, a revolving statement (tabulogram) is drawn up on the movement of material values, which reflects:
- numbers of personal accounts;
- stock numbers (if any);
- names of material values \u200b\u200band their distinguishing features;
- unit;
- balance at the beginning of the reporting period;
- income for the reporting period;
- expense for the reporting period;
- balance at the end of the reporting period.
In the columns "income for the reporting period" and "expense for the reporting period" reflects operations, as well as the results of income and expense. In the turnover sheet in these columns can only reflect the total data on income and expense. In this case, if necessary, separate tabulograms (prints) of revolutions are made for each item number indicating each operation on income and expense.
In addition, if necessary, balance sheets can be separately compiled indicating the inventory balances for certain dates (i.e., without indicating the turnover).
When conducting warehouse accounting in a mechanized way, warehouse accounting cards may not be kept.
In the case of mechanized processing of operations by the accounting service, proper control over the movement of material assets, provided for in this section, should be carried out.
276. With a small nomenclature of materials and small volumes, it is permitted to conduct monthly material reports in all or in separate warehouses (pantries) of the organization and units, instead of cards (books) of warehouse accounting, to keep.
The monthly material report reflects the data (details) that are available on the warehouse accounting cards, the balance of materials at the beginning of the month, income and expenses for the month, and the balance at the end of the month. At the same time, several columns can be allotted for recording income and expense operations, including for reflecting information on the receipt of materials (from suppliers, from other warehouses and units of the organization, etc.), vacation (to production units serving industries and enterprises , for sale, etc.) and (or) for what purposes.
The monthly material reports usually reflect the materials for which there was movement (income or expense) in a given month. In this case, at the beginning of each quarter, a balance sheet is compiled for the entire nomenclature of materials of this warehouse (pantry).
Material reports shall also indicate the amount (by income, expense and balances) of material assets. The amount is filled (taxation) by the accounting department of the organization or by the specialist performing the accounting function, or by the warehouse manager (storekeeper).
Material reports with all primary documents attached are submitted to the organization’s accounting department within the deadlines set by the organization. The list of warehouses (pantries) on which monthly material reports are kept, the report form, the procedure for its compilation, presentation and verification are determined by the decision of the head of the organization on the recommendation of the chief accountant.
277. In organizations that have an internal audit service, functions to control the movement of material assets in the organization’s warehouses and other storage locations, or some of these functions may be performed by the specified service. By decision of the head of the organization, this work can also be carried out by the audit organization in the process of rendering audit services by it.
Inventory Regulation Inventory of Accounting Accounts
In this case, an order by the warehouse establishes a list of officials who are granted the right to sign a permit for the export (removal) of inventory from the warehouse. When goods are exported (taken out) from the warehouse, the security officer selects a pass, checks the quantity and quality of inventory in kind in accordance with the data indicated in the pass. In the event of a discrepancy, if more or fewer packages were found in kind or the packages did not correspond to those shown in the pass, the security officer must suspend the removal (removal) of goods and immediately call the manager or his deputy and the chief accountant of the warehouse to find out the reasons for the discrepancies. The security officer at the selected passes signs in the line “Checked” and registers them in the book in the form established by the internal routine.
Organization of storage of material assets
Order of the Ministry of Health and Social Development of the Russian Federation of 12.28.2010 N 1221н). Organization of placement of goods in storage facilities. Product placement is one of the most significant factors determining storage conditions.
In this case, both general and industry principles and storage methods must be observed. The basic principles and methods of organizing the storage of any goods are presented in Fig. 1. Fig. 1. General principles and methods of storage of goods Storage facilities should be kept clean and cleaned in accordance with the Sanitary Regulations.
In storage rooms, as well as in the warehouse, it is necessary to systematically carry out measures to control rodents, insects and other pests.
Topic 14. Storage of inventory items.
Boxes of even tiers are placed in the same order, but with overlapping intervals of the lower odd tiers overlapping adjacent boxes by at least 2 3 cm. Hanging of the extreme boxes is allowed no more than one third of their width. Tray boxes and cardboard boxes are installed in a dense stack.
In this case, the drawer trays are placed along the length tightly to one another and to the longitudinal walls (borders) of the storage location so that all the racks (heads) of the lower drawer trays accurately fit into the grooves of the upper drawers that are available to them. If you need to remove the box from the top of the stack, you must first make sure that the load lying next to it is in a stable position and cannot fall. It is necessary to put the boxes in closed storage rooms with the width of the main passage not less than 3 5 m.
14.4. storage and inventory of inventory items
A separate register of discrepancies is compiled for the identified discrepancies in the form of registers of incoming and outgoing documents (acceptance certificates, invoices), which is signed by financially responsible persons and an accountant. Based on the receipts and expenditures registers with the documents attached to them (acceptance certificates, consignment notes), a goods report is prepared by the signatures of the materially responsible persons of the departments by the warehouse storage department. It is made up in two copies, one of which, together with all receipts and expenditures, is handed over to the warehouse accounting department against receipt on the second copy of the report, and the second copy remains in the department with financially responsible persons.
In the expedition department, goods are packed in compliance with the established rules.
Storage of wealth
Important
Order of the Ministry of Health and Social Development of the Russian Federation of 12.28.2010 N 1221н) The amount of flammable medicines required for filling and manufacturing of medicines for medical use per work shift is allowed in industrial and other premises. The remaining amount of flammable drugs at the end of work at the end of the shift is transferred to the next shift or returned to the place of main storage. The floors of storage rooms and unloading areas should have a hard, even coating.
It is forbidden to use boards and iron sheets for leveling floors. The floors should provide convenient and safe movement of people, goods and vehicles, have sufficient strength and withstand the loads from the stored materials, ensure the simplicity and ease of cleaning the warehouse.
Organization of storage of goods in a warehouse
Attention
In this case, an order by the warehouse establishes a list of officials who are granted the right to sign a permit for the export (removal) of inventory from the warehouse. When goods are exported (taken out) from the warehouse, the security officer selects a pass, checks the quantity and quality of inventory in kind in accordance with the data indicated in the pass. In the event of a discrepancy, if more or fewer packages were found in kind or the packages did not correspond to those shown in the pass, the security officer must suspend the removal (removal) of goods and immediately call the manager or his deputy and the chief accountant of the warehouse to find out the reasons for the discrepancies.
The security officer at the selected passes signs in the line “Checked” and registers them in the book in the form established by the internal routine.
Section 6. accounting of materials in warehouses
In this case, the primary accounting documents in a timely manner submitted (transmitted, forwarded) to the appropriate departments of the organization with a registry of documents, which indicates the numbers and names of documents submitted. In addition, the warehouse manager (storekeeper) submits to the indicated organizational unit at the same time a statement of material balances at the end of the reporting month or quarter. The form of the bill of materials, the procedure for its compilation and the frequency of submission are established by decision of the head of the organization on the proposal of the chief accountant.
An employee of the accounting service must carry out checks in a remotely located warehouse (pantry) (paragraph 267 of these Guidelines) within the time period established by the chief accountant, or in the manner described in paragraph 277 of these Guidelines. 273.
In warehouses of a large area, it is necessary to use mechanization of loading and unloading operations. There are container and bulk methods of placing goods in a warehouse. The bulk methods for placing goods are as follows: bulk - placing goods on the floor without equipment and devices; floor - the placement of goods without containers on the floor or under the shelves in a strictly defined horizontal or vertical position; suspended - placement of goods by hanging on hooks, rods, hangers and other devices; shelving - stacking of goods on vertical racks.
In the storage departments, a file cabinet is maintained by expiration date. Expired drugs are stored separately from other drugs.
In cards, each transaction reflected in a particular primary document is recorded separately. If several identical (homogeneous) operations are performed on the same day (for several documents), one record can be made with a reflection of the total number of these documents. In this case, the contents of such a record lists the numbers of all such documents or compiles their register. Entries in the warehouse accounting cards are made on the day of transactions and daily balances are displayed (if there are operations). Posting from limit-pick-up cards to cards of warehouse records of data on the release of materials may be carried out as the cards are closed, but no later than the last day of the month. At the end of the month, the card displays the results of the turnover on income and expense and the balance. 267.
Organization and storage rules for certain types of material assets
Reconciliation of cards with documents and confirmation of operations by 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 department of the organization (the first version of the negotiable method), the accounting department’s cards are checked with warehouse cards. 268. Materially responsible persons are obliged at the request of the auditing accountant to present material assets to check for availability. 269. Periodically, within the time periods established by the organization's workflow schedule, warehouse managers (storekeepers) are required to hand over, and employees of the accounting department or other organizational unit (for example, a computer center) receive from them all primary accounting documents that have passed (executed) to the warehouses ( pantry) for the corresponding period.
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 goods can be attributed to one of the main conditions for the stable operation of the company.
Inventory control
This concept is used to determine the constant quantitative and varietal accounting carried out at the warehouse. Without consideration, it is difficult to ensure their safety. For such a process, a card for stock accounting of materials is used, which is a form approved by law for recording the movement of a particular type, size and grade in a 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 inventory of an enterprise to the storekeeper, as a rule, an agreement is concluded with him. It describes the types of work performed by the employee, and the degree of responsibility in the event of loss or damage to products stored in the warehouse.
Organization of stock accounting
A well-organized process of accounting for materials placed in the warehouse is a very important and necessary segment of the organization. For efficient warehouse operation, two common accounting systems are used: batch and varietal. But regardless of the fact of which choice will be made, financially responsible employees will keep records of the company's products in physical terms. This procedure is carried out through the use of credit and account commodity warrants.
If we take into account the information that the manuals on accounting for the company's inventories contain, we can conclude that the analytical accounting of inventories is carried out using the balance method or negotiable invoices. With these approaches, accounting is carried out in the context of each storage location, as well as inside them with fixing item numbers, various product groups, synthetic and sub-accounts.
Use of cards
Warehouse accounting of materials, the basis for which are turnover sheets, in most cases involves the application of the two above-mentioned methods. This allows you to optimize the operation of the warehouse and achieve a higher level of productivity.
In the first option, a warehouse accounting card is used, which is opened for each type stored in the warehouse. It displays the quantitative-total data, which, in fact, is the movement of materials. The basis for filling out such cards are primary accounting documents.
Keeping inventory with cards also means displaying balances on the first day and calculating the turnover for the month. With the help of such documentation, compilation of revolving lists 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.
A variant is also possible in which accounting cards are not kept in accounting. In this case, the consumable and receipt documentation is grouped by item numbers. Then, using these documents, the results of the month are calculated, and the data on expenses and receipts are recorded separately. Further, this information is displayed in the turnover sheet. Those balances that were withdrawn in these statements are compared with the balances recorded in the accounting cards in the warehouse.
Balance accounting
This form of inventory accounting differs from the previous one. The key difference is that high-quality and total accounting in the context of goods and materials in accounting is not conducted. Turnover statements, respectively, are also not compiled.
With this type of organization, the work of the warehouse is carried out in the context of sub-accounts, product groups and balance accounts, which are used to account for inventory only in monetary terms. Accounting is made by financially responsible persons. For this process, a warehouse book or an appropriate journal is used.
As for accounting, it is engaged in the reception of primary accounting documentation from financially responsible persons and subsequently checks the data received. When the reconciliation process is completed, those material residues that were fixed on the first number are transferred to the balance sheet.
Batch accounting
The trade and warehouse in this case are organized in such a way that a specific consignment of goods is stored separately. Moreover, for each of them the storekeeper writes out a partion card in two copies. A special book is used to register such cards. Moreover, it is the number of the accepted batch that is the registration number in this book. After entering the necessary information, one copy is transferred to the accounting department, and the other remains in the warehouse and performs the function of a warehouse accounting register.
It is worth noting the fact that as a party is determined by goods and materials of the same name. This product must be delivered by one supplier. As for the number of deliveries, there may be several.
When filling out a partion card, the warehouse employee must indicate the date of compilation, its number, time of filling out the acceptance certificate, type of transport, supplier details, invoice number and date, product name, place of departure, as well as weight and grade.
Warehouse accounting of materials, in which the batch method is used, implies the reflection of the date of this action, the number of the consignment document, type of transport, name of the consignee, quantity and type of products sold during the goods dispatch. At the same time, the membership card number is indicated in the expense document.
When all the stocks of a particular batch are used up, the warehouse manager and the merchandiser put their signatures on the card and pass it to the accounting department, where it will subsequently be checked.
It is possible that during the inspection a shortage will be revealed. In this case, inventory accounting implies the following actions: the accountant prior to the next inventory writes off the shortage to distribution costs, but only on condition that it was within the limits of natural loss. If the norms were exceeded, then the shortage should be recovered from those persons who are liable for the products stored in the warehouse.
It is also worth considering the information that the partion system of warehouse accounting includes a fully consumed consignment of goods and materials.
How are warehouse journals used for varietal accounting?
If this method of accounting is used, the storekeeper opens one or several pages in the product journal for each variety and product name. A separate card can also be set up. The number of pages depends on the volume of operations carried out on reception and consumption.
In the title of the card or page of the magazine, 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 income, expense and residual products.
Name, price, quantity, units of measure of goods and materials;
Number and date of documents that were used during the issuance and receipt of products;
Storage.
In order for the goods to be accepted for storage and subsequently issued, certification of the relevant documentation by the signatures of the storekeeper and warehouse manager is necessary.
Properly organize warehouse accounting of a quantitative type, in which movement and product residues are recorded, various types of product logs will help, with the help of which inventory of material values \u200b\u200bin storage places, as well as recording of their consumption, is kept. Such information may also be displayed in the form of statements.
How is the markdown of goods and materials carried out?
Trade and warehouse are inevitably associated with phenomena such as obsolescence of goods, as well as a decrease in demand for them or loss of quality. These problems cannot be ignored, and a markdown process is used to solve them effectively. For its design you will need an act of markdown of material assets.
It is necessary to make and sign it in duplicate. Responsible persons representing the special commission do this. One copy remains with the warehouse manager (it needs to be stored), the second is sent to the accounting department. In some situations, one copy may be attached to a waybill. This is done for the subsequent transfer of this document to the organization involved in the sale of discounted goods, or with the aim of returning it to the manufacturer.
Warehouse Management Systems
One of the key tasks of any business is the automation and optimization of all internal processes of the enterprise. This will save time and improve the quality of service.
Warehouse is no exception. In order to speed up the various processes related to the reception and consumption of goods, a warehouse inventory program is used. It may have a different look and structure, but the functions of such software remain unchanged.
We are talking about the following features:
Distribution of products in the warehouse by storage cells, parties and responsible persons;
Possibility of dynamic recalculation of stock balances;
Tracking cargo along traffic routes;
The use of various methods of pricing of goods;
Inventory and subsequent formation of current reporting in accordance with 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-developed warehouse accounting program allows you to establish the efficient operation of a transit warehouse, as well as general purpose storage facilities. It is also practiced using an electronic analogue of a warehouse inventory card, which has all relevant filters. It is about tracking information in the following areas:
The currency used to pay for the goods (according to the collation sheet, the act of surplus and shortage, the statement of actual availability, etc.);
Lot of products, shelf life, expiration date of certificates;
Various types of operations with goods and materials;
Special purpose;
Re-sorting
Responsible persons;
Operations of staffing and dismantling 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.
Actual programs
For the efficient 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, which attract many companies that integrate this program into the operation of their warehouses.
Key features are as follows:
Fast and timely accounting of material values, their arrival and movement;
Accurate maintenance of all warehouse documentation;
Timely and convenient maintenance of a warehouse journal (cards);
The presence of all the necessary tools for the correct inventory;
Presentation and processing of a warehouse system.
Using this software, you can qualitatively cover several areas of the business of the enterprise. It is about managing the rules of sales, stocks, finances, 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: “SuperStore”, “Goods-money-goods” and others.
Conclusion
Obviously, the work of the warehouse plays an important role in building an effective company. Therefore, the quality of service, delivery speed 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 should organize the accounting of goods in a quality manner.
Job description job warehouse [name of company]
This job description is developed and approved in accordance with the provisions of the General Provisions of the Unified Tariff and Qualification Directory of Jobs and Professions of the Workers of the National Economy of the USSR, approved by the Decree of the USSR State Committee for Labor and the All-Union Central Council of Trade Unions of 31.01.1985, N 31 / 3-30, and other regulatory legal acts regulating labor relations.
1. General Provisions
1.1. The warehouse worker belongs to the category of workers and is directly subordinate to [name of the position of the direct supervisor].
1.2. A person with secondary vocational education is accepted for the position of a working warehouse without presenting requirements for work experience.
1.3. The warehouse worker is appointed to the position and dismissed from it by order [name of the position of the head].
1.4. A warehouse worker should know:
Assortment of products (goods) and storage rules;
Ways to increase the shelf life of products;
Rules for sorting and packaging products;
Requirements for the rational organization of labor in the workplace;
The technological process of the work performed;
Rules for the technical operation and maintenance of equipment, devices and tools with which it works or which it serves;
Economy mode and rational use of material resources;
Basics of labor law;
Internal labor regulations;
The rules of sanitary, personal hygiene;
Rules and norms of labor protection, safety measures and fire protection;
Rules for using personal protective equipment;
Rules for the movement and storage of goods;
Industrial alarms, handling rules for handling equipment.
2. Responsibilities
The following job responsibilities are assigned to the working warehouse:
2.1. Loading and unloading of products (goods).
2.2. Intra-warehouse processing of products (goods):
Sorting products by shelf life and other established characteristics;
Stacking, carrying, packing;
Weighing and bookmark storage.
2.3. Checking the conformity of the name, weight and other characteristics of the product (product) with the accompanying documents.
2.4. Examination of products (goods) and inspection of packaging.
2.5. Ensuring the safety of stored products (goods).
2.6. Monitoring the state of products (goods) during storage.
2.7. Sorting and repair of containers.
2.8. Performance of work on acceptance and delivery of a shift, cleaning of a workplace, fixtures, tools, as well as keeping them in proper condition, cleaning equipment, maintaining established technical documentation.
2.9. Compliance with labor and production discipline.
2.10. [Other job responsibilities].
3. Rights
The warehouse worker has the right:
3.1. For all social guarantees provided for by the legislation of the Russian Federation.
3.2. For the free issuance of special clothing, special shoes and other personal protective equipment.
3.3. Demand the creation of conditions for the performance of professional duties, including the provision of necessary equipment, inventory, a workplace that complies with sanitary and hygienic rules and standards, etc.
3.4. Require the management of the organization to assist in the performance of their professional duties and the exercise of rights.
3.5. Submit proposals for the management of the enterprise to improve the organization and improve the methods of the work it performs.
3.6. To get acquainted with draft decisions of the organization’s management regarding its activities.
3.7. Improve your professional qualifications.
3.8. Other rights provided by the labor legislation of the Russian Federation.
4. Responsibility
The warehouse worker is responsible for:
4.1. For non-fulfillment, improper fulfillment of duties stipulated by this instruction - to the extent determined by the labor legislation of the Russian Federation.
4.2. For offenses committed in the course of carrying out their activities - to the extent determined by the current administrative, criminal and civil legislation of the Russian Federation.
4.3. For causing material damage to the employer - to the extent determined by the current labor and civil legislation of the Russian Federation.
Job description is developed in accordance with [name, number and date of document].
Head of structural unit
[initials, last name]
[signature]
[day month Year]
Agreed:
Head of the legal department
[initials, last name]
[signature]
[day month Year]
Familiarized with the instructions:
[initials, last name]
[signature]
[day month Year]