Warehouse accounting. Warehouse accounting documents
The barcode was invented in 1951 and, it would seem, has already firmly entered our life, however, as my practice shows, many users do not know what it is, even many IT specialists do not know what a barcode scanner and data collection terminal are. ... And it seems that all this is difficult to understand and implement, but in fact it is quite simple. And one of the goals of this article is to show how easy it is to work with barcoding, to clarify the logic and sequence of operations in an automated warehouse.
This article does not pretend to be true: on some projects, the issue of automation is solved differently than the option given in the article. My company had about 30 such projects where it was necessary to bring the warehouse operation into an effective, working condition. And I developed a work scheme that became for me a standard for warehouse automation. On the one hand, it is simple, on the other, it meets the basic requirements.
The warehouse operation scheme presented in the article is scalable, but the essence remains the same anyway. Such a scheme of work is suitable for both reseller companies and manufacturing companies that have a warehouse and keep records of goods or materials.
We will talk about warehouse accounting using special equipment, software and hardware. I will tell you what devices are used, at what point, how to act in certain situations.
This article is intended primarily for IT professionals, for programmers, and for those who have at least some technical skills. First, the article uses terms that are often not clear to ordinary users. Secondly, there are also BPMN notations with a description of business processes that will be understandable to a specialist, but not to a user. Moreover, for recent times I was approached three or four times by IT specialists who opened their stores or consulted their clients. If you are going to open your own business, which assumes the presence of a warehouse, or provide advice on the implementation of programs and equipment - this article will be useful to you.
So, let's begin.
Why do you need warehouse automation?
Now, my company is often approached by clients regarding the implementation of a CRM system, increasing sales, optimizing processes, etc.But at the analysis stage, I, as a rule, also look at how the warehouse works (usually, companies always have a warehouse). And if I see any "failures" in the warehouse, I certainly inform the management of the company.
What is the point of introducing a CRM system and a system for increasing sales if the goods are not recorded correctly? If a client with whom you worked so carefully, applying innovations, as a result, orders from you a product that will be in short supply or misgraded and out of stock? So you've done wasted work?
Usually the warehouse of small and medium-sized enterprises is at the most primitive level. Warehouse accounting is carried out manually. At the same time, the accuracy of accounting leaves much to be desired. Based on my experience, I will say that manual inventory control costs a company much more than its automation. With a manual method of collecting and entering data, the information that is needed is often unreliable. And an increase in the cost of servicing a product leads to an increase in the cost of the product itself.
Warehouse automation is a relatively simple technology, the implementation of which does not require expensive equipment or software. Thus, if automation does not directly affect the increase in profits and sales volumes, then the current costs of the enterprise are precisely reduced.
Product barcoding
In accounting systems, it is mandatory to enter data on item barcodes. Otherwise, your accounting system will not recognize the product, and you will not receive a full accounting. When filling in information about new position nomenclature, there are two options for generating a barcode:- entering a barcode using a scanner - this option is relevant for companies involved in the sale upon receipt of goods that have their own barcode
- automatic generation of a barcode in the accounting system - this option is relevant for manufacturers of goods and reseller companies if the goods from the supplier are received without a barcode
Warehouse equipment
To automate the work of a warehouse, special equipment is required. You will need:- barcode scanners for receiving, assembling and shipping goods;
- data collection terminals for inventory;
- label printers for printing, if necessary, own product labeling
1. Barcode scanner
The barcode scanner is a compact device, the main function of which is to read information from the product label and transfer it to the accounting system. The barcode scanner is used when assembling goods, when goods arrive and when goods are sold to a client.
Scanners are different in their technical characteristics: single-plane, multi-plane, etc. They differ in quality, speed, reading range and other indicators.
There are wired and wireless barcode scanners. I recommend using wireless so as not to limit employee mobility and not be tied to a location. Yes, they are many times more expensive, but it is very convenient.
2. Data collection terminal
Data collection terminals are a specialized device, which is a portable computer with a built-in barcode scanner.
The terminal is designed primarily for the quick collection, processing and transmission of information about the goods during inventory, but can also be used when goods arrive and assemble goods for shipment to the client.
The data collection terminal has a beam for scanning; a monitor on which we can see which product has been scanned; and a keypad for entering information about the quantity of goods and for executing various commands.
With the help of TSD, you can either scan the entire product in a row, or read the barcode of a separate item and manually enter the quantity of this product.
The terminal, unlike a scanner, not only reads a barcode, but also accumulates information about scanned barcodes in its memory. Naturally, there are more expensive devices that can communicate with the database and provide information about the remainder of the goods, etc. But we are considering the simplest version of the TSD, when we just need to carry out an inventory.
TSDs are different, their cost varies from 25 thousand rubles to exorbitant figures (I saw TSD for 250 thousand). The efficiency of the TSD in this case does not depend on the price. Which TSD do I recommend to use? I recommend the simplest one, which performs the operations of scanning, storing and transferring data to the accounting system. All newfangled systems on Android, with a color display and other advanced functionality, require qualified specialists, thoughtful work with this equipment and good software. Yes, such functions are not needed, since they do not affect the final result. Therefore, the simpler, the better.
Also, when buying a TSD, you need such components as a stand and a spare battery. TSD is equipment that is quickly removed from production. You bought it, and then you may not find components for it, and you will have to either look for them or buy a new one. Therefore, I recommend that you immediately stock up on batteries.
Why do you need a stand? It is connected with the accounting system itself, through which data is transferred from the TSD to the system. In addition, a USB cable is usually not included with the equipment for connecting the cradle with a computer, it must also be purchased.
One more important nuance, which must be taken into account when buying a TSD: you can buy one or two stands for four to five terminals. Why? The terminal itself is constantly used during inventory, while the stand is used for a short period of time to upload and download data from your system to the data terminal into your accounting system. You can wait, since the unloading itself takes 10-15 seconds, depending on the speed of the terminal. I recommend clients to purchase 2 stands and 5 TSDs for one medium-sized warehouse for quick inventory.
In addition, TSD can be used for admission or sale. You can scan all the goods received by the terminal, and load the data into the receipt document in the accounting system.
3. Label printer
A label printer is a device that prints a barcode image on a label. A label is formed in the accounting system, which is then printed out on a printer.
Labels with barcodes must be printed, as I wrote above, on a product that does not have a barcode. This happens if you are a manufacturer of a product, or you have received a product from a supplier that does not have a barcode.
What to look for when buying:
- performance
- width of the label. If you have a large product and want to print a large label, then you should choose a printer that can print that width.
- the conditions in which the device can function. It often happens that warehouses are located in an unheated room, and equipment is bought for an office, of course, it will quickly fail due to temperature changes, humidity, etc. Therefore, if you have an unheated warehouse, always consider the conditions in which it can function device.
- thermal transfer labels - printing is only possible with ink ribbon, mostly black
- thermal labels - printing on thermal labels is carried out by direct heating of selected points of a moving label with a thermal head of a printer or a balance
Now that the goods are barcoded, the data on the conformity of the nomenclature and the barcode have been entered into the accounting system, the equipment has been purchased, we can carry out the automated operation of the warehouse. Let's take a closer look at how this happens.
Automation of warehouse processes
Conventionally, the work of a warehouse can be divided into three processes:- Goods receipt - includes following operations: capitalization of surplus, receipt of goods from the supplier, receipt of goods from production.
- Storage and accounting of goods - involves the conduct of inventories of goods, the movement of goods between warehouses and premises.
- Delivery of goods - includes various operations of spending goods: write-off for internal needs, write-off of damage to goods, shipment to the client.
Receipt of goods from a supplier.
How does the operation of receiving goods from a supplier take place?
- We create an order for the supplier, in which we indicate the goods we need.
- The supplier brings the goods.
- We read one by one the barcodes of the goods with a scanner, and enter them into the database in the document Receipt of goods.
We already talked about this above, but now we will take a closer look at the procedure itself. If the goods arrived without a barcode, then there are two options for the development of events:
- If we have time and we know what kind of product will be without a barcode, we can prepare in advance or print out the required number of labels at the time of receipt, stick them on the product, and then post to the warehouse by scanning.
- If we quickly need to capitalize the goods in order to have information about the balances in the database and immediately start to reserve the goods for customers - we capitalize the goods by quantity, but without scanning them through the scanner. That is, employees count the goods and manually enter data into the accounting system.
It is necessary to remember the rule: if the goods arrived without a barcode, if we have little time and the goods are not very valuable, we can first register it by quantity, without passing it through a barcode scanner, and then barcode and stick labels.
There is one useful trick when labeling a product with barcodes. It is very simple, but makes the job much easier:
If you have placed an order with a supplier and you know how many goods will arrive, you print the labels in advance. It so happens that the goods are either not all barcoded, or it is known which goods will not have a barcode - you generate barcodes for such goods in advance in the accounting system and print all labels for the goods of future arrival. The number of labels must match the quantity of the expected product.
Then, when you receive the goods from the supplier, you can, apart from it, just stick the labels. If there are no labels and no glued goods left, then the quantity of the goods corresponds to what you ordered. If there are extra labels left (this happens), then the goods have not been delivered. If there were not enough labels, it means that they brought a surplus or there is some sort of re-grading (perhaps they pasted a barcode on the wrong product). In this case, you need to immediately find out where you went wrong, or what the supplier did not deliver.
So, for posting goods from a supplier or any other posting, you need a barcode scanner and a label printer. Also, the receipt can be done by the data collection terminal: we read all the barcodes with the terminal, and then we load all the information at a time or in parts into the document of goods receipt in the accounting system.
After the product is labeled, you put it out. About address storage, when your warehouse is divided into sections, and in a certain section you put a certain product and mark it in the system - I will not talk here. To use or not to use the address warehouse - everyone decides for himself. But I do not recommend using it in small and medium-sized enterprises, as employees start to make mistakes, they cannot calculate correctly the area and volume of their warehouse and the like. Therefore, this article will not consider such an option as address storage, serial accounting and the like. This is scaling, the complication of the system, but this does not affect the essence of the work.
After we have accepted the goods, they are stored with us, we must control the goods, keep records, do the so-called inventory and, if necessary, register the movement of goods.
Storage and accounting of goods in the warehouse
Storage and accounting of goods involves taking inventories and moving goods between warehouses and premises. The movement of goods occurs by reading barcodes - here I will not go deep into the description. The Transfer document represents the simultaneous issue of goods from one source warehouse and receipt to the receiving warehouse. You open the Transfer goods document and scan the required goods into it.
Let's take a closer look at inventory. How does it work? What equipment is needed for this?
Inventory is a check of the availability of goods for a certain date by comparing actual data with the data of the accounting system.
From my experience, I will say that it is wrong to do inventory on your own. Many companies conduct inventory on their own, arguing that their employees know the product very well, unlike outside specialists. But this is wrong, since it turns out that the warehouse worker checks himself.
It is ideal if third-party companies (auditors or 1s-nicknames) will be involved in conducting the inventory, or if this is not possible, involve employees of your own company, but from other departments not related to work in the warehouse. Why is this necessary? Because, I repeat, it is impossible for a person to check himself.
There were cases when the inventory (especially if it was the first inventory) was a reason to write off all your flaws, theft, etc. etc. Especially if a person works for a long time. If, according to the results of the inventory, everything came together, this should arouse your suspicion, most likely the matter here is not clean, there is a deception of the system by an employee.
I had such a case that the warehouseman “found” the goods after identifying the shortages as a result of the inventory. It looked extremely suspicious.
Let me also remind you that the inventory should be carried out on weekends or after hours, so that there is no movement of goods. Many companies neglect this, and then look for where the shortage came from.
How is inventory taking place? An employee or several employees (if several employees - the warehouse is divided into sections) read the goods on the shelves one by one using the data collection terminal. Each employee goes and scans the product that it finds in its section. Then the TSD is installed on the support and the data is loaded into the accounting system.
Information from the TSD comes in the form of a document Inventory of goods or Recalculation of goods with information about which goods were scanned during this work. Then you need to delete the data from the terminal, after which you can scan the next portion of the data until the entire product has been scanned.
What nuances need to be taken into account in the automated inventory of goods? If you scan an item in several passes, there is such a problem: when loading data from the terminal into the accounting system, the previous data from the Inventory document is deleted.
What do we usually do in such cases? Multiple data inventory documents are generated, where it records who scanned and which rack. Then we take and combine data from several documents into one by copying.
What should the system do next when we have all the data in one document? The system compares the results of the Inventory document with the accounting data and provides information on surplus and shortage. In order for the system to have up-to-date information about the balances of goods in warehouses, based on the results of the inventory, you must do the following:
- write off the shortages
- capitalize on surplus
To summarize, during the inventory, the following actions are carried out:
- scan goods
- load this data into the Inventory document,
- the system automatically compares the credentials with the actual ones, and gives us information about the need to create documents for Write-off and / or Posting of goods.
Delivery of goods
Now let's consider the option of shipping goods to a customer. Typically, the scheme for selling goods to a client looks like this:
- sales manager completes a customer order
- after payment for the goods (or meringue, if the company releases the goods on credit), the manager draws up a document for the sale of goods
- the warehouse collects and releases the goods ordered by the client
And with such a scheme of work, the warehouseman informs the manager about the shortage of goods after the fact.
- the manager reserves the goods according to the client's order
- the manager gives the warehouse the task to collect the order
- the warehouse, based on the order, draws up the Order Assembly document, where it holds the necessary data about the goods assembled for the order.
If we scanned more than the required number, then the system issues a list of extra items. If we scanned a smaller quantity, we will not be able to close the work on the order until all the goods have been collected. If in the assembly the quantity of the assembled product coincides with the quantity to be assembled - on the basis of this assembly, the sale of goods and services is created.
If the goods are not enough, the manager is informed about this, the manager already contacts the client about the order, but this is already another business process.
Why do you need to assemble an item? If we create an implementation right away, this is wrong, because then our financial liabilities in front of the client. But in fact, until we see in stock all the goods ordered by the client, until we have assembled them, we cannot tell the buyer that the goods are actually in stock.
You can arrange the assembly of goods not only using a scanner, but also using a data collection terminal. In this case, all collected goods are scanned at a time, and the data is loaded into the Assemble goods document.
The question often arises at enterprises: What to do with the weight goods that we sell by the piece?
It happens that the goods are capitalized by weight, but sold by the piece. For example, bolts. Bolts come in kilograms, and you sell them piece by piece. How to be here? Very simple. The system sets up two units of measure for the item - piece and kg, the coefficient is indicated, how many pieces are contained in the kilogram. When selling and assembling an item, an employee scans the barcode for that item and enters the quantity to be sold. At the same time, labels with barcodes do not need to be pasted on each item of goods. The warehouse clerk has a sheet with the barcodes of the goods on which you cannot stick a barcode, he scans and drives in the number of bolts.
When writing off, the quantity is written off both in pieces and in kilograms. Then the inventory is carried out by kilograms, the goods are weighed, and the actual weight is checked against the accounting one. Thanks to the coefficient, you can always know how many pieces are contained in a kilogram, how much one piece weighs. And if 50 kg of bolts came in, but we sold 1000 pieces of 50 g each - we should have the quantity - 0. If nothing is left, then everything is in order: 50 kg of bolts came, 50 kg went away.
Conclusion
I hope that the information provided will be enough to design and automate the work of a warehouse at your enterprise or at your client.250. For storage of inventories in organizations are created:
a) central (basic) warehouses, which are directly administered by the head of the organization or service (department) supply and sales. Central warehouses usually need to be specialized, especially in cases where the organization has materials that require different modes storage. For storage of finished products, as a rule, separate warehouses are created;
b) warehouses (storerooms) of shops, branches and other divisions of the organization.
251. The creation of unnecessary intermediate warehouses and storerooms, as well as the transfer of material stocks from one warehouse to another, should not be allowed.
252. By order of the organization, each warehouse is assigned a permanent number, which is indicated on all documents related to the operations of this warehouse.
253. Warehouses (storerooms) must be provided with serviceable scales, other necessary measuring instruments, measuring containers and fire-fighting equipment. Measuring instruments should be periodically checked (re-examined) and branded.
For materials of open storage, specially adapted areas are equipped.
254. In warehouses (storerooms) material stocks are placed in sections, and inside them - in groups, type and grade - sizes on racks, shelves, cells, in boxes, containers, bags and other containers and in stacks.
The placement of inventories should ensure their proper storage, quick retrieval, release and 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 distinctive features (brand, article, size, grade, etc. .), stock number, unit of measure and price.
255. In warehouses (storerooms), appropriate storage regimes for material stocks (temperature and humidity and others) must be observed in order to prevent their deterioration and loss of the necessary physicochemical and other properties.
256. Acceptance, storage, release and accounting of inventories for each warehouse are assigned to the relevant officials (warehouse manager, storekeeper, etc.), who are responsible for the correct reception, release, accounting and safety of the stocks entrusted to them, as well as for the correct and timely registration of operations for acceptance and release. Agreements on full liability are concluded with these officials in accordance with the legislation of the Russian Federation.
257. If the staff of an organization, a subdivision does not have the position of a 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 liability.
258. Employment and dismissal of warehouse managers, storekeepers and other materially responsible persons are carried out in agreement with the chief accountant of the organization.
The warehouse manager, storekeeper and other materially responsible persons can be relieved of their posts only after a complete inventory of the inventory held by them and their transfer to another materially responsible person under the act. The act of acceptance and transfer is endorsed by the chief accountant (or a person authorized by him) and approved by the head of the organization (or his authorized person), and for warehouses (storerooms and other storage places) of divisions - by the head of the corresponding workshop (division).
259. Orders (instructions) of the chief accountant of an organization in terms of accounting for inventories, drawing up and submitting accounting documents and reporting (information) are mandatory for warehouse managers, storekeepers, forwarders and other materially 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 (storerooms) of the organization and divisions, is kept on inventory cards for each name, grade, article , brand, size and other distinctive features material values(varietal accounting). When automating accounting work, the above information is generated on magnetic (electronic) carriers of computer technology.
261. At the warehouses, a quantitative varietal accounting of material stocks in established units of measurement, with an indication of the price and quantity, is kept, except for the cases specified in paragraph of these Methodological Instructions.
262. Accounting for measuring instruments and devices, measuring containers, as well as fixed assets in warehouses (storerooms) in operation (ie used for their intended purpose, and not in storage), is kept in the same order as accounting relevant values in other parts of the organization.
263. Warehouse accounting cards are opened for a calendar year by the supply service (supply - marketing) organization. In this case, the details provided in the cards are filled in: warehouse number, full name of material assets, grade, article, brand, size, item number, unit of measure, discount price, year and other details.
A separate card is opened for each stock list number of the material.
Inventory cards are registered by the accounting service of the organization in a special register (book), and in case of mechanized processing - on an appropriate machine carrier. When registering on the card, the card number and the visa of an employee of the accounting service or a specialist performing accounting function In the organisation.
The cards are issued to the warehouse manager (storekeeper) against receipt in the register.
In the received warehouse registration cards, the warehouse manager (storekeeper) fills in the details characterizing the storage places of material values (rack, shelf, cell, etc.).
264. The book prices of inventories stored in the warehouses (storerooms) of the organization and divisions are stamped on the organization's warehouse accounting cards.
In the event of a change in the discount prices, additional entries are made on the cards, i.e. the new price is indicated and from what time it is valid.
If the organization uses the prices of suppliers or the actual cost of materials as a book price:
a) a new stock control card is opened with each price change;
b) accounting is kept on the same card regardless of price changes. In this case, the cards on the line "Price" indicate "Supplier's price" or "Actual cost". A new price is recorded for each transaction.
If the accounting service records materials according to the balance method, the cards are filled out in the form of a revolving sheet, indicating the price, quantity and amount for each operation on the receipt and expense, the balances are displayed, respectively, by quantity and amount. The entries of the amounts in the 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 who keeps records on warehouse accounting cards.
265. Accounting for the movement of inventories (income, expense, balance) in the warehouse (in the storeroom) is carried out directly by the financially responsible person (warehouse manager, storekeeper, etc.). In some cases, it is allowed to entrust the maintenance of warehouse accounting cards to operators with the permission of the chief accountant and with the consent of the financially responsible person.
After the card is completely filled 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 employee of the accounting service during the next check.
When automating (mechanizing) accounting for the movement of inventories, the forms of accounting documentation and accumulative registers of operational accounting specified in this paragraph can be presented on magnetic (electronic) carriers of computer technology.
266. On the basis of the primary documents drawn up in the prescribed manner and executed (receipt orders, claims, invoices, consignment notes, other receipts and expenditure documents), the warehouse manager (storekeeper) makes entries in the warehouse accounting cards indicating the date of the transaction, the name and the number of the document and a summary of the operation (from whom it was received, to whom it was released, for what purpose).
In the cards, each operation reflected in a particular primary document is recorded separately. When several identical (homogeneous) operations are performed on the same day (according to several documents), one record can be made with reflection total according to these documents. In this case, the content of such an entry 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 the balances are displayed daily (if there are transactions).
The posting of data on the issue of materials from limit fence cards to warehouse accounting cards can be carried out as soon as the cards are closed, but no later than the last day of the month.
At the end of the month, the cards display the totals of turnovers for income and expense and the balance.
267. Employees of the accounting service of the organization, keeping records of inventories, are obliged to systematically, within the time frame established by the organization, but at least once a month, to carry out directly in the warehouses (in the storerooms) in the presence of the warehouse manager (storekeeper) checking the timeliness and correctness of the primary documents for warehouse operations, records (postings) of operations in warehouse accounting cards, as well as completeness and timeliness of delivery of executed documents to the accounting service of the organization.
When maintaining the balance method of accounting for materials in the accounting service, an employee of the accounting service checks all entries in the warehouse accounting cards with the primary documents and confirms with his signature the correctness of displaying the 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 when the accounting service keeps records of materials using turnover sheets.
When maintaining accounting cards in the accounting service of the organization (the first version of the turnaround method), the accounting service cards are compared with warehouse cards.
268. Financially responsible persons are obliged, upon request of the auditing employee of the accounting service, to present material values for verification of the availability.
269. Periodically, within the time frame established in the organization by the workflow schedule, warehouse managers (storekeepers) are obliged to hand over, and employees of the accounting service or other division of the organization (for example, a computer center) - to accept from them all primary accounting documents that have passed (executed) in warehouses ( pantry) for the corresponding period.
Acceptance and delivery of primary accounting documents is drawn up, as a rule, by drawing up a register on which an employee of the accounting service or other department of the organization signs for the receipt of documents.
Delivery of limit fence cards by the warehouse is made after using the limit. At the beginning of the month, all cards from the previous month must be dealt, regardless of the use of the limit. If the limit fence card was issued for a quarter, it is returned 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 returned if coupons were issued.
Before the delivery of limit fence cards, their data is verified with the shop copies of the cards (when maintaining the cards in duplicate). The reconciliation is confirmed by the signatures of the warehouse manager (storekeeper) and the responsible employee of the organizational unit that received the materials.
270. The accounting service employees who carried out the inspections report the results of inspections carried out in the warehouses (storerooms) and the identified deficiencies and violations, as well as the measures taken, to the chief accountant of the organization.
If, during a random check of the warehouse (storeroom), shortages, damage, surpluses were identified, they are drawn up in an act on the basis of which the surpluses are accrued, and the shortages and losses from damage are written off with simultaneous consideration of their value on the account "Shortages and losses from damage of valuables".
Chief Accountant the organization, based on the results of inspections, is obliged to inform the head of the organization about the identified deficiencies and violations.
271. When issuing materials with the signatures of the recipients directly in the warehouse accounting cards, without drawing up expenditure documents (paragraph 99 of these Methodological Instructions), the warehouse accounting cards are transferred at the end of each month to the accounting service or another division of the organization according to the register and after processing (drawing up the corresponding accounting registers) are returned to the warehouse.
When using computer technology, the cards are transferred to the computing center and, after entering the data, are returned to the warehouse.
272. If the warehouses (storerooms) of individual divisions of the organization (branches, industries, workshops, subsidiary plots etc.) are located from the accounting service of the organization at a remote distance, the receipt of primary accounting documents and verification can be carried out directly in the accounting service of the organization or another division of the organization (for example, a computer center). In this case, the primary accounting documents in deadlines submitted (transferred, sent) to the relevant divisions of the organization with a register of delivery of documents, which indicates the numbers and names of the documents to be submitted.
In addition, the warehouse manager (storekeeper) submits to the specified division of the organization, within the same time frame, a statement of material balances at the end of the reporting month or quarter. The form of the statement of balances of materials, the procedure for its preparation and the frequency of submission are established by the decision of the head of the organization on the proposal of the chief accountant.
An employee of the accounting service must carry out checks in remotely located warehouses (storerooms) (paragraph 267 of these Methodological Instructions) within the time frame established by the chief accountant, or in the manner set out in paragraph 277 of these Methodological Instructions.
273. After the expiration of the calendar year, the stock accounting cards display the balances as of January 1 of the next year, which are transferred to again open cards for the next year, and the cards of the past year are closed (notes are made in them: "the remainder has been transferred to the card of 200_ year N ..."), stitched (filed) and handed over to the archive of the organization.
At the direction of the head of the supply (supply and sales) service and the permission of the chief accountant, warehouse accounting cards can be kept (continued) in the next calendar year. V necessary cases new cards can be closed and opened in the middle of the year.
274. In warehouses (in storerooms), instead of warehouse accounting cards, it is allowed to keep records in warehouse accounting books.
A personal account is opened in the inventory books for each item number. Personal accounts are numbered in the same order as cards. For each personal account, a page (sheet) or the required number of sheets is allocated. In each personal account, the details specified in the warehouse accounting cards are provided and filled in.
At the beginning or at the end of the book there is a table of contents of personal accounts indicating the numbers of personal accounts, names of material assets with their distinctive features and the number of sheets in the book.
Warehouse books should 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).
(see text in previous edition)
Regardless of the type of activity and the type of goods produced, the management of any company is faced with the correct structure of the economy. Therefore, it is extremely important to know the rules for maintaining and organizing warehouse accounting of materials at the enterprise, as this will allow you to accurately control the movement of goods and always be aware of any changes. The correct approach to solving this issue will help prevent monetary losses and even increase profits. Moreover, it has a beneficial effect on competitiveness and attracts new partners or investors.
Definition
This term is necessary to clarify the constant and quantitative accounting carried out in the premises created for the storage of goods. For implementation, special accounting cards are involved, which are approved by the law of the Russian Federation and allow you to freely record various materials in the pantry. They are filled in by the MOL (manager or storekeeper), who signs the drawn up employment contract. This contract immediately specifies the amount of work performed and the level of responsibility that is imposed on the employee in the event of loss of stored objects.
Legislative acts
The main document regulating this issue is the order of the Ministry of Finance of the Russian Federation dated 09.06.2001 No. 44n. However, credit and budgetary firms do not add to the list of those who obey him. Based on this act, only a specially appointed financially responsible person can keep records of warehouses. individual... This resolution additionally introduces clarifications to the list of values related to the inventories and in need of storage.
Important definitions
Accounting for warehouse operations: what is it, how to keep it, what are its nuances, requirements, regulatory factors and features? This is far from full list questions that need to be known to any company planning to carry out successful activities in the modern market. But before disassembling such points, it is necessary to understand the following terms that form the basis of this industry:
- A warehouse is a room created and operated for temporary or permanent storage of inventories and their preparation for further use for industrial purposes or shipment to the customer.
- Inventories are valuable objects, listed as such on the basis of paragraph 2 of PBU 5/01.
As an MPZ can be:
- Items, raw materials or semi-finished products that serve as the basis for the creation of sold goods or other areas of the company.
- Valuables ready for sale.
- Financial resources used to support the household and management needs of the enterprise.
MPZs are not considered:
- Assets intended for long-term use (they are regarded as property, plant and equipment) ”.
- Unfinished goods.
What is it for
Organization of inventory control of inventory items is needed to control the following parameters:
- Residual volume and nomenclature of products in the pantry or in the sales area.
- Sales indicator.
- Shelf life.
- Settlement periods.
- Group turnover of goods.
In addition, accounting allows you to prevent losses, damages and damage to property. Any financial investments spent on the creation of automated systems pay off already in the first days of implementation.
Organization
Competent organizational measures are the key to the successful operation of any enterprise. For long-term stability and efficiency of work, batch and varietal accounting systems are used. Today, there are several ways to create the most convenient storage environment, which can save time and increase productivity.
Using cards
If the basis for accounting for warehouses is turnover sheets, then the two above strategies are simultaneously involved. The first implies the use of a card that opens for any kind of inventory. It displays quantitative and total information, where the name of the primary accounting documentation is filled in. The use of cards is also necessary to indicate the balances for the first day and the revolving monthly calculation. This makes it possible to draw up statements of turnover and verify card data with what the accounting department provides.
Balance check
Her hallmark there is no need to involve accountants and draw up negotiable securities. It is realized in the context of sub-accounts, commodity groups and balance accounts used in monetary terms. All manipulations are carried out by the MOL, which fills in an accounting book or journal. Bukh. the department is responsible for receiving primary documentation and comparing the information received.
Partynaya
Its difference is the separate storage of each batch, which has its own card in 2 copies. One of them is sent to the accounting department, and the second remains in the pantry and is regarded as case-sensitive. When filling out this act, the employee is obliged to indicate the date and time, its number, type of transportation, supplier's details, name of the product, place of shipment, weight and grade. When all party supplies are used up, the manager and commodity specialist leave personal signatures on the card and send it to the accountant for further verification. If a shortage is found, it will be charged to distribution costs (only if its indicator has not exceeded the allowable loss rate).
Where warehouses are used
The warehouse is needed for storage and implementation of preparatory measures for sending to the production cycle or consumer sales. Typically, it is used for savings over a period of time:
- Product for sale.
- Finished products, the purpose of which has not yet been established.
- Manufacturing raw materials.
- Spare parts used for repair work or other purposes.
- Overalls or uniform.
Varieties of warehouses
Today, there are 3 main types of storage facilities. The first is based on functioning:
- Material - needed to preserve the values that are used for the industrial process.
- Intra-production - off-shop and intra-shop, in which the assets necessary to maintain the stable operation of the enterprise are stored.
Based on the type of stored resources, they are of the following types:
- Universal - are relevant for almost all refineries.
- Narrowly directed - "sharpened" for certain objects.
The latter classification is based on location:
- Centralized.
- "Intermediate" - storerooms are located on the territory of the enterprise.
Who is responsible
The required working staff includes the following qualified specialties:
- Head - is responsible for organizing the process among subordinates, is responsible for the integrity of material assets.
- Storekeeper - Includes available products.
- Movers - move the MPZ within a storeroom, an enterprise, or load into a vehicle.
- Junior working staff - maintains the cleanliness of the territory and compliance with hygiene standards.
Storage nuances
To ensure stability and correct operation, it is necessary to take into account many important points, including:
- Mandatory availability of storage devices for the MPZ.
- All types, brands, grades and lots are stored in separate cells.
- Attraction of measuring instruments.
- Assets are bookmarked for storage on one side, and for release - on the opposite side.
- Rational allocators of free space.
- Innovative automation of work and processes carried out in the warehouse.
- Homogeneous assets are issued in a certain sequence (“old” ones are given priority).
How to lead
It is almost impossible to single out the only and universal way. It depends on the volume of the item and the range of goods. The following techniques are used today:
- Nomenclature - does not provide for division into groups (all products have an individual card). Suitable for small assortments.
- Varietal - group and subgroup unification is carried out, taking into account individual headings.
- Party - at the same time can be both the main and auxiliary method. Differs in convenience in settlements with suppliers.
- Lot-varietal - accepted goods are accounted for in a batch-wise manner, after which all deliveries are divided by varietal methods.
Basic warehouse handling in the store
The main processes carried out in the company include:
- Commodity capitalization from suppliers with further recalculation.
- Checking the accompanying document flow.
- Entering data into established forms (on paper or using computer technology).
- Sending products to the sales area or directly to the customer.
- Entering information about the shipped goods in a special form.
- Inventory.
- Informing the accounting department when changes occur.
- Write-off upon confirmation of damage or shortage.
- Making adjustments to product parameters.
Required documents
All manipulations carried out in the storerooms with the MPZ must be correctly displayed in the corresponding statements. Primary documentation is needed to confirm all procedures that are carried out with assets. It is regulated by the law of the Russian Federation and, if filled incorrectly, leads to serious consequences.
Documents used when accepting goods
List of documentation:
- invoice from the supplier;
- M-4. Receiving warehouse order;
- consignment note;
- M-7. Product acceptance certificate;
- Purchase Invoice;
- Bargaining-1. Acceptance certificate of materials;
- Bargaining-2. The act of discrepancy in quality and quantity when accepting goods and materials.
Documents used for storage, transportation and release of products
List of papers:
- Bargaining-11. Product label;
- M-17. Material accounting card;
- M-11. Invoice requirement;
- Bargaining-13. Document for the internal movement and transfer of goods;
- M-15. Paper for the release of materials;
- Bargaining-12. Packing list;
- Bargaining-16. Write-off of products.
The sequence of inventory control in a store: how to organize production correctly
Any company is interested in promoting its activities on the market. To avoid financial losses, it is recommended to adhere to the following algorithm of actions:
- The supplier delivers the product along with all the necessary documentation.
- Checking TSD and comparing actual data with information written on paper.
- Filling out the registration journal.
- Sending the goods to the warehouse and preparing the receipt.
- Registration of internal documentation TORG-12 (during transportation from the storeroom).
- Creation of a cash order.
- Inventory printing and revision.
The relevance of warehouse automation
The technological process makes it possible to significantly speed up modern production and facilitate human labor. The introduction of automated systems makes it possible not only to significantly reduce the time for preparing and filling out documentation, but also to control all operations carried out remotely via the Internet. Through automation, you can analyze residuals, allocate objects to storage areas, manage reservations, facilitate inventory, and greatly increase the effective floor space. For many years, the Cleverens company has been successfully selling high-quality products that can ensure a long service life of equipment with the help of modern software.
A responsibility
The inventories are a significant share of the company's assets, therefore, authorized persons are necessarily responsible for the occurrence of problems or violations. These nuances are always indicated in the employment contract, which is concluded with employees. The main regulatory articles are numbers 120 NK, 232, 241, and 243 of the Labor Code of the Russian Federation.
Application of magazines for varietal inspection
The introduction of this method into the workflow involves the opening by the storekeeper of one or several pages in the magazine for all varieties and names of products. Their number depends on the operating volume. The title of such a card contains the article, name, grade and other information that plays the role of distinctive features. The free space on paper is filled with information about receipts, expenditures and balances. The legislation of the Russian Federation allows the use of several magazine forms, so you can choose the best option for yourself.
How is inventory markdown carried out?
Even knowing how to keep track of materials in the warehouse, it will not be possible to prevent a decrease in cost. To draw it up correctly, you will need to fill out the corresponding act, drawn up in two copies (the first is sent to the accountants, and the second to the head). It is signed only by the responsible person who represents the commission. In some cases, it is allowed to attach one copy to the consignment note.
Control systems
To improve the work of the company, the management engages a special program. It comes in several types and structures, but has similar functions. Among them:
- Distribution of materials by storage cells, batches and MOL.
- Dynamic recalculation of residual production.
- Control of cargo during its transportation.
- Involvement of several methods of formation of commodity prices.
- Inventory with the subsequent creation of reports.
- Preparation of receipt and warehouse orders.
- Commodity revaluation.
Fundamentals of warehouse accounting and office work: current programs
Despite the existence of many different software the most popular is the "1C" of the same name. This software allows you to simultaneously capture more than one direction economic activity organizations. This is control over sales rules, resources, funds, procurement and delivery. The main advantages of "2C" can be safely called ease of use, perfect compliance with the laws of Russia and the ability to make adjustments taking into account individual requirements.
Conclusion
The organization of stable and effective work in any enterprise is a painstaking work that requires a responsible approach from the management and working personnel. However, the correct documentation and study of all production nuances will greatly facilitate these processes and increase profits. One of the main components of the firm's activities is understanding how to keep records of goods and materials in a warehouse. This knowledge will help to increase the quality of service, speed up delivery and increase sales. Any organization interested in personal development and increasing its competitiveness must have the skills of accounting manipulation.
Number of impressions: 7329
The success in the activities of each enterprise is determined by the mass of fulfilled requirements, often related to a clear organization of the work of the warehouse. We learn about the peculiarities of warehouse management from this article.
How the warehouse is organized
As a rule, preservation production stocks provided with the equipment of special storage areas. Stored in a warehouse can be:
- Goods for further sale;
- Finished products;
- Spare parts, consumables and accessories;
- Overalls and safety footwear, work equipment, etc .;
- Goods and materials accepted for storage.
Warehouse accounting is carried out by trained highly qualified employees, who are supervised by the warehouse manager. This is especially important for commercial firms specializing in sales, where stock data is constantly updated. Depending on the scale of production, under the supervision of the manager, there may be a staff of storekeepers and auxiliary workers - loaders, cleaners. Each of them has corresponding responsibilities.
This staff provides the organization of warehouse accounting at the enterprise. The manager controls all movements of goods: posting of deliveries, transfer to the trading floor, shipments to counterparties, intra-company movement. Storekeepers (warehouse operators) directly perform the following functions:
- posting of finished products, goods to the warehouse;
- acceptance and verification of accompanying documents;
- entering information on arrival in warehouse accounting forms;
- shipment / delivery of goods to customers according to the issued documents of expenditure;
- entering information about the leave of goods and materials in the accounting;
- notifying the accountant about the increase in purchase prices, making changes to the accounting documentation;
- participation in the inventory of goods and stocks in the warehouse.
The head of the warehouse and the storekeepers subordinate to him are entrusted with material responsibility for the safety of the MC.
Warehouse accounting system
An important point in the effective organization of work in the warehouse is a clear accounting system that provides a true and complete reflection of the receipt, movement, use or write-off of goods and materials. The movement of goods and materials in the warehouse is documented at every stage from acceptance to disposal.
TO general principles, typical for warehouse accounting, include the maintenance of quantitative and total accounting of goods and materials:
- by nomenclature;
- by varieties and types.
Analytical accounting is carried out by item numbers and places storage of goods and materials- for each warehouse separately. Information about the movement of materials is accumulated on account 10, which corresponds to the accounts of settlements with counterparties, production (main and auxiliary), write-off of losses and shortages.
The order of operations for the movement and accounting of materials in the warehouses of companies is regulated by the instructions for warehouse accounting, acceptable for the industry in which the company operates. For example, enterprises specializing in the production of soft drinks and beer are guided by the instructions on acceptance, storage, storage and accounting of refineries, adopted on 02/06/1976 and amended in 2014.
The release of goods and materials is regulated by PBU 5/01 "Accounting for inventories". Various methods of assessing goods and materials are used, such as:
- on average cost homogeneous goods;
- the FIFO method, when goods and materials leave the warehouse in the sequence in which they arrive;
- at the cost of each item. It is used for unique materials or accounted for in a special order (for example, precious metals).
The procedure for accounting for materials adopted by the company is fixed in accounting policy.
Document flow in the warehouse of the enterprise
Warehouse documents are a set of forms, the use of which is also fixed in the accounting policy of the company. More often they use unified standard forms, but companies are given the opportunity to develop documents in accordance with the requirements of the law dated 06.12.2011 No. 402-FZ "On accounting", acceptable in the specifics of the enterprise. Each operation in the warehouse is drawn up with a corresponding document. Introducing the main business transactions and documents confirming the maintenance of warehouse accounting of materials:
Operation |
Document confirmation |
Staff actions |
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accounting department |
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Arrival of goods and materials at the warehouse |
Receipt order f. M-4 is drawn up on the basis of delivery notes and invoices from the supplier. |
Lot number, quantity and cost of goods and materials, date of receipt |
The storekeeper, upon acceptance, verifies the item, the quantity of goods and materials with the data of the supplier and the order, draws up an order |
The accountant arrives goods and materials on the basis of receipt orders |
|
For each position, a warehouse accounting card f. M-17 |
Information about the material accepted for accounting - price, quantity, amount, date of receipt |
Drawn up by the storekeeper for each name of the accepted material |
At the end of the month, it verifies the data of the cards with the accounting registers. Confirms the cards with a signature. |
||
Act f. M-7, if there is a discrepancy between the actual quantity and the specified supplier |
Delivery discrepancy details |
A claim is made to the supplier, transferred by the storekeeper to him and to the accounting department |
Tracks supplier activities |
||
Vacation of goods and materials |
Requirement-waybill f. M-11 |
Name and quantity of goods and materials released into production or to a third party |
The storekeeper records information on the number of retired goods and materials |
Postings for writing off goods and materials for production, for sale |
|
Limit-fence card f. M-8 |
|||||
Leave invoice on the side of f. M-15 |
|||||
Retirement is noted in the card f. M-17 |
|||||
Write-off of goods and materials |
Informs about the number of goods and materials with an indication of the reason for the write-off (damage, shortage, etc.) |
Compiled by warehouse workers (upon damage or after inventory) |
Written off on the basis of an act |
||
Registration of inventory results |
Report on the movement of goods and materials f. MX-20 |
Income / consumption of goods and materials is compared with actual data |
Maintenance in the warehouse with the calculation of totals during the movement of goods and materials |
Verification of the reliability of the movement of goods and materials with accounting data |
The efficiency of the enterprise depends on how correct it is. Workshops must be provided with raw materials and components in a timely manner, finished products must be shipped on time. Warehouse data allow you to assess the presence and nature of the movement of material assets. Generalization of information can be carried out in various ways. The choice of this or that method depends on the specifics of the enterprise, its financial policy. Recently, various programs have been quite popular that allow automated warehouse control.
Methods
Warehouse accounting can be carried out in two ways: by batch and by product type. The order of preparation of the documentation will depend on the chosen method. Moreover, regardless of the method, it is carried out in natural units. Receipt and debit orders act as primary documentation.
Specificity
Warehouse accounting can be carried out according to the names of goods. Each batch that arrives at the enterprise is added to the existing product grade. Every financially responsible person has a journal ( book) warehouse accounting... If the enterprise uses the second method, each batch is placed separately from the goods received earlier. A special card is put on it.
Nuances
The whole primary documentation associated with the movement of commodity values, takes accounting. Inventory control carried out in the context of each storage area and by name (stock number), material groups, sub-accounts, synthetic accounts. For this, turnover sheets or the balance method can be used. As a rule, the former are used.
Features of the use of information sheets
With the varietal method, it is compiled for each item of commodity values. It reflects the movement of materials (their income and expense), in accordance with the information from the primary documentation. Stock control card contains the calculation of the monthly turnover and the balance at the beginning of the next period. Based on the information received, statements are formed. They are compiled for each warehouse separately. Responsible persons verify the information. If warehouse accounting is carried out by batch method, then receipts and expenditures are grouped according to stock numbers. The totals are calculated on them. The results are determined separately for receipts and expenditures. In this case, no cards are drawn up. The results of the month are entered in the turnover sheets. Information from them is compared with the balances recorded in the warehouse cards.
Salt method
It differs in that the accounting department does not carry out the total and quantitative accounting of the movement of commodity values in the context of the nomenclature. Turnover statements in this case, they are also not formed. Warehouse accounting is carried out in the context of subaccounts, groups, balance sheet accounts exclusively in monetary units... Responsible employees use source documents... Based on them, quantitative accounting is performed, and in the cases provided for in paragraph 264 of the Methodological Instructions, also total accounting in warehouse cards. The specialists of the financial department of the enterprise accept the primary documentation and check it. The balances of commodity values on the first day of the month are entered in the balance sheet. It can be a document according to f. MX-19, approved by the Resolution of the State Statistics Committee No. 66 of August 9, 1999. The balance sheet is provided by warehouses together with primary securities. The document is formed in the same way as the revolving one, excluding the reflection of income and expense.
Magazine
When using the varietal method, one or several pages of the book are opened for each denomination. It depends on the volume of operations related to the receipt or expenditure of materials. A separate card can also be started. The page title contains:
In the rest, they reflect the receipt, consumption and indicate the remainder of the product. Records are made in accordance with the document for each operation. If the volume of materials is large, information from accumulative documents is used. Resolution No. 66 provides for different forms of journals. For example, it can be carried out using f. MX-2.
Registration
Warehouse book filled in by the responsible employee. The basis is the documentation on the acceptance / issue of commodity values transferred for storage. The log records:
- Date of receipt of the material.
- The unit that transferred the inventory.
- Name, unit of measure, price, value, quantity.
- Storage.
- Number, date of registration of documentation for the receipt and delivery of goods and materials.
Operations related to the acceptance of values and the provision of them are confirmed by the signatures of the materially responsible employees.
Other forms
Journal by f. MX-19 is used at enterprises that carry out warehouse accounting by the balance method. The information is indicated on the basis of documents drawn up by the employees responsible for storage. The cards are checked by the specialists of the financial department. The correctness of the reflection of information on the balances is certified by a signature. There is another form that specialists use, they are carried out inventory control. Production periodically supplies finished products to storage locations. For registration of such operations, an invoice according to f. MX-18. It is issued in 2 copies. The invoice is drawn up by the materially responsible employee of the department, which transfers the finished products to storage. On the basis of the first copy, the shop, the team, the site writes off the products, and on the basis of the second, the receiving person records it. The consignment note must have two signatures - the receiver and the delivery person. Form MX-18 is also used by processors of customer-supplied raw materials in the process of transferring finished products for storage.
Batch method
When using it, the MX-10 form document is filled in in two copies. It is registered in a special book. The batch number is used as a serial number. One copy of the form remains in the storage location and acts as a warehouse register, and the second is transferred to the accounting department. A consignment of goods can be recognized as values having one name, received from one supplier. It can also include products delivered by one or more modes of transport.
Filling in documents
When issuing a card, the warehouse worker indicates the date of drawing up and its number, the name of the goods, the details of the acceptance certificate and the invoice, information about the supplier. In addition, the document contains information about the type of transport, place of departure, grade and weight (quantity) of products. In the course of the release of products, the card reflects the date of issue, the number of the expense document, and the characteristics of the goods. After the batch is fully dispensed, it is signed by the commodity expert and the manager of the storage place. The document is transferred to the accounting department for verification. If in the course of it a shortage of products is revealed, then the specialist, without waiting for the inventory, writes off it within the normal loss to the costs of circulation. The amount of missing goods in excess of it is charged from the materially responsible employee. If surpluses are identified, then they are subject to capitalization.
Acts (f. MX-12, MX-11)
These documents are drawn up when consuming goods. Form MX-12 is used to reflect discrepancies in the receipt-issue of values. In other cases, f is used. MX-11. Acts reflect the income and expense for each batch. The documents are formed by the commission in 2 copies. One of them is transferred to the accounting department no later than the next day, the second is kept by the financially responsible person.
Storage markdown
It is performed in the event of obsolescence of inventory items, a decrease in their consumer demand. The markdown should be drawn up by an act according to f. MX-15. The document is made up in 2 copies. Members of a special commission participate in the execution of the act. One copy is sent to the accounting department, the second is given to the materially responsible employee for storage or attached to the invoice for subsequent transfer to the trade organization that sells such goods, or to the supplier. At enterprises selling products, discounts for expired, spoiled, seasonal products are approved by order of the management. On the basis of the order, a special commission of such organizations also draws up an act according to f. MX-15. Its tabular section contains the markdown percentage for each item, the cost before and after the markdown, the difference in price, signs of deterioration in quality, etc.
1C: Warehouse accounting
This application allows you to summarize information about the movement of goods and materials. As prescribed Instruction for warehouse accounting, it is necessary to periodically carry out an inventory. In the course of it, a shortage or a surplus can be revealed. In 1C: Warehouse accounting there are 2 documents. The first one is "Requirement-invoice", the second one is "Goods movement". What's the difference between them? "Goods movement" is used to reflect information about the movement of values from one storage location to another. It can be drawn up on the basis of a receipt document (invoice, act). When filling out, the warehouses of the sender and the recipient are indicated. To reflect the movement of values, the "Goods" tab is drawn up. Here you should specify the item, accounting accounts, quantity. When moving goods from a wholesale storage location to a non-automated trading enterprise, the retail value is additionally indicated. The account will be filled in automatically if the item is available, in accordance with the register. Price information is entered in the same way.
Warehouse accounting in EXCEL
This application is used by most businesses. It is an element of Microsoft Office and assumes work with spreadsheets. This provides a convenient display of information, allows you to track and analyze information. Warehouse accounting in EXCEL differs in simplicity of operations. For a full display of information, you will need 2-3 sheets. The first reflects the arrival - receipt of valuables at the storage location. The second sheet displays information about consumption - disposal of materials. The third page is optional. It reflects the current state. For example, it can show all products that are in storage. Headings are generated on each sheet. To fix them, you need to open the "View" tab, then select the required item.
Functional
This program is convenient only if the enterprise performs a relatively small number of transactions. The chosen financial policy will also matter. EXCEL can be inconvenient for midsize organizations. It is easier to work using the weighted average cost method than FIFO, which involves recording for each object separately. It should not be forgotten that EXCEL is not an information base. The application is not intended for multi-user work.
Probable problems
EXCEL application as automated system can cause some difficulties. The main problems are:
- The need to recheck all values in the tables in the event of a minor error. Experts spend a huge amount of time and effort on this.
- The need to perform time-consuming manual operations.
- Difficulties in verifying the accuracy of information taken from several files.
These and other problems arise in practice quite often and unexpectedly. Their solution takes a lot of time, since further work is impossible without rechecking and eliminating the mistakes made. Taking into account the probable risks, it is more expedient to use 1C. You can purchase the application on the Microsoft Office platform. It is easier to use but has fewer options. Modern powerful accounting programs allow:
- Form a price range.
- Edit cost metrics.
- Submit buyers' orders and correct them.
- Take into account the shipment of products, its acceptance.
- Save invoices automatically.
- Keep statistics.
- Build a customer base.
- Maintain accounts.
- Carry out a markup automatically.
- Print invoices.
- Search by name.
Of course, these are not all the options that are available in modern applications. The capabilities of the programs vary considerably and depend on the specific creator.
Reports
Every financially responsible employee must provide documentation of the movement of values. Most often, reports on forms MX-20 and MX-20a are used. The first document is used for the varietal accounting method, the second for the batch method. In the report on f. MX-20 records are made for each receipt / expenditure form, as well as for the rest of the entire range of products. The document is presented in the form of a balance sheet. Form МХ-20а is filled in by assortment (name) indicating the total volume of goods and materials by receipt / consumption per day or other period, according to the results of accumulative securities attached to the report. At small nomenclature and turnover of valuables is allowed not to draw up magazines. Instead, it is allowed to use monthly reports in the specified forms. If the accounting system for the movement of inventory items and their balances, used at the enterprise, allows obtaining reliable and timely information, as well as ensuring effective control at storage sites, cards can be omitted. However, in any case, reports on the movement of goods and materials are required. They are also drawn up by the materially responsible employees of the warehouse. Each document is signed. As in other cases, the reports are checked by the accounting department.
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