The receipt of materials into the organization is carried out under supply contracts, by manufacturing materials by the organization, making a contribution to the authorized (share) capital of the organization, receiving the organization free of charge (including a gift agreement). Materials include raw materials, basic and auxiliary materials, purchased semi-finished products and components, fuel, containers, spare parts, construction and other materials.

Accounting for receipt of materials under a supply agreement. Accounting entries

Below are accounting entries reflecting the accounting for the receipt of materials from suppliers under a supply agreement. The legal basis that determines the procedure for forming a supply agreement is defined in Chapter 30 §3 “Supply of goods” of the Civil Code of the Russian Federation.

Account Dt	Kt account	Wiring description	Transaction amount	A document base
Postings reflecting the accounting for the supply of materials with payment to the supplier after receipt of the materials
			Cost of materials excluding VAT	Consignment note (form No. TORG-12) Receipt order (TMF No. M-4)
			VAT amount	Invoice
			VAT amount	Invoice Book of purchases
		The fact of repayment of accounts payable to the supplier for previously received materials is reflected.	Purchase price of goods	Bank statement Payment order
Postings for accounting for the supply of materials on prepayment
		Prepayment to the supplier for materials is reflected	Advance payment amount	Bank statement Payment order
		The receipt of materials from the supplier to the organization's warehouse is reflected. Subaccount 10 is determined by the type of materials received	Cost of materials excluding VAT	Consignment note (form No. TORG-12) Receipt order (TMF No. M-4)
		The amount of VAT related to the materials received is reflected.	VAT amount	Consignment note (form No. TORG-12) Invoice
		The VAT amount applies to reimbursement from the budget. Posting is done if there is a supplier invoice	VAT amount	Invoice Book of purchases Consignment note (form No. TORG-12)
		The previously transferred prepayment is offset against the debt for the materials received.		Accounting certificate-calculation

Accounting for receipt of materials based on advance reports. Accounting entries

Below are accounting entries reflecting the accounting of receipt of materials from accountable persons on the basis of advance reports and the primary documents attached to them (delivery notes, invoices).

The receipt of materials from an accountable person can be reflected in two options:

• In the first option, a standard posting scheme is considered, reflecting the receipt of materials from account 71 “Settlements with accountable persons”. The disadvantage of this option is that the accounting does not reflect the supplier from whom the materials were received and for which VAT was refunded.
• In the second option, the receipt of materials is reflected in correspondence with account 60 “Settlements with suppliers and contractors” and further, the debt to the supplier is closed in correspondence with account 71 “Settlements with accountable persons”. With this reflection option, there is an additional opportunity to analyze supplies by supplier

Account Dt	Kt account	Wiring description	Transaction amount	A document base
A variant of accounting entries reflecting the receipt of materials from accountable persons according to the standard scheme
			Amount issued for reporting
		The receipt of materials from the accountable person to the organization's warehouse is reflected on the basis of primary documents attached to the advance report. Subaccount 10 is determined by the type of materials received	Cost of materials excluding VAT	Consignment note (form No. TORG-12) Receipt order (TMF No. M-4) Advance report
		The amount of VAT related to the materials received is reflected.	VAT amount	Consignment note (form No. TORG-12) Invoice
		The VAT amount applies to reimbursement from the budget. Posting is done if there is a supplier invoice	VAT amount	Invoice Book of purchases Consignment note (form No. TORG-12)
A variant of accounting entries reflecting the receipt of materials from accountable persons according to a scheme using a accounts payable account
		The issuance of funds from the organization's cash desk to an accountable person is reflected.	Amount issued for reporting	Account cash warrant. Form No. KO-2
		The receipt of materials from the supplier to the organization's warehouse is reflected on the basis of primary documents attached to the expense report. Subaccount 10 is determined by the type of materials received	Cost of materials excluding VAT	Consignment note (form No. TORG-12) Receipt order (TMF No. M-4)
		The amount of VAT related to the materials received is reflected.	VAT amount	Consignment note (form No. TORG-12) Invoice
		The VAT amount applies to reimbursement from the budget. Posting is done if there is a supplier invoice	VAT amount	Invoice Book of purchases Consignment note (form No. TORG-12)
		Reflects payment to the supplier by the accountable person for materials received	Purchase cost of materials	Accounting certificate-calculation Advance report

Accounting for the receipt of materials under an exchange agreement. Accounting entries

The legal basis that determines the procedure for forming an exchange agreement is defined in Chapter 31 “Barter” of the Civil Code of the Russian Federation. The methodology for reflecting supply transactions under an exchange agreement is discussed in more detail in the article “Accounting for the purchase and sale of goods under an exchange agreement”

The cost of materials to be transferred is established based on the price at which, in comparable circumstances, the organization determines the cost of similar materials.

Below are accounting entries reflecting the accounting for the receipt of materials from suppliers under an exchange agreement with the usual procedure for transferring ownership of materials, in accordance with Article 223 “Moment of the emergence of the acquirer’s right of ownership under the agreement” of the Civil Code of the Russian Federation and Article 224 “Transfer of a thing” of the Civil Code of the Russian Federation.

Account Dt	Kt account	Wiring description	Transaction amount	A document base
		The receipt of materials from the supplier under an exchange agreement is reflected. Subaccount 10 is determined by the type of materials received	Market value of materials excluding VAT	Invoice (TMF No. M-15) Receipt order (TMF No. M-4)
		The amount of VAT related to the materials received is reflected.	VAT amount	Invoice (TMF No. M-15) Invoice
		The VAT amount applies to reimbursement from the budget. Posting is done if there is a supplier invoice	VAT amount	Invoice Book of purchases
		The transfer of exchanged materials to the supplier under the exchange agreement is reflected	Market value of transferred materials	Invoice (TMF No. M-15) Invoice
		The write-off of transferred materials from the organization’s balance sheet is reflected. Subaccount of account 10 is determined by the type of materials transferred	Cost of materials	Invoice (TMF No. M-15) Invoice
		The amount of VAT accrued on the transferred materials is reflected	VAT amount	Invoice (TMF No. M-15) Invoice Sales book
		The debt of the second party under the exchange agreement is offset	Cost of materials	Accounting certificate-calculation

Accounting for receipt of materials under constituent agreements. Accounting entries

According to the constituent agreement, the founders (participants) contribute various types of property, including materials, to the authorized (share) capital of the organization. According to clause 8 of PBU 5/01 “Accounting for inventories”, the actual cost of inventories (materials) contributed to the contribution to the authorized (share) capital of the organization is determined based on their monetary value, agreed upon by the founders (participants) of the organization .

Based on the above provisions, the receipt of materials under the constituent agreement can be reflected in the accounting below with the following entries.

Account Dt	Kt account	Wiring description	Transaction amount	A document base
		We reflect the receipt of materials under the constituent agreement. Subaccount 10 is determined by the type of materials received	Estimated cost of materials agreed upon by the founders	Receipt order (TMF No. M-4)
		If the founder transferring materials to the authorized capital of the organization, in accordance with clause 3 of Article 170 of the Tax Code of the Russian Federation, restores VAT, the receiving party must make this posting	The amount of VAT restored by the founder	Invoice Certificate of acceptance of transfer of materials

Accounting for free receipt of materials. Accounting entries

In accounting, according to clause 16 of PBU 9/99 "Income of the organization", income in the form of gratuitous receipt of property is recognized "as it is generated (identified)."

In tax accounting, according to paragraphs. 1, paragraph 4 of Article 271 “Procedure for recognizing income under the accrual method” of the Tax Code of the Russian Federation, income in the form of gratuitous receipt of property is recognized on the date the parties sign the property acceptance and transfer act.

According to clause 9 of PBU 5/01 “Accounting for inventories”, “the actual cost of inventories received by an organization under a gift agreement or free of charge... is determined based on their current market value as of the date of acceptance for accounting.”

Based on the above provisions, the gratuitous receipt of materials can be reflected in the accounting below using the following entries.

Accounting for the receipt of materials produced in-house

According to the methodological instructions, materials are accepted for accounting at actual cost. The actual cost of materials when manufactured by the organization is determined based on the actual costs associated with the production of these materials. Accounting and formation of costs for the production of materials are carried out by the organization in the manner established for determining the cost of relevant types of products. Those. The procedure for reflecting materials produced in-house in accounting depends on the methodology for calculating the cost of products used in the organization.

Currently, the following types of assessment of finished products are used:

• At actual production cost. This method of assessing finished products (manufactured materials) is used relatively rarely, as a rule, in single and small-scale production, as well as in the production of mass products of a small range.
• Based on the incomplete (reduced) production cost of products (manufactured materials), calculated based on actual costs without general business expenses. Can be used in the same industries where the first method of product evaluation is used.
• At standard (planned) cost. It is advisable to use in industries with mass and serial production and a large range of products.
• For other types of prices.

Below we will consider two options for recording the receipt of materials produced in-house in accounting.

The write-off of deviations between the cost of materials at actual cost and their cost at standard (planned) cost is reflected. The amount of deviation is “black” or “red” depending on the balance of the deviation Accounting certificate-calculation Accounting for materials at actual cost. The release (manufacturing) of materials is reflected at actual cost Actual production cost Receipt order (TMF No. M-4)

When forming an accounting policy for inventory items, an enterprise solves two issues:

1) at what price should goods, raw materials and materials in the warehouse be taken into account;

2) at what price and in what order to write off inventory items from the warehouse.

The first question is related to the fact that purchases of goods and materials are accompanied by costs for packaging, loading and unloading, transportation, etc., i.e., transportation and procurement costs.

In accordance with current legislation, an enterprise has the right to choose from the following options for the accounting price of purchased goods and materials:

1) Inventory and materials are received at the warehouse at the supplier's price, and transportation and procurement costs (TPC), based on the principle of time certainty of costs, include the cost of the current accounting period.

The advantage of this method is that the current taxable profit is reduced and quickly compensated by the TZR;

2) Inventory and materials are received at the warehouse at the full actual cost, including inventory.

The advantage is that in the warehouse materials are accounted for at actual cost. Disadvantage – compensation for TZR is deferred, taxable profit increases;

3) Inventory and equipment are accounted for in a special account separately from inventory items and are written off as inventory items are spent. The advantage is that in accounting it is possible to accurately identify the share of consumer goods in order to influence its reduction.

When accounting for inventory items in a warehouse at the purchase price, inventory items are written off to the accounts of material costs (cost) of the period in which they arose.

When accounting for inventory items in a warehouse together with material and equipment costs, the costs of their acquisition are preliminarily accumulated on account 15 “Procurement and acquisition of material assets”, then the inventory items are credited to the warehouse (account 10) at a price calculated based on the turnover in account 15.

When accounting for inventory items at the purchase price, and inventory items on a separate account, either a subaccount of account 10 or any free account from the chart of accounts is used.

When determining the accounting price of inventory items, you should remember that the acquisition of inventory items is a purchase, but not a cost. The acquisition of inventory items represents the transfer of one type of asset to another and does not in any way affect the cost of production. Materials become costs when they are included in the production process and transfer their cost to the cost of transportation. At this moment, it is necessary to decide in what sequence to write off the goods and materials taken from the warehouse to the cost of transportation.

When developing an accounting policy, an enterprise can choose one of the following methods for assigning the cost of materials to the cost of transportation.

Fifo method - in this case, inventory items are written off from the warehouse in the same sequence in which they arrived at the warehouse. Writing off inventory items according to the fifo principle requires the organization of batch accounting, i.e., the accounting unit becomes not the item, but the batch of inventory items.

Lifo method - in this case, inventory items are written off from the warehouse in reverse chronology, i.e., starting from the last batch received.

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  Accounting automobile units, spare parts and materials. To ensure normal operation of the ATP, it must be provided with reserves of various types marketable-material values (Inventory), such as spare parts, tires, fuel, tools, etc...


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  3) surplus marketable-material values, identified during their acceptance
  Regardless of the rating Inventory in analytical accounting account 60 “Settlements with suppliers and contractors” in synthetic accounting credited according to the supplier's settlement documents.


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  Accounting marketable-material values. When forming accounting policies in relation to Inventory the company solves two issues
  Accounting production costs are carried out on material cost accounts (20, 23, 25.


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  Accounting marketable-material values. When forming accounting policies in relation to Inventory the enterprise solves two issues: Settlements with accountable persons.


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  Accounting profits and losses. Accounting income from sales is maintained on active-passive account 90 “Sales” and serves to determine financial
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  Accounting marketable-material values. When forming accounting policies in relation to Inventory the enterprise solves two questions: 1) at what price... more ».


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  The role of the accountant. Characteristics of the accounting profession. Accounting accounting carries out accounting at enterprises, which
  The chief accountant signs documents related to the receipt and disbursement of funds, marketable-material values, credit and...


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  ...related to the acquisition, production and sale, and based on the calculation of the total amount of costs, determine the cost of the objects accounting, for example, the actual cost of purchased marketable-material values...

Similar pages found:10

Forms of documents for inventory accounting
valuables in storage areas

Form MX-1. Certificate of acceptance and transfer of inventory items for storage

The act of acceptance and transfer of inventory items for storage in form No. MX-1 is used to record the acceptance and transfer of inventory items transferred from depositor organizations for storage to the custodian organization. The number of copies of the act and the completeness of the documents drawn up is determined in each specific case

Form MX-1. Instructions for filling

Form MX-2. Log book of inventory items deposited for storage

Form MX-2 is used to record inventory items deposited and is maintained by the financially responsible person of the custodian organization on the basis of data from documents on the acceptance of inventory items deposited for storage. Acceptance of inventory items for storage and their return upon expiration of the storage period are documented with the signatures of financially responsible persons.

Form MX-2. Instructions for filling

Form MX-3. Certificate of return of inventory items deposited in storage

Form MX-3 is used to record the return to the depositor of commodity and material assets accepted by the custodian organization for storage. The act is drawn up in two copies by the financially responsible person of the custodian organization after the expiration of the storage period for commodity-material assets upon their return to the depositor. One copy of the act remains with the custodian organization, the second is transferred to the depositor.

Form MX-3. Instructions for filling

Form MX-4. Logbook for incoming cargo

Form MX-4 is used to register inventory items arriving at storage locations (bases, warehouses, refrigerators) by various types of vehicles for the reporting period (month). Entries in the journal are made as inventory items are received on the basis of accompanying documents.

Form MX-4. Instructions for filling

Form MX-19. Record sheet for inventory balances in storage areas

The statement is used in organizations that take into account inventory items using the operational accounting (balance) method of accounting. The balance sheet is filled out on the basis of data from inventory cards verified by the accounting department. The correctness of the transfer of balances to the statement is confirmed by the signature of the inspector.

Form MX-19. Instructions for filling

Form MX-20. Report on the movement of inventory items in storage areas

The report is used to provide accounting data on the movement of inventory items during the reporting period. Entries in the report are made by financially responsible persons for each incoming and outgoing document and the balance of materials for the entire product range. The report is signed by financially responsible persons and transferred to the accounting department.

Form MX-20. Instructions for filling

Form MX-20a. Report on the movement of inventory items in storage locations for individual batches

Using form No. MX-20a, materially responsible persons provide the accounting department with data on the movement of inventory items in individual batches for the reporting period. A report is prepared for each range of materials, indicating the total quantity of receipts and consumption of materials for the reporting period. The form is signed by financially responsible persons and submitted to the accounting department.

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

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

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

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

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

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

Specially adapted sites are equipped for open storage materials.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

(see text in the previous edition)

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

Inventory control

This concept is used to define constant quantitative and grading accounting carried out in a warehouse. Without accounting, it is difficult to ensure their safety. For this process, a materials warehouse card is used, which is a form approved by law for recording the movement of materials of a particular type, size and grade in the warehouse. They are filled in for each item number of the material. They are managed by a financially responsible person, for example a warehouse manager or a storekeeper.

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

Organization of warehouse accounting

A well-organized process of accounting for materials located in the warehouse is a very important and necessary segment of the organization’s activities. For efficient warehouse operation, two common accounting systems are used: batch and sort. But regardless of the fact which choice is made, financially responsible employees will keep records of the company's products in kind. This procedure is carried out through the use of incoming and outgoing commodity orders.

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

Using cards

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

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

Keeping inventory records using cards also involves displaying balances on the first day and calculating turnover for the month. With the help of such documentation, turnover sheets are compiled for each warehouse separately. In addition, the data of those cards that are in the accounting department are verified with the documentation located in the warehouse.

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

Balance accounting

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

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

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

Batch accounting

Trade and warehouse in this case are organized in such a way that a specific batch of goods is stored separately. Moreover, for each of them the storekeeper writes out a batch card in two copies. A special book is used to register such cards. In this case, it is the number of the accepted batch that is the registration number in this book. After entering the necessary information, one copy is transferred to the accounting department, and the other remains in the warehouse and serves as a warehouse accounting register.

It is worth noting the fact that the inventory of one item is determined as a batch. This product must be supplied by one supplier. As for the number of deliveries, there may be several.

When filling out a batch card, the warehouse employee must indicate the date of preparation, its number, the time of filling out the goods acceptance certificate, the type of transport, the supplier’s details, the number and date of the invoice, the name of the product, the place of departure, as well as the weight and grade.

Warehouse accounting of materials, which uses the batch method, implies the reflection during the release of goods of the date of this action, the number of the consumable commodity document, the type of transport, the name of the recipient, the quantity and grade of products released. At the same time, the number of the batch card is indicated in the expenditure document.

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

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

It is also worth considering the information that the batch warehouse accounting system includes inventory and materials for a fully consumed batch.

How are warehouse journals used in sort accounting?

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

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

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

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

Storage.

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

Various types of commodity journals will help to competently organize warehouse accounting of a quantitative type, in which the movement and remains of products are recorded, with the help of which inventory is kept in storage places, as well as their consumption is recorded. Such information can also be displayed in the form of statements.

How is inventory markdown carried out?

Trade and storage are inevitably associated with such phenomena as obsolescence of goods, as well as a decrease in demand for them or loss of quality. These problems cannot be ignored and the markdown process is used to effectively solve them. To complete it, you will need an act of depreciation of material assets.

It must be drawn up and signed in two copies. This is done by responsible persons representing a special commission. One copy remains with the warehouse manager (it must be stored), the second is sent to the accounting department. In some situations, one copy may be attached to the delivery note. This is done for the subsequent transfer of this document to an organization engaged in the sale of discounted goods, or for the purpose of returning it to the manufacturer.

Warehouse management systems

One of the key tasks of any business is automation and optimization of all internal processes of the enterprise. This will save time and improve the quality of service.

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

We are talking about the following possibilities:

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

Possibility of dynamic recalculation of warehouse balances;

Tracking cargo along routes;

Using various methods of determining the price of a product;

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

Formation of receipt and warehouse orders;

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

Warehouse management.

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

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

Product batch, shelf life, certificate expiration date;

Various types of operations with inventory items;

Special purpose;

Re-grading;

Financially responsible persons;

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

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

Current programs

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

The key functions are as follows:

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

Accurate maintenance of all warehouse documentation;

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

Availability of all necessary tools for correct inventory taking;

Presentation and processing of the warehouse system.

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

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

Conclusion

It is obvious that the operation of a warehouse plays an important role in building the effective operation of a company. Therefore, the quality of service, speed of delivery and the state of the sales process as a whole depend on the level of organization of warehouse functions. Thus, any company interested in successfully building a cycle of sales and delivery of products must efficiently organize product accounting.