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

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Successful operation of an enterprise consists of the total impact of various factors and the competent performance of key functions. At the same time, it should be noted that the correct accounting of goods can be attributed to one of the main conditions for the stable operation of the company.

Inventory accounting

This concept is used to define the constant quantitative and varietal accounting carried out in the warehouse. Without taking into account the goods placed in the warehouse, it is difficult to ensure their safety. For such a process, a material inventory 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 maintained by a financially responsible person, such as a warehouse manager or storekeeper.

Before you entrust the storekeeper with the material stocks of the enterprise, as a rule, an agreement is concluded with him. It describes the types of work that the employee performs and the degree of responsibility in case of loss or damage to products stored in the warehouse.

Organization of warehouse accounting

A well-organized accounting processmaterials placed on the territory of the warehouse is a very important and necessary segment of the organization's activities. For the efficient operation of the warehouse, two common accounting systems are used: batch and sorted. But no matter what choice is made, financially responsible employees will keep records of the company's products in kind. This procedure is carried out by using incoming and outgoing commodity orders.

If we take into account the information contained in the manuals on accounting for the company's inventories, we can conclude that the analytical accounting of goods and materials is carried out using the balance method or negotiable invoices. With these approaches, accounting is carried out in the context of each storage location, as well as within them with the fixation of item numbers, various product groups, synthetic and sub-accounts.

Using cards

Inventory accounting of materials, which is based on turnover sheets, in most cases involves the use of the two above-mentioned methods. This allows you to optimize the operation of the warehouse and achieve a higher level of productivity.

In the first option, a warehouse accounting card is used, which is opened for each type of inventory item stored in the warehouse. It displays quantitative-sum data, which, in fact, is the movement of materials. The basis for filling out such cards are primary accountingdocuments.

Warehouse accounting using cards also involves displaying balances on the first day and calculating the 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 checked against the documentation in the warehouse.

It is also possible that accounting cards are not maintained in the accounting department. In this case, outgoing and incoming documentation is grouped by item numbers. After that, with the help of these documents, the results for the month are calculated, and the data on expenses and receipts are recorded separately. Further, this information is displayed in the turnover sheet. Those balances that were displayed in these statements are compared with the balances recorded in the accounting cards in the warehouse.

Balance accounting

This form of warehouse accounting differs from the previous one. The key difference is that there is no qualitative and total accounting in the context of goods and materials in the accounting department. Turnover statements, respectively, are also not compiled.

With this type of organization of the warehouse, accounting for goods and materials is carried out in the context of sub-accounts, commodity groups and balance sheets, which are used to account for inventory items exclusively in monetary terms. Accounting is carried out by financially responsible persons. For this process, the inventory ledger or appropriate journal is used.

As for the accounting department, it deals with the reception of primaryaccounting documentation from financially responsible persons and subsequently checks 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.

Party 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 performs the function of a warehouse accounting register.

It is worth noting the fact that goods and materials of the same name are 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 worker must indicate the date of compilation, its number, the time of filling out the act of receiving the goods, 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 the goods of the date of this action, the number of the consumable commodity document, the mode of transport, the name of the recipient, the quantity and grade of products sold. At the same time, the expense document indicatesparty card number.

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

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

It is also worth considering the information that the batch inventory system includes drawing up an act for a fully used batch of goods and materials.

How are warehouse journals used for sorting?

If this method of accounting is used, then the storekeeper opens one or more pages in the commodity journal for each variety and product name. A separate card may also be entered. The number of pages depends on the volume of operations carried out on receipt and consumption.

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

Inventory book (journal) is required to record data when registering each receipt or expensedocument.

Legislation allows the use of various forms of magazines. An example is a trade journal in the form N MX-2. It must be carried out by a storekeeper or other responsible person. The basis for filling it out are documents on the acceptance and issuance of goods and materials, deposited earlier. Such a log contains the following data:

- date when goods and materials were accepted for storage;

- the unit that transferred inventory items to the warehouse;

- name, price, quantity, units of measure for goods and materials;

- number and date of documents that were used during the issuance and receipt of products;

- storage location.

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.

Properly organize warehouse accounting of a quantitative type, in which the movement and balances of products are recorded, various types of commodity magazines will help, with the help of which inventory items are kept in storage places, as well as fixing their consumption. 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 the obsolescence of goods, as well as a decrease in demand for them or loss of quality. These issues cannot be ignored and the markdown process is used to address them effectively. For its registration, you will need an act of markdown 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 kept), 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 to the manufacturer.

Warehouse Management Systems

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

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

We are talking about the following features:

- distribution of products in the warehouse by storage cells, batches and responsible persons;

- possibility of dynamic recalculation of stock balances;

- tracking cargo along traffic routes;

- use of various methods of pricing goods;

- inventory and subsequent generation of relevant reporting according to its results;

- formation of receipt and warehouse orders;

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

- warehouse management.

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

- the currency used to pay for the goods (according to the collation statement, the act of surplus and shortage, the actual availability statement, etc.);

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

- various types of operations with goods and materials;

- purpose;

- sorting;

- financially responsible persons;

- operations of staffing and dismantling of material assets in the warehouse.

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

Current programs

Various software can be used to effectively organize the work of the warehouse. But one of the most popular options is "1C Warehouse Accounting". This software has certain advantages that attract many companies that integrate this program into their warehouses.

Key functions look like this:

- quick 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 the necessary tools for the correct inventory;

- representation and processing of the warehouse system.

With the help of this software, you can qualitatively cover several areas of the enterprise's economic activity. We are talking about managing sales rules, stocks, finances, purchases and delivery of goods. The main advantages of "1C" include the ease of use of the program, the possibility of its correction taking into account the needs of a particular organization and full compliance with the norms of Russian legislation.

If you wish, you can use other programs: "Super Warehouse", "Goods-money-goods" and others.

Conclusion

Obviously, the work of the warehouse plays an important role in building an effective company. Therefore, the quality of service, the 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 sales cycle and product delivery must properly organize the accounting of goods.