Advice 1: How to organize inventory accounting

From the proper organization of the warehouse account depends on many things. Stock should promptly provide the production materials to complete finished products to ship, etc. And for this it is necessary to provide full information about the presence or movement of goods. To consider the product in the units, pieces or packages. Also acceptable accounting.
Instruction
1
Select the most appropriate method of inventory accounting: graded or batch.
2
At the varietal method, the goods stored in the warehouse for items. For ease of accounting it is desirable to assign each of his mind the item number (SKU). Each of the newly received goods attached to the products of the same name. Material-the responsible person must keep records of goods in physical terms (e.g. kilograms, in packages or in pieces). Records are maintained on the basis of the income and expense of shipping documents in special journals (on paper or in electronic form).
3
In the batch method, each newly received batch is stored separately from the previously obtained product. She put a special card account , indicating the number of goods in the party and the date of receipt. This method is acceptable when accounting for the bulk of the goods or if the store handles only one product.
4
Issue the item for invoices that specify the recipient, shipping date, product name (SKU), quantity and value. Upon detection of defective products is the act for the cancellation. Any movement of goods must be documented.
5
All warehouse documents are delivered to the accounting office where they are checked and put in quantitative and monetary terms, is either written off from account (if the document supplies). To ensure the accuracy of accounting is desirable accounting and inventory accounting in parallel and to periodically reconcile the data.
6
If a wide range of goods, it is necessary to organize targeted storage system. The entire warehouse is divided into cells with unique numbers (you can use alphanumeric characters) and in the card account for the item contains the address at which the stored. This method allows you to quickly find the desired product, and facilitates physical inventory.
7
A complete inventory must be conducted at least once a year. But for a more accurate accounting , preferably, not less than once per month. Inventory is a procedure of reconciliation of actual availability of goods (by physical count) and credentials. According to the results of reconciliation is the adjustment of credentials, if there are discrepancies.

Advice 2: How to organize inventory

Accounting of goods can be formally divided into three stages: arrival, move into storage and selling. Upon receipt from the seller in accordance with the law, the goods shall be accompanied by such documents, such as waybills, bills of lading, invoices, etc. If the delivery was not given all the documents, the goods is arranged by the agreement of the Commission and issued a receiving act.
Instruction
1
Write out a warrant to the employee of the organization, which will accept goods received by rail the contract or services. It needs to be the place of acceptance of the goods with the passport. When you receive the goods on the station or received by another mode of transport the representative needs to check the state of the seat carriage (wagon or container), which had delivered the goods, in the presence of representatives of the carrier. After that, he takes the goods on the bill of lading, one copy of which remains with the seller, the other should be transferred to you as the buyer.
2
Upon receipt of the goods to the warehouse copy of the purchase invoice and supporting documents should be brought to the accounting Department.
3
If the quantity of the goods or its quality does not correspond to the submitted documents, write down the act, which must be the signature of the officer accepting the goods and the supplier's representative.
4
After receipt of the goods fix in the book (the magazine) the power of attorney number and date of accompanying documents.
5
Write out a receipt, which records the receipt of goods to the warehouse. If you are a VAT payer, the transaction must contain a document like a invoice. Receive lock in the purchase book.
6
The sale of goods write down the invoice in four copies: the first two remain (for accounting and inventory control), the other two pass to the buyer (for accounting and granting to the buyer's warehouse).
7
To the invoice, if you are a VAT payer, be sure to write the invoice in triplicate. One copy you keep, the other two give to the buyer. Invoices must be stored and taken into account in the sales Ledger.
8
If in stock at the time of the transaction there is no required quantity of product, then write the invoice with the actually delivered quantity of goods. The buyer or his representative should sign for the goods on the invoice. It checks the goods, documents, quality certificates, etc. After that, the person in charge delivers the goods to the warehouse of your organization and transmits it to the storekeeper.
9
If you are a VAT payer, and calculate on the basis of books of purchases and books of sales the amount of value added tax payable to the budget.
10
Report to regulatory authorities on the basis of received and issued documents in the trade process.
Note
Please note to complete the documents and their compliance with the requirements of accounting. The documents must have signatures and seals of both parties, all rows and columns invoices and invoices must be completed and accurate.
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Upon receipt of the goods from the supplier make sure to check the safety of the goods after transport and fix damage in the presence of supplier's representative.
Useful advice
Modern inventory control is conducted by means of computer technology. For example, here you can find a large list of programs for accounting in the warehouse: http://itshareware.by.ru/finance/warehouse/index.shtml
And here you can find samples of useful storage of documents: http://www.buhsoft.ru/?title=bp9.php
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