Almost any enterprise has inventories that require constant monitoring. Analytical accounting of such material values is carried out by different methods. Accountants most often use the quantitative-total and balance method.
Analytical accounting is a whole system of specific accounting records that provides detailed data on the movement of all household assets. It is intended for operational management of production, preparation of accounting and financial statements. Analytical accounting is carried out separately for all synthetic accounts.
Accounting using the quantitative-total method can be done in two ways:
1. In the first case, cards are opened for all types of material assets, in which analytical accounting is carried out. They are almost identical to ordinary cards on which inventory is kept, but the balances in them are displayed not only in quantitative, but also in cost terms. Entries in them are made solely on the basis of expenditure and incoming accounting documents. Cards are stored according to stock numbers. The balances, income / expenditure of all material values at the beginning of each month are displayed. Varietal turnover statements are also compiled monthly , in which the quantity and value of inventories is calculated.
Total-total information is verified with the corresponding indicators of synthetic accounting. All physical indicators are checked against the data of stock accounting. A significant drawback of such accounting is the duplication of data. This option of accounting is used, as a rule, in enterprises with a rather limited range of items.
2. In the second case, accounting cards do not keep accounting records. Quantitative-summarized statements are compiled directly according to the primary documents, indicating item numbers, types and groups of materials for all workshops separately. All totals are constantly checked against the results of synthetic accounting. All in-kind indicators are checked against the individual item numbers indicated on the warehouse accounting cards.
Analytical accounting for this option is also considered conditional. The vast majority of enterprises use the balance method of inventory accounting, which provides a common warehouse, operational and accounting. With this method, inventory control is carried out in kind, and accountants conduct analytical accounting for each warehouse separately in the context of different groups of materials.
Control over the correctness of accounting is carried out by the accounting department. She systematically checks the accuracy of paperwork and timeliness of entries. The rest of the materials are displayed in the corresponding columns of the warehouse accounting cards and are certified by the signature of the accountant. Quantitative balances at the end of the month are transferred by materially responsible employees in the balance sheet - balance book.
Analytical accounting of materials requires constant monitoring, therefore, only after checking the residuals, all inventories are taxed at their prices. Thus, data are obtained on the value of each group of material values and total results for all warehouses.
Analytical accounting of stocks is carried out in the registers of accounting for their movement: accumulative receipts and expenditures and turnover sheets (in value terms). Sheets are kept across all warehouses by material value groups and subaccounts. At the end of the month, they are used in compiling group statements for the warehouse. The reliability and correctness of the implementation of warehouse accounting is checked by comparing the cost totals of each group of materials indicated in the balance book with the available analytical balances of the turnover sheet for the group.