Materials and raw materials come from accountable individuals who have purchased in cash, as well as from suppliers. These resources may appear at the enterprise due to its own production and write-off of fixed assets that have become unusable. There is a certain procedure in accordance with which the accounting of the receipt of materials is carried out.
The supplier, together with the shipped products, sends the buyer supporting documents. These include consignment notes, a payment request (one copy directly to the buyer, the second through the bank), a receipt for the invoice, and others. The procedure in accordance with which the accounting of materials in accounting is performed provides for checking the correctness of filling in the accompanying documentation by the buyer's accountant. After verification, the documents are transferred to the responsible person - the supply contractor.
The procurement department checks the conformity of the assortment, volume, quality, delivery time, prices and other things. Based on the results of reconciliation, a note on partial or full acceptance (consent to make payment) is made on a settlement or other supporting document.
The procedure in accordance with which the registration of inventories is carried out (inventories) provides for measures to control the receipt of cargo and its search. A special magazine is provided for these purposes. The registration journal shall indicate the registration number, name of the supplier, date of recording, type of cargo, number and date of the transport document, receipt of the order or the act of accepting the request for the search for cargo and other information. The notes indicate information about making a payment or about refusing it.
After verification, the payment requirements go to the accounting department. Receipts are forwarded to the forwarder who receives and delivers the goods.
In accordance with the order in which MPZ is recorded, the forwarder accepts the arrived cargo by weight and number of seats. If signs are found that cast doubt on the safety of the goods received, the authorized person has the right to demand verification from the transport organization. If there is a lack of mass, places, damage to containers, damage, a special (commercial) act is drawn up. This document is the basis in accordance with which claims are made against the supplier or transport organization.
Receiving materials from a warehouse in another city is carried out by the forwarder in accordance with the order and power of attorney. The documents indicate the list of goods to be received. In the process of acceptance by the forwarder, not only quantitative, but also qualitative verification is carried out.
Accepted products are delivered to the enterprise. Forwarder delivers materials to the warehouse. Acceptance is carried out by the warehouse manager, checking the conformity of the quality and quantity of cargo to the supplier’s account information. The procedure in accordance with which the MPZ is recorded provides for the issuance of a receipt order by the storekeeper for the goods received. The order is signed by the freight forwarder and warehouse manager.
Accounting MPZ is carried out in appropriate units (numerical, linear, volumetric, weighted). Upon receipt of the cargo in some units, and the flow rate in others, two units of measure are simultaneously applied.
If there are no discrepancies between the actual information and the supplier's data, capitalization is allowed without placing a receipt order. In such cases, a stamp containing the main details of the order is affixed to the supplier’s document.
The materials are dispensed from the warehouse of the enterprise for household consumption, production needs, for processing, as well as in the manner of selling illiquid and surplus stocks.