Successful work of the enterprise consists of the total impact of various factors and the competent performance of key functions. 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 control
This concept is used to determine the constant quantitative and varietal accounting carried out at the warehouse. Without taking into account the goods placed in the warehouse, it is difficult to ensure their safety. For such a process, a card for stock accounting of materials is used, which is a form approved by law for recording the movement of a particular type, size and grade in a 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 inventory of an enterprise to the storekeeper, as a rule, an agreement is concluded with him. It describes the types of work performed by the employee, and the degree of responsibility in the event of loss or damage to products stored in the warehouse.
Organization of stock accounting
A well-organized process of accounting for materials placed in the warehouse is a very important and necessary segment of the organization. For efficient warehouse operation, two common accounting systems are used: batch and varietal. But regardless of the fact of which choice will be made, financially responsible employees will keep records of the company's products in physical terms. This procedure is carried out through the use of credit and account commodity warrants.
If we take into account the information that the manuals on accounting for the company's inventories contain, we can conclude that the analytical accounting of inventories 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 inside them with fixing item numbers, various product groups, synthetic and sub-accounts.
Use of cards
Warehouse accounting of materials, the basis for which are turnover sheets, in most cases, involves the application of the two above 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 held in the warehouse. It displays the quantitative-total data, which, in fact, is the movement of materials. The basis for filling out such cards are primary accounting documents.
Keeping inventory with cards also means displaying balances on the first day and calculating the turnover for the month. With the help of such documentation, compilation of revolving lists 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.
A variant is also possible in which accounting cards are not kept in accounting. In this case, the consumable and receipt documentation is grouped by item numbers. Then, using these documents, the results of 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 withdrawn in these statements are compared with the balances recorded in the accounting cards in the warehouse.
Balance accounting
This form of inventory accounting differs from the previous one. The key difference is that high-quality and total accounting in the context of goods and materials in accounting is not conducted. Turnover statements, respectively, are also not compiled.
With this type of organization of the work of the warehouse, inventory of goods and materials is made in the context of sub-accounts, product groups and balance accounts, which are used to account for inventory in monetary terms only. Accounting is made by financially responsible persons. For this process, a warehouse book or an appropriate journal is used.
As for accounting, it is engaged in the reception of primary accounting documentation from financially responsible persons and subsequently checks the data received. When the reconciliation process is completed, those material residues that were fixed on the first number are transferred to the balance sheet.
Batch accounting
The trade and warehouse in this case are organized in such a way that a specific consignment of goods is stored separately. Moreover, for each of them the storekeeper writes out a partion card in two copies. A special book is used to register such cards. Moreover, 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 as a party is determined by goods and materials of the same name. This product must be delivered by one supplier. As for the number of deliveries, there may be several.
When filling out a partion card, the warehouse employee must indicate the date of compilation, its number, time of filling out the acceptance certificate, type of transport, supplier details, invoice number and date, product name, place of departure, as well as weight and grade.
Warehouse accounting of materials, in which the batch method is used, implies the reflection of the date of this action, the number of the consignment document, type of transport, name of the consignee, quantity and type of products sold during the goods dispatch. At the same time, the membership card number is indicated in the expense document.
When all the stocks of a particular batch are used up, the warehouse manager and merchandiser put their signatures on the card and pass it to the accounting department, where it will subsequently be checked.
It is possible that during the inspection a shortage will be revealed. In this case, inventory accounting implies the following actions: the accountant prior to the next inventory 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 liable for the products stored in the warehouse.
It is also worth considering the information that the partion system of warehouse accounting includes drawing up an act on a fully consumed consignment of goods and materials.
How are warehouse journals used for varietal accounting?
If this method of accounting is used, the storekeeper opens one or several pages in the product journal for each variety and product name. A separate card can also be set up. The number of pages depends on the volume of operations carried out on reception and consumption.
In the title of the card or page of the magazine, you must specify the article, name, grade and other characteristics that distinguish a particular product. The remaining space on the page is used to reflect the income, expense and residual products.
The inventory book (journal) is necessary for fixing data during the execution of each receipt or expense document.
Legislation allows the use of various forms of magazines. An example is the commodity magazine in the form N MX-2. The storekeeper or other responsible person is obliged to conduct it. The grounds for its completion are documents on acceptance and issuance of goods and materials that were previously deposited. The following data shall be indicated in such a log:
- date when goods and materials were accepted for storage;
- a unit that transferred inventory to the warehouse;
- name, price, quantity, units of measure of goods and materials;
- number and date of documents that were used during the issuance and receipt of products;
- storage.
In order for the goods to be accepted for storage and subsequently issued, certification of the relevant documentation by the signatures of the storekeeper and warehouse manager is necessary.
Properly organize the warehouse accounting of the quantitative type, in which the movement and residuals of products are recorded, various types of commodity magazines will help, with the help of which inventory of material values in storage places, as well as the fixation of their consumption, is kept. Such information may also be displayed in the form of statements.
How is the markdown of goods and materials carried out?
Trade and warehouse are inevitably associated with phenomena such as obsolescence of goods, as well as a decrease in demand for them or loss of quality. These problems cannot be ignored, and a markdown process is used to solve them effectively. For its design you will need an act of markdown of material assets.
It is necessary to make and sign it in duplicate. Responsible persons representing the special commission do this. One copy remains with the warehouse manager (it needs to be stored), the second is sent to the accounting department. In some situations, one copy may be attached to a waybill. This is done for the subsequent transfer of this document to the organization involved in the sale of discounted goods, or with the aim of returning it 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 the various processes related to the reception and consumption of goods, a warehouse inventory program is used. It may have a different look and structure, but the functions of such software remain unchanged.
We are talking about the following features:
- distribution of products in the warehouse by storage cells, parties and responsible persons;
- the ability to dynamically recalculate stock balances;
- tracking of cargo along traffic routes;
- the use of various methods of pricing of goods;
- inventory and subsequent formation of relevant reports according to its results;
- the formation of credit and warehouse orders;
- revaluation of the goods due to the influence of various factors that shape its value;
- warehouse management.
A well-designed warehouse accounting program allows for the efficient operation of a transit warehouse, as well as general purpose storage facilities. It is also practiced using an electronic analogue of a warehouse inventory card, which has all relevant filters. It is about tracking information in the following areas:
- the currency used to pay for the goods (according to the collation sheet, the act of surplus and shortage, the sheet of actual availability, etc.);
- batch of products, shelf life, expiration date of certificates;
- various types of operations with goods and materials;
- special purpose;
- re-grading;
- financially responsible persons;
- operations of staffing and dismantling material assets in a 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.
Actual programs
For the efficient organization of the warehouse, 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.
Key features are as follows:
- quick and timely accounting of material values, their arrival and movement;
- accurate maintenance of all warehouse documentation;
- Timely and convenient maintenance of a warehouse journal (cards);
- the availability of all necessary tools for the correct inventory;
- Presentation and processing of the warehouse system.
Using this software, you can qualitatively cover several areas of the business of the enterprise. It is about managing the rules of sales, stocks, finances, procurement 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: “SuperStore”, “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, delivery speed 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 should organize the accounting of goods in a quality manner.