During the operation of complex technical devices, the operating company is faced with the task of accounting for the movement of both the devices themselves and their individual components (installation of new equipment, maintenance, repair and replacement of failed units).

Obviously, when there are hundreds and thousands of components requiring maintenance and repair, you cannot do without C systems for automated accounting and inventory of material assets(technical devices)

The implementation of the System allows you to solve the following problems:

• Increasing the efficiency and reliability of accounting for the movement of material assets;
• Reducing the likelihood of errors caused by the “human factor”;
• Reducing labor costs and time costs for accounting for the movement of material assets;
• Reducing the likelihood of theft and unauthorized use of material assets;
• Optimization of the process of repair and maintenance of material assets;
• Improving control over the composition, location and movement of material assets;
• Ability to process received materials to create an internal control system and make management decisions.

The system for automated accounting and movement of fixed assets is a hardware and software complex. The system consists of:

Hardware:

• Specialized barcode printer with a set of consumables;
• Computer with installed software
• Barcode label printer

Software part:

• Database of materials and components
• Accounting Software

Database purpose:

Storing information about inventory items:

• Name;
• Inventory number;
• Serial number;
• Location (warehouse where installed, repair);
• Commissioning date; Expiration date;
• Ensuring two-way data exchange with the Customer’s accounting system;
• Ensuring two-way data exchange with data collection terminals; Information about material assets can be changed\added taking into account the Customer's requirements.

Purpose of the automated workstation:

• Displaying information about material assets;
• Editing information about material assets;
• Printing labels with bar codes for marking material assets;
• Generating and printing the necessary reports:
• Report on changes in information about material assets;
• Report on the movement of material assets;
• Report on completed inventories.

Purpose of the data collection terminal

• Identification of material assets by scanning a bar code from a label;
• Displaying information about material assets on the terminal display;
• Editing data on material assets.

The system is operated as follows: equipment and spare parts that do not have a factory barcode are marked with labels. Barcodes from labels are read at the warehouse during issuance and acceptance, thus keeping records of the movement of material assets. A repair engineer who arrives at the equipment operation site records his actions using a mobile terminal, reading barcodes from the spare parts used in the repair. When reading the barcode, the engineer sees the name of the spare part on the screen and is once again convinced of the correctness of his actions. A dispatcher in the office can obtain any information by generating the following reports:

• Report on changes in information about material assets
• Report on the movement of material assets
• Inventory report

The successful operation of an enterprise consists of the total impact of various factors and the competent execution of key functions. It is worth noting that correct accounting of goods can be considered one of the main conditions for the stable operation of the company.

Warehouse accounting

This concept is used to define constant quantitative and grading accounting carried out in a warehouse. Without accounting, it is difficult to ensure their safety. For this process, a materials warehouse 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 managed by a financially responsible person, for example a warehouse manager or a storekeeper.

Before entrusting the warehouseman with the material reserves of the enterprise, as a rule, an agreement is concluded with him. It describes the types of work the employee performs and the extent of responsibility in the event of loss or damage to products stored in the warehouse.

Organization of warehouse accounting

A well-organized process of accounting for materials located in the warehouse is a very important and necessary segment of the organization’s activities. For efficient warehouse operation, two common accounting systems are used: batch and sort. But regardless of the fact, what choice is made, financially responsible employees will keep records of the company's products in kind. This procedure is carried out through the use of incoming and outgoing commodity orders.

If we take into account the information contained in the manuals for accounting of a company's inventories, we can conclude that analytical accounting of inventory items is carried out through the use of the balance method or revolving invoices. With these approaches, accounting is carried out in the context of each storage location, as well as within them, recording item numbers, various product groups, synthetic and subaccounts.

Using cards

Warehouse accounting of materials, the basis for which are turnover sheets, in most cases involves the use of the two above-mentioned methods. This allows you to optimize warehouse operations and achieve higher levels of productivity.

In the first option, a warehouse accounting card is used, which opens for each type of storage in the warehouse. It displays quantitative and summary data, which, in essence, is the movement of materials. The basis for filling out such cards is the primary accounting documents.

Keeping inventory records using cards also involves displaying balances on the first day and calculating 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 verified with the documentation located in the warehouse.

It is also possible that the accounting cards are not kept in the accounting department. In this case, expenditure and receipt documentation is grouped by item numbers. Then, with the help of these documents, the results for the month are calculated, and data on expenses and income are recorded separately. This information is then displayed on the turnover sheet. Those balances that were displayed in these statements are compared with the balances recorded in the warehouse accounting cards.

Balance accounting

This form of warehouse accounting differs from the previous one. The key difference comes down to the fact that qualitative and total accounting in the context of inventory items is not maintained in the accounting department. Turnover statements, accordingly, are also not compiled.

With this type of organization, warehouse work is carried out in the context of subaccounts, product groups and balance sheet accounts, which are used to record inventory items exclusively in monetary terms. Accounting is carried out by financially responsible persons. For this process, a warehouse ledger or appropriate journal is used.

As for accounting, it is responsible for receiving primary accounting documentation from financially responsible persons and subsequently checking 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.

Batch 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 serves as a warehouse accounting register.

It is worth noting the fact that the inventory of one item is 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 employee must indicate the date of preparation, its number, the time of filling out the goods acceptance certificate, 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 goods of the date of this action, the number of the consumable commodity document, the type of transport, the name of the recipient, the quantity and grade of products released. At the same time, the number of the batch card is indicated in the expenditure document.

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

It is possible that during the inspection a shortage will be identified. In this case, warehouse accounting implies the following actions: the accountant, before the next inventory, writes off the shortage as distribution costs, but only on the condition that it was within the limits of natural loss. If the norms were exceeded, then the shortage must 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 warehouse accounting system includes inventory and materials for a fully consumed batch.

How are warehouse journals used in sort accounting?

If this method of accounting is used, the storekeeper opens one or several pages in the product journal for each variety and name of product. A separate card can also be created. The number of pages depends on the volume of operations carried out for receiving and disbursing.

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

Name, price, quantity, units of measurement of inventory items;

Number and date of documents that were used during the issuance and reception 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.

Various types of commodity journals will help to competently organize warehouse accounting of a quantitative type, in which the movement and balances of products are recorded, with the help of which inventory records are kept in storage areas, as well as their consumption is recorded. 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 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 effectively address them. To complete it, you will need an act of depreciation 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 stored), 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 it to the manufacturer.

Warehouse management systems

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

The 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 appearance and structure, but the functions of such software remain unchanged.

We are talking about the following possibilities:

Distribution of products in the warehouse among storage cells, batches and responsible persons;

Possibility of dynamic recalculation of warehouse balances;

Tracking cargo along routes;

Using various methods of determining the price of a product;

Inventory and subsequent generation of up-to-date reporting according to its results;

Formation of receipt and warehouse orders;

Revaluation of goods due to the influence of various factors that shape its value;

Warehouse management.

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

The currency used to pay for the goods (according to the matching sheet, statement of surplus and shortage, statement of actual availability, etc.);

Product batch, shelf life, certificate expiration date;

Various types of operations with inventory items;

Purpose;

Re-grading;

Financially responsible persons;

Operations of staffing and dismantling of material assets in a warehouse.

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

Current programs

To effectively organize the work of a 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.

The key functions are as follows:

Fast 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 necessary tools for correct inventory taking;

Presentation and processing of the warehouse system.

Using this software, you can qualitatively cover several areas of an enterprise’s economic activity. We are talking about managing sales rules, inventory, finance, purchasing and delivery of goods. The main advantages of 1C include the ease of use of the program, the ability to adjust it to suit the needs of a specific organization and full compliance with Russian legislation.

If you wish, you can use other programs: “Super Warehouse”, “Product-Money-Product” and others.

Conclusion

It is obvious that the operation of a warehouse plays an important role in building the effective operation of a company. Therefore, the quality of service, 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 cycle of sales and delivery of products must efficiently organize product accounting.

Country support:
Operating system: Windows
Family: Universal Accounting System
Purpose: Business automation

Accounting for the movement of material assets

Main features of the program:

Work with money in any currency is supported

All departments of the organization can work in a single information system via the Internet

The program shows current balances in real time for any cash register or bank account

You will be able to keep full financial records: post income, any expenses, see profits and view various analytical reports

You will have a unified database of clients and suppliers with all the necessary contact information

You can plan cases for any client

The program will allow you to plan expenses for a certain period

You will always have all detailed reporting for each cash register or account in any currency “at your fingertips”

All financial movements will be under your complete control. You can easily track what you spend the most money on for any period

The program will show you statistics on savings or excess costs for your items

A clear visualization of profit dynamics will help you easily analyze the company’s activities and profitability

Separation of access rights is supported. Each employee will see only what he is supposed to see

Integration with the latest technologies will allow you to shock your customers and deservedly gain a reputation as the most modern company

Reserve
copying

Payment
terminals

Application
for employees

Application
for clients

You can quickly enter the initial data necessary for the program to work. This is done using convenient manual data entry or import.

The program interface is so easy that even a child can quickly figure it out.

Language of the basic version of the program: RUSSIAN

You can also order an international version of the program, into which you can enter information in ANY LANGUAGE of the world. You can even easily translate the interface yourself, since all the names will be placed in a separate text file.

Accounting for the movement of material assets is vital for any organization, especially if its activities are closely related to finance. For the high-quality implementation of this stage, it is important to select a suitable program for accounting for the movement of inventories. When keeping records of the use of material resources, the Universal Accounting System program, which has been developed and improved for several years, will be indispensable. Accounting for the movement of inventory items with this software will become simple and efficient.

The program for accounting for the movement of material inventories is capable of working in multi-user mode; simultaneous connection does not in any way affect the speed of work or its productivity. You can connect to the inventory control system from anywhere in the world via a local network or the Internet. In the process of accounting for the use of inventories, various reports may be required, and USU is ready to provide you with any processed information in the form of visual tables and graphs.

When taking into account the use of material assets, you can generate a variety of documentation, which is filled out independently, provided that the data was previously entered into the system. It's never too late to start keeping track of the use of inventories - we offer to try the USU for free by downloading a demo version of the software.

The monitoring and control program can be used by:

• Any government company;
• Private company;
• Individual entrepreneur;
• Self employed;
• etc.

Video programs for accounting for the movement of material assets

By watching the following video, you can quickly familiarize yourself with the capabilities of the USU program - the Universal Accounting System. If you do not see the video uploaded to YouTube, be sure to write to us, we will find another way to show the demo video!

Possibilities for monitoring and managing the movement of material assets

• The inventory tracking program is incredibly convenient to use on a daily basis;
• The interface of the inventory flow accounting program for each user is configured individually;
• The system provides several dozen bright, unobtrusive and pleasing to the eye design themes;
• The system for accounting for the movement of material assets has the ability to quickly export or import selected data into a user-friendly format - this function is used to transfer information from or to other systems;
• All records for accounting for the use of material resources are protected from their simultaneous editing and changes;
• You won’t be able to simply delete an entry - the program will require you to enter the reason for deleting the entry;
• All changes in accounting for the movement of material assets are tracked and can be displayed in a special Audit report;
• The search can be performed using multiple criteria at once, records can be grouped or sorted;
• Technical support ensures proper functioning of the system at any time;
• Each generated report on accounting for the movement of material assets can be printed by pressing a hot key;
• The user account is individual and protected by a password in the inventory tracking program;
• You can connect to the program remotely;
• Several people can connect to the system at the same time;
• The system for recording the movement of material inventories is blocked independently without long-term user participation;
• You can purchase the system very easily if you contact us right now using the specified contacts.

For operational accounting of inventory items, it is not enough to have information about their total cost, and often it is not enough to know even just their list and quantity. If an enterprise has several warehouses, and the same assets are located in different warehouses, then to increase the efficiency, efficiency and accuracy of accounting, you need to know the quantitative and list distribution of inventory items by warehouse. For assets with a limited shelf life, it is necessary to store information about the end of these periods in order to prevent storage and damage to assets. If a defective product is discovered in a warehouse during inventory, then the system must record information about the poor quality of this product. If some inventories are purchased or manufactured specifically for a certain customer order, then it is necessary to prevent the possibility of using such inventory and materials for other needs, and so on. Fixing in the system such additional information about the properties of the object, location and other necessary information allows you to analyze data on the balances and movements of inventory items in the context of these parameters. We will call the types of such additional information analytical sections of warehouse accounting. Maintaining analytical accounting for additional properties imposes the following obligations on the registration of business transactions in accounting:

when capitalizing, accurately indicate the values ​​of these properties after the operation,

• Order accounting

  Based on the separate generation and storage of quantitative and cost data on inventory items, an order accounting system was built. Outgoing and receiving orders for goods are internal warehouse accounting documents that document only quantitative movements of inventory items by storage location. Documents that record the total indicators of these quantitative movements are called financial documents.

  Orders are used to quickly record the movement of goods in warehouses in numerical terms. During “Goods Receipt” operations, financial documents may be delayed, and receipt orders provide an opportunity to quickly register the arrival of products at the warehouse and increase the volume of available balances in the warehouse in the accounting system. When selling goods, everything happens the other way around: first of all, financial documents are issued, and then, on their basis, shipment from the warehouse is made and a warehouse receipt is issued.

  An important principle of the order system in a standard configuration is its optionality. That is, a decision on the use of an order system when registering any specific business transaction can be made separately for each case.

  
  

  They find us: inventory accounting at the enterprise, inventory accounting, principles of inventory accounting, inventory accounting in a warehouse, inventory accounting at an enterprise, inventory accounting Ukraine, inventory accounting, inventory accounting and control, inventory Ukraine, control of inventory balances

  
  

  The well-known abbreviation C&M is inventory, a whole block of funds called current assets, without which not a single production process can operate. Typically, inventory is the basis for processing materials into a product produced by a company. Let's talk about inventory items: composition, accounting, movement and place in the strict hierarchy of the balance sheet.

  Getting to know the goods and materials

  The decoding of this concept combines general information about inventories and includes several types of funds, classified as follows:

  Raw materials and supplies;

  Spare parts;

  Semi-finished products of our own production in warehouses;

  Purchased and finished products;

  Construction materials;

  Fuel and lubricants;

  Returnable waste and useful residues;

  Household equipment;

  Tara.
  

  Inventory and materials are working capital, objects of labor used for business needs, consumed in the production process and increasing the cost of the manufactured product. Inventories are the most liquid (after financial assets) assets of a company. The period of effective use of materials does not exceed 1 year.

  Inventory accounting

  Like all assets, inventories must be accounted for, and for this purpose several balance sheet accounts are provided and a number of unified primary documents and synthetic accounting registers have been developed. In the balance sheet, inventory items are accumulated in the second section “Current assets”. It reflects the balance of inventories in monetary terms at the beginning and end of the reporting period.
  Information about the availability of reserves in the balance sheet is the final result of the accounting work carried out, information about the dynamics of the movement of materials is reflected in primary documents and generalized registers - order journals and materials accounting sheets.

  Admission

  Receipt of inventory materials is usually carried out as follows:

  Purchase for a fee from supplier companies;

  Mutual exchange in barter transactions;

  Free supply from the founders or higher organizations;

  Capitalization of products produced in-house;

  Receipt of useful residues during the dismantling of obsolete equipment, machines or other property.

  Any receipt of supplies is documented. For valuables purchased from suppliers using invoices and invoices, a receipt order f. is made in the storeroom. No. M-4. It becomes the basis for entering information about the quantity and cost of inventories into the warehouse accounting card f. No. M-17.
  

  When making deliveries without an accompanying invoice or identifying differences in the cost or quantity of materials actually received with information in the documents, an acceptance certificate f. No. M-7. It is compiled by a special authorized commission, which receives materials based on actual availability and discount prices. The total surplus is subsequently reflected as an increase in debt to the supplier company, and the identified shortage of goods and materials is the reason for filing a claim against it.

  Receipt of materials by the forwarder or other representative of the recipient company at the supplier's warehouse is formalized by issuing a power of attorney f. No. M-2 or M-2a - a document authorizing the receipt of goods and materials on behalf of the enterprise. For the arrival of materials of one's own production in the storeroom, a requirement-invoice f. No. M-11.

  Useful residues coming from the dismantling of production equipment, buildings or other assets are included in the warehouse according to the act f. No. M-35, which indicates the object of dismantling, quantity, price and cost of incoming returnable waste.

  Features of pricing in materials accounting

  The completed documents for the receipt of goods and materials are transferred to the accountant who maintains the relevant records. The accounting policy of the enterprise accepts one of two existing options for cost accounting of inventories. They can be accounted for at actual or accounting prices.
  

  Actual prices of inventories are the amounts paid to suppliers in accordance with concluded agreements, reduced by the value of refundable taxes, but including payment of costs associated with the purchase. This accounting method is used mainly by companies with a small range of inventories.

  Accounting prices are set by the enterprise independently in order to simplify cost accounting. This method is preferable if there are many types of values ​​in the enterprise. Let's look at the differences between prices using the examples given.

  Example No. 1 – accounting when using actual cost

  Argo LLC purchases office supplies for office work for a total amount of 59,000 rubles including VAT. The accountant makes notes:

  D 60 K 51 – 59,000 – invoice paid.
  D 10 K 60 – 50 000 – capitalization of inventory items.
  D 19 K 60 – 9,000 – VAT on purchased inventories.
  D 26 K 10 – 50,000 – write-off of inventory items (products issued to employees).

  Discount prices

  This method involves the use of balance sheet account No. 15 “Procurement/purchase of inventory items”, the debit of which should reflect the actual costs of purchasing inventories, and the credit their accounting price.
  

  The difference between these amounts is debited from the account. 15 on account No. 16 “Deviations in the cost of inventory items.” Total differences are written off (or reversed in case of negative values) to the main production accounts. When selling inventories, differences from the variance account are reflected in the debit of the account. 91/2 “Other expenses”.

  Example No. 2

  PJSC Antey purchased paper for work - 50 packages. In the supplier's invoice, the purchase price is RUB 6,195. with VAT, i.e. the price of 1 package is 105 rubles, with VAT – 123.9 rubles.

  Accounting entries:

  D 60 K 51 – 6,195 rub. (paying the bill).
  D 10 K 15 – 5,000 rub. (posting of paper at book price).
  D 15 K 60 – 6,195 rub. (the actual price is fixed).
  D 19 K 60 – 945 rub. (“input” VAT).

  The accounting value was 5,000 rubles, the actual value was 5,250 rubles, which means:

  D 16 K 15 – 250 rub. (the amount of excess of the actual price over the book price is written off).

  D 26 K 10 – 5,250 rub. (the cost of paper transferred to production is written off).

  At the end of the month, deviations taken into account in the debit of the account. 16, are written off to cost accounts:

  D 26 K 16 – 250 rub.

  Storage of goods and materials

  Stored assets are not always reflected on balance sheet accounts as acquired. Sometimes a company's storerooms contain materials that do not belong to the company. This happens when warehouse space is rented out to other enterprises or goods and materials belonging to other companies are accepted for safekeeping, i.e. they are only responsible for the safety of goods and materials.
  Such materials do not participate in the production process of the organization and are taken into account on the balance sheet in account 002 “Inventory and materials accepted for safekeeping.”

  The transfer of goods and materials for safekeeping is formalized by drawing up appropriate agreements that fix all the main terms of the contract: terms, cost, circumstances.

  Disposal of inventory items

  The movement of materials is a normal production process: they are regularly released for processing, transferred for their own needs, sold or written off in the event of emergencies. The release of supplies from the storeroom is also documented. Disposal accounting documents are different. For example, the transfer of limited materials is formalized with a limit-fence card (form M-8). When consumption rates are not established, the release is made on request - invoice f. M-11. The sale is accompanied by the issuance of an invoice f. M-15 for release of goods and materials to the side.

  Valuation of inventory items during release

  When releasing inventories into production, as well as during other disposals, inventory items are assessed using one of the methods, which is necessarily stipulated by the company's accounting policy. They are applied for each group of materials, and one method is valid for one financial year.

  Inventory materials are assessed by:

  Cost of one unit;

  Average cost;

  FIFO, i.e. at the price of the first materials at the time of acquisition.

  The first of these methods is used for inventories used by companies in an unusual manner, for example, when producing products from precious metals, or with a small range of groups of materials.
  

  The most common method is to calculate the price using the average cost. The algorithm is as follows: the total cost of a type or group of materials is divided by the quantity. The calculation takes into account inventory balances (quantity/amount) at the beginning of the month and their receipt, i.e. such calculations are updated monthly.

  In the FIFO method, the cost of materials upon disposal is equal to the value of the acquisition price at an earlier date. This method is most effective if prices rise and loses relevance if the emerging situation provokes a fall in prices.

  Accounting entries for disposal of inventory items

  D 20 (23, 29) K 10 – transfer to production.
  D 08 K 10 – leave for self-construction.
  D 91 K 10 – write-off upon sale or gratuitous transfer.

  Analytical accounting of inventory items is organized in storage areas, i.e. in storerooms, and represents the mandatory maintenance of accounting cards for each item of materials. The responsible persons are storekeepers, and the controllers are accounting workers. At the end of the month, the storekeeper displays the balances of inventory items on cards, which indicate the movement, beginning and ending balances, the accountant checks them with the documents and certifies the accuracy of the storekeeper's calculations with a signature in a special column of the card.

  In accounting, based on documented transactions, the accountant displays the balance of inventories in value terms, which is recorded in the second section of the balance sheet as the cost of inventory items. A breakdown of the balances for each item is given in the materials accounting statement.

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