How to take materials into the warehouse. Warehouse accounting: the basics of organizing warehouse accounting in a store

Warehouse accounting of the movement of goods in wholesale and retail must be conducted by a person bearing financial responsibility, in physical quantities or by item numbers. In the article we will tell you about accounting in a warehouse, we will give examples of transactions.

Warehouse accounting for wholesale

Goods brought to the warehouse are registered using one of the following methods:

• varietal,
• party,
• batch-varietal.

If the assortment is small, and the goods are supplied in a small volume, they can be recorded in the accounting register in the form of TORG-18. The storekeeper can take care of making entries. If the organization has a large turnover, and there is a significant assortment of goods in the warehouse, warehouse accounting cards (form M-17) and batch cards (if the batch accounting method is approved) must be filled in. Read also the article: → "".

Also, the responsibilities of the materially responsible employee include filling out the TORG-28 quantitative-value report card in due time. It is supposed to start it on all nomenclature units separately. It contains information about the day of arrival at the warehouse or disposal from it (and the details of the corresponding paper), the supplier and the buyer. That is, the document shows a diagram of the movement of goods in terms of quantity and amount.

TORG-28 provides information for the preparation of the TORG-29 commodity report, containing information on the purchase prices of the wholesale warehouse. TORG-29 should be provided in two copies at once, one of them is stored in the warehouse, and the second is sent to the accounting officer, who checks it no later than the workflow schedule requires.

According to information accounting or carried out inventory in the form of TORG-29, the quantity of goods remaining at the beginning of the new reporting period is recorded.

Retail warehouse accounting

A retail warehouse is designed to store and accumulate commodity assets in order to increase the range of products. The main purpose of maintaining such a warehouse is to be able to replenish the stock of a retail outlet on time. This explains the need for special warehouse equipment, such as to ensure easy accessibility of the entire range and prevent the impact of products on each other.

At the retail warehouse, it is also provided for filling out the TORG-29 report, which reflects the movement of goods and is filled out by the materially responsible person according to the same rules that apply to wholesale warehouses.

Transportation of products from a warehouse to a retail store is made out containing information about the sender of the product, its recipient, the number of units of the product, its value and nomenclature. It is necessary to draw up two copies, one should be left to the sender (he will attach it to the receipts), the second should be given to the recipient (he will attach the document to the receipts). The TORG-13 consignment note is an integral part of the TORG-29 report.

It often happens that a retail store does not have a separate warehouse, and in such cases, the products go directly to the point of sale, where the materially responsible employee (represented by the store manager or the seller) submits the TORG-29 report to the accountant as reporting on the goods movement pattern. He also applies all the required in this situation primary documentation... The report displays retail prices... The expenditure part of the document will include not only information on shrinkage, shaking, write-off and other cases of disposal, but also information on revenue for each reporting day separately.

The proof of income will be cash or sales receipts, every day attached to the TORG-29 consumable. They are the basis for the execution of an oral sales contract with the buyer, which ends with the deposit of money into the cash register and the transfer of rights to the purchased product. A retail store is obliged to keep cash records, which will reflect information about income and expense transactions that took place during the reporting period. They must be accompanied by documents confirming the transaction.

Accounting for the movement of goods

Acceptance of goods at the warehouse

The possibility of making claims in case of poor quality of products or incomplete complete set of orders by the supplier depends on the competent observance of the order and terms of acceptance of goods. The managers of the company, which owns the warehouse, are obliged to explain to the materially responsible employee who accepts the goods, under the terms of which contract the company is supplying the products.

It could be a contract:

• long-term supply agreement,
• commissions,
• delivery on separate orders.

Acceptance can take place:

• in a warehouse or base trading company,
• directly at the point,
• at the supplier's premises,
• on the territory of the carrier.

In the case of a direct long-term contract, the acceptance worker is given a delivery schedule agreed with the supplier. If the products are delivered upon request, he is informed that the goods were ordered on a specific day. The selection committee and the materially responsible person must be familiar with the provisions of the agreement on the name of the goods, quality, quantity, completeness, date of acceptance, list of technical and other documents.

The acceptance scheme and the preparation of papers depend on where the acceptance is carried out (and what it is - acceptance in terms of quantity, completeness, quality), how much the accompanying documents reflect the fulfillment of the delivery conditions (and whether the papers were found at all).

An employee of the enterprise who accepts the delivery at the supplier's territory carries out the acceptance on the basis of a power of attorney (Form No. M-2 and M-2a), proving that he has the right to receive products on behalf of the company for which he works. The supplier must check the presence of the power of attorney and the passport of the materially responsible person.

The power of attorney is signed by the head of the recipient company, the chief accountant and the materially responsible employee and must reflect the following information:

• number and day of issue to the employee,
• Full name, passport details and position of the employee in whose name it was issued,
• the period during which it can be presented,
• number and day of the document by which the products are released,
• name of all goods to be received by the employee, quantity and units of measure.

If the organization prefers a power of attorney in the M-2a form, they must be registered in the book of powers of attorney, which indicates:

• day of issue of the document and its ordinal N,
• Full name of the employee for whom it was registered,
• validity,
• data of the supplier who dispenses the product,
• the signature of the acceptance officer in confirmation of the receipt of the power of attorney.

When the power of attorney is decided to be drawn up in the M-2 form, accounting is kept on the stubs, which must be kept by the accounting officer of the recipient company. A note is put on it that the power of attorney was issued to the employee carrying out the acceptance, and that the goods were received on it. The N and the day of the shipping paper are indicated.

When the delivery of the products of the trading company is carried out, the materially responsible employee gives the accountant the shipping documents, who must “close the power of attorney”, noting the receipt of goods under a specific power of attorney in the power of attorney register (it must be laced, the sheets must be numbered, the accountant’s signature and the company seal must be put).

Issue of warehouse goods

Goods are released as follows:

Documents used for the release of products:

Storage of warehouse goods

Products on the base are supplied with a product label:

Warehouse workers are obliged to comply with the rules of commodity neighborhood (it does not matter which storage method is chosen by ITC).

Company management must monitor compliance sanitary standards, warehousing rules and fire safety... The mode of storage of products is also important (terms, temperature, air humidity, lighting).

Accounting for materials and inventories

Materials (or inventories - MPZ) - low-value property of the enterprise, including equipment worth not more than 40 thousand rubles, purchased for production and management needs, not for resale. Materials can be delivered to the base on the following grounds:

• purchase by MPZ company,
• acceptance of materials as a contribution of the founders of the company,
• production of MPZ,
• receiving at no cost.

Varieties of inventories:

Inventories should be capitalized at actual cost or at discount prices (prescribed in the accounting policy). To record the movement of materials, an invoice is used. 10 “Materials”. If it is decided to keep accounting according to the accounting article, in order to calculate the difference between the accounting and actual prices, an account is opened. 16 “Deviation in the cost of the MC” and sc. 15 “Procurement and acquisition of MC”.

The accounting policy of the company must include a clause on the method write-off of inventories for the production process and other needs of the company:

1. By the FIFO method (accounting for the cost of the first arriving inventories in expenses).
2. At the cost of each material (if it is possible to designate it).
3. At the average cost (the average cost of a unit of inventories is indicated).

When the company has chosen a tax system that does not provide for the payment of VAT, full cost MPZ refers to the count. 10. The amount of VAT is not included in the refundable taxes, but is subject to accounting when calculating the cost price.

Accounting transactions when goods arrive at the warehouse:

Accounting transactions for outsourcing goods:

Finished Goods Accounting: Accounting Entries

The finished product is intended for further sale. Finished products should be accepted for accounting at the actual (or standard) cost, or based on the cost of resources expended for its manufacture.

If the accounting is based on fact. cost price, accounting entry will be as follows:

• D 43 K 20 (finished products accepted for accounting).

Finished products are transferred to the base according to acceptance notes (they record the name of the product, the number of copies, the workshop from which the delivery came, N of the base, the accounting price and the cost as a whole), a laboratory report or a technical report is attached to them. control about the quality of the product. First copy stored in the shop (signed by the employee at the reception) for operational accounting, the second (signed by the deliverer) is given to the base for operational and bukh. reports.

If products are accounted for by planned cost, the company approves accounting prices that have been maintained unchanged over a long period of time. At the end of the month, the difference between the actual and the planned cost is calculated. Here it is allowed to use the count. 40 or do without it. If it is decided not to use it, then accounting entries are made:

• D 43 K 20 (finished products have arrived at the warehouse);
• D 90 s / account "Cost of sales" K 43 (write-off of the cost of finished products).

At the end of the month fact. the cost price and the amount of its deviations from the standard are shown on the same accounts. The cost of the recorded products is adjusted by the amount of the deviation. If at the beginning / end of the month there are residues of finished products, it is necessary to reflect and distribute deviations using the guidance of clause 206 Methodical instructions No 119n.

When actual cost turns out to be less (more) than the normative, and savings (overruns) are found, the wiring is made by the amount of the deviation:

• D 90 s / sch "Cost of sales" K 40.

Deviations should be written off to the account. 90 to the fullest, no matter how much product was sold.

Warehouse accounting example

The company "GlavProdakt" approved in the accounting policy the procedure for accepting materials for discount price... The company's warehouse accepted a batch of raw materials (flour) required in the production process. The total purchase volume amounted to 250 kg, with a total cost of 7,500 rubles. The accepted standard prices for this product are 37 rubles / kg.

The GlavProdakt accountant will make the entries:

Legislative acts on the topic

You should study the acts and documents:

Typical errors and their description

Mistake # 1. The company does not have an agreement with a warehouse employee who accepts and disposes of goods on material liability.

The contract with the materially responsible person must certainly be concluded and signed by the employee, otherwise there will be no one to present claims for errors in paying for goods or filling out the documentation, and the company will incur losses.

Mistake # 2. No inventory is taken.

Inventory must be included in the work plan at the enterprise and must be carried out regularly, otherwise it is impossible to understand during what period surplus or shortage of goods was detected in the warehouse.

Mistake number 3. A warehouse employee unreasonably writes off inventories.

For the write-off of materials, there must be grounds, confirmed by documents, including acts of write-off drawn up in the prescribed manner.

Mistake # 4. Compilation of primary documentation in a single copy for a supplier of goods.

Any primary documentation should be drawn up in several copies, and in any case, some of them should be transferred to the accounting department for study and storage.

Answers to common questions

Question number 1. What is the preferred way of storing goods in the warehouse?

The storage method for the valuables delivered to the warehouse is selected based on the needs of each enterprise. For example, the advantage of the grading method is that the warehouse is used rationally, and it also simplifies control over the consumption of products. When choosing a batch method, it becomes easier to control payments, as well as to identify surpluses and shortages for all batches, but the base area is used irrationally.

Question number 2. If a company owns several warehouses, and goods are periodically transported from one warehouse to another, would a verbal agreement with the responsible person of one warehouse on the temporary storage of goods from another warehouse be sufficient?

No, it is necessary to draw up a TORG-13 "Invoice for internal movement, transfer of goods, containers" so that there is no confusion and shortage and, conversely, excess after the inventory.

Regardless of the type of activity and the type of goods produced, the management of any company is faced with the correct structure of the economy. Therefore, it is extremely important to know the rules for maintaining and organizing warehouse accounting of materials at the enterprise, as this will allow you to accurately control the movement of goods and always be aware of any changes. The correct approach to solving this issue will help prevent monetary losses and even increase profits. Moreover, it has a beneficial effect on competitiveness and attracts new partners or investors.

Definition

This term is necessary to clarify the constant and quantitative accounting carried out in the premises created for the storage of goods. For implementation, special accounting cards are involved, which are approved by the law of the Russian Federation and allow you to freely record various materials in the pantry. They are filled in by the MOL (manager or storekeeper), who signs the drawn up employment contract. This contract immediately specifies the amount of work performed and the level of responsibility that is imposed on the employee in the event of loss of stored objects.

Legislative acts

The main document regulating this issue is the order of the Ministry of Finance of the Russian Federation dated 09.06.2001 No. 44n. However, credit and budgetary firms do not add to the list of those who obey him. Based on this act, only a specially appointed financially responsible person can keep track of warehouses. individual... This resolution additionally introduces clarifications to the list of values ​​related to the inventories and in need of storage.

Important definitions

Accounting for warehouse operations: what is it, how to keep it, what are its nuances, requirements, regulatory factors and features? This is not a complete list of questions that any company planning to carry out successful activities on modern market... But before disassembling such points, it is necessary to understand the following terms that form the basis of this industry:

• A warehouse is a room created and operated for the temporary or permanent storage of inventories and their preparation for further use for industrial purposes or shipment to the customer.
• Inventories are valuable objects, which are listed as such on the basis of paragraph 2 of PBU 5/01.

As an MPZ can be:

• Items, raw materials or semi-finished products that serve as the basis for creating goods sold or other areas of the company.
• Valuables ready for sale.
• Financial resources used to support the household and management needs of the enterprise.

MPZs are not considered:

• Assets intended for long-term use (they are regarded as property, plant and equipment). "
• Unfinished goods.

What is it for

Organization of warehouse accounting of commodity material values needed to control such parameters:

• Residual volume and nomenclature of products in the pantry or in the sales area.
• Sales indicator.
• Shelf life.
• Settlement periods.
• Group turnover of goods.

In addition, accounting allows you to prevent losses, damages and damage to property. Any financial investments spent on the creation of automated systems pay off already in the first days of implementation.

Organization

Competent organizational measures are the key to the successful operation of any enterprise. For long-term stability and efficiency of work, batch and varietal accounting systems are used. Today, there are several ways to create the most comfortable storage environment that can save time and increase productivity.

Using cards

If the basis for accounting for warehouses is turnover sheets, then the two above strategies are simultaneously involved. The first implies the use of a card that opens for any type of inventory. It displays quantitative-total information, where the name of the primary is filled in accounting records... The use of cards is also necessary to indicate the balances for the first day and turnover monthly calculation. This makes it possible to draw up statements of turnover and verify card data with what the accounting department provides.

Balance check

Its distinctive feature is the absence of the need to involve accountants and draw up negotiable securities. It is implemented in the context of sub-accounts, commodity groups and balance accounts used in monetary equivalent... All manipulations are carried out by the MOL, which fills out an accounting book or journal. Bukh. the department is responsible for receiving primary documentation and comparing the information received.

Partynaya

Its difference is the separate storage of each batch, which has its own card in 2 copies. One of them is sent to the accounting department, and the second remains in the pantry and is regarded as case-sensitive. When filling out this act, the employee is obliged to indicate the date and time, its number, type of transportation, supplier's details, name of the product, place of shipment, weight and grade. When all party supplies are used up, the manager and merchandiser leave personal signatures on the card and send it to the accountant for further verification. If a shortage is found, it will be charged to distribution costs (only if its indicator has not exceeded the allowable loss rate).

Where warehouses are used

The warehouse is needed for storage and implementation of preparatory measures for sending to the production cycle or consumer sales. Typically, it is used for savings over a period of time:

• Product for sale.
• Prepared products, the purpose of which has not yet been established.
• Manufacturing raw materials.
• Spare parts used for renovation works or other purposes.
• Overalls or uniform.

Varieties of warehouses

Today, there are 3 main types of storage facilities. The first is based on functioning:

• Material - needed to preserve the values ​​that are used for the industrial process.
• Intra-production - off-shop and intra-shop, in which the assets necessary to maintain the stable operation of the enterprise are stored.

Based on the type of stored resources, they are of the following types:

• Universal - are relevant for almost all refineries.
• Narrowly directed - "sharpened" for certain objects.

The latter classification is based on location:

• Centralized.
• "Intermediate" - storerooms are located on the territory of the enterprise.

Who is responsible

The compulsory working staff includes the following qualified specialties:

• The manager is responsible for organizing the process among subordinates, is responsible for the integrity of material assets.
• Storekeeper - Includes available products.
• Movers - move the MPZ within the storeroom, enterprise, or load into a vehicle.
• Junior working staff - maintains the cleanliness of the territory and compliance with hygiene standards.

Storage nuances

To ensure stability and correct operation, many important points, among which:

• Mandatory availability of storage devices for the MPZ.
• All types, brands, grades and lots are stored in separate cells.
• Attraction of measuring instruments.
• Assets are bookmarked for storage on one side, and for release - on the opposite side.
• Rational allocators of free space.
• Innovative automation of work and processes carried out in the warehouse.
• Homogeneous assets are issued in a certain sequence (“old” ones are given priority).

How to lead

It is almost impossible to single out the only and universal way. It depends on the volume of the item and the range of goods. The following techniques are used today:

• Nomenclature - does not provide for division into groups (all products have an individual card). Suitable for small assortments.
• Varietal - group and subgroup unification is carried out, taking into account individual headings.
• Party - at the same time can be both the main and auxiliary method. Differs in convenience in settlements with suppliers.
• Lot-varietal - accepted goods are accounted for in a batch-wise manner, after which all deliveries are divided by varietal methods.

Basic warehouse handling in the store

The main processes carried out in the company include:

• Commodity capitalization from suppliers with further recalculation.
• Checking the accompanying document flow.
• Data entry into established forms(on paper or using computer technology).
• Sending products to the sales area or directly to the customer.
• Entering information about the shipped goods in a special form.
• Inventory.
• Informing the accounting department when changes occur.
• Write-off upon confirmation of damage or shortage.
• Making adjustments to commodity parameters.

Required documents

All manipulations carried out in the storerooms with the MPZ must be correctly displayed in the corresponding statements. Primary documentation is needed to confirm all procedures that are carried out with assets. It is regulated by the law of the Russian Federation and, if filled incorrectly, leads to serious consequences.

Documents used when accepting goods

List of documentation:

• invoice from the supplier;
• M-4. Receiving warehouse order;
• consignment note;
• M-7. Product acceptance certificate;
• Purchase Invoice;
• Bargaining-1. Acceptance certificate of materials;
• Bargaining-2. The act of discrepancy in quality and quantity when accepting goods and materials.

Documents used for storage, transportation and release of products

List of papers:

• Bargaining-11. Product label;
• M-17. Material accounting card;
• M-11. Requirement-waybill;
• Bargaining-13. Document for the internal movement and transfer of goods;
• M-15. Paper for the release of materials;
• Bargaining-12. Packing list;
• Bargaining-16. Write-off of products.

The sequence of inventory control in a store: how to organize production correctly

Any company is interested in promoting its activities on the market. To avoid financial losses, it is recommended to adhere to the following algorithm of actions:

• The supplier delivers the product along with all the necessary documentation.
• Checking TSD and comparing actual data with information written on paper.
• Filling out the registration journal.
• Sending the goods to the warehouse and preparing the receipt.
• Registration of internal documentation TORG-12 (during transportation from the storeroom).
• Creation of a cash order.
• Inventory printing and revision.

The relevance of warehouse automation

The technological process makes it possible to significantly speed up modern production and facilitate human labor. The introduction of automated systems makes it possible not only to significantly reduce the time for preparing and filling out documentation, but also to control all operations carried out remotely via the Internet. Through automation, you can analyze residuals, allocate objects to storage areas, manage reservations, facilitate inventory and greatly increase the effective floor space. For many years, the Cleverens company has been successfully selling high-quality products that can ensure a long service life of equipment with the help of modern software.

A responsibility

The inventories are a significant share of the assets of the company, therefore the authorized persons are necessarily responsible for the occurrence of problems or violations. These nuances are always indicated in the employment contract, which is concluded with employees. The main regulatory articles are numbers 120 NK, 232, 241, and 243 of the Labor Code of the Russian Federation.

Application of magazines for varietal inspection

The introduction of this method into the workflow involves the opening of the storekeeper of one or several pages in commodity magazine for all varieties and names of products. Their number depends on the operating volume. The title of such a card contains the article, name, grade and other information that plays the role of distinctive features... The empty space on paper is filled with information about receipts, expenditures and balances. The legislation of the Russian Federation allows the use of several magazine forms, so you can choose the best option for yourself.

How is inventory markdown carried out?

Even knowing how to keep track of materials in the warehouse, it will not be possible to prevent a decrease in cost. To correctly issue it, you will need to fill in corresponding act, drawn up in duplicate (the first is sent to the accountants, and the second to the manager). It is signed only by the responsible person who represents the commission. In some cases, it is allowed to attach one copy to the consignment note.

Control systems

To improve the work of the company, the management engages special program... It comes in several types and structures, but has similar functions. Among them:

• Distribution of materials by storage cells, batches and MOL.
• Dynamic recalculation of residual production.
• Control of cargo during its transportation.
• Involvement of several methods of formation of commodity prices.
• Inventory with the subsequent creation of reports.
• Preparation of receipt and warehouse orders.
• Commodity revaluation.

Fundamentals of warehouse accounting and office work: current programs

Despite the existence of many different software, the most popular is the "1C" of the same name. This software allows you to simultaneously capture more than one direction of the organization's economic activities. This is control over sales rules, resources, financial resources, purchase and delivery. The main advantages of "2C" can be safely called ease of use, perfect compliance with the laws of Russia and the ability to make adjustments taking into account individual requirements.

Conclusion

Organization of stable and effective work at any enterprise is a painstaking work that requires a responsible approach from the management and working personnel. However, the correct documentation and study of all production nuances will greatly facilitate these processes and increase profits. One of the main components of the firm's activities is understanding how to keep records of goods and materials in a warehouse. This knowledge will help to increase the quality of service, speed up delivery and increase sales. Any organization interested in personal development and increasing its competitiveness must have the skills of accounting manipulation.

For successful development any enterprise, regardless of the form of ownership and the type of activity carried out, must be properly organized

In most cases, a separate, well-equipped and guarded room is allocated for storing goods. Thanks to warehouse accounting, the safety of the entire volume of commodity and material values ​​is ensured.

This is especially important for companies specializing in the sale and production of products, where it is necessary to have constantly updated data on the goods sold and remaining in the warehouse.

According to the order of the Ministry of Finance of Russia, the organization of warehouse operations is entrusted to the materially responsible person.

15 - 20 years ago, almost everything commercial organizations warehouse operations were carried out manually, since not all enterprises could afford to use computer technology.

Today the situation has changed dramatically and warehouse accounting is carried out using specially developed software and complete.

• The warehouse can be used for the following purposes:
• for storage of goods subject to further sale;
• for storage of finished products;
• for storing work clothes, equipment, rags, personal protective equipment, etc.
• for storage of spare parts and components involved in production and repair processes;
• for responsible storage of commodity and material values.

What are the requirements for warehouse workers

Not a single warehouse will work effectively without the participation of such highly qualified specialists as: warehouse manager, storekeeper (if the warehouse belongs to a large enterprise, then there may be several storekeepers) and, of course, warehouse activities are unthinkable without loaders and cleaners.

Each warehouse worker is assigned certain responsibilities that must be spelled out in accounting policy enterprises.

Requirements for the warehouse manager The warehouse manager must competently organize the work of all employees under his supervision. He personally controls all movements in the warehouse: the arrival of goods, consumption of goods, internal movement of goods.

The warehouse manager is also responsible for the safety of the commodity and material values ​​entrusted to him.

This position can be applied for by specialists who meet the following requirements:

• people with secondary or higher education in specialties related to accounting, finance and economics;
• people who previously held leadership positions;
• people who have a certain length of service in a warehouse (if they have the appropriate education).

Requirements for a storekeeper Storekeeper - a warehouse worker whose duties include organizing warehouse accounting of material values. Every day, he performs the following functions:

• accepts goods and material values ​​received at the warehouse;
• checks their accompanying documentation;
• independently enters data on the goods arrived in the warehouse accounting documentation;
• issues commodity and material values;
• writes out expense documents;
• makes the appropriate marks in the warehouse accounting documentation;
• conducts an inventory of commodity and material values ​​available in the warehouse, etc.

Requirements for loaders and junior service personnel Hiring people for the position of a warehouse loader is made subject to the candidate meeting certain requirements.

In particular, the loader must: be in good health, be physically fit, and must be able to operate specialized machinery normally used for lifting and moving. a large number cargo (loaders). An additional requirement for a candidate for the position of a loader is the absence of bad habits.

Junior maintenance personnel must keep the warehouse clean by doing regular dry and wet cleaning, and remove accumulated debris in a timely manner.

Documents for the organization of inventory control of goods and materials

Warehouse workers must fill out the primary documentation when making any business transaction concerning commodity and material values.

They are also responsible for drawing up regular reports that relate to the internal documentation of the enterprise. The terms and procedure for their preparation are established directly by the management of the company that owns the warehouse.

According to the Federal legislation in force on the territory of Russia, the organization of warehouse accounting at the enterprise should take place with the appropriate documenting each completed transaction with goods and materials.

These documents include:

• act of the form МХ - 1 "On acceptance - transfer of goods and materials for storage";
• act of the form MX - 3 "On the return of goods and materials that have been deposited";
• warehouse certificate;
• warehouse receipt;
• powers of attorney М - 2, М - 2а, on the basis of which it is possible to receive goods from the warehouse on behalf of any enterprise;
• credit slip M - 4 - a document required for accounting of goods and materials arriving from suppliers;
• acceptance certificate for goods and materials M-7, which contains all the data on the goods received at the warehouse;
• limit fence card M-8;
• waybill - requirement M-11. Used for internal accounting of goods and materials;
• waybill M-15, filled in when shipping commodity and material values ​​to third-party organizations;
• accounting card for TMC M-17, intended for intra-warehouse accounting of material assets;
• act of receipt of goods and materials M-35, filled out during the dismantling of fixed assets, etc.

Each warehouse, in addition to primary documentation, must contain accounting registers, into which the responsible persons regularly enter the relevant data.

The responsibility for knowing the range of commodity and material values, their varieties, types, properties, etc., rests with the storekeeper. This warehouse employee must know the warehouse, be free to navigate the room and, at the first request of the recipient, issue the required amount of goods and materials.

At the end of each month, the warehouse manager should take stock of his work. To do this, he studies the reports of storekeepers and enters summary data (the exact number of received and shipped for reporting period goods) in the warehouse register.

After that, he collects all the received and issued primary documentation and, together with the filled-in pick-up card (in addition to the data on goods and materials, information on returnable packaging is indicated in it), is transferred to the accounting department.

Responsibility for violations in the organization of warehouse accounting

In the event that warehouse employees violate the requirements of the current legislation regarding documentary accounting of the arrival or consumption of commodity and material values, the responsible persons are subject to financial sanctions.

Subsequent violations that occurred during one reporting year may lead to an increase in penalties, the amount of which may increase. These requirements, which include the correct organization of accounting for warehouse operations, are regulated by Article 120 Tax Code Russian Federation.

Each manager of a long-standing or only open limited liability company, commercial or state enterprise should approach the organization of the work of his warehouse with all responsibility.

This applies to both cooperation with highly qualified specialists and modern technical equipment warehouse (computer equipment, specialized lifting equipment, etc.).

Regular monitoring of the warehouse will help prevent theft of commodity and material values, which negatively affects the financial well-being of any enterprise, regardless of its form of ownership.

All operations related to the receipt and consumption of raw materials and materials at the warehouse are performed by the materially responsible person - the warehouse manager (storekeeper).

Power of attorney (form No. M-2) is intended for registration of the right official act as a trustee of the organization to obtain material values. It is drawn up in one copy and issued to the recipient against receipt by the accounting department of the organization. The term for issuing a power of attorney is 15 days, but upon receipt of valuables in the order of planned payments - a calendar month.

Receipt order (form No. M-4) is used to register the inventory received at the warehouse of the organization from suppliers. Receipt slip forms are handed over to financially responsible persons in a numbered form. They are compiled in one copy.

The act of acceptance of materials (form No. M-7) is needed to register the acceptance of inventories in cases where there are quantitative and qualitative discrepancies with the data of the supplier's accompanying documents. The act is also drawn up upon acceptance of stocks received without documents. The act is filled out in duplicate acceptance committee with the obligatory participation of the financially responsible person and a representative of the supplier or an uninterested organization.

The limit fence card (form No. M-8) is used to account for the release from the warehouse of raw materials, materials, purchased semi-finished products to the production units of the enterprise (workshops, objects, sites, etc.) within the approved limit. The supply limit is determined on the basis of existing standards by calculation based on the volumes of production orders of the shops and taking into account the carry-over stocks at the beginning of the reporting period.

Limit fence cards are issued in duplicate for a month, and in case of small write-offs - for a quarter. Before the beginning of the month, one copy of the card is handed over to the shop - the consumer of material assets, the second - to the warehouse. All issued limit-fence cards are registered by the supply department in a special register, a copy of which is sent to the accounting department to control the timely delivery of cards after using the limit. When automating the accounting of the supply of stocks, the limit is calculated simultaneously with the issuance of limit-fence cards, taking into account the use of limits.

To reduce the number of primary documents, it is allowed to issue the release of materials directly in the accounting card (form No. M-17), where the vacation limit is set. The limit-fence card also keeps records of materials not used in production (return).

Requirement-waybill (form No. M-11) is used to record the movement inventories (MPZ) in the organization itself between structural divisions or financially responsible persons. To be filled in in duplicate by the financially responsible person of the warehouse or shop that hand over the values. The first copy is intended for writing off values ​​(warehouse, workshop, etc.), the second - for posting values ​​by the receiving party.

An invoice for the release of materials to the side (form No. M-15) is necessary to record the release to the divisions of the enterprise located in another territory, or to third-party organizations. The waybill is issued in duplicate on the basis of contracts, orders and the presentation by the recipient of a power of attorney to receive the goods. The first copy is transferred to the warehouse as the basis for the issue of inventory, the second to the recipient.

Material accounting card (form No. M-17) is used to record the movement of stocks in the warehouse for each item number, type, grade, size. Cards are documents strict accountability and issued to the storekeeper against receipt. The financially responsible person (storekeeper, warehouse manager) makes entries in cards based on primary receipts and expenditures on the day of transactions in kind.

The act on the posting of material assets received during the dismantling and dismantling of buildings and structures (form No. M-35) is required to account for material assets received in the process of liquidation of fixed assets. The act is drawn up in triplicate by a commission consisting of representatives of the customer and the contractor. The first and second copies of the act remain with the customer, the third - with the contractor.

The varietal quantitative accounting of material assets received at the warehouse in the nomenclature section is carried out by financially responsible persons in the warehouse registration cards (form No. M-17), which contain the following basic details: warehouse number, material name, brand, grade, profile, size, nomenclature number, unit of measure, price, stock rate.

Warehouse accounting of inventories is characterized by significant labor intensity. The costs of manual labor are especially high for maintaining warehouse accounting cards. The most important task is the automation of warehouse accounting based on modern computer technologies. Currently, there are a number of software tools designed to automate warehouse accounting, which have means of integration with accounting software. In addition, modern network technologies allow organizing warehouse accounting with high degree analysts based on standard accounting automation software (1C, Parus, Infin, Info-accountant, Galaktika, Flagman, etc.). When organizing accounting based on network technologies, information on the availability of inventories, the movement of material assets can be obtained at any time in the required analytical context.

The efficiency of the enterprise depends on how correct it is. Workshops must be provided with raw materials and components in a timely manner, finished products must be shipped on time. Warehouse data allow you to assess the presence and nature of the movement of material assets. Generalization of information can be carried out different ways... The choice of this or that method depends on the specifics of the enterprise, its financial policy. Recently, various programs have become quite popular that allow automated warehouse control.

Methods

Warehouse accounting can be carried out in two ways: by batch and by product type. The order of preparation of the documentation will depend on the chosen method. Moreover, regardless of the method, it is carried out in natural units. Receipt and expense orders act as primary documentation.

Specificity

Warehouse accounting can be carried out according to the names of goods. Each batch that arrives at the enterprise is added to the existing product grade. Every financially responsible person has a journal ( book) inventory control... If the enterprise uses the second method, each batch is placed separately from the goods received earlier. A special card is put on it.

Nuances

All primary documentation related to relocation commodity values, takes accounting. Inventory control carried out in the context of each storage area and by name (stock number), material groups, sub-accounts, synthetic accounts. For this, turnover sheets or the balance method can be used. As a rule, the former are used.

Features of the use of information sheets

With the varietal method, it is compiled for each item of commodity values. It reflects the movement of materials (their income and expense), in accordance with the information from the primary documentation. Stock control card contains the calculation of the monthly turnover and the balance at the beginning of the next period. Based on the information received, statements are formed. They are compiled for each warehouse separately. Responsible persons verify the information. If warehouse accounting is carried out by the batch method, then receipts and expenditures are grouped according to the item numbers. The totals are calculated on them. Results are determined separately for receipts and receipts. In this case, no cards are drawn up. The results of the month are entered in the turnover sheets. Information from them is compared with the balances recorded in the warehouse cards.

Salt method

It differs in that the accounting department does not carry out the sum and quantitative accounting of the movement of commodity values ​​in the context of the nomenclature. In this case, turnover statements are also not formed. Warehouse accounting is carried out in the context of sub-accounts, groups, balance accounts exclusively in monetary units... Responsible employees use source documents... Based on them, quantitative accounting is performed, and in the cases provided for in paragraph 264 of the Methodological Instructions, also total accounting in warehouse cards. Specialists finance department enterprises accept primary documentation and check it. The balances of commodity values ​​on the first day of the month are entered in the balance sheet. It can be a document according to f. MX-19, approved by the Resolution of the State Statistics Committee No. 66 of August 9, 1999. Balance sheet provide warehouses along with primary securities. The document is formed in the same way as the revolving one, excluding the reflection of income and expense.

Magazine

When using the varietal method, one or several pages of the book are opened for each denomination. It depends on the volume of operations related to the receipt or expenditure of materials. A separate card can also be started. The page title contains:

In the rest, they reflect the receipt, consumption and indicate the remainder of the product. Records are made in accordance with the document for each operation. If the volume of materials is large, information from accumulative documents is used. Resolution No. 66 provides for different forms of magazines. For example, it can be carried out using f. MX-2.

Registration

Warehouse book filled in by the responsible employee. The basis is the documentation on the acceptance / issue of commodity values ​​transferred for storage. The log records:

1. Date of receipt of the material.
2. The unit that transferred the inventory.
3. Name, unit of measure, price, value, quantity.
4. Storage.
5. Number, date of registration of documentation for the receipt and delivery of goods and materials.

Operations related to the acceptance of values ​​and the provision of them are confirmed by the signatures of the materially responsible employees.

Other forms

Journal by f. MX-19 is used at enterprises that carry out warehouse accounting using the balance method. The information is indicated on the basis of documents drawn up by the employees responsible for storage. The cards are checked by specialists from the financial department. The correctness of the reflection of information on the balances is certified by a signature. There is another form that specialists use, they are carried out inventory control. Production periodically supplies finished products to storage locations. For registration of such operations, an invoice according to f. MX-18. It is issued in 2 copies. The invoice is drawn up by the materially responsible employee of the department, which transfers the finished products to storage. On the basis of the first copy, the shop, the team, the site writes off the products, and on the basis of the second, the receiving person records it. The consignment note must have two signatures - the receiver and the delivery person. Form MX-18 is also used by processors of customer-supplied raw materials in the process of transferring finished products for storage.

Batch method

When using it, the MX-10 form document is filled out in two copies. It is registered in a special book. As serial number the batch number stands out. One copy of the form remains in the storage location and acts as a warehouse register, and the second is transferred to the accounting department. A consignment of goods can be recognized as values ​​that have one name, received from one supplier. It can also include products delivered by one or more modes of transport.

Filling in documents

When drawing up the card, the warehouse worker indicates the date of drawing up and its number, the name of the goods, the details of the acceptance certificate and the invoice, information about the supplier. In addition, the document contains information about the type of transport, place of departure, grade and weight (quantity) of products. In the course of the release of products, the card reflects the date of issue, the number of the expense document, and the characteristics of the goods. After the batch is fully issued, it is signed by the commodity expert and the manager of the storage place. The document is transferred to the accounting department for verification. If in the course of it a shortage of products is revealed, then the specialist, without waiting for the inventory, writes off it within the normal loss to the costs of circulation. The amount of missing goods in excess of it is charged from the materially responsible employee. If surpluses are identified, then they are subject to capitalization.

Acts (f. MX-12, MX-11)

These documents are drawn up when consuming goods. Form MX-12 is used to reflect discrepancies in the receipt-issue of values. In other cases, f is used. MX-11. Acts reflect the income and expense for each batch. The documents are formed by the commission in 2 copies. One of them is transferred to the accounting department no later than the next day, the second is kept by the financially responsible person.

Storage markdown

It is carried out in the event of obsolescence of inventory items, a decrease in their consumer demand. The markdown should be drawn up by an act according to f. MX-15. The document is made up in 2 copies. Members of a special commission participate in the execution of the act. One copy is sent to the accounting department, the second is provided to the materially responsible employee for storage or attached to the invoice for subsequent transfer to the trade organization that sells such goods, or to the supplier. At enterprises selling products, discounts for expired, spoiled, seasonal products are approved by order of the management. On the basis of the order, a special commission of such organizations also draws up an act according to f. MX-15. Its tabular section contains the markdown percentage for each item, the cost before and after the markdown, the difference in price, signs of deterioration in quality, etc.

1C: Warehouse accounting

This application allows you to summarize information about the movement of goods and materials. As prescribed Instruction for warehouse accounting, you must periodically carry out an inventory. In the course of it, a shortage or a surplus can be revealed. In 1C: Warehouse accounting there are 2 documents. The first is "Invoice Request", the second is "Goods movement". What's the difference between them? "Movement of goods" is used to reflect information about the movement of values ​​from one storage location to another. It can be drawn up on the basis of a receipt document (invoice, act). When filling out, the warehouses of the sender and the recipient are indicated. To reflect the movement of values, the "Goods" tab is drawn up. Here you should specify the nomenclature, accounting accounts, quantity. When moving goods from a wholesale storage location to a non-automated trading enterprise, the retail value is additionally indicated. The account will be filled in automatically if the item is available, in accordance with the register. Price information is entered in the same way.

Warehouse accounting in EXCEL

This application is used by most of the businesses. It is an element of Microsoft Office and assumes work with spreadsheets. This provides a convenient display of information, allows you to track and analyze information. Warehouse accounting in EXCEL differs in simplicity of operations. For a full display of information, you need 2-3 sheets. The first reflects the arrival - receipt of valuables at the storage location. The second sheet displays information about consumption - disposal of materials. The third page is optional. It reflects the current state. For example, it can show all products that are in storage. Headings are generated on each sheet. To fix them, you need to open the "View" tab, then select the required item.

Functional

This program is convenient only if the company performs a relatively small number of transactions. The chosen financial policy will also matter. EXCEL can be inconvenient for midsize organizations. The easiest way is to work according to the method weighted average cost than according to FIFO, which implies a record for each object separately. It should not be forgotten that EXCEL is not an information base. The application is not intended for multi-user work.

Probable problems

EXCEL application as automated system can cause some difficulties. The main problems are:

1. The need to recheck all values ​​of the tables in the event of a minor error. Specialists spend a huge amount of time and effort on this.
2. The need to carry out time-consuming manual operations.
3. Difficulties in verifying the accuracy of information taken from several files.

These and other problems arise in practice quite often and unexpectedly. Their solution takes a lot of time, since further work is impossible without rechecking and eliminating the mistakes made. Taking into account the likely risks, it is more advisable to use 1C. You can purchase the application on the Microsoft Office platform. It is easier to use but has fewer options. Modern powerful accounting programs allow:

1. Form a price range.
2. Edit cost metrics.
3. Submit buyers' orders and correct them.
4. Take into account the shipment of products, its acceptance.
5. Save invoices automatically.
6. Keep statistics.
7. Build a customer base.
8. Maintain accounts.
9. Carry out a markup automatically.
10. Print invoices.
11. Search by name.

Of course, these are far from all the options that are available in modern applications. The capabilities of the programs vary considerably and depend on the specific creator.

Reports

Each logistical officer must provide documentation of the movement of values. Most often, reports on forms MX-20 and MX-20a are used. The first document is used for the varietal accounting method, the second for the batch method. In the report on f. MX-20 records are made for each receipt / expenditure form, as well as for the rest of the entire range of products. The document is presented in the form of a balance sheet. Form МХ-20а is filled in by assortment (name) indicating the total volume of goods and materials by receipt / consumption per day or another period, according to the results of accumulative securities attached to the report. With a small nomenclature and turnover of values, it is allowed not to issue magazines. Instead, it is allowed to use monthly reports in the specified forms. If the accounting system for the movement of inventory items and their balances used at the enterprise allows obtaining reliable and timely information, as well as ensuring effective control at storage locations, cards can be omitted. However, in any case, reports on the movement of goods and materials are required. They are also drawn up by the materially responsible employees of the warehouse. Each document is signed. As in other cases, the reports are checked by the accounting department.