Rules for storing material assets at an enterprise

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 inventories 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;

• posting 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.

Regulations on the procedure for receiving, recording, storing and issuing inventory items

Limited Liability Company "Beta" LLC "Beta"

APPROVED General Director of Beta LLC ___________________ A.I. Petrov

POSITION

on the procedure for receiving, recording, storing and issuing inventory items

02.09.2014 No. 5-P

Moscow

1. GENERAL PROVISIONS

1.1. This provision has been developed in accordance with Art. 9 of Federal Law No. 402-FZ of December 6, 2011 and other regulatory acts on accounting. 1.2. For the purposes of these Regulations, inventory items (hereinafter referred to as goods and materials) include raw materials, finished products, and goods. 1.3. The objectives of these Regulations are: – correct and timely documentation of transactions and provision of reliable data on the reception, accounting, storage and issuance of inventory items; – control over the safety of inventory items in storage areas and at all stages of their movement; – systematic control over the use of inventory and materials in the organization’s activities; – timely identification of shortages and surpluses of goods and materials.

2. REGISTRATION OF OPERATIONS FOR THE MOVEMENT OF INVENTORY AND INVENTORY

2.1. Inventory and materials are entered into primary documents, registers and inventories for each individual item, indicating the type, group, quantity and other necessary data (article, grade, etc.). 2.2. All business transactions carried out by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted. 2.3. Unified forms approved by the State Statistics Committee of Russia are used as forms of primary accounting documents for receipt, accounting, storage and issuance of inventory items. Moreover, if the unified forms do not contain all the required details named in Art. 9 of Federal Law No. 402-FZ of December 6, 2011, then the organization independently adds the necessary details to the form. When conducting business transactions for which standard forms of primary documents are not provided, independently developed forms are used. A complete list of forms approved for use in the organization, as well as samples of non-standard documents are given in the accounting policy for accounting purposes. 2.4. The requirements of the chief accountant for submitting documents and information to the accounting department are mandatory for all employees of the organization. 2.5. Primary accounting documents for receipt, accounting, storage and issuance of inventory items are signed by persons who have the right to sign primary accounting documents. The list of such persons is approved by the head of the organization in agreement with the chief accountant. 2.6. The creation of primary accounting documents, the procedure and timing of their transfer for reflection in accounting are carried out in accordance with the approved document flow schedule. 2.7. Timely and high-quality execution of primary accounting documents, their transfer within the established time frame for reflection in accounting, as well as the reliability of the information contained in them are ensured by the persons who compiled and signed these documents.

3. ACCOUNTING OF INCOME AND CONTROL OF THEIR MOVEMENT IN THE WAREHOUSE

3.1. Warehouse accounting of inventory items is carried out using the varietal method, for each name, grade, type, article, brand, size and other distinctive features of the inventory. Accounting for inventory items accepted for safekeeping is maintained by owner organization, by type, grade and storage location. 3.2. Warehouse accounting documents are maintained using computer technology. 3.3. Responsible persons of warehouses (divisions), on the basis of primary documents, keep quantitative records of inventory items in warehouse accounting cards, with registration prices marked on them, which are opened for each calendar year. In cases of changes in accounting prices, additional entries are made on the cards about this, i.e. the new price is indicated and from what time it is valid. 3.4. Accounting for the movement of inventory items in the warehouse is maintained by the financially responsible person (warehouse manager, storekeeper, etc.). 3.5. Based on the completed and executed primary documents (receipt orders, requirements, invoices, delivery notes, other receipt and expenditure documents), the warehouse manager (storekeeper) makes entries in warehouse accounting cards indicating the date of the transaction, the name and number of the document and a brief content operations (from whom it was received, to whom it was issued, for what purpose). 3.6. In cards, each operation reflected in a particular primary document is recorded separately. When several identical (homogeneous) transactions are performed on several documents on one day, one entry can be made reflecting the total quantity for these documents and indicating their numbers, or a register of them can be compiled. 3.7. Entries in warehouse accounting cards are made on the day of transactions, and balances are displayed daily (if there are transactions). 3.8. Posting of data on the issue of materials from limit-receipt cards to warehouse accounting cards can be done as the cards are closed, but no later than the last day of the month. 3.9. At the end of the month, the cards display the totals of turnover by income and expenses and the balance. 3.10. On a weekly basis, employees of the organization's accounting department directly in warehouses (in storerooms) in the presence of the warehouse manager check the timeliness and correctness of the execution of primary documents for warehouse operations, records (postings) of operations in warehouse accounting cards, as well as the completeness and timeliness of submission of executed documents to the organization's accounting service. 3.11. Every day, warehouse managers are required to submit, and accounting employees to accept from them, all primary accounting documents processed (executed) for warehouses. The acceptance and delivery of primary accounting documents is formalized by drawing up a register in which an employee of the organization's accounting service signs for receipt of the documents. The warehouse delivers limit-fence cards after the limit has been used. At the beginning of the month, all cards for the previous month must be dealt, regardless of limit usage. If a limit-withdrawal card was issued for a quarter, it is handed over at the beginning of the next quarter, and at the beginning of the second and third months of the current quarter, monthly coupons from quarterly cards are handed over, if coupons were issued. Before the delivery of limit cards, their data is verified with the shop copies of the cards. The reconciliation is confirmed by the signatures of the warehouse manager (storekeeper) and the responsible employee of the organizational unit that received the materials. 3.17. Registration of the issue of materials with the signatures of the recipients directly on the warehouse accounting cards, without registration of consumable documents, is not allowed. 3.18 Acceptance of primary accounting documents and their verification is carried out directly in the accounting service, only if the warehouse (division) is geographically remote. In this case, the primary accounting documents are submitted weekly (transferred, forwarded) with a register of documents submitted, which indicates the numbers and names of the documents submitted. In addition, the warehouse manager (storekeeper) submits to the accounting service a weekly statement of material balances at the end of the reporting month or quarter. An accounting employee must carry out checks quarterly in remotely located warehouses (storerooms). 3.19. At the end of the calendar year, the balances as of January 1 of the following year are displayed in the warehouse accounting cards, which are transferred to the newly opened cards for the next year. The cards for the past year are closed (an o is written on them), bound (filed) and handed over to the organization’s archives. 3.20. Warehouse records of material inventories are maintained in paper form and simultaneously using computer technology. The operator (storekeeper) enters the information (details) provided in the warehouse accounting cards and data from primary accounting documents using computer technology. A turnover sheet (tabulagram) for the movement of material assets is compiled weekly, which reflects: – personal account numbers; – item numbers (if any); – names of material assets and their distinctive features; - unit of measurement; – price; – balance at the beginning of the reporting period; – income for the reporting period; – expense for the reporting period; – balance at the end of the reporting period. The columns “Receipt for the reporting period” and “Expense for the reporting period” reflect transactions, as well as the totals of receipts and expenses. In the turnover sheet, only the final data of income and expenses can be reflected in the indicated columns.

4. INVENTORY OF INVENTORY

4.1. To ensure the reliability of accounting data and financial statements, the organization annually conducts an inventory of inventory items and liabilities, during which their presence, condition and valuation are checked and documented. The inventory is carried out in accordance with the Methodological Instructions, approved. Order of the Ministry of Finance of Russia No. 49 of June 13, 1995 4.2. Inventories are entered in the inventory for each individual item, indicating the type, group, quantity and other necessary data (article, grade, etc.). 4.3. Inventory of goods and materials is carried out in the order of location of valuables in a given room. When storing inventory items in different isolated premises with one materially responsible person, the inventory is carried out sequentially by storage location. After checking the valuables, entry into the room is not allowed (it is sealed) and the commission moves to the next room to work. 4.4. Inventory items received during the inventory are accepted by financially responsible persons in the presence of members of the inventory commission and are included in the register or product report after the inventory. Inventory data is entered into a separate inventory under the name “Inventory received during inventory”. The inventory indicates the date of receipt, name of the supplier, date and number of the receipt document, name of the product, quantity, price and amount. At the same time, on the receipt document signed by the chairman of the inventory commission (or on his behalf, a member of the commission), an o is made with reference to the date of the inventory in which these values ​​are recorded. 4.5. During a long-term inventory, in exceptional cases and only with the written permission of the chairman of the inventory commission, during the inventory process, goods and materials can be released by financially responsible persons in the presence of members of the inventory commission. The specified inventory items are entered into a separate inventory under the name “Inventory items released during inventory.” An inventory is drawn up by analogy with documents for received goods and materials during inventory. An appropriate note is made in the expenditure documents signed by the chairman of the inventory commission (or on his behalf, a member of the commission). 4.6. Inventory of goods and materials that are in transit, shipped, not paid on time by buyers, and located in the warehouses of other organizations consists of checking the validity of the amounts listed in the relevant accounting accounts. 4.7. Inventories are compiled separately for inventory items that are in transit, shipped, not paid on time by buyers and located in the warehouses of other organizations. In the inventory of goods and materials in transit, the following data is provided for each individual shipment: name, quantity and value, date of shipment, as well as the list and numbers of documents on the basis of which these values ​​are recorded in the accounting accounts. In inventories of inventory items shipped and not paid on time by buyers, for each individual shipment the name of the buyer, name, amount, date of shipment, date of issue and number of the payment document are given. Inventories stored in warehouses of other organizations are entered into the inventory on the basis of documents confirming the delivery of these valuables. Inventories of these valuables indicate their name, quantity, grade, cost (according to accounting data), date of acceptance of the cargo for storage, storage location, numbers and dates of documents. The inventories of inventory items transferred for processing to another organization indicate the name of the processing organization, the name of the valuables, quantity, actual cost according to accounting data, the date of transfer of valuables for processing, numbers and dates of documents. 4.8. Items of workwear sent for washing and repair are included in the inventory list on the basis of invoice sheets or receipts from organizations providing these services. 4.9. Containers are included in the inventory by type and intended purpose. 4.10. The procedure (number of inventories in the reporting year, dates of their conduct, list of inventory items and obligations checked during each of them, etc.) of the inventory is determined by the head of the organization, except for cases when the inventory is mandatory.

5. FINAL PROVISIONS

5.1. This Regulation comes into force from the moment of its approval and is valid until its cancellation (adoption of a new Regulation). 5.2. All accounting employees must be familiar with the text of these Regulations upon signature. Control over the implementation of these Regulations is assigned to the chief accountant of the organization.

The position was:

Chief accountant _________________________ Yu.V. Serebryakova

02.09.2014

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 inventory items 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.

Storing goods in a warehouse

Category: Logistics

The process of storing goods begins with placing them in a warehouse. The placement method is chosen depending on the tasks, the purpose of the goods, the chosen storage method, the need to maximize the use of warehouse volume with a rational arrangement of sections, protect goods from damage, the accessibility of any warehouse cell for mechanisms in large warehouses, and quickly find the necessary goods.

The following methods of placing and storing goods are distinguished:

— high-quality — goods of different types and grades are placed separately from each other;

- batch - each batch of goods received at the warehouse is stored separately, and the batch of goods may include goods of various types and names;

- batch-varietal - each batch of goods received at the warehouse is stored separately, while within the batch the goods are sorted by type and grade and are also placed separately;

- by name - goods of each name are stored separately.

To quickly place and select, ensure the required storage conditions, schemes for the placement of goods are developed, providing permanent storage locations, the ability to monitor their safety and care for them. When developing schemes, the frequency and volumes of receipt and shipment of goods, optimal stowage methods, conditions for their shipments, and for some types of goods, the “correct proximity” are taken into account. In some cases, if freedom of maneuver is needed, variable storage locations for goods are used.

When placing goods, you should adhere to the principle “more often the demand is closer to the passage (aisle).” Daily items are stored in close proximity to the shipping or pickup area.

It is practiced to allocate areas for short-term and long-term storage. Short-term storage areas contain quickly moving goods. In long-term storage areas, both goods of low demand and goods of frequent demand are placed, constituting safety stocks in addition to operational ones located in the short-term storage area.

In large warehouses with a large volume of goods turnover, each cell is made of such dimensions that it allows you to place a consignment of goods in it along with a pallet or in the box in which it arrived, and the passages between the racks must be sufficient for the operation of loaders with lateral movement of forks.

In warehouses for small wholesale and retail trade, goods are most often placed according to grouping by size. The warehouses have sections for large and small goods. Different products require different ratios of the numbers of small, medium and large cells in the warehouse, and different cell sizes in depth. Companies specializing in the manufacture of warehouse equipment develop standard layouts and models of collapsible racks for different goods, so it is cheaper to buy ready-made collapsible racks with variable cell heights than to make them according to your own sketches, and subsequently either remake them or put up with uneconomical placement of goods on warehouse

To increase the number of cells, improve the storage method, and speed up the selection of goods of a specific shape, stands with pins are installed on free sections of the walls, on the columns and ends of the racks. Stands are used for hanging flexible goods - hoses, cables, i.e. goods, the storage of which in a lying position does not allow the economical use of cell volumes due to their shape and is inconvenient for selection.

Regardless of whether the warehouse is large or small, it is imperative to maintain a unified targeted system for placing goods, otherwise loss of goods, misgrading and losses are inevitable. This is important to ensure an increase in turnover, eliminate errors in the placement of goods and quickly find them even for new employees after a short briefing.

The essence of this system is that each storage location is assigned a code (address) indicating the number of the rack (stack), the number of the vertical section and the number of the shelf. The address can have 4-5 characters or more. Software provides automatic indication of addresses in labels, receipts, availability specifications and inventory sheets. Inventory sheets and picking sheets for selecting goods are printed sorted by address.

In a warehouse, everything has its place and should only be in this place.

The most common address system looks like this. Cell number: A1739, where A, B, C - storage area (warm, cold warehouse or part of the warehouse); 17 — serial number of the rack; 3 — serial number of the vertical section of the rack; 9 - serial number of the shelf.

It is obvious that this numbering is suitable for an area of ​​99 racks and that each rack can have no more than 10 vertical sections and no more than 10 shelves. For a larger number of vertical sections and shelves, two-digit numbers are used, but more often they tend to use a conditional division of the warehouse into zones and use the letter index of the zones.

The implementation of an address system includes marking on layout plans, manufacturing and attaching numbers or applying them with paint, entering addresses into product specifications, entering numbers from specifications into a computer database or into accounting cards.

Addresses are painted in bright paint on the structures of shelving, compartments, and on the floor. A space without shelving can also be divided into zones and compartments, either constructively or conditionally using markings.

A warehouse worker must find a product by name and address, even without knowing its appearance. The use of permanent addresses provides the ability to quickly select or place goods, as well as effectively control their movement. New employees, after a short briefing, and having at hand a statement of the availability of goods in the warehouse with addresses, will be able to cope with this work without errors.

Layout diagrams of racks or stacks indicating storage addresses are posted on the walls so that warehouse employees can study them and easily navigate.

The numbers (articles, codes) of goods on the boxes should be marked large so that employees can see them from afar and quickly choose a route.

It is better to mount labels with names on shelves rather than on boxes, because... The product must have a permanent place. If the box is taken away, it will be clear that you need to bring or order an item.

For packaged and piece goods, stacking and racking methods are usually used.

To store goods packed in bags, bales, coolies, boxes, barrels, stacking is used. By forming a stack, they ensure its stability, permissible height and free access to goods. The height of the stack is determined by the properties of the product and its packaging, the capabilities of the stacker, the maximum load per 1 m2 of floor, and the height of the warehouse.

Stacking is used in three variants: straight, cross-checkered, and reverse-checkered.

With straight stacking, more often used for stacking boxes and barrels of the same size, each box is placed strictly and evenly on the box in the bottom row. Direct pyramidal stacking provides increased stability of the stack:

There is one less seat in each top row and each top seat is stacked on top of the bottom two.

Boxes of various sizes are placed in a cross cage. In this case, the upper drawers are laid across the lower ones.

As a rule, goods packed in bags are placed in the reverse cage. The top row of bags is placed on the bottom row in reverse order.

When stacking goods, make sure that normal air circulation, sanitary and fire safety requirements are ensured in the warehouse. The stacks are placed no closer than 0.5 m from the walls and 1.5 m from the heating devices. Passages about 1.5 m wide are left between the stacks.

Stacked storage of goods placed on rack and box pallets allows for more efficient use of premises and the use of mechanisms.

With the rack storage method, goods on pallets, unpacked, as well as goods in individual packaging are placed in the cells of the racks.

Rack storage of goods on pallets is convenient, since with the help of stackers, pallets are stacked on shelves located at any height accessible to the mechanisms. On the lower shelves you can store goods that are selected manually, on the upper shelves you can store goods that are shipped entirely on a pallet.

When packing goods, the following requirements must be met:

- container places are laid with markings towards the aisle;

— homogeneous goods are placed in racks on both sides of one aisle, so that during stacking and selection the transportation path is shorter;

- if one cell is not enough for the entire quantity of goods of one name, the goods are placed higher, in the next cells of the rack in the same vertical section, so that during stacking and selection the movement path is shorter, and the storage address differs only in the shelf number.

Let's consider the principles of storing cargo for storage:

— use of an address storage system;

-economical use of storage space;

— allocation of short-term and long-term storage areas;

- goods for seasonal storage - on the last tiers of racks or in remote areas of the warehouse;

-products with high turnover - at the entrance and exit;

— large cargo — at the exit;

— with the racking method — changes in the load along the depth of the interrack aisle;

- vertically - homogeneous product;

- on opposite sides - a homogeneous product;

— on the upper tiers of the racks, long-term storage goods are placed, as well as goods released from the warehouse in batches of at least a whole cargo space or pallet.

To store outerwear in warehouses, mechanized hangers are used. Bulk cargo is stored in bulk. Tanks, tanks and barrels are used to store liquids.

Goods are placed on racks, pallets, stacks, etc. The weight of cargo on a pallet must not exceed the rated load capacity of a standard pallet.

When placing goods indoors, the clearance sizes should be: from the walls of the room - 0.7 m, from heating devices - 0.5, from lighting sources - 0.5, from the floor - 0.15-0.30 m. Gaps in the stack should be: between boxes - 0.02 m, between pallets and containers - 0.05-0.10 m.

It is allowed to install racks or stack goods with a distance from walls and wall columns of 0.05-0.10 m in cases where the space is not used for evacuating people.

The size of the space from heating appliances must be increased if the storage conditions of the goods require it.

When stacking loads, ensure the stability of the stack and the safety of people working on or near the stack. It is not allowed to stack cargo in damaged or oversized containers, in containers with slippery surfaces, or in packaging that does not ensure the stability of the package.

The stowage of cargo must ensure its stability during storage and transportation, unloading of vehicles and dismantling of stacks, as well as the possibility of mechanized loading and unloading. Unstacking of cargo should be done from top to bottom.

Loads in boxes and bags that are not formed into bags should be stacked in a bandage. To ensure stability of the stack, slats should be laid every 2 rows of boxes, and boards should be laid every 5 rows of bags.

The height of storage of containerized packaging and piece goods is determined based on the height of the room, the load on the floor, technical characteristics and means of mechanization, technological rules and storage conditions. The height of the stack when manually stacking packaged cargo in boxes weighing up to 50 kg, in bags up to 70 kg should not exceed 2 m.

The height of stacking barrels in a horizontal position (lying down) should be no more than 3 rows with the obligatory placement of spacers between the rows and wedging of all outer rows. When installing barrels standing up, the stacking height is allowed to be no more than 2 rows intertwined with laying boards of equal thickness between the rows.

Barrels with gasoline and other flammable liquids must be placed only lying down, in one row with the cap facing up.

The stack should not be stacked close to the stack to avoid collapses when dismantling the adjacent stack. The distance between rows of stacks must be determined taking into account the possibility of installing containers in a stack, removing them from the stack using load-handling devices and ensuring the necessary fire breaks.

The storage organization must ensure:

— safety of the quantity of goods, their consumer qualities and performance of necessary loading and unloading operations;

— conditions for inspection and measurement of goods, sampling and sampling of goods by relevant regulatory authorities, correction of damaged packaging, loading and unloading operations,

Ensuring the safety of the properties of goods is achieved by creating an appropriate hydrothermal regime for storing goods, a convenient system for their stacking and placement, and organizing constant monitoring during storage.

Goods in warehouses must be constantly monitored and maintained. Their condition should be regularly checked, monitoring for signs of damage, traces of rodents or insects.

With proper storage organization:

- do not place goods in aisles, do not block fire extinguishers and sockets with them,

- do not stack pallets or goods in stacks that are too high;

— the topmost shelves are used as reserve shelves for goods that do not have enough space on the lower shelves;

- if goods protrude from the cells, adjust them, and if the goods do not fit in the cells, place them in deeper racks;

— provide a permanent place for storing handling equipment and move it there if it is not occupied during placement and selection;

— maintain optimal storage conditions for goods - temperature and humidity; air temperature is controlled using thermometers or remote control systems, and hygrometers are used to measure air humidity;

- establish the required temperature and humidity by regulating heating and ventilation, as well as the use of moisture-absorbing substances;

— goods stacked are periodically shifted: top ones down, bottom ones up;

— bulk goods are shoveled;

- fur and wool products protect against moths;

— damp goods are dried and ventilated;

— to maintain the necessary sanitary and hygienic regime, the premises are regularly thoroughly cleaned, as well as deratization, disinfestation, disinfection and deodorization.

In table Recommended methods for storing individual product groups and goods are given, taking into account the type of container packaging.

Table

Methods for storing individual product groups and goods

In the process of storing goods, preparing them for release and performing other operations for some types of goods, commodity losses may occur. There are acceptable commodity losses, for which norms of natural loss are established, and unacceptable ones, which are classified as activated losses. Inadmissible losses include losses resulting from damage, breakage, scrap, theft of goods or unsatisfactory storage conditions.

Natural loss norms are developed on a scientific basis and approved in the established manner, the maximum values ​​for the loss of weight or volume of transported goods or stored inventory items under the influence of natural loss (shrinkage, shrinkage, etc.), for which the carrier, trading enterprise or warehouse is not liable. bears responsibility. The rates of natural loss usually depend on the distance of transportation, the number of transshipments, the type of container, the time of year and are calculated separately for each type of transport involved in transportation. The norms of natural loss, established as a percentage of turnover, are attributed to distribution costs.

Losses in excess of natural loss norms are attributed to financially responsible persons and written off during inventories.

In insurance and claims work, natural loss norms are used to determine the insured value of cargo and material assets upon the occurrence of insured events. If such cases occur in a warehouse, the amount of natural loss can be calculated as a percentage of the amount of products sold during the inter-inventory period or the amount of product inventories at the end of the inventory period, taking into account the guaranteed storage period. Natural loss rates do not apply if there are signs of theft, intentional damage, etc.

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 src=»https://businessman.ru/static/img/a/19205/239848/ 29058.jpg" class="aligncenter" width="700″ height="466″[/img] 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 storage.”

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.

Documentation for cargo transfer

Before transferring the goods, the bailor must send a delivery request to . It contains the number of the concluded contract and its date, the quantity and name of the products, the brands of machines carrying out the delivery, and the type of placement of the products - manual laying or placement on pallets. After receiving the application by the warehouse operator, the warehouse is ready to accept the customer’s transport. As a rule, the bailor's representative has the right to transfer the goods for storage . To do this, he must have with him:

• original bill of lading;
• power of attorney from the customer;
• personal passport.

After unloading the products and checking with the delivery note, the keeper puts a mark on the number of unloaded units. An act of acceptance of inventory items is also issued . If the quantity of unloaded products does not correspond to the invoice, a statement of discrepancies in quantity and quality .

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 supply is made upon 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.

Product quality characteristics

High-quality safety of goods is one of the most important tasks of a warehouse. It involves providing products with consumer properties, which may be different for different types of goods. Thus, the quality of products can mean their color, smell, shape, weight. The quality of non-food products is indicated by the presence or absence of defects, the integrity of the protective and decorative coating, reliability, ergonomics, aesthetics and other indicators. Qualitative changes that occurred during storage of goods indicate that the conditions of their storage were violated.

The characteristics of the product affect its storage conditions. The MGG company is ready to take on the safety of the most specific goods that do not require special storage conditions. Automated processes in warehouses will help you process and find your product among many others in a few minutes. According to regulatory documents, the quantitative shelf life of goods is calculated. By entrusting your products to us, you can forget about the problems of quality loss associated with storage. We work with leading manufacturers and will be glad to see you among our clients.

A professional from our company will tell you about the properties and quality characteristics of the goods. It will help in further analysis of the characteristics of the goods and show how exactly we ensure the safety of goods in the warehouse.

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.

Quantitative losses

The quantitative characteristics of any product mean its parameters: weight, length, volume or other indicators. Their losses are considered natural and are established by a number of regulatory documents. Natural losses include shrinkage of goods, breakage, spraying, spilling and other quality changes. They occur during transportation or storage of both industrial and food products.

MCG company leases warehouse premises in which qualitative and quantitative losses are minimized. Exact compliance with the requirements for temperature and humidity conditions, ventilation of premises and careful performance of loading and unloading operations ensure that your product does not lose its consumer characteristics.