Accounting for commodities: some aspects

Inventory accounting in the warehouse plays a significant role in theeconomic accounting of the enterprise. From its organization depends the reliability of data periodically transmitted to the accounting department in the form of reports and objectivity in assessing the profitability of the enterprise as a whole.

Accounting for goods and materials
There are several options for organizing accountingCommodities. This varietal, as well as partion methods. From the choice of this or that option depends on the algorithm of registration of the relevant documentation. In any case, accounting for goods and materials is carried out directly in kind. The basis is the income or expense documents. All of them must be submitted to the accountant in a strictly prescribed time.

Class inventory of goods and materials

Assumes that all goods in the warehousepremises are stored according to certain names (or grades). Any new entry joins the already existing ones. Responsible persons reflect all changes in specialized cards or magazines.

Partition accounting of goods and materials

Its difference from the first option is that any new arrival of objects is stored separately. And for the newly acquired lot, a special card is launched.

Accounting of goods and materials

There are two main options. Both are based on a document such as a turnover sheet. In the first case, cards are issued for each individual name of the goods, which allow for the quantitative-total accounting. They reflect the arrival and consumption of materials on the basis of primary accounting documents, as well as calculate the turnover for a certain period (month) and deduce balances at the beginning of a new one. Then, according to the existing cards, the turnover sheets are formed separately for each storage room.

Inventory accounting in stock
This is done monthly. In addition, reconciliation of data reflected in cards provided by warehouses and accounts department is carried out. The second option involves the grouping of all documents on the available nomenclature numbers, which serve as the basis for calculating the monthly totals separately for income and expenditure. All information is entered in the turnover list.


It should be noted that all stocks of productioncan be divided into basic and auxiliary materials, raw materials, purchased semi-finished products, as well as recyclable waste. Each of the above groups has its own subcategories and is entered in the nomenclature with a specific code. The first 3 digits in it determine the account number, the 4th and 5th digits are the product group, the others reflect specific characteristics.

Accounting for goods and materials of posting

Valuation of Inventories

This procedure, however, as well as the reflection of thoseor other values ​​on synthetic accounts, can be made both at cost and at prices. Most often there is a second option. Accounting for goods and materials, accounting postings allow you to calculate the full cost of each batch. To do this, you need to set the appropriate analytical marks in the program.

Methods for writing off values

Write-off can be carried out on an averagecost or methods of FIFO, LIFO. The first option is most often encountered in practice. Inventories are written off during the reporting period at accounting prices, and at the end of the month, the shares of the existing deviations from the actual cost price are entered. The FIFO method is characterized by the writing-off of all goods at the price of the first batch, then by the second batch, and so on. The last option is the opposite of the previous one. All materials are written off in the reverse order until the total consumption of values ​​is formed.