Recording of inventories
Materials and raw materials come from accountable persons,who made purchases in cash, as well as from suppliers. The specified resources can appear at the enterprise at the expense of own manufacture and write-off of the basic means which have come into disrepair. There is a certain order, according to which the receipt of materials is recorded.
Supplier together with shipped productssends the accompanying documents to the buyer. These include freight invoices, a payment request (one copy directly for the buyer, the second - through the bank), a receipt for the waybill and others. The order in accordance with which records are made in the accounting department, provides for checking the accuracy of the completion of the accompanying documentation by the buyer's accountant. After checking the documents are transferred to the responsible person - the executor of the supply.
The Procurement Division carries out a checkconformity of assortment, volume, quality, terms of delivery, prices and other. Based on the reconciliation results on the settlement or other accompanying document, a note is made on partial or full acceptance (consent to payment).
The order in accordance with which theaccounting for inventories (inventories), provides for measures to control the receipt of goods and its search. For these purposes, a special journal is provided. The registration number shall include the registration number, the name of the supplier, the date of recording, the type of cargo, the number and date of the transport document, the receipt order or the act of accepting the request for the search for the goods and other information. In the notes indicate information about the payment or denial of it.
After the audit, the payment requirements are transferred to the accounting department. The receipts are given to the forwarder, who receives and delivers the goods.
In accordance with the procedure by whichthe MRP is accounted for, the forwarder accepts the arrived cargo by weight and the number of seats. If there are signs that raise doubts about the safety of the goods received, the authorized person has the right to demand verification from the transport organization. When there is a shortage of mass, places, the detection of damage in the packaging, spoilage is a special (commercial) act. This document is the basis under which claims are made against the supplier or the transport organization.
Receiving materials from a warehouse in another cityis carried out by the freight forwarder in accordance with the attire and power of attorney. The documents indicate the list of goods to be received. In the process of acceptance by the freight forwarder, not only a quantitative but also a qualitative check is carried out.
Accepted products are delivered to the enterprise. The forwarder submits the materials to the warehouse. Acceptance is carried out by the warehouse manager, checking the compliance of quality and quantity of cargo with the information of the supplier's account. The order in accordance with which the accounting of the MPP is carried out provides for the preparation of a receipt order by the storekeeper for the received cargo. The warrant is signed by the forwarder and the warehouse manager.
Accounting MPZ is carried out in appropriate units (numerical, linear, volume, weight). When the consignment arrives in one unit, and the flow to the others, two units of measurement are simultaneously applied.
If there are no discrepancies between the actualinformation and data of the supplier, it is allowed to register without the receipt of a receipt. In such cases, a stamp containing the basic requisites of the order is stamped on the supplier's document.
Goods are released from the company's warehouse for economic consumption, production needs, for processing, as well as for the sale of illiquid and surplus stocks.
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