Table of contents (expand)
- The history of the emergence and development of accounting
- Types of business accounting. Characteristic and relationship
- Features of business accounting in the Russian Federation
- Financial accounting: objects, principles, tasks
- Management accounting: essence and objects
- Methods and principles of management accounting
- Standards of professional behavior of an accountant-analyst. Rights and obligations of the chief accountant
- Essence and functions of accounting
- Goals and objectives of accounting
- Basic Accounting Principles
- International Accounting Principles
- Accounting objects. Their classification
- Documentation of business transactions
- Variety of documents. Classification of primary documents
- Importance of financial statements
- Composition of financial statements
- Publicity of financial statements
- The procedure and terms for the submission of financial statements
- The concept of accounting accounts and their purpose
- Account structure
- Double Entry: Essence and Meaning
- Accounting entries: compilation rules. Off-balance sheet accounts
- Accounting registers and methods of recording in them
- Synthetic and analytical accounting
- Chronological and systematic records
- Turnover, balance, chess statements
- Forms of Accounting
- Organization of the accounting apparatus
- Balance sheet: concept, content, structure
- Basic balance rules
- Tax accounting in the accounting system
- Features of tax accounting
- Economic definition of money. Cash flow statement
- Cash transactions
- Cash in current accounts
- Cash in foreign currency accounts
- Cash in special accounts
- Calculations with accountable persons
- Payments to personnel for other operations
- Settlements with debtors and creditors
- On-farm settlements
- Payments for taxes and fees
- Settlements with suppliers and contractors
- Settlements with buyers and customers
- Payroll
- Accounting for financial investments
- Documentation of fixed assets
- Receipt of fixed assets
- Depreciation of fixed assets
- Disposal of property, plant and equipment
- Repair of fixed assets
- Accounting for intangible assets
- Documentation of inventories
- Accounting for inventories
- Finished product evaluation
- Accounting for the shipment of finished products
- Sales Cost Accounting
- Operating income and expenses
- Non-operating income and expenses
- Deferred income and expenses
- Classification of expenses by ordinary activities
- Financial results
- Accounting for authorized (share) capital
- Accounting for reserve and additional capital
- Accounting for target financing
- Accounting for long-term and short-term loans
- Responsibility center: concept and types
- Costs: concept and classification
- Calculation: concept and types
- Calculation methods
- Closing an organization's cost accounting accounts
- Remuneration of labor: types, forms, accrual procedure
- Organization Personnel Records Documentation
- Documentation on accounting of working hours and settlements with personnel for remuneration
- The concept of accounting policy
- Disclosure and change in accounting policy
- Features of accounting in a small enterprise
- Simplified form of accounting and financial statements for small enterprises
- Accounting for income and expenses from business activities
- The procedure for creating a reserve for doubtful debts
- Accounting for reserves for future expenses
- Inventory: concept, types, reasons, frequency of carrying out
- Requirements and grounds for conducting an inventory
- The main documents used in the inventory check
- Analysis of inventory results
- Documentary revision: essence, types, tasks, features
- Forensic accounting expertise: concept, tasks, difference from documentary audit
- The essence and content of the audit
- Audit activity and its regulation
- Audit Methodology and Auditing Standards
53. Documentation of inventories
Movement Operations inventories are drawn up by primary accounting documents.
For materials received under contracts of sale, supply and other similar contracts, the organization receives from the supplier (consignor) settlement documents and accompanying documents.
Power of Attorney (form M-2 or M-2a) to receive materials and the relevant documents are issued to an authorized person to receive materials from the supplier's warehouse or from the transport organization (organization). power of attorney in one copy draws up the accounting department of the organization and issues it to the recipient against receipt.
Entrants to the organization invoices, waybills, bills of lading and other accompanying documents for incoming goods are transferred to the appropriate division of the organization (logistics department, warehouse, etc.) as a basis for acceptance and posting of materials.
Acceptance and posting of incoming materials and containers (for materials) are formalized by the respective warehouses by drawing up Credit order (form No. M-4) if there are no discrepancies between the data of the supplier and the actual data (in terms of quantity and quality). Receipt order in one copy is made by the financially responsible person on the day the valuables arrive at the warehouse.
When it is established that the received materials do not correspond to the assortment, quantity and quality specified in the supplier's documents, as well as in cases where the quality of the materials does not meet the requirements (dents, scratches, breakage, breakage, leakage of liquid materials, etc.), the acceptance is carried out by the commission , which shapes it The act of acceptance of materials (form No. M-7). Act in two copies is compiled by members of the selection committee with the obligatory participation of a financially responsible person and a representative of the sender (supplier) or a representative of a disinterested organization.
For the release of stocks into production are Limit-fence card (form No. M-8) и Requirement-consignment note (form No. M-11).
Limit fence cards are intended for the issue of materials systematically consumed for the manufacture of products (performance of works and services), as well as for monitoring compliance with limits.
Limit-fence cards are issued by departments of the organization that perform supply or planning functions, in two or three copies for a period of one month.
With small volumes of materials issue, they can be issued for the quarter. A separate limit-fence card is issued for each warehouse.
When issuing material assets, it is compiled Invoice for the release of materials to the side (form No. M-15).
В Material accounting card (form No. M-17) reflects data on income, consumption and balances of inventories.
The posting of stocks received during the dismantling and dismantling of buildings and structures is carried out on the basis of Act on the recording of material assets received during the dismantling and dismantling of buildings and structures (form No. M-35).
The act is drawn up in three copies by a commission consisting of representatives of the customer and contractor, signed by representatives of the customer and contractor.
Author: Kabkova E.N.
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