Accounting financial accounting. Analytical accounting of materials in warehouses and accounting (the most important)

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Accounting financial accounting. Analytical accounting of materials in warehouses and accounting (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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51. ANALYTICAL ACCOUNTING OF MATERIALS IN WAREHOUSES AND IN ACCOUNTING

Accounting for materials in the warehouse necessary to ensure the activities of the organization with appropriate material resources, as well as for the safety of the latter. For this purpose, specialized warehouses are being created to store basic and auxiliary materials, fuel, spare parts, household equipment and other materials. Each warehouse is assigned a permanent number, which is subsequently indicated in the documents relating to the operations of this warehouse. In warehouses (pantries), material assets are placed in sections, and inside them - by groups, types and sizes in stacks, boxes, containers, racks, shelves, cells, pallets, which ensures their quick acceptance, release and control over compliance with the actual availability the established reserve norms (limit). Accounting for materials in the warehouse is carried out by the warehouse manager (storekeeper), who is a financially responsible person. Accounting is carried out on material accounting cards. A separate card is opened for each item number of materials.

Primary documents after recording their data in the accounting cards are transferred to the accounting department.

Accounting for materials in accounting. Analytical accounting is carried out:

a) with the help of analytical accounting cards, which differ from warehouse accounting cards by the presence of not only natural, but also cost meters; balances and turnovers on cards are checked against warehouse accounting data;

b) by compiling turnover sheets in physical and monetary terms for each warehouse and account;

at) using the operational accounting (balance) method of accounting, in which in the accounting department, according to the warehouse accounting cards, a statement of accounting for the balance of materials in the warehouse is formed.

The correctness of transferring the balance of inventories from the inventory cards to the statement is checked by the accounting staff.

The most progressive is balance method of materials accounting, in which accounting uses warehouse cards of materials maintained in warehouses as analytical accounting registers. The accounting employee checks the accuracy of the entries made by the storekeeper in the warehouse accounting cards and confirms them with his signature on the cards themselves. At the end of the month, the warehouse manager transfers quantitative data on balances from warehouse accounting cards to the statement. After checking by an accounting employee, the statement is transferred to the accounting department, where the remaining materials are assessed at accounting prices and the results are displayed. Based on the specified balance sheets, a consolidated balance sheet is compiled.

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