Accounting financial accounting. Documentation of the availability and movement of finished products and goods (the most important)

Lecture notes, cheat sheets
Free library / Directory / Lecture notes, cheat sheets

Accounting financial accounting. Documentation of the availability and movement of finished products and goods (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

Comments on the article

Table of contents (expand)

55. DOCUMENTATION OF AVAILABILITY AND MOVEMENT OF FINISHED PRODUCTS AND GOODS

Acceptance of finished products from the production departments to the warehouse is issued by waybills, acts, route sheets and other documents that are signed by the head of the department that delivers the products and the materially responsible person of the warehouse. Large-sized products and products, as a rule, are accepted by customers at the places of manufacture, assembly and assembly. The storekeeper reflects information about the release of finished products and their receipt at the warehouse in the finished product accounting card, the form and content of which are similar to the material accounting card (form No. M-17).

Quantitative Accounting finished products are carried out in units of measurement based on their physical properties (volume, weight, area, linear units) or by the piece. Homogeneous products can be taken into account in conditionally natural meters. Analytical accounting of finished products is carried out not only in quantitative terms, but also in value terms.

Release of finished products buyers is carried out on the basis overhead. A typical form can be form No. M-15 “Invoice for the release of materials to the third party.” Organizations of various industries use specialized forms (modifications) of invoices and other primary documents to register the release of finished products, which must contain mandatory details, as well as the main characteristics of the shipped product (goods), the name of the structural unit of the organization that releases the finished product, the name of the buyer and the basis for vacation. An invoice for the release of finished products is issued on the basis of an order from the head of the organization or a person authorized by him, as well as an agreement with the buyer (customer).

Primary accounting documents about the receipt of finished products at the warehouse, their shipment to the consumer, similarly to documents on the movement of materials, are accepted by the accountant from the storekeeper, controlled, used to form registers for analytical and synthetic accounting of finished products.

Analytical accounting of goods by the accounting service is conducted in real-value terms by the names of goods that characterize their distinctive features (brand, article, variety). In this case, two different methods of accounting for goods are used: varietal and batch. In the first case, the goods are accounted for in the grade accounting cards, in the second, the goods are accounted for in the same manner as with the grade method, but separately for each batch of goods. A consignment is understood as goods received simultaneously according to one or several documents.

<< Back: The concept and evaluation of finished products and goods

>> Forward: Accounts for accounting of products, goods and expenses for sale

We recommend interesting articles Section Lecture notes, cheat sheets:

▪ Logistics. Lecture notes

▪ Fundamentals of sociology and political science. Crib

▪ Land law. Crib

See other articles Section Lecture notes, cheat sheets.

Read and write useful comments on this article.

<< Back

Latest news of science and technology, new electronics:

The existence of an entropy rule for quantum entanglement has been proven 09.05.2024

Quantum mechanics continues to amaze us with its mysterious phenomena and unexpected discoveries. Recently, Bartosz Regula from the RIKEN Center for Quantum Computing and Ludovico Lamy from the University of Amsterdam presented a new discovery that concerns quantum entanglement and its relation to entropy. Quantum entanglement plays an important role in modern quantum information science and technology. However, the complexity of its structure makes understanding and managing it challenging. Regulus and Lamy's discovery shows that quantum entanglement follows an entropy rule similar to that for classical systems. This discovery opens new perspectives in the field of quantum information science and technology, deepening our understanding of quantum entanglement and its connection to thermodynamics. The results of the study indicate the possibility of reversibility of entanglement transformations, which could greatly simplify their use in various quantum technologies. Opening a new rule ... >>

Mini air conditioner Sony Reon Pocket 5 09.05.2024

Summer is a time for relaxation and travel, but often the heat can turn this time into an unbearable torment. Meet a new product from Sony - the Reon Pocket 5 mini-air conditioner, which promises to make summer more comfortable for its users. Sony has introduced a unique device - the Reon Pocket 5 mini-conditioner, which provides body cooling on hot days. With it, users can enjoy coolness anytime, anywhere by simply wearing it around their neck. This mini air conditioner is equipped with automatic adjustment of operating modes, as well as temperature and humidity sensors. Thanks to innovative technologies, Reon Pocket 5 adjusts its operation depending on the user's activity and environmental conditions. Users can easily adjust the temperature using a dedicated mobile app connected via Bluetooth. Additionally, specially designed T-shirts and shorts are available for convenience, to which a mini air conditioner can be attached. The device can oh ... >>

Energy from space for Starship 08.05.2024

Producing solar energy in space is becoming more feasible with the advent of new technologies and the development of space programs. The head of the startup Virtus Solis shared his vision of using SpaceX's Starship to create orbital power plants capable of powering the Earth. Startup Virtus Solis has unveiled an ambitious project to create orbital power plants using SpaceX's Starship. This idea could significantly change the field of solar energy production, making it more accessible and cheaper. The core of the startup's plan is to reduce the cost of launching satellites into space using Starship. This technological breakthrough is expected to make solar energy production in space more competitive with traditional energy sources. Virtual Solis plans to build large photovoltaic panels in orbit, using Starship to deliver the necessary equipment. However, one of the key challenges ... >>

Random news from the Archive

Greenery surrounding a person slows down the aging process 26.10.2021

Plants around a person are good for the mind, but can they be good for the body too? Monash University researchers have found that this may indeed be the case, at least for women.

For the first time in the world, scientists have shown a link between the amount of vegetation in the human immediate environment and slower biological aging, based on the study of DNA methylation.

With an aging global population driven by increasing life expectancy and declining fertility, understanding how to maintain good health and productivity in old age is a priority. One of the most reliable markers of biological aging is the aging-associated methylation changes found in human DNA. It is here that some sections of DNA are covered with methyl molecules.

Some regions of DNA have CpG regions that are particularly prone to increased methylation with age, and this limits the functionality of the affected genes. Conversely, aging can also reduce methylation in other areas, leading to overexpression of genes that can be just as detrimental.

The team used infrared and visible light readings from a NASA satellite to estimate local vegetation mass in the 12 months prior to each participant's blood draw. Plants absorb visible red light for photosynthesis, but highly reflect infrared and near-infrared light. The researchers used this - and some rather complex mathematical formulas that accounted for atmospheric distortion in light readings - to estimate the density of greenery up to 2 km away from their homes.

"We found that using the most robust of the algorithms, GrimAge, an increase in ambient greenery was associated with slower biological aging," the scientists noted. "Our study shows that a 0,1 unit increase in vegetation index within a 500-meter radius of home is associated with a 0,31-year reduction in biological aging as measured by GrimAge. Previous cohort studies tell us that this is equivalent to a reduction in all-cause mortality by 3%. The association remained stable when measuring greenery at a distance of 300 meters, one kilometer and two kilometers from home."

Other interesting news:

▪ How the brain remembers faces

▪ Women need more time to sleep

▪ MCP1810 - Lowest Iq LDO in the industry

▪ World's smallest TV tuner

▪ Russia creates Noah's Ark

News feed of science and technology, new electronics

Interesting materials of the Free Technical Library:

▪ section of the site Data transfer. Article selection

▪ article Vavilov Nikolay. Biography of a scientist

▪ article Why different countries do not have the same money? Detailed answer

▪ article Square peas. Legends, cultivation, methods of application

▪ article Detectors for PLL receivers. Encyclopedia of radio electronics and electrical engineering

▪ article Mixer (nodes of a modern transceiver). Encyclopedia of radio electronics and electrical engineering

Leave your comment on this article:

All languages of this page

Home page | Library | Articles | Website map | Site Reviews