Recording of inventories

Materials and raw materials come from accountable persons who have made purchases for 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.

The supplier, together with the shipped products, sends the accompanying documents to the buyer. These include freight invoices, payment claim (one copy directly for the buyer, the second - through the bank), a receipt to the waybill and others. The order in accordance with which records are made in the accounting department, provides for checking the correctness of the completion of the accompanying documentation by the buyer's accountant. After verification, the documents are transferred to the responsible person - the supply manager.

The procurement department checks the conformity of the assortment, volume, quality, delivery time, prices and other. Based on the reconciliation results on the settlement or other accompanying document, a note is made about partial or full acceptance (consent to payment).

The order in accordance with which the inventory (inventories) is accounted for , provides for measures to control the arrival 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 cargo and other information. In the notes indicate information about the payment or denial of it.

After the audit, payment requests are received in the accounting department. Receipts are given to the forwarder, who receives and delivers the goods.

In accordance with the order in which the inventory 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.

Receipt of materials from a warehouse in another city is carried out by the 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 the quality and quantity of the 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 factual information and the data of the supplier, posting without the receipt of a receipt is allowed. In such cases, a stamp containing the basic requisites of the order is stamped on the supplier's document.

The materials are released from the company's warehouse for economic consumption, production needs, for processing, and also for the sale of illiquid and surplus stocks.