A material report is a document that reflects the movement of material resources of an enterprise during a period (month, quarter, year) and shows the balances of materials and equipment at the beginning and end of the period. Drawing up a material report is the responsibility of the financially responsible persons (MOL). Material reports are compiled by MOLs in the first days of the month following the reporting month and are submitted to the accounting department of the enterprise. How to make a material report?
Instructions
Step 1
Receive in the accounting department of the enterprise instructions on drawing up a material report, or the Order "On accounting policy", which should indicate the procedure for accounting for material resources, their grouping, the formation of average prices, the order of receipt and write-off.
Step 2
Output the remaining material resources at the beginning of the month. You can get this data in the accounting department of the enterprise. If they are missing, take an inventory. In this case, the date of the beginning of the period for the material report will be the date of the inventory. The balances should be reflected not only in quantitative, but also in value terms. Reflect the balances of material resources at the beginning of the period in the lines of the report.
Step 3
Reflect in the material report all the resources that you received during the reporting period. Perform this operation on the basis of primary documents: invoices, requirements, applications, etc. Reflect in the report not only in quantitative / physical terms, but also in value. To do this, provide the "Price / cost" column in the report. Consider the same resources with different price / cost of receipts separately, reflecting them in different lines of the report.
Step 4
Reflect in the material report all the resources that were issued / released by you in the reporting period. Perform this operation on the basis of the relevant primary documents: checks, requests for issue / shipment, invoices, orders - those documents that are established for this type of operation in your company. Reflect the consumption of material resources in the context of consumers. To do this, provide vertical columns
Step 5
Calculate the balances of material resources at the end date of the period. To do this, use the formula: Balance at the end of the period = Balance at the beginning of the period + income for the period - Expense for the period. Reflect the calculated balances in the material report. Conduct a reconciliation with adjacent workshops (internal relocation) and with the accounting department of the enterprise. Submit the report to the accounting department.
