Much depends on the correct organization of warehouse accounting. Warehouses must promptly supply production with materials, complete with finished products, ship, etc. And for this, it is necessary to provide complete information on the availability or movement of goods on time. You can take into account the goods in units of measure, pieces or in packages. Lot accounting is also acceptable.
Instructions
Step 1
Choose the most suitable warehouse accounting method: varietal or batch.
Step 2
With the graded method, the goods are stored in the warehouse by name. To facilitate accounting, it is advisable to assign a stock number (article) to each of its types. Each newly received product is added to the product of the same name. Responsible persons should keep records of goods in kind (for example, in kilograms, in packages or in pieces). Accounting is carried out on the basis of incoming and outgoing goods documents in special magazines (on paper or in electronic form).
Step 3
With the batch method, each newly arrived batch is stored separately from the previously received goods. A special accounting card is entered on it, indicating the quantity of goods in the batch and the date of receipt. This method is acceptable when accounting for bulk goods or if the warehouse handles only one type of product.
Step 4
The goods are released according to invoices, which indicate the recipient, date of shipment, name (article), quantity and cost. If defective products are found, a write-off certificate is drawn up. Any movement of goods must be documented.
Step 5
All warehouse documents are submitted to the accounting department, where they are checked and registered in quantitative and monetary terms, or written off from the register (if the document is expense). To ensure the accuracy of accounting, it is advisable to keep accounting and warehouse records in parallel and periodically reconcile data.
Step 6
If the range of goods is wide, then you need to organize an address storage system. In this case, the entire warehouse is divided into cells with unique numbers (alphanumeric designations can be used) and the address on which the item is stored is indicated in the product accounting card. This method allows you to quickly find the product you are looking for, and also makes it easier to carry out inventories.
Step 7
A complete inventory should be carried out at least once a year. But for more accurate accounting, it is advisable to conduct it at least once a month. Inventory is a procedure for reconciling the actual availability of goods (by physical counting) and accounting data. Based on the results of the reconciliation, the accounting data are adjusted if there are discrepancies.
