Any movement of goods from a supplier to a consumer must be properly documented; for this, a number of shipping documents are used that regulate the rules of transportation and the terms of delivery of the goods.
Instructions
Step 1
The consignment note belongs to the shipping documents, which can be used as receipts and debit orders. This document must be properly formatted. The invoice must contain information about the product, its quantity, price for each item and the total amount, the number and date of issue of the document must be indicated. The waybill is drawn up by the responsible persons when the goods are released at the warehouse and when they are accepted at the trade organization, it must be certified with round seals of the supplier and recipient.
Step 2
Registration of the received goods is carried out on the basis of clause 2.1. "Methodological recommendations for the accounting and registration of operations of receipt, storage and release of goods in trade organizations". All accompanying documents (invoice, consignment note, etc.) are stamped, and all receipts are recorded in the "Goods Receipt Journal", which indicates the name, number and date of the receipt document, as well as information about the product. After acceptance of the goods, the data in the accompanying documents can no longer be revised. The goods must be capitalized on the day of their receipt, otherwise, a note is made in the commodity report indicating the reasons for the impossibility of posting the goods on the day of their actual receipt.
Step 3
In the event that the received goods do not correspond to the documentary list, it is accepted by a special commission, and an "Acceptance Act" is drawn up. If the discrepancies relate to the quantity and quality of the goods, then an "Act on establishing discrepancies in quality and quantity upon acceptance of inventory items" is drawn up, with the presence of the supplier's representatives and the materially responsible person. If a surplus of goods is found, then the presence of the supplier's representatives is optional.
