The accounting of goods can be formally divided into three stages: receipt, transfer to storage and sale. Upon receipt from the seller, in accordance with the law, the goods must be accompanied by documents such as consignment notes, waybills, invoices, etc. If not all documents were provided during delivery, then the goods are drawn up under a commission agreement and an acceptance certificate is issued.
Instructions
Step 1
Write out a power of attorney to an employee of the organization who will accept the goods received under an iron contract or by air. He must appear at the place of receipt of the goods with a passport. When accepting the goods at the station or by other means of transport, the representative must check the condition of the place of transportation (wagon or container) in which the goods were delivered in the presence of the carrier's representatives. After that, he accepts the goods according to the consignment note, one copy of which remains with the seller, the other must be handed over to you as the buyer.
Step 2
Upon receipt of the goods at the warehouse, a copy of the invoice and accompanying documents must be submitted to the accounting department.
Step 3
If the quantity of goods or their quality does not correspond to the documents presented, then write out an act in which the signature of the employee receiving the goods and the supplier's representative must be put.
Step 4
After receiving the goods, record the number and date of the accompanying documents in the book (journal) of accounting of powers of attorney.
Step 5
Write out a receipt that records the receipt of goods at the warehouse. If you are a VAT payer, then the transaction must contain a document such as an invoice. Record its receipt in the purchase book.
Step 6
When selling a product, write out an invoice in four copies: the first two remain with you (for accounting and for accounting in the warehouse), the other two are passed to the buyer (for accounting and submission to the buyer's warehouse).
Step 7
To the consignment note, if you are a VAT payer, be sure to issue an invoice in triplicate. Leave one copy with you, give the other two to the buyer. Invoices must be saved and posted in the sales ledger.
Step 8
If there is no required quantity of goods in the warehouse at the time of the transaction, then write out an invoice with the actually released quantity of goods. The buyer or his representative must sign the receipt of the goods on the waybill. He checks the availability of goods, documents, quality certificates, etc. After that, the financially responsible person delivers the goods to the territory of the warehouse of his organization and hands it over to the storekeeper.
Step 9
If you are a VAT payer, calculate the amount of value added tax to be paid to the budget based on the purchase book and the sales book.
Step 10
Report to the regulatory authorities on the basis of the documents received and issued during the trading process.
