Commercial or industrial enterprises store inventory items in specially equipped warehouses. If the enterprise is large, the number of storage units can be in the hundreds of thousands or even millions. Therefore, it is very important to properly organize the accounting of storage and movement of material assets in the warehouse.
Warehouse equipment
Before material assets that require placement and storage arrive, it is necessary to find a special room for a warehouse and equip it with all the necessary equipment, depending on what goods will be stored in the warehouse. Special equipment will ensure their safety.
Then you should hire specialist storekeepers who will be responsible for receiving and storing the inventory. With each of them, it is necessary to conclude an additional agreement on material liability, after which instruct and familiarize them with the procedure for keeping records and with those documents and forms in accordance with which material values are recorded. If the volume of warehouse stocks is large, you cannot do without computers and specialized software. However, it is better to introduce automated accounting of material assets in a warehouse of a trading enterprise in any case.
Organization of warehouse accounting
Material persons keep records of products and goods in the warehouse in accordance with the storage rules by type and grade. Accounting, depending on the type of goods, can be carried out both in quantitative and monetary terms. In this case, for each stock list number of goods, a "Warehouse accounting card" is filled in, their issuance to the materially responsible persons is carried out against signature in a separate magazine or register of issuing cards.
Separate cards are issued for goods stored since last year and received at the warehouse in the current year. Each card indicates the storage location of this product, indicating the number of the warehouse and rack. Accounting can be carried out not by cards, but in special "Books of warehouse accounting".
Responsible for storage - the warehouse manager must make changes to the accounting cards on a daily basis on the basis of one-time documents, displaying the balance after each such entry. It is his responsibility to draw up statements of expenditure of material assets, their data must be entered into closed cards no later than the first day of the month following the reporting month.
The warehouse manager constantly monitors the situation and informs the management about the decrease in the required stock of goods or, conversely, about their excess quantity. Every month he submits to the accounting department of the enterprise a "Report on the movement of material assets" with the attachment of primary documents confirming the receipt and consumption of goods.
