How to organize product accounting

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 such documents as waybills, waybills, invoices, etc. If, upon delivery, not all documents were provided, then the goods are drawn up under a commission agreement and an acceptance certificate is issued.

Instruction manual

1

Write a power of attorney to the employee of the organization who will accept the goods received under the iron contract or air transportation. He must be at the place of receipt of the goods with a passport. When receiving 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 representatives of the carrier. After that, he receives the goods on the bill of lading, one copy of which remains with the seller, the other should be transferred to you as the buyer.

2

Upon receipt of the goods at the warehouse, a copy of the receipt and accompanying documents must be submitted to the accounting department.

3

If the quantity of goods or their quality does not correspond to the submitted documents, then write out an act in which the signature of the employee accepting the cargo and the representative of the supplier should be put.

4

After receiving the goods, record in the book (journal) of the power of attorney accounting the number and date of supporting documents.

5

Write out a receipt order 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 shopping book.

6

When selling goods, write out the invoice in four copies: the first two remain with you (for bookkeeping and for accounting at the warehouse), the other two are transferred to the buyer (for bookkeeping and delivery to the warehouse of the buyer).

7

To the waybill, if you are a VAT payer, be sure to write the invoice in triplicate. Keep one copy at home, give the other two to the buyer. Invoices must be saved and recorded in the sales book.

8

If the warehouse at the time of the transaction does not have the required quantity of goods, 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 invoice. 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 transfers it to the storekeeper.

9

If you are a VAT payer, calculate the amount of value added tax payable to the budget based on the purchase book and sales book.

10

Report to regulatory authorities on the basis of documents received and issued during the trading process.

note

Pay attention to the completion of documents and their compliance with accounting requirements. The documents must bear the signatures and seals of both parties, all lines and columns of invoices and invoices must be completed and authentic.

Useful advice

Upon receipt of goods from the supplier, be sure to check the safety of the goods after transportation and record its damage in the presence of a representative of the supplier.