Business transactions that are not formalized by primary accounting documents are not accepted for accounting and are not subject to reflection in accounting registers.

Primary accounting documents are accepted for accounting if they are drawn up in accordance with the form contained in the albums of unified forms of primary accounting documentation.

Developed and approved unified forms of primary accounting documentation in accordance with the Government Decree Russian Federation dated July 8, 1997 No. 835 "On primary accounting documents" should be applied by all organizations, regardless of their organizational and legal form.

In accordance with the Decree of the State Statistics Committee of the Russian Federation dated March 24, 1999 No. 20 “On approval of the procedure for the application of unified forms of primary accounting documentation”, in addition to the forms for accounting for cash transactions, the organization can, if necessary, enter additional details into unified forms of primary accounting documentation. At the same time, all the details of the approved unified forms of primary accounting documentation remain unchanged, including the code, form number, document name.

Note!

Removal of individual details from unified forms is not allowed.

If the organization has decided to make changes to the already approved forms, then such changes must be formalized by the appropriate organizational and administrative document of the organization.

The formats of the forms indicated in the albums of unified forms of primary accounting documentation are recommended. If necessary, the organization can change the format of the forms. In particular, columns and lines can be expanded or narrowed, additional lines and loose sheets are included for the convenience of placing and processing the necessary information.

Accounting records of inventories of organizations that are legal entities under the legislation of the Russian Federation (with the exception of budgetary and credit organizations) must be carried out in accordance with the Regulation on accounting"Accounting for inventories" PBU 5/01, approved by Order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n (hereinafter - PBU 5/01).

For accounting as inventories, in accordance with paragraph 2 of PBU 5/01, are accepted:

Raw materials, materials, and other assets used in the production of products intended for sale (performance of work, provision of services);

assets held for sale finished products and goods);

assets used for the management needs of the organization.

According to the Russian Encyclopedic Dictionary, raw materials are raw materials and materials that have previously been exposed to labor and are subject to further processing (for example, mined ore).

Distinguish between primary and secondary raw materials. The primary raw materials include the mined ore already mentioned by us, raw cotton, natural gas and so on, secondary raw materials are finished products that have become unusable - scrap metal, waste paper and others.

Materials are products that are consumed with a change in shape, composition, state in the manufacture of products, including materials involved in the assembly or production of goods for sale. The cost of materials is included in the cost of production.

According to paragraph 42 of the Methodological Guidelines for the Accounting of Inventories approved by the Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n "On Approval of the Guidelines for Accounting of Inventories" (hereinafter - Guidelines No. 119n), materials are a type stocks. Materials include raw materials, basic and auxiliary materials, purchased semi-finished products and components, fuel, packaging, spare parts, construction and other materials.

Semi-finished products of own production are products whose manufacture is completed in one or more workshops, but subject to further processing in other workshops.

Note!

The data of warehouse accounting of inventories, the operational accounting of their movement in the divisions of the organization must correspond to the accounting data of inventories. The given provision is one of the main requirements for accounting of inventories.

Materials from the warehouses of the supplier or from the transport organization are received by an authorized person of the organization.

The right of a person to act as a trustee of the organization upon receipt of material assets from suppliers is formalized by issuing powers of attorney (forms No. M-2 and No. M-2a). The unified forms of powers of attorney were approved by the Decree of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a “On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing items, work in capital construction” (hereinafter - Decree No. 71a).

The power of attorney is issued in the accounting department in one copy and is issued to the recipient against receipt.

Organizations from which the receipt of material assets by power of attorney is of a mass nature, apply the form No. M-2a and the issuance of these powers of attorney is recorded in the register of issued powers of attorney. The magazine must be pre-numbered and laced. The recommended form of the power of attorney log should contain the following columns:

No. of the power of attorney;

date of issue of the power of attorney;

· validity;

position and surname of the person to whom the power of attorney was issued;

· Supplier name;

No. and date of the order (invoice, specification and other document replacing the order) or notification;

receipt of the person who received the power of attorney and others.

After registering the power of attorney in the journal, an employee of the organization receiving material and production values ​​must sign the power of attorney.

Powers of attorney are issued only to persons working in this organization; other persons are not allowed to issue powers of attorney. The issued power of attorney must be completely filled out and must contain a sample signature of the person in whose name it is issued. According to paragraph 5 of Article 185 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), a power of attorney on behalf of legal entity issued under the signature of its head or another person authorized to do so by the constituent documents, with the seal of this organization attached. If a legal entity is based on state or municipal property, a power of attorney to receive or issue money and other property values ​​issued on behalf of such a legal entity must also be signed by the chief (senior) accountant of this organization.

A power of attorney to conclude transactions requiring a notarial form must be certified by a notary, except as otherwise provided by law.

As a rule, powers of attorney are issued for 10-15 days, but in case of receipt of inventory items in the order of planned payments, a power of attorney can be issued for a longer period.

The validity period of a power of attorney in accordance with Article 186 of the Civil Code of the Russian Federation may not exceed three years. If the term is not specified in the power of attorney, it remains valid for one year from the date of its execution. A power of attorney that does not specify the date of its execution is void.

All material assets entering the organization must be promptly registered by the relevant warehouses.

In some cases, in the interests of production, it is advisable to send material assets directly to the relevant departments of the organization, bypassing warehouses. However, such material assets are recorded in accounting as received at the warehouse and transferred to the workshop or to the site. In the primary receipt documents, a note is made that the material assets were issued to the units in transit, that is, without delivery to a warehouse or pantry. It should be noted that the list of materials that can be sent in transit to departments and sites of the organization must be determined and executed by order.

Material assets entering the warehouse of the organization must be carefully checked in relation to their compliance with the assortment, quantity and quality specified in the supplier's documents.

Note!

Materials must be taken into account in the appropriate units of measurement, by weight, volume, count, and so on. The accounting price is also set according to the same units of measurement.

In practice, it is not uncommon for materials to arrive in one unit of measurement, for example, in tons, but are released from the warehouse in another unit of measurement, for example, in liters. In such a situation, the acceptance for accounting and the issue of materials should be reflected in primary documents, in warehouse cards and accounting registers simultaneously in two units of measurement. In this case, the quantity is first recorded in the unit of measure that is specified in the supplier's documents, and then in brackets - the quantity in the unit of measure by which the materials will be issued from the warehouse.

If the supplier's documents indicate a larger or smaller unit of measurement than is accepted in the organization, such materials are accepted for accounting in the unit of measurement that is accepted in this organization.

Paragraph 50 of Guidelines No. 119n says that if it is difficult to reflect the movement of material in two units of measurement, then it is possible to transfer the material to another unit of measurement, while drawing up a transfer act. In the act of conversion to another unit of measure, you must specify the amount of material in the units of measure specified in the supplier's documents, and in the unit of measure by which the material will be issued from the warehouse. At the same time, the book price of the material is determined in the new unit of measure. In the inventory card, records of the acceptance of materials for accounting are made in the supplier's unit of measure, as well as in the new unit of measure, with a reference to the act.

Paragraph 49 of Guidelines No. 119n establishes that the acceptance and acceptance for accounting of incoming materials, provided there are no discrepancies between the supplier's data and the actual data, is formalized by the respective warehouses by compiling receipt orders (form No. M-4). Instead of issuing a receipt order, it is allowed to affix a stamp on the supplier's document, the imprint of which contains the same details as the receipt order. In this case, the details of the stamp are filled in and the next number of the receipt order is put, such a stamp is equated to the receipt order. Note that in addition to the Guidelines No. 119n, this is also indicated by the Letter of the Ministry of Finance of the Russian Federation dated October 29, 2002 No. 16-00-14 / 414 "On the preparation of documents for the acceptance and posting of materials."

Receipt order (form No. М-4) used to account for materials coming from suppliers or from processing. A receipt order is drawn up for the actual amount of received material assets by a materially responsible person in one copy on the day the valuables arrive at the warehouse. In the event that incoming material assets contain precious metals and stones, the column "Passport number" is filled in this form.

For bulk homogeneous goods, such as ore, limestone, sand, crushed stone, coal and others, which arrive from the same supplier several times within one day, it is allowed to draw up an incoming order for the whole day. Each acceptance is recorded on the back of the receipt order. At the end of the day, the turnovers are counted, the total is entered into the credit slip.

In practice, there are often cases when, when accepting material assets, a materially responsible person reveals a discrepancy between the incoming materials and their assortment, quantity and quality specified in the supplier's documents. In such a situation, a receipt order of form No. M-4 is not drawn up, but is drawn up The act of acceptance of materials (form No. M-7). This act is also drawn up for registration of acceptance of materials received without documents.

This act is a legal basis for making a claim to the supplier, sender.

The act is drawn up by a commission, which must include a financially responsible person, a representative of the sender (supplier) or a representative of a disinterested organization.

The act is drawn up in two copies, one of which with the attached documents is transferred to the accounting department, and the other - to the supply or accounting department for sending a claim letter to the supplier. If the organization has a legal department, then the preparation of a claim letter can be entrusted to this department.

Incoming orders and acts of acceptance of materials must be drawn up on the day they are received. In some cases, when individual batches of materials are in the process of technical acceptance or laboratory testing, materials are accepted for safekeeping. In this case, the warehouse manager or storekeeper makes entries about such materials in a special book. Entries in this book are maintained with the subdivision of materials: “Materials awaiting acceptance” and “Materials accepted for safekeeping”. In warehouses and pantries, such materials should be stored separately and their consumption is not allowed until the results of acceptance are clarified.

It should be noted that materials purchased by accountable persons are also subject to delivery to the warehouse. Acceptance for accounting of such materials is carried out in accordance with the generally established procedure on the basis of supporting documents confirming their acquisition. Such documents can be waybills, soft checks for cash register checks, invoices, purchase acts when purchasing materials from the public. All of the listed types of documents and documents evidencing that the materials have been paid for must be attached to the advance report of the accountable person.

Accounting for the movement of materials in the warehouse for each grade, type and size is maintained in Material accounting card (form No. M-17), filled in for each item number of the material. Entries in the card are maintained by the financially responsible person on the basis of primary receipts and expenditures on the day of the operation.

For more information on issues related to inventories, you can find in the book of the authors of CJSC "BKR-Intercom-Audit" "Inventories".

Above, we talked about the fact that goods are also accepted for accounting as inventories, along with raw materials, materials, and other assets.

The basis for recording transactions for the receipt of goods are the Unified forms of primary accounting documentation for accounting for trade operations, approved by the Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132 (hereinafter - Decree No. 132).

According to paragraph 2.1.1 methodological recommendations on accounting and registration of operations for receiving, storing and dispensing goods in trade organizations, approved by the Letter of Roskomtorg dated July 10, 1996 No. 1-794 / 32-5, the procedure and terms for receiving goods in terms of quantity, quality and completeness and its documentation are regulated conditions, terms of delivery, purchase and sale contracts and instructions on the procedure for accepting consumer goods in terms of quantity, quality and completeness.

The transfer of goods to the buyer is formalized by shipping documents stipulated by the terms of delivery and transportation of goods. These can be waybills, waybills, railway waybills, bills, invoices.

Goods purchased by a trade organization for resale may come directly to its warehouse, or may be accepted by a trade organization outside its own warehouse.

Carrying out acceptance at its warehouse, the trade organization can certify the shipping document with its stamp, in this case a power of attorney is not required. If the acceptance is carried out outside the buyer's warehouse (at the supplier's warehouse, at railway station, pier, at the airport), then the receipt of the goods is carried out by the materially responsible person of the trade organization by proxy, which confirms the right of the materially responsible person to receive the goods. The procedure for issuing a power of attorney has been discussed above.

Paragraph 2.1.5 of the Methodological recommendations for accounting and registration of operations for receiving, storing and issuing goods in trade organizations, approved by the Letter of Roskomtorg dated July 10, 1996 No. in particular:

ü from the place of acceptance;

ü on the nature of acceptance (in terms of quantity, quality, completeness);

ü on the degree of compliance of the supply contract with the accompanying documents (presence or absence).

Acceptance of goods in terms of quantity and quality involves checking the compliance of the actual availability of goods with the data contained in the transport, accompanying and (or) settlement documents, and in case of acceptance in terms of quality and completeness, the requirements for the quality of goods provided for in the contract.

Receipt of goods is processed in different ways - depending on the proximity of the office to the location of the warehouse. If the warehouse of the supplier company and the office are in the same place, then the paperwork and the issuance of goods occur simultaneously. The document for the release of goods in this case is an invoice.

If the warehouse of the supplier company is remote from the office, then the representative of the trade organization (materially responsible person) is issued a document for receiving the goods, according to which material assets will be released to him in the warehouse. In the absence of goods in the warehouse in the required quantity, the recipient is issued a new document - an invoice, which indicates the actually released quantity of goods. IN invoice is indicated :

ü number and date of issue;

ü the name of the supplier and buyer;

the name and short description goods;

ü quantity of goods;

ü The price and total value of the goods (including VAT), value added tax must be indicated on a separate line.

The invoice must be issued in 4 copies, the first two remain with the supplier (in the warehouse and in the accounting department), the remaining two are transferred to the buyer (in the accounting department and the materially responsible person). The waybill must be certified with the seals of the supplier and the recipient and the signatures of the materially responsible persons (one released the goods, the other accepted).

If the goods are in intact containers, then acceptance can be carried out by the number of places, gross weight or by the number of trade units and markings on the container. If the actual presence of the goods in the container is not checked, then it is necessary to make a note about this in the accompanying document.

If the quantity and quality of the goods correspond to the data specified in the shipping documents, then the accompanying documents (waybill, waybill and other documents certifying the quantity or quality of the goods received) are stamped by the buyer organization, which confirms the compliance of the accepted goods with the data specified in accompanying documents. The financially responsible person who accepts the goods puts his signature on the shipping documents and certifies it with the round seal of the trade organization.

To register the acceptance of goods in terms of quality, quantity, weight and completeness in accordance with the rules for the acceptance of goods and the terms of the contract, The act of acceptance of goods (form No. TORG-1), co appointed by members admission committee authorized by the head of the organization. Acceptance of goods is made according to actual availability.

The number of copies of the act drawn up and the completeness of the attached documents is determined in each specific case.

To register the acceptance of inventory items that have quantitative and qualitative discrepancies with the data of the supplier's accompanying documents, the following documents are used:

An act on the established discrepancy in quantity and quality upon acceptance of inventory items (form No. TORG-2), drawn up for domestic goods in four copies;

- Act on the established discrepancy in quantity and quality upon acceptance of imported goods (form No. TORG-3) drawn up for imported goods in five copies.

Note!

If, at the time of acceptance of the goods, a discrepancy between the gross weight and the weight indicated in the accompanying documents is revealed, the buyer must not open the container and packaging. If, with the correct gross weight, the shortage of goods is established during the check of the net weight or the number of trade units in individual places, the buyer has the right to suspend acceptance of the rest of the goods. The container, the packaging of the opened places and the goods that were in them must be preserved and then handed over to the representative of the sender's organization.

· Act on the acceptance and transfer of fixed assets (except for buildings, structures) (form No. OS-1);

· The act of acceptance and transfer of groups of fixed assets (except for buildings, structures) (form No. OS-1b).

The acts are approved by the heads of the recipient organization and the delivering organization and are drawn up in at least two copies. The act must be accompanied by technical documentation relating to this item of fixed assets.

In the process of carrying out economic activities, material assets enter warehouses and storerooms not only from suppliers. Their internal movement is also carried out from the departments of the organization to storerooms and warehouses. Paragraph 57 of the Guidelines No. 119n established that that the delivery by departments of materials to warehouses should be documented by waybills for the internal movement of materials in cases where:

· products manufactured by departments of the organization are used for internal consumption in the organization or for further processing;

Materials are returned by departments of the organization to the warehouse or shop storeroom;

· the delivery of production waste products (performance of work), as well as the delivery of defects;

delivery of materials received from the liquidation (dismantling) of fixed assets;

other similar cases.

Operations for the transfer of materials from one division of the organization to another are also issued by waybills for the internal movement of materials.

Decree No. 71a has developed for these purposes form No. M-11 "Demand-consignment note" , applied in cases where material assets are transferred between structural divisions of the organization or between materially responsible persons.

The waybill is compiled by the financially responsible person of the structural unit that delivers the material assets. One of the two copies of the waybill serves as the basis for the delivery warehouse to write off valuables, on the basis of the second copy, the receiving warehouse takes these values ​​into account. The invoice is signed by financially responsible persons of both the delivering and receiving departments and is submitted to the accounting department to record the movement of materials.

It should be noted that the same waybills document the delivery to the warehouse of materials received on demand and unused materials, as well as the delivery of waste and scrap.

Paragraph 90 of Guidelines No. 119n determines that their release to warehouses (storerooms) of organizational units and construction sites is also considered as internal movement of materials.

In the event that the release of materials to divisions is carried out without indicating the purpose of the use of materials, such a release is also taken into account as an internal movement, and the materials are considered issued to the account of the division that received them. The department that received the materials draws up an act of expenditure for the actually consumed amount of materials. The specific procedure for drawing up an expense report, as well as a list of units that can apply it, is established by the organization. This act must include:

ü the name of the received materials;

ü quantity, accounting price and amount for each item;

ü number and (or) name of the order, product, product, for the manufacture of which the materials were used;

ü the number of manufactured products or the volume of work performed.

The drawn up act is the basis for writing off materials from the accountability of the unit that received them.

In case of movement of goods between structural divisions or financially responsible persons of the organization, in accordance with Decree No. 132, a Invoice for internal movement, transfer of goods, containers (form No. TORG-13) , drawn up in two copies by the materially responsible person of the warehouse or department that delivers inventory items. The first copy of the invoice remains in the delivering unit and serves to write off inventory items, the second is transferred to the unit that receives the values ​​and serves to take them into account.

The waybill is signed by the financially responsible persons of the deliverer and the recipient and is submitted to the accounting department of the organization to account for the movement of inventory items.

Within the organization, not only materials, goods, but also fixed assets are moved from one structural unit to another. For registration and accounting of such movements, the Invoice for the internal movement of fixed assets of the form No. OS-2, approved by Decree No. 7.

The waybill is issued by the transferring subdivision in triplicate, signed by the responsible persons of the structural subdivisions of the recipient and the deliverer. The first copy is transferred to the accounting department, the second one remains with the materially responsible person of the unit transferring the fixed asset, and the third copy is transferred to the unit receiving the fixed asset.

Data on the movement of fixed assets are entered in the inventory card or the book of accounting for fixed assets (forms No. OS-6, No. OS-6a, No. OS-6b).

Material assets can be issued from a warehouse to production, as well as in the event of their sale and disposal for other reasons.

The release of material into production is the issuance of materials from a warehouse, pantry directly for the manufacture of products, the performance of work and the provision of services, as well as for the management needs of the organization.

Depending on how the warehouse structure is organized, materials are released in accordance with established standards and in the appropriate units of measurement as follows:

ü either to the warehouses of the organization's divisions and from there directly to production - to sites, to brigades and to workplaces;

ü either directly to the subdivisions if they do not have warehouses.

Note!

Storekeepers release materials from the warehouse to strictly defined workers. Lists of persons who have the right to receive materials from warehouses, as well as samples of their signatures, must be agreed with the chief accountant of the organization and brought to the attention of materially responsible persons dispensing materials.

The release of materials into production from the warehouses of departments directly to sites, teams and workplaces is carried out in the manner established by the head of the department.

Let's consider what primary documents are issued for the issuance of materials from the warehouse.

Above, we noted that the issuance of materials is carried out in accordance with established standards, that is, the release of materials into production should be carried out on the basis of pre-established limits. Such limits are set on the basis of material consumption rates and production programs developed in the organization.

To register the release of materials according to the approved limits, apply Limit-fence card (form No. M-8). This document is also used for current monitoring of compliance with the established limits for the release of materials, and is also a supporting document for writing off material assets from the warehouse. The issue of the limit-fence card is carried out by the divisions of the organization, which are entrusted with the functions of supply or planning.

For each name of the material, two copies of the document are issued, one of which is transferred to the structural unit before the beginning of the month, and the other to the warehouse. As a rule, a limit-fence card is issued for a month, but if the movement of materials in an organization is small, then this document can be issued for a quarter. A separate limit-fence card is issued for each warehouse.

When issuing materials, the storekeeper notes in both copies of the document the date and quantity of the issued materials and displays the remaining limit according to the item number of the material. The storekeeper signs in the recipient's limit-fence card, and the recipient signs in the warehouse's limit-fence card.

After using the limit, the warehouse manager or storekeeper submits limit - fence cards to the accounting department. Regardless of whether the limit is used or not, at the beginning of the month all limit-fence cards for the previous month must be returned. If the card was issued for a quarter, it must be returned at the beginning of the next quarter.

Before the delivery of warehouse copies of limit-fence cards, the data contained in them is verified with the data of copies of the cards that are held by the recipients of material assets. The reconciliation is confirmed by the signatures of the warehouse manager (storekeeper) and the responsible person of the unit that received the materials.

To reduce the number of primary documents, it is recommended to issue a release of materials in Material accounting cards (form No. M-17). In this case, the limit-fence card is issued in one copy and, on its basis, the operation of the release of materials is carried out. The storekeeper signs in the limit-fence card, and the recipient of materials - in the material accounting card.

When registering the release of materials without issuing consumable documents, warehouse accounting cards at the end of each month are handed over to the accounting department according to the register. On the basis of the cards, the employees of the accounting service draw up the corresponding accounting registers, after which the warehouse accounting cards are returned to the warehouse.

Accounting for the return of materials not used in production is kept in the same form, and no additional documents are drawn up.

If necessary, with the permission of the head of the organization, the chief engineer or other authorized persons, an excess supply of materials is allowed, as well as the replacement of some types of materials with others. If the materials are issued in excess of the limit, the inscription "Over the limit" is made in the primary documents.

As a rule, in large organizations, centralized delivery of materials from the warehouses of the organization to the warehouses of departments and directly to the sites and workplaces of departments is carried out. In this case, a special operational document for vacation is drawn up - “plan-map”. It reflects the established limits and calendar deadlines for submitting materials to the departments. The plan-map form is not provided for by albums of unified forms of primary accounting documents and must be developed by the organization independently. On the basis of this document, the warehouse worker issues an invoice for the release of materials within the established limit. In this case, a requirement may apply - an invoice (form No. M-11), an invoice (form No. M-15).

In all primary accounting documents for the release of materials from warehouses and storerooms to the organization's divisions, the following must be indicated:

the name of the material;

ü quantity of material, its price and total amount;

ü purpose of the material (name of the order, product, product for the manufacture of which materials are issued, or the name of the cost).

The release of materials from the warehouse of the organization in case of their sale is carried out by warehouse workers on the basis of Invoice for the release of materials to the side (form No. M-15). This form is used to record the release of material assets:

ü third-party organizations on the basis of contracts and other documents;

farms of their organization located outside its territory.

The first copy of the invoice is transferred to the warehouse for the release of materials, and the second copy is transferred to the recipient of the materials.

The main document used to register the sale (release) of inventory items by a trade organization of a third-party organization is Waybill (Form No. TORG-12), approved by Resolution No. 132 and drawn up in two copies. The first one remains in the organization that delivers inventory items, and on its basis they are written off. The second copy is transferred to a third-party organization and is the basis for accepting inventory items for accounting.

When transporting goods by road, a waybill (form No. 1-T) is issued, approved by the Decree of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78 "On approval of unified forms of primary accounting documentation for accounting for the operation of construction machines and mechanisms, works in road transport" .

The procedure for issuing a waybill is also established by the joint Instruction of the USSR Ministry of Finance No. 156, the USSR State Bank No. 30, the Central Statistical Bureau of the USSR No. 354/7 and the Ministry of Autotransport of the RSFSR No. 10/998 dated November 30, 1983 "On the procedure for settlements for the carriage of goods by road."

According to paragraph 5 of this Instruction, the consignor is not entitled to transfer, and the transport organization to accept for transportation, goods that are not issued by waybills. This applies to all transportation performed by trucks, regardless of the terms of payment for its work.

It should be remembered that the waybill in accordance with paragraph 6 of the Instruction is the only document used to write off inventory items from shippers and take them into account with consignees, as well as for warehouse, operational and accounting.

The bill of lading (hereinafter referred to as CTN) is drawn up in four copies, but by agreement of the motor transport organization and the consignor, it can be drawn up in five copies. Each copy of the TTN must be certified by the signature, seal or stamp of the consignor.

the name of the consignee;

the name of the cargo;

ü Quantity, weight of the transported cargo, method of determining the weight;

ü type of packaging;

the method of loading and unloading;

ü the time the car was delivered for loading and the end time of loading.

In cases where it is not possible to list all the names and characteristics of the released inventory items in the TTN "Information about the Cargo", an invoice in the form No. TORG-12 should be attached to it.

In these cases, the bill of lading states that a specialized form is attached as a commodity section, without which the bill of lading is considered invalid and should not be used for settlements with consignors and consignees, as well as for accounting for the volume of transportation performed and for calculating wages for the driver.

If goods are transported by one vehicle to several recipients, then the TTN is issued for each consignment of cargo to each recipient separately.

As a rule, the TTN is issued by the consignor, but the agreement may provide for the issuance of the TTN and the motor transport organization that transports goods.

If the consignment note is issued by the consignor, then motor transport organizations have the right to check the information specified in the bill of lading, and the consignor and consignee are responsible for the consequences of incorrect, inaccurate and incomplete reflection of the information in the bill of lading.

Acceptance of goods for transportation is confirmed by the signature of the forwarding driver in all copies of the bill of lading, while the consignor does not have the right to demand that the driver accept the goods according to any other documents, except for the bill of lading.

The first copy remains with the consignor and is intended for the write-off of inventory items.

The second, third and fourth copies of the TTN are handed over to the driver, of which:

the second copy is handed over to the consignee and is intended for acceptance for accounting of inventory items;

the third copy is attached to the invoice for transportation and serves as the basis for the calculation of the motor transport company with the consignor (consignee);

the fourth copy is attached to the waybill and serves as the basis for accounting for transport work.

When delivering the cargo, the driver presents three copies of the TTN to the consignee, who certifies the receipt of the cargo with his signature and seal (stamp), simultaneously indicating the time of arrival and departure of the car in all copies.

The bill of lading consists of commodity and transport sections. The commodity section is used to write off inventory items from the consignor's warehouse and accept them for accounting by the consignee, the transport section is used to account for transport work and make payments for the services provided for the transportation of goods.

For more information on issues related to the organization of warehouse accounting for various inventory items, registration of receipt of material assets to the warehouse, internal movement and issuance of material assets, as well as storage of valuables in a warehouse, you can find in the book of the authors of CJSC "BKR INTERCOM-AUDIT" "Organization of warehouse accounting".

The well-known abbreviation of goods and materials is inventory, a whole block of funds called current assets, without which not a single production process can do. As a rule, stocks are the basis for processing materials into a product produced in a company. Let's talk about goods and materials: composition, accounting, movement and place in the strict hierarchy of the balance sheet.

Get to know TMC

The interpretation of this concept combines general information about inventories and includes several types of funds classified as follows:

Raw materials and materials;

Spare parts;

Semi-finished products of own production in warehouses;

Purchased and finished products;

Construction Materials;

Fuel and lubricants;

Returnable waste and useful residues;

Household inventory;

Container.

Inventory and materials are working capital, objects of labor used for household needs, consumed in the production process and increasing the cost of the product. Inventories are the most liquid (after funds) assets of a company. Term effective use materials does not exceed 1 year.

Inventory accounting

Like all assets, stocks must be accounted for, and for this purpose several balance accounts are provided and a number of unified primary documents and registers of synthetic accounting have been developed. In the balance sheet, goods and materials are accumulated in the second section "Current assets". It reflects the balance of inventories in monetary terms at the beginning and end of the reporting period.
Information about the availability of stocks in the balance sheet is the final result of the accounting work carried out, information about the dynamics of the movement of materials is reflected in primary documents and generalized registers - order journals and material accounting sheets.

Admission

Obtaining goods and materials is usually carried out as:

Acquisition for a fee from supplier companies;

Mutual exchange in barter transactions;

Free supply from the founders or higher organizations;

Posting of products produced on their own;

Receipt of useful residues during the dismantling of obsolete equipment, machine tools or other property.

Any receipt of stocks is documented. On the values ​​purchased from suppliers on invoices and invoices, in the pantry make up a receipt order f. No. M-4. It becomes the basis for entering information on the quantity and value of stocks in the warehouse accounting card f. No. M-17.

When deliveries are made without an accompanying invoice or when differences are identified in the cost or quantity of materials actually received with information in the documents, an act of acceptance f. No. M-7. It is compiled by a special authorized commission, which receives materials according to the actual availability and accounting prices. The total surplus is subsequently reflected as an increase in the debt to the supplier, and the identified shortage of goods and materials is the reason for making a claim to it.

The receipt of materials by the freight forwarder or other representative of the recipient company at the supplier's warehouse is formalized by issuing a power of attorney f. No. M-2 or M-2a - a document authorizing the receipt of goods and materials on behalf of the enterprise. For the arrival of materials of own production in the pantry, they make up a requirement-invoice f. No. M-11.

Useful residues coming from the dismantling of production equipment, buildings or other assets are credited to the warehouse according to the act f. No. M-35, which indicates the object of dismantling, the quantity, price and cost of incoming returnable waste.

Features of pricing in accounting for materials

The issued documents for the receipt of goods and materials are transferred to the accountant who maintains the appropriate records. The accounting policy of the enterprise accepts one of the two existing options for the cost accounting of inventories. They can be accounted for at actual or discount prices.

Actual prices of goods and materials are the amounts paid to suppliers in accordance with the agreements concluded, reduced by the value of refundable taxes, but including the payment of costs associated with the purchase. This method of accounting is used mainly by companies with a small range of reserves.

Accounting prices are set by the enterprise independently in order to simplify the accounting of expenses. This method is preferable if there are many names of values ​​in the enterprise. Let's look at the differences between prices on the given examples.

Example #1 – accounting when applying actual cost

OOO "Argo" purchases office supplies for the total amount of 59,000 rubles including VAT. The accountant takes notes:

D 60 K 51 - 59 000 - invoice paid.
D 10 K 60 - 50,000 - posting of goods and materials.
D 19 K 60 - 9,000 - VAT on purchased stocks.
D 26 K 10 - 50,000 - write-off of goods and materials (products issued to employees).

Discount prices

This method involves the use of balance sheet account No. 15 "Procurement / purchase of goods and materials", the debit of which should reflect the actual costs of purchasing stocks, and the credit - their accounting price.

The difference between these amounts is deducted from the account. 15 per count. No. 16 "Deviations in the cost of goods and materials." The total differences are written off (or reversed with negative values) to the accounts of the main production. When selling stocks, differences from the variance account are reflected in the debit account. 91/2 "Other expenses".

Example #2

PJSC "Antey" purchased paper for work - 50 packs. In the supplier's invoice, the purchase price is 6,195 rubles. with VAT, i.e. the price of 1 package is 105 rubles, with VAT - 123.9 rubles.

Accounting entries:

D 60 K 51 - 6,195 rubles. (payment of invoice).
D 10 K 15 - 5,000 rubles. (paper posting at discount price).
D 15 K 60 - 6,195 rubles. (actual price fixed).
D 19 K 60 - 945 rubles. ("input" VAT).

The accounting cost was 5,000 rubles, the actual cost was 5,250 rubles, which means:

D 16 K 15 - 250 rubles. (the amount of excess of the actual price over the accounting price is written off).

D 26 K 10 - 5,250 rubles. (the cost of the paper transferred to production is written off).

At the end of the month, deviations taken into account in the debit of the account. 16 are debited to expense accounts:

D 26 K 16 - 250 rubles.

Storage of goods and materials

Not always stored values ​​are reflected in balance sheets as acquired. Sometimes a company's storerooms store materials that don't belong to it. This happens when warehouse space is rented out to other enterprises or when goods and materials belonging to other companies are accepted for safekeeping, that is, they are only responsible for the safety of goods and materials.
Such materials do not participate in the production process of the organization and are accounted for in the balance on account 002 “Inventory and materials accepted for storage”.

The transfer of goods and materials for safekeeping is formalized by drawing up appropriate agreements that fix all the main conditions of the contract: terms, cost, circumstances.

Disposal of goods and materials

The movement of materials is a normal production process: they are regularly released for processing, transferred for their own needs, sold or written off in case of emergencies. The release of stocks from the pantry is also documented. Accounting documents for disposal are different. For example, the transfer of limited materials is issued with a limit-fence card (f. M-8). When consumption rates are not established, vacation is made on demand-invoice f. M-11. The implementation is accompanied by the issuance of an invoice f. M-15 for the release of goods and materials on the side.

Valuation of goods and materials on vacation

When releasing stocks into production, as well as during other disposals, goods and materials are evaluated using one of the methods, which is mandatory stipulated by the company's accounting policy. They are applied for each group of materials, and one method is valid for one financial year.

Evaluate goods and materials by:

The cost of one unit;

Average cost;

FIFO, i.e. at the price of the first materials at the time of purchase.

The first of these methods is used for stocks used by companies in an extraordinary way, for example, when producing products from precious metals, or with a small range of material groups.

The most common way is to calculate the price at the average cost. The algorithm is as follows: the total cost of a type or group of materials is divided by the quantity. The calculation takes into account the inventory balances (quantity / amount) at the beginning of the month and their receipt, i.e. such calculations are updated monthly.

In the FIFO method, the cost of materials at disposal is equal to the value of the purchase price over time in more than early dates. This method is most effective under the condition of rising prices and loses its relevance if the emerging situation provokes a fall in prices.

Accounting records upon disposal of goods and materials

D 20 (23, 29) K 10 - transfer to production.
D 08 K 10 - leave for construction in a household way.
D 91 K 10 - write-off upon sale or gratuitous transfer.

Analytical accounting of goods and materials is organized in places of storage, i.e. in pantries, and is a mandatory maintenance of accounting cards for each item of materials. Responsible persons are storekeepers, and supervisors are accountants. At the end of the month, the storekeeper displays the inventory balances on the cards, where they indicate the movement, opening and closing balances, the accountant compares them with the documents and certifies the correctness of the storekeeper's calculations by handwriting in a special column of the card.

In accounting, on the basis of documented transactions, the accountant displays the balance of inventories in value terms, which is recorded in the second section of the balance sheet as the cost of goods and materials. A breakdown of the balances for each position is given in the material accounting sheet.

Successful operation of the enterprise consists of the total impact various factors and competent performance of key functions. It should be noted that the correct accounting of goods can be attributed to one of the main conditions for the stable operation of the company.

Inventory control

This concept is used to determine the constant quantitative and varietal accounting carried out in the warehouse. Without accounting, it is difficult to ensure their safety. For such a process, a material inventory card is used, which is a form approved by law for recording the movement of materials of a particular type, size and grade in the warehouse. They are filled in for each item number of the material. They are managed by a financially responsible person, such as a warehouse manager or storekeeper.

Before entrusting the storekeeper with the material reserves of the enterprise, as a rule, an agreement is concluded with him. It describes the types of work that the employee performs and the degree of responsibility in case of loss or damage to products stored in the warehouse.

Organization of warehouse accounting

A well-organized process of accounting for materials placed on the territory of the warehouse is a very important and necessary segment of the organization's activities. For the efficient operation of the warehouse, two common accounting systems are used: batch and sorted. But no matter what choice is made, financially responsible employees will keep records of the company's products in kind. This procedure carried out through the use of incoming and outgoing commodity orders.

If we take into account the information contained in the manuals on accounting for the company's inventories, we can conclude that the analytical accounting of inventories is carried out using the balance method or negotiable invoices. With these approaches, accounting is carried out in the context of each storage location, as well as within them with the fixation of item numbers, various product groups, synthetic and sub-accounts.

Using cards

Warehouse accounting of materials, the basis for which are turnover sheets, most cases involves the use of the above two methods. This allows you to optimize the work of the warehouse and achieve more high level productivity.

In the first option, a warehouse accounting card is used, which is opened for each type stored in the warehouse. It displays quantitative-sum data, which, in fact, is the movement of materials. The basis for filling out such cards are primary accounting documents.

Keeping stock records with the help of cards also involves displaying balances on the first day and calculating the turnover for the month. With the help of such documentation, turnover sheets are compiled for each warehouse separately. In addition, the data of those cards that are in the accounting department are checked against the documentation in the warehouse.

It is also possible that the accounting cards are not maintained in the accounting department. In this case, outgoing and incoming documentation is grouped by item numbers. After that, with the help of these documents, the results for the month are calculated, and the data on expenses and receipts are recorded separately. Further, this information is displayed in the turnover sheet. Those balances that were displayed in these statements are compared with the balances recorded in the accounting cards in the warehouse.

balance sheet

This form of inventory accounting differs from the previous one. The key difference is that there is no qualitative and total accounting in the context of goods and materials in the accounting department. Turnover statements, respectively, are also not compiled.

With this type of organization of the work of the warehouse, it is carried out in the context of sub-accounts, product groups and balance sheets, which are used to account for inventory items exclusively in monetary terms. Accounting is carried out by financially responsible persons. For this process, the inventory ledger or appropriate journal is used.

As for the accounting department, it is engaged in the acceptance of primary accounting documentation from financially responsible persons and subsequently checks the received data. When the reconciliation process is completed, those balances of materials that were recorded on the first day are transferred to the balance sheet.

batch accounting

Trade and warehouse in this case are organized in such a way that a specific batch of goods is stored separately. And for each of them, the storekeeper writes out a batch card in two copies. A special book is used to register such cards. In this case, it is the number of the accepted batch that is the registration number in this book. After entering the necessary information, one copy is transferred to the accounting department, and the other remains in the warehouse and performs the function of a warehouse accounting register.

It is worth noting the fact that goods and materials of the same name are determined as a batch. This product must be supplied by one supplier. As for the number of deliveries, there may be several.

When filling out the batch card, the warehouse worker must indicate the date of compilation, its number, the time of filling out the act of receiving the goods, the mode of transport, the details of the supplier, the number and date of the invoice, the name of the product, the place of departure, as well as the mass and grade.

Warehouse accounting of materials, which uses the batch method, implies the reflection during the release of the goods of the date of this action, the number of the consumable commodity document, the mode of transport, the name of the recipient, the quantity and grade of products sold. At the same time, the number of the batch card is indicated in the expense document.

When all the stocks of a particular batch are used up, the warehouse manager and the merchandiser put their signatures on the card and transfer it to the accounting department, where it will subsequently be checked.

It is possible that during the inspection a shortage will be revealed. In this case, inventory accounting implies the following actions: the accountant, before the next inventory, writes off the shortage to distribution costs, but only on condition that it was within the limits of natural loss. If the norms were exceeded, then the shortage should be recovered from those persons who are financially responsible for the products stored in the warehouse.

It is also worth considering the information that the batch inventory system includes for a fully used batch of goods and materials.

How are warehouse journals used in sort accounting?

If this method of accounting is used, then the storekeeper opens one or more pages in the commodity journal for each variety and product name. A separate card may also be entered. The number of pages depends on the volume of operations carried out on receipt and consumption.

In the title of the card or page of the magazine, you must indicate the article, name, variety and other features that distinguish a particular product. The remaining space on the page is used to reflect the receipts, expenditures and balances of products.

Name, price, quantity, units of measurement of goods and materials;

The number and date of the documents that were used during the issuance and receipt of products;

Storage.

In order for the goods to be accepted for storage and subsequently issued, it is necessary to certify the relevant documentation with the signatures of the storekeeper and the warehouse manager.

Properly organize warehouse accounting of a quantitative type, in which the movement and balances of products are recorded, various types of commodity magazines will help, with the help of which inventory items are kept in storage places, as well as fixing their consumption. Such information can also be displayed in the form of statements.

How is inventory markdown carried out?

Trade and storage are inevitably associated with such phenomena as the obsolescence of goods, as well as a decrease in demand for them or loss of quality. These issues cannot be ignored and the markdown process is used to address them effectively. For its registration, you will need an act of markdown of material and commodity values.

It must be drawn up and signed in two copies. This is done by responsible persons representing a special commission. One copy remains with the warehouse manager (it must be kept), the second is sent to the accounting department. In some situations, one copy may be attached to the delivery note. This is done for the subsequent transfer of this document to an organization engaged in the sale of discounted goods, or for the purpose of returning it to the manufacturer.

Warehouse management systems

One of the key tasks of any business is the automation and optimization of all internal processes of the enterprise. This will save time and improve the quality of service.

Warehouse is no exception. In order to speed up various processes related to the receipt and consumption of goods, a warehouse accounting program is used. She may have different kind and structure, but the functions of such software remain unchanged.

These are the following possibilities:

Distribution of products in the warehouse by storage cells, batches and responsible persons;

Possibility of dynamic recalculation of warehouse balances;

Tracking of goods along the routes of movement;

The use of various methods of forming the price of goods;

Inventory and subsequent generation of up-to-date reporting according to its results;

Formation of receipt and warehouse orders;

Revaluation of goods due to the influence of various factors that form its value;

Warehouse management.

A well-designed warehouse accounting program allows you to organize the efficient operation of a transit warehouse, as well as storage facilities that have a general purpose. It is also practiced to use an electronic analogue of a warehouse accounting card, which has all the relevant filters. We are talking about tracking information in the following areas:

The currency used to pay for the goods (according to the collation sheet, the act of surplus and shortage, the sheet of actual availability, etc.);

Batch of products, terms of its storage, expiration date of certificates;

Various types of operations with goods and materials;

Special purpose;

Regrading;

Financially responsible persons;

Operations of staffing and dismantling of material assets in a warehouse.

As a rule, such automated warehouse accounting is finalized by the developer, taking into account the individual characteristics of the business of a particular client.

Current programs

Various software can be used to effectively organize the work of the warehouse. But one of the most popular options is "1C Warehouse Accounting". This software has certain advantages that attract many companies that integrate this program into their warehouses.

The key features are as follows:

Fast and timely accounting of material assets, their arrival and movement;

Accurate management of all warehouse documentation;

Timely and convenient maintenance of a warehouse journal (cards);

Availability of all necessary tools for the correct inventory;

Representation and processing of the warehouse system.

With the help of this software, you can qualitatively cover several areas of economic activity of the enterprise. We are talking about managing sales rules, stocks, finances, purchases and delivery of goods. The main advantages of "1C" include the ease of use of the program, the possibility of its correction taking into account the needs of a particular organization and full compliance with the norms of Russian legislation.

If you wish, you can use other programs: "Super Warehouse", "Goods-money-goods" and others.

Conclusion

Obviously, the work of the warehouse plays an important role in building the effective operation of the company. Therefore, the quality of service, the speed of delivery and the state of the sales process as a whole depend on the level of organization of warehouse functions. Thus, any company interested in the successful construction of a sales cycle and delivery of products must organize the accounting of goods in a quality manner.

Accounting for inventory items (inventory and materials) is carried out on the basis of primary documents (Article 9 of the Federal Law No. 129 of November 21, 1996). It must fit all regulations. There are accounting rules approved by various Methodological Instructions and Resolutions.

What are goods and materials in accounting?

TMC is a statistic. It may include:

• Productive reserves.
• Unfinished production.
• Remaining finished product.

The accountant is obliged to reflect all business transactions with goods and materials: receipt, movement within the enterprise, write-off.

Accounting methods for goods and materials

Accounting methods are prescribed in Guidelines No. 119.

varietal method

Accounting is carried out using cards of a varietal type. They record the presence of objects, as well as their movement. Paragraphs 136-140 of the Guidelines describe the features of the method. Accounting can be done in the following ways:

• Quantitative-sum. It is assumed that numerical and total accounting is simultaneously introduced in warehouses and accounting. In this case, item numbers of goods and materials are used.
• balance. It is assumed that only quantitative accounting by types of goods and materials is introduced at warehouses. Accounting also uses sum accounting. It is used in terms of money. Quantitative accounting is carried out on the basis of primary documentation. In this case, cards, books for warehouse accounting are used. After the end of the reporting year, the primary documentation must be submitted to the accounting department.

The varietal method is used when the storage of goods and materials is carried out by name and variety. This does not take into account the time of delivery of valuables, their cost. A separate inventory card is created for each item. One nomenclature differs from another in the following ways:

• Product brand.
• Sort.
• Measuring unit.
• Colors.

The cards will be valid throughout the year. They should contain all the information about the accepted object. They must be registered in the relevant register. After that, individual numbers are affixed to the cards. The registration must be handled by the accounting department. If the entire sheet of the card is full, new sheets are opened. They definitely need to be numbered.

NOTE! All entries made in the cards must be supported by primary documentation.

Pros and cons of the varietal method

The varietal method has the following advantages:

• Saving storage space.
• Quick inventory management.

However, there are significant drawbacks - the difficulty in classifying goods of the same variety at different prices.

batch method

The batch method assumes an accounting procedure similar to the varietal method. The difference lies in the fact that each batch of goods and materials is registered separately. About the batch method is written in paragraph 242 of the Instructions. It is used both in the warehouse and in the accounting department. Assumes separate storage of each party. For each of the lots there must be an appropriate transport document.

IMPORTANT! Products that were transported by one transport, goods with the same name and simultaneous receipt from a single supplier - all this can be considered a single batch.

The batch must be registered in the inventory receipt journal. She is assigned an individual registration number. It is used to put marks in the expenditure documentation. The registration number is placed next to the names of goods and materials. Two party cards must be revealed. One will be used in the warehouse department, the other - in the accounting department. The form of the card is determined by the type of product.

Pros and cons of the batch method

The technique has the following advantages:

• Determining the totals of the party consumption without inventory.
• Increased control over the safety of goods and materials.
• Reduction of losses of the enterprise.

But there are also disadvantages:

• Irrational use of warehouse space.
• There is no possibility of operational control of goods and materials.

The choice of a specific method will depend on the priorities of the enterprise, the size of the warehouse.

Inventory accounting

Accounting is carried out on the basis of primary documentation drawn up in a unified form.

Admission

Write-off

Write-off of goods and materials is a necessary procedure that ensures that the actual amount of valuables corresponds to that recorded in accounting documents. For registration, an act of write-off is drawn up. The values ​​indicated in it are not subject to further application. The document is approved by the head. In the act, you must specify all the information about the write-off object: weight, number, reason for disposal.

The task of an accountant is to reflect the value of written-off values. It can be determined by the following methods:

• At an average cost.
• At the cost of an individual item.
• FIFO (at the price of the first received or manufactured batch).

IMPORTANT! If the write-off is made due to the fact that the value is obsolete, then the act is not drawn up.

Write-off transactions

The following postings can be used for write-offs:

• DT20 KT10.
• DT23 KT10.
• DT25 KT10.

NOTE! Upon disposal, both the value of the value and the depreciation charges on it are written off from the balance sheet account.

Write-off example

When writing off office equipment in accounting, the following entry appears:

• DT 0 401 10 172; CT 0 101 34 410. Write-off of office equipment due to wear and tear.
• DT 0 104 34 410; CT 0 101 34 410. Write off accumulated depreciation.
• DT 0 105 36 340; CT 0 401 10 172. Posting of parts containing precious metals.

Retirement accounting is kept in a special journal.

Country support:
Operating system: Windows
Family: Universal Accounting System
Purpose: Business automation

Accounting for the movement of material assets

The main features of the program:

Supports working with money in any currency

All departments of the organization can work in a single information system via the Internet

The program shows the current balances in real time on any cash desk or bank account

You will be able to maintain full-fledged financial accounting: keep income, any expenses, see profits and view various analytical reports

You will form a single database of customers and suppliers with all the necessary contact information

You will be able to plan cases for any client

The program will allow you to plan expenses for a certain period

You will always have all detailed reporting for each cash register or account in any currency "at hand"

All financial movements will be under your complete control. You can easily track what you spend the most money on for any period

The program will show you the statistics of savings or overspending for your items

Visualization of profit dynamics will help you easily analyze the company's profitability

Separation by access rights is supported. Each employee will see only what he is supposed to see

Integration with the latest technologies will allow you to shock customers and deservedly gain a reputation as the most modern company

Reserve
copying

Payment
terminals

Application
for staff

Application
for clients

You can quickly enter the initial data necessary for the program to work. For this, convenient manual entry or data import is used.

The interface of the program is so easy that even a child can quickly figure it out.

Language of the basic version of the program: RUSSIAN

You can also order the international version of the program, in which you can enter information in ANY LANGUAGE of the world. Even the interface can be easily translated by yourself, since all the names will be placed in a separate text file.

Accounting for the movement of material values ​​is vital for any organization, especially if its activities are closely related to finances. For the qualitative implementation of this stage, it is important to choose a suitable program for accounting for the movement of inventories. When keeping records of the use of material resources, the Universal Accounting System program, which has been developed and improved for several years, will be indispensable. Accounting for the movement of inventory items with this software will become simple and efficient.

The program for accounting for the movement of material production stocks is able to work in multi-user mode, simultaneous connection does not affect the speed of work or its productivity. You can connect to the system for recording the movement of inventories from anywhere in the world via a local network or via the Internet. Various reports may be required in the process of accounting for the use of material reserves, and USU is ready to provide you with any processed information in the form of visual tables and graphs.

When taking into account the use of material assets, it is possible to generate a variety of documentation that is filled out independently, provided that the data was entered into the system earlier. It's never too late to start keeping track of your inventory usage - we offer you to try out USS for free by downloading a demo version of the software.

The control and management program can be used by:

• Any public company;
• Private company;
• Individual entrepreneur;
• Self employed;
• and so on.

Video programs for accounting for the movement of material assets

After watching the following video, you can quickly get acquainted with the capabilities of the USU program - the Universal Accounting System. If you can't see the video uploaded to YouTube, be sure to email us, we'll find another way to show the demo!

Possibilities of control and management of the movement of material assets

• The program for accounting for the movement of material assets is incredibly convenient to use on a daily basis;
• The interface of the program for accounting for the movement of material reserves of each user is configured individually;
• The system provides several dozens of bright, unobtrusive and eye-pleasing themes;
• In the system of accounting for the movement of material assets, it is possible to quickly export or import selected data in a user-friendly format - this function is used to transfer information from or to other systems;
• All records for accounting for the use of material resources are protected from their simultaneous editing and modification;
• You won’t be able to delete the record just like that - the program will require you to enter the reason for deleting the record;
• All changes in accounting for the movement of material assets are tracked and can be displayed in a special Audit report;
• The search can be performed by many criteria at once, records can be grouped or sorted;
• Technical support ensures the proper functioning of the system at any time;
• Each generated report on accounting for the movement of material assets can be printed by pressing a hot key;
• The user account is individual and protected by a password in the program for accounting for the movement of inventory items;
• You can connect to the program remotely;
• Several people can connect to the system at the same time;
• The system for accounting for the movement of material production stocks is blocked independently without long-term user participation;
• You can purchase the system very easily if you contact us right now using the specified contacts.