Rating: 4.9. Number of organizations: 940

Countries: All
Operating system: Windows, Android, macOS
Group of programs: Business automation

Software USU

Accounting of stocks and goods

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  Who is the developer?

Program screenshot

Accounting of stocks and goods is carried out in order to control the use and movement of resources. Accounting operations of stocks and goods have a lot of difficulties, ranging from organizing warehousing, ending with monitoring compliance with consumption rates. The organization of accounting of stocks and goods is carried out directly by the management, and the effectiveness of the implementation of these processes from the general organizational structure of management at the enterprise. Unfortunately, in many companies there is a number of accounting problems due to factors such as delays in accounting, incorrect documenting, lack of control over the movement and storage of stocks and goods, the occurrence of cases of damage or theft of material values, unfair attitude of employees to fulfillment work responsibilities, making mistakes during accounting, etc. All factors affect the credentials used in reporting.

Who is the developer?

Materials typically come from vendors to the organization through purchase. There are also other ways of receiving materials into the organization: under a gift agreement; from founders as a contribution to the authorized capital; from one’s own production; under an exchange agreement; when dismantling fixed assets; as a result of inventory. Material assets accepted for safekeeping and tolling raw materials are stored and accounted for separately on off-balance sheet accounts. If the materials were received by the organization under an exchange agreement, then they are accepted at the market value of the property transferred in return, plus related costs. Stocks received as a contribution to the authorized capital are taken into account according to the monetary value agreed with the founders. Materials received free of charge, as well as those revealed during the accounting, received during the analysis of fixed assets, are accepted into accounting at market value.

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For companies that have the right to use simplified accounting methods, the following accounting rules apply: the company can value the purchased stock at the vendor price. At the same time, other expenses directly related to the acquisition of inventories are included in the composition of costs of ordinary activities in full in the period in which they were incurred; a micro-enterprise may recognize the price of crudes, stocks, goods, other expenses of production and preparation to sale of products and goods in the composition of expenses; companies other than microenterprises may recognize the costs of production and preparation for sale of products and goods as an expense in ordinary activities in full, provided that the nature of the organization does not imply significant stock balances. At the same time, significant balances of inventories are considered to be such balances, information on the presence of which in the financial statements of an organization is capable of influencing the decisions of users of the financial statements of this organization; the company may recognize expenses for the acquisition of inventories intended for management needs in the structure of expenses for ordinary activities in full as they are acquired (carried out).

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If you have special software requirements, order custom development. Then you won’t have to adapt to the program, but the program will be adjusted to your business processes!

Accounting of stocks and goods