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Card of stock accounting

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  Who is the developer?

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Card of stock accounting is a primary accounting document. It is used to control the movement of inventory items stored in the warehouse of enterprises and organizations. The execution of this document is included in the functions of storekeepers and other warehouse workers, who write it out both upon receipt and upon shipment of goods and materials. It must be filled in directly on the day of the transaction of the movement of stocks.

Today, there is no single, obligatory sample of the stock accounting card, so enterprises and organizations have the opportunity, at their discretion, to develop a document template and use it in their activities (sometimes they do this by ordering a print run of their own design forms or printing them on a regular printer). But most often, warehouse workers in the old fashioned way fill out the previously generally accepted form, which reflects all the necessary information about the supplier, consumer and inventory items.

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For each type of goods or materials, its own stock accounting card is filled out, which is then necessarily numbered in accordance with the numbering of the warehouse stock accounting card index. The card is accompanied by all the necessary accessories, consumables and invoices. The document can be written either by hand or completed on a computer. At the same time, regardless of how the data will be entered into it, it must necessarily contain a signature of the storekeeper, as a materially responsible person who is responsible for the safety of the property entrusted to them. It is not necessary to print on the document, since it refers to the internal document flow of the organization.

Inaccuracies in the stock accounting card must not be allowed, but if some mistake still occurs, it is better to fill out a new form, or, in extreme cases, carefully cross out the incorrect information and write the correct information on top, certifying the correction with the signature of the responsible employee. Likewise, it is unacceptable to draw up a document with a pencil - you can only do this with a ballpoint pen. After the end of the reporting period (as a rule, this is one month), the issued stock accounting card is first transferred to the accounting department of the enterprise, and then, like other primary documents, to the archive of the enterprise, where it must be stored for at least five years.

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The first section of the document contains: the stock accounting card number in accordance with the numbering of the warehouse stock accounting card index, the full name of the enterprise, the organization’s code, the date of the document. Then the structural unit that contains the product is indicated. Below is a table where the first column once again includes information (but more precisely) about the structural unit that is the recipient and custodian of the inventory data: its name, type of activity (storage), number (if there are several warehouses), specific place storage (rack, cell). Further details about the product are indicated: brand, grade, size, profile, item number (if such numbering is available). Then everything that concerns units of measurement is entered. Further, the cost of the product, the rate of its stock in the warehouse, the expiration date (if any) and the full name of the supplier are indicated.

The stock accounting card is an integral part of a business that specializes in the sale of various types of products that need constant monitoring. But managing a warehouse is not always an easy task, especially if you take into account the use of outdated methods, manually filling out paper versions or tabular forms, with a minimum set of options. Specialized software platforms are able to provide the required level of control and automatic filling of stock accounting cards much more efficiently. But most entrepreneurs are delaying the transition to automation because of the prevailing opinion that all programs have sky-high prices that are not elevated for small and medium-sized businesses.

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Card of stock accounting