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

Software USU

Accounting of goods at the warehouse

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The accounting of goods in the warehouse of the enterprise is responsible for monitoring and systematizing the production processes of the warehouse. It must meet all the requirements of rationality and accuracy. Competent accounting of goods and products in the storage of an enterprise during an operation must record this fact in the primary documentation. Such actions will help in the future to draw up analytics that will allow responsible employees to identify shortages of goods. Also, accounting is able to show which product is in great demand. Accordingly, high-quality accounting can increase the efficiency of accounting, and also put things in order in all work processes. In order for the accounting to be able to positively affect the quality of the warehouse functioning, the enterprise must adhere to different methods of its maintenance.

Goods are part of inventories that are purchased for the purpose of resale. The movement of inventories at the enterprise occurs during operations for the receipt of goods, movement, sale or release to production. The documentary registration of the above operations is carried out in order to prevent various violations and increase the discipline of financially responsible employees, which can be a storekeeper, a warehouse manager, a representative of a structural unit. All business transactions are accompanied by supporting documentation, which serves as primary accounting documents.

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The choice of warehouse maintenance method depends on the type of product and on the materials that are delivered there. In relation to these two factors, methods are batch and varietal. The chosen method will dictate how the inventory will be carried out in the warehouse. It is typical for the varietal method to focus only on the varieties of materials and their names. Such characteristics as their type, quantity and price are not accepted in the calculation. This method makes it possible to implement new receipts of materials for those that already exist in the enterprise. At the same time, a special accompanying accounting card is drawn up, which must include the type/brand, color/grade, the measurement units.

The accounting of goods and products in the storage of the enterprise by batch method is accompanied by consignment notes. Together with it, the consignments of goods received at the warehouse can be stored in a separate place with its individual number. The number must be tied exactly at the time of product delivery. Special product cards are entered in duplicate - for accountants and for a storekeeper. If the company has a computerized accounting program, then two copies are not necessary - it will only be enough to create an electronic record. It may be that the content of the goods for these parties may be different, but this will not interfere with the placement in the warehouse.

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What criteria for goods accounting in the warehouse can make a business more successful and efficient? Basically, there are three of them. One of them is the need to fill out the accompanying documentation every time the goods are moved. This must be done in order not to miss shortages or to reveal unreasonable excesses. Another criterion requires filling out the documentation in as much detail as possible, with all the details of the product. The third criterion is aimed at those companies that have multiple storage facilities at their disposal. They should be united by a common accounting system. Adherence to these three rules can ensure a strict order and profitability of an enterprise.

Warehouse accounting of goods is necessary to control the receipt, storage and disposal of goods and their payment. The accounting process takes into account the receipt, movement within the warehouse and the disposal of goods outside the warehouse in physical and value terms, using the data of commodity receipts and expenditures. Any movement of goods is strictly documented. The release of products is carried out according to invoices indicating the recipient, date of shipment, name, quantity and value. If defective goods are identified, a write-off certificate is drawn up. Warehouse documents are sent to the accounting department, where they are checked and registered, or written off. Accounting for the storage of goods is handled by financially responsible persons.

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Accounting of goods at the warehouse