This page has been robot translated, sorry for typos if any. Original content here.

Accounting region - Sopko V.V.

B.3.5.7. Special features of the region of secondary materials and syrovini

Secondary materials and syrovina virobnitztva (stumps, trimming, shaving skinny), non-right marriage; material values, the prevalence of writing off the main concerns, but you can’t but have the same materials, sandy spare parts for this (metal, secondary synergy), there is a large amount of tires (second and foremost) .

Materials, which have been found on the side of the second-hand materials of the virobnitsva, include the brucht, the ganchrok, spare parts, the main parts, the small items and the identification number on the base number 12 (form No. 13). Overhead vipisyut also in the case of internal transportation of material values ​​from the warehouse to the warehouse for the workshop to the workshop. Overhead vipisyut at three primaries, one of them will turn to the workshop, like building materials, and two primaries will be given in the cards of the analitical region to transfer the groups of the warehouse region (komirnikov). There, tax bills, first-time customers are hired for stock numbers, and others are handed over to the business region.

Material values , we must have gone to the warehouse for rejection of violated materials, as well as materials, as well as spare parts on this data, but they can be sold and displayed as follows:

The debit of the subcategory "Inshі materіali"

Credit rahunka “Marriage at the job”.

B.3.5.8. Operational control of wisdom and material inventory in warehouses of enterprises

Operational control over the manifestation and the stock of materials in the warehouses of the company to check the account managers, systematically, for the schedule of the availability in the warehouses, at the commerce at the presence of the warehouse of the first registration, and the registration materially vidovidnymi persons.

Re-registering and reporting a surplus for leather operations of an account manager with his own signature at the official row of a card of a warehouse region.

The accountant and accountant fail to accept the task of the first documents behind the registry.

In case of specified factual evidence of materials, secure control over their sberbanks, as well as additional reserve norms, periodically failing to revalidate material values ​​by means of social inventory method.