home Accounting, auditing books Buhgaltersky Obl_k in the Budget Set - Geauga RT

Buhgaltersky Obl_k in the Budget Set - Geauga RT

6.4. Obl_k zapasіv warehouses that yogo s oblіkom phone reception in buhgalterії

Popredmetny Obl_k zapasіv zdіysnyuєtsya on skladі (at komorі) install. Vіdpovіdalnіst for priymannya, zberіgannya that vіdpusk materіalnih tsіnnostey pokladaєtsya on materіalno vіdpovіdalnih osіb. Materіalna vіdpovіdalnіst robіtnikіv that sluzhbovtsіv nastaє zgіdno s chinnim zakonodavstvom of labor. W Part rіalno vіdpovіdalnimi personages ukladaєtsya pismovy dogovіr about Povny іndivіdualnu materіalnu vіdpovіdalnіst osnovі odnoymennogo on standard contracts. In the Budget Set pismovі ABM Treaty Povny materіalnu vіdpovіdalnіst toil ukladatisya s zavіduvachami Gospodarstwa, pratsіvnikami scho vikonuyut robots s priymannya (vidachі) materіalnih tsіnnostey.

Admіnіstratsіya place the zobov'yazana stvoriti such pratsіvnikovі minds neobhіdnі for normalnoї robots that zabezpechennya zberezhennya materіalnih tsіnnostey; oznayomiti pratsіvnika s chinnim zakonodavstvom about materіalnu vіdpovіdalnіst robіtnikіv that sluzhbovtsіv for zbitki, zavdanі ustanovі and takozh chinnimi іnstruktsіyami, regulations that rules zberіgannya, priymannya, obroblennya, sale (vіdpusku) transported from abo zastosuvannya protsesі virobnitstva sent messages Yomou materіalnih tsіnnostey; provoditi in order vstanovlenomu іnventarizatsіyu materіalnih tsіnnostey.

Inventories toil zberіgatisya in spetsіalno pristosovanih primіschennyah (warehouses, Comoros), equipped with vagovimіryuvalnim priladdyam scho zabezpechuє tochnіst pіdrahunku kіlkostі priynyatih that vіdpuschenih materіalіv. Yakscho in ustanovі Je kіlka skhovisch (at vіddіlennyah, fіlіalah), then for cutaneous іz them zakrіplyuєtsya Pevnyi grupa materіalnih tsіnnostey. Shovischu prisvoyuyut number (code), yaky prostavlyaєtsya on vsіh pributkovih that vidatkovih documents. For zabezpechennya їh Shvidky priymannya that vidachі and takozh for holding reserves іnventarizatsії rozmіschuyutsya in a cabinet, in komіrkah, pіddonah s obov'yazkovim zaznachennyam materіalnih yarlikіv. In yarlikah vіdobrazhayut naymenuvannya stock, yogo brand, variety, rozmіr, item number, odinitsyu vimіru, tsіnu, normal stock.

Nadhodzhennya materіalіv oformlyuєtsya rozpiskoyu materіalno vіdpovіdalnoї individuals on documents postachalnika chi aktі (rahunki, nakladnі, inventory transportnіy overhead) toscho. In razі tsentralіzovanoї delivery materіalnih tsіnnostey priymannya їh pіdtverdzhuєtsya not tіlki rozpiskoyu materіalno vіdpovіdalnoї individuals in suprovіdnomu dokumentі postachalnika and the second die (Signet) byudzhetnoї install.

Making vіdpusku materіalіv Zi skladіv place the zdіysnyuєtsya on osnovі dokumentіv, zatverdzhenih kerіvnikom install. Vidatkovі document scho opisanі ranіshe for warehouse that priznachennyam mozhna ob'єdnati in Dvi group - razovі that nakopichuvalnі.

Taqiy Obl_k nazivaєtsya skladskim kіlkіsno chi-varietal. Vіn Mauger zdіysnyuvatis EYAD methods:

• kіlkіsno-sums;
• operational buhgalterskim.

Sutnіst kіlkіsno-sums method polyagaє in parallel vedennі reєstrіv kіlkіsno-sumovoї th kіlkіsno-sortovoї forms in dvoh structural pіdrozdіlah - at buhgalterії that on skladі. On skladі kіlkіsno-varietal Obl_k lead materіalno vіdpovіdalnі individuals have Knizі skladskogo oblіku zapasіv f. Number W-9, to yak cob zapisіv Got Booty framed vіdpovіdnim rank and the Same: storіnki numbered, їh Quantity zavіreno pіdpisami kerіvnika Install, head accountant that Signet skrіpleno for naymenuvannyami ґatunkіv that kіlkіstyu zapasіv (Table 6.4.). Leather recording zdіysnyuєtsya on pіdstavі pributkovo-vidatkovih dokumentіv, pіslya chogo vivodyatsya zalishki vіdpovіdnogo zapasіv mind.

On pіdstavі zaznachenih zapisіv materіalno vіdpovіdalna person zdіysnyuє analіz zapasіv materіalnih tsіnnostey i in razі vіdhilennya factuality zalishku materіalnih tsіnnostey od established norms and takozh viyavlennya neruhomostі okremih zapasіv povіdomlyaє about tsі Fakti postachannya service.

Pributkovo-vidatkovі document and komplektuє in mіru їh nadhodzhennya komіrnik i vіdpovіdno to grafіka dokumentoobіgu peredaє time s Making reєstrom priymannya-zdachі dokumentіv (f. Number M-13) to buhgalterії. In buhgalterії on pіdstavі Pervin dokumentіv lead book kіlkіsno-sums oblіku (f. Number H-6) chi kartka kіlkіsno-sums oblіku (f. Number G-7) (Table. 6.5), the book oblіku tvarin (f. Number H-8 ) (Fig. 6.1). In zaznachenih reєstrah іnformatsіya fіksuєtsya for analіtichnimi rahunkami scho vіdkrivayutsya for cutaneous naymenuvannyam (ґatunkom) zapasіv yak at tsіlomu on ustanovі so i h viokremlennyam kozhnoї obslugovuvanoї install (for tsentralіzovanih buhgalterіy). For danimi zaznachenih reєstrіv schomіsyachno skladaєtsya werewolf vіdomіst (f. Number H-11), in yakіy іnformatsіya schodo zapasіv formuєtsya for kіlkіstyu that vartіstyu schodo kozhnoї groupies analіtichnih rahunkіv, SSMSC in sukupnostі utvoryuyut danі for vіdpovіdnim rahunkom is synthetic. Vivedenі for cutaneous subrahunkom sumovі pіdsumki toil vіdpovіdati pokaznikam oblіku is synthetic.

table 6.4

A typical form number W-9

BOOK SKLADSKOGO OBLІKU ZAPASІV Materіalno vіdpovіdalna person - Lisova ML

Naymenuvannya materіalu Farba Bila

table 6.5

A typical form number W-7

Kartka KІLKІSNO-sums OBLІKU

Rakhunok 253/31 Gasoline A-95

Fig. 6.1. Driving kіlkіsno-sums method oblіku zapasіv

Pid hour perevіrki buhgalterієyu order of conducting book that danih skladskogo oblіku schomіsyachno held zvіryannya danih skladskogo th buhgalterskogo oblіku, about scho robitsya vіdpovіdny records in zaznachenomu reєstrі.

In okremih establish de nomenclature materіalіv small, zastosovuєtsya sproscheny varіant tsogo oblіku method. Vіdpovіdno to Demba materіalno vіdpovіdalnі individuals schomіsyachno zdayut materіalny zvіt time s Pervin dokumentatsієyu, yaky priymaєtsya, perevіryaєtsya, taksuєtsya, pіslya chogo staє reєstrom analіtichnogo oblіku (Fig. 6.2).

Fig. 6.2. Driving oblіku zapasіv for zvіtami materіalno vіdpovіdalnih osіb

We set the NASU Naukova, vischih The Teaching mortgages SSMSC toil zapasіv digit range, and have takozh tsentralіzovanih buhgalterіyah zastosovuєtsya Inshyj method oblіku inventory materіalnih tsіnnostey - operative buhgaltersky. Zgіdno s zaznachenim method buhgalterіya vіdkrivaє kartka chi books skladskogo oblіku (p. H-9 number, number M-12) is the vіdpovіdno to vstanovlenogo order peredaє їh pid rozpisku in zhurnalі reєstratsії chi reєstrі vidachі kartok zavіduvachevі warehouse (komіrnikovі).

In zaznachenih reєstrah on skladі zdіysnyuєtsya kіlkіsno-varietal method oblіku on pіdstavі Pervin dokumentіv. W metoyu zabezpechennya systematic control of pravilnіstyu Keeping skladskogo oblіku, yaky for zaznachenim method vistupaє bezposerednoyu warehouses buhgalterskogo oblіku, buhgalterіya place the systematic (once on Tyzhden, decade) conduct perevіrku svoєchasnostі, pravilnostі th povnoti decorated operatsіy s Ruhu zapasіv on skladі that prisutnostі materіalno vіdpovіdalnih osіb and takozh zdіysnyuє vibіrkovu perevіrku factuality zalishkіv, yak usually expensive chi defіtsitnih vidіv zapasіv. Pravilnіst zapisіv in kartka chi books pіdtverdzhuєtsya pіdpisom they pratsіvnika buhgalterії scho zdіysnyuvav perevіrku. Zaznachenі reєstri oblіku zberіgayutsya on skladі in kartotetsі.

We place the buhgalterії Obl_k zapasіv is played with tіlki in penny virazі for subrahunkami, GROUP zapasіv i materіalno vіdpovіdalnimi individuals in oborotnіy vіdomostі tіlki in pіdsumovanomu viglyadі (Fig. 6.3).

Fig. 6.3. Driving operational buhgalterskogo method oblіku zapasіv

Vzaєmozv'yazok mіzh kіlkіsno-varietal oblіkom on skladі that is synthetic in oblіkom buhgalterії zabezpechuєtsya for Relief vіdomostі oblіku zalishkіv zapasіv on skladі (f. Number M-14). Vaughn vіdkrivaєtsya buhgalterії in the whole Year of cutaneous warehouse (Comoros) that for the GROUP, pіdgrupami th s stock number zaznachennyam odinits vimіru, oblіkovih tsіn i zalishkіv from natural i penny virazі on skin Pershe number mіsyatsya. Uprodovzh mіsyatsya vіdomіst is staying in buhgalterії, vikoristovuєtsya for dovіdkovih tsіley. In kіntsі mіsyatsya Won peredaєtsya for entering danih about zalishki on kіnets mіsyatsya s kartok chi books in a warehouse. Pravilnіst Transferred danih pіdtverdzhuє pіdpisom person, yak perevіryaє - pratsіvnik buhgalterії.

In kіntsі mіsyatsya pіslya zaznachenih performing procedures to vіdomіst peredaєtsya buhgalterії for taksuvannya for cutaneous item number i pіdrahuvannya pіdsumkіv for subrahunkami, GROUP, materіalno vіdpovіdalnimi individuals. Zdobutі result zvіryayutsya s danimi oborotnoї vіdomostі, yak is played with at virazі penny. Installed pid hour zvіryannya totozhnіst pіd- tverdzhuє pravilnіst Keeping skladskogo oblіku that yogo tochnіst. Viyavlenі pid hour zvіryannya rozbіzhnostі usuvayutsya.

Operational cash basis Je naybіlsh Progressive, oskіlki zabezpechuє skorochennya trudomіstkostі oblіkovih robіt buhgalterії, daє zmogu zdіysnyuvati postіyny control zberezhennyam i nayavnіstyu zapasіv on skladі, sproschuє zvіryannya danih analіtichnogo th oblіku is synthetic.

In the minds vikoristannya PC, if vikoristovuєtsya method mashinnoї filing, zabezpechuєtsya Povny totozhnіst іnformatsіynih danih skladskogo th buhgalterskogo oblіku and otzhe problem trudomіstkostі popredmetnogo oblіku zapasіv vtrachaє his aktualnіst.