By the beginning of carrying out inventory all account and receipt documents on inventory items are handed over in the accounts department and all inventory items which arrived on (our) my responsibility credited, and left are written off. Materially responsible ( person (:
The average daily rest is equal to the sum of the remains of quantity of goods per every day, divided into number of days of storage. The one-day turn is equal to the quantity of the goods realized for the inventory period divided into number of days in this period.
The following data are provided in inventories on the inventory items which are en route on each separate sending: the name, quantity and cost, date of shipment, and also the list and numbers of documents on the basis of which these values are considered on accounts of accounting.
1 The commission in the presence of the warehouse manager (storeroom) and other responsible persons checks the actual existence of inventory items by their obligatory recalculation, a preponderating or a peremerivaniye. It is not allowed to include in the schedule data on the remains of values according to responsible persons or according to the account without check of their actual existence.
At inventory of the invaluable and fast-wearing-out subjects which are given out in individual use to workers drawing up group inventories with the instruction in them persons, responsible for these subjects, on whom personal cards, with their receipt in the inventory are open is allowed.
Mutual offset of surplus and shortages as a result of regrading can be allowed only by way of exception for the same checked period, at the same checked face, concerning inventory items of the same name and in identical quantities.
goods, periods of storage are defined proceeding from date of receipt of each consignment of goods, date of holiday and date of inventory. If the analytical account a high-quality or quick and accounting (balance), average period of storage is defined by division of the average daily rest of goods into number of days of storage during the interinventory period.
2 the name of the overworking organization, the name of values, quantity, the actual cost according to the account, date of transfer of values to processing, numbers and dates of documents are specified In inventories on the inventory items transferred to processing of other organization.
The invaluable and fast-wearing-out subjects which became useless and are not written off do not join in the inventory, and the statement with the indication of time of operation, the reasons of worthlessness, possibility of use of these subjects in the economic purposes is drawn up. 2 Tara is entered in inventories by types, purpose and a qualitative state (new, being in the use, demanding repair, etc.).
By the beginning of carrying out inventory all account and receipt documents on inventory items are handed over in the accounts department and all inventory items which arrived on (our) my responsibility credited, and left are written off.
2 the name of the buyer, the name of inventory items, the sum, date of shipment, date of an extract and number of the settlement document are provided In inventories on the inventory items shipped and not paid in time by buyers on each separate shipment.
are checked in nature at (our) my presence and are included in the schedule in this connection I have no claims to the inventory commission we (have no). The values listed in the inventory are on (our) my responsible storage.
1 Inventory items coming to time of carrying out inventory are accepted by responsible persons in the presence of members of the inventory commission and are credited according to the register or the commodity report after inventory.
2 Inventory of the inventory items shipped, not paid in time by buyers, which are in warehouses of other organizations consists in check of validity of the registered sums on the corresponding accounts of accounting.
Accounting of distribution costs and production of trade enterprises has to provide timely, full and reliable reflection of the actual expenses, and also control of use of material, labor and financial resources.
Methodical recommendations define the uniform registration nomenclature of articles of distribution costs and production for the enterprises of wholesale, retail trade and public catering *, and also an order of formation of financial results.