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Chapter 10. Accounting for settlement transactions 10.1. Settlements with buyers and customers To account for settlements with buyers and customers, account 62 “Settlements with buyers and customers” is used. The debit of account 62 takes into account the debt of buyers, and the credit of account

It is difficult to overestimate the role that warehouse accounting plays in the accounting and management system of a modern enterprise. This book will be interesting and useful to readers whose professional activities are related to the company's warehouse management: storekeepers, accountants, economists, etc. The relaxed and accessible style of presentation, as well as a large number of visual illustrations, contribute to the quick and easy assimilation of the proposed material.

* * *

The given introductory fragment of the book Warehouse accounting on a computer. Best programs, including 1C 8.2 (A. A. Gladky, 2013) provided by our book partner - the company liters.

Chapter 1. The theory of warehouse accounting

What is a modern warehouse, what functions are assigned to it, what documents are used to document warehouse accounting events? This is covered in this chapter.

Modern warehouse like structural subdivision enterprises

The warehouse is an integral part of any modern enterprise. Even those business entities that are not engaged in production or trading activities, must have a warehouse: after all, somewhere it is necessary to store, for example, spare parts and components for computers and other office equipment, stationery and office supplies, fuel and fuels for the transport fleet, etc.

Purpose and main functions of warehouses

IN general case The concept of “warehouse” can be given the following definition:

A warehouse is a specially equipped room designed for receiving and storing incoming goods. material assets, to prepare them for consumption and release (sorting, picking, packaging, etc.) and for subsequent release to consumers. Enterprises need warehouses to create and maintain inventories (raw materials, materials, finished products, etc.), which are used in the process of conducting financial and economic activities. Therefore, special attention should be paid to the competent organization of warehouse accounting at any enterprise.

Despite the fact that different valuables are stored in different warehouses, the functions of warehouses are approximately the same. In general, they can be represented as follows:

Temporary placement and storage of inventory items;

Transformation of inventory flows;

Providing logistics services.

The function of temporary placement and storage of inventory items implies the need to perform work to place valuables in a warehouse, provide the necessary conditions for storing valuables, their safety, as well as remove valuables from storage places and release them from the warehouse.

The transformation of commodity and material flows represents the dissolution of some units of measurement of values ​​and the formation of others. A typical example is the formation of sets of values ​​by combining individual units into them, or vice versa - the disassembly of values. For example, there were five different wrenches that were stored and accounted for separately. After combining them into one set (set), they are counted together, and their separate consumption is impossible - the consumer can only receive a complete set of keys. Thus, instead of five separate values, one set (set) was formed, but total amount This will not affect the warehouse balance.

Providing logistics services means performing various types of related work, the need for which is determined by the specifics of a particular enterprise. Such work may include, for example, loading and unloading operations, delivery of released materials directly to the workshop, moving valuables inside the warehouse, etc.

Types of modern warehouses

Modern enterprises use a variety of warehouses in the process of carrying out financial and economic activities. These warehouses can be classified according to a number of characteristics.

For example, depending on the design of the warehouse, all warehouses can be divided into three groups: closed warehouses, open warehouses and semi-closed warehouses. Closed warehouses are those located in separate rooms under a roof. Semi-closed warehouses are only partially closed: for example, they only have a roof, or a roof and a couple of walls, etc. In open warehouses, valuables are stored in completely open spaces, without any buildings.

By functional purpose Warehouses are divided into: spare parts warehouses, customs warehouses, fuel warehouses, finished product warehouses, inventory warehouses, food warehouses, etc.

Some valuables are stored only when certain conditions are maintained in the warehouse: pressure, humidity, temperature, etc. On this basis, all warehouses are divided into warehouses with an artificially controlled environment and with an unregulated environment. In the warehouses of the first group, for example, many food products are stored (in particular, bulk products cannot be stored in rooms with high humidity), paper products, etc.

Based on the range of stored valuables, warehouses can be divided into specialized warehouses and warehouses with a mixed (universal) assortment. In warehouses of the first group, only valuables of a certain type are stored (for example, household chemicals or building materials cannot be stored in a food warehouse), while in warehouses of the second group the assortment can be mixed (building materials are often stored together with tools, spare parts or production equipment).

Based on the type of use, warehouses are divided into warehouses for individual use and warehouses for collective use (the so-called “hotel warehouses”). The first group includes warehouses that are used for storing inventory and other valuables by one enterprise (for example, enterprises’ own warehouses). The second group includes warehouses in which different enterprises and organizations can simultaneously store valuables (usually such a warehouse belongs to a large owner who rents it out to several enterprises).

Depending on the mechanization of warehouse operations, all warehouses are divided into four groups: non-mechanized (in such warehouses all work is performed manually), complex-mechanized, automated and automatic.

Documents used in warehouse accounting

Documentation is the main element of accounting (accounting, tax, management, warehouse, etc.) and is intended for continuous monitoring of economic processes. Primary documents occupy a key place in the documentation of any enterprise. What is a “primary document” and how does it differ from other documents?

The primary document is a document confirming the fact of commission business transaction and compiled by authorized representatives of the interested parties at the time of the transaction, and if this is not possible, then immediately after its completion. Based on this, we can conclude that, for example, a delivery note is a primary document, but a contract for the supply of goods or a receipt warehouse order is not.

ATTENTION

The primary document is necessary to reflect any warehouse operation in accounting. It is the legal basis for creating an account.

Standard forms primary documents are approved by law by the state and are mandatory for use by all business entities operating in the territory Russian Federation. Standard forms are distributed in the form of forms, which can be either paper or electronic.

In warehouse accounting, both primary and other documents are used. Let's take a closer look at the most common of them.

Warehouse card

A warehouse accounting card is necessary for quantitative accounting of valuables stored in a warehouse in natural units of measurement. Currently, in the Russian Federation, warehouse accounting cards in the M-12 form, which were approved back in the Soviet Union (Resolution of the USSR State Statistics Committee of December 28, 1989 No. 241), or materials warehouse cards in the M-17 form, approved by the resolution, can be used State Statistics Committee of Russia dated October 30, 1997 No. 71a.

At the top of the card the following information is indicated: the name of the company that owns the warehouse, individual number cards, name or number of the warehouse, detailed data on the stored value (name, brand, grade, item number, etc.), number of the rack and cell for this value, etc.

A list of incoming and outgoing transactions for a given value with the calculation of the balance based on the result of each operation is kept in the tabular part of the document. First, the date of entry and the number of the warehouse order or other document on the basis of which the entry is made, the serial number of the entry and the name of the supplier/buyer are indicated.

After this for incoming transaction the quantity of inventory items is indicated in the column Coming, and for an expense transaction - in the column Consumption. In a collumn Remainder the remaining value is calculated based on the results of this operation.

Then the employee responsible for maintaining warehouse records and who created this record must date and sign.

The actual amount of inventory in the warehouse must match the balance calculated after the last operation in the warehouse accounting card. The discrepancy between these data indicates that some operation was not reflected in warehouse accounting, or that there are other errors (for example, arithmetic) in warehouse accounting.

At large quantities receipt/expenditure transactions for a particular value can be recorded on several cards, stapled and stored together. All these cards must have the same number, since in fact this is one warehouse accounting card, which takes into account the same inventory items.

From time to time, the balances on warehouse cards are checked against accounting balances, which are kept by the accountant for this warehouse.

Warehouse orders and limit-fence cards

A receipt warehouse order is a document that records the receipt of inventory items in warehouse accounting. It, unlike an invoice, is not a primary document, and for its formation it is necessary to have another document: the same invoice, a statement of surplus, etc. In other words, no one has the right to issue an incoming warehouse order just like that, since it can only be issued on the basis of another document.

The incoming warehouse order indicates the name of the organization receiving the valuables and the name of the counterparty from which they arrived. Each receipt order must be numbered (this is usually done by the warehouse worker responsible for the posting of valuables). You must indicate the date of compilation receipt order(the date of the order is considered the date of receipt of the valuables at the warehouse), and the name (or number) of the warehouse to which the valuables were received. Also, the code of the accounting account is written on the order, on which the accounting department takes into account the values ​​​​received under this order (this code is reported to warehouse workers in the accounting department).

As for the warehouse receipt, it is not a mandatory document, and each enterprise decides for itself whether to use it or not. If a warehouse receipt order is not used, then other documents (limit receipt cards, invoices, etc.) can be used instead in warehouse accounting.

The warehouse receipt order is signed by the warehouse employee who released the valuables (usually the storekeeper) and the person who accepted these valuables.

Based on warehouse orders (instead of expenditure order another document may be used) appropriate entries are made in warehouse records cards.

Consignment note

The consignment note is the primary accounting document certifying the fact of acceptance and transfer of inventory items delivered by transport of the supplier, recipient or third party.

Currently, the Russian Federation uses consignment note forms 1-T, which was approved by Resolution of the State Statistics Committee of the Russian Federation No. 78 of November 28, 1997. The waybill is intended to record the movement of inventory items if their movement is carried out using road transport, as well as to pay for the transportation of these assets and to account for the transport work performed.

A properly executed waybill is a legally significant document, which is the basis for writing off inventory items from the shipper and for posting them to the warehouse at the consignee, and is also accepted for execution in warehouse, operational and accounting.

NOTE

Valuables received from abroad of the Russian Federation can be received on the basis of documents provided by the shipper, since the forms of shipping documents almost always differ in different countries.

The approved form of the consignment note does not always take into account certain specific features of the business entity or the cargo being transported. This may be typical for the pharmaceutical, chemical, defense industries, etc. In such cases, interested ministries, departments or concerns can, based on standard approved form 1-T to develop our own form of consignment note, which will take into account all industry and other features. After approval of this form by the relevant government agencies, it is approved and allowed for use.

As a rule, the consignment note is issued in four copies, three of which are handed over to the carrier’s representative, and he gives one copy to the consignee - on the basis of this copy, the consignee comes to the valuable warehouse. Another copy of the consignment note remains with the shipper: it will be used to write off the released inventory items from the warehouse. The third and fourth copies of the consignment note are transferred to the cargo carrier.

The consignment note form 1-T contains many details. But this does not mean that they all must be filled out: when preparing documents, business entities fill in the details, guided by their necessity.

Packing list

The consignment note is also intended for registration of release and acceptance of goods between different business entities; it is a consignment note. Its fundamental difference from the consignment note is that it does not reflect information about the transportation of valuables.

Currently, in the Russian Federation, consignment notes forms TORG-12 are mainly used, which was approved by Resolution of the State Statistics Committee of the Russian Federation No. 132 of December 25, 1998. A properly executed consignment note is a legally significant document, which is the basis for writing off inventory items from the consignor and for posting them to the warehouse at the consignee.

The consignment note is issued in two copies: one copy (the first) for the consignee, the second for the shipper.

In general, the procedure for issuing invoices largely coincides with the issuance of invoices. But the consignment note does not contain details intended for information about the carrier, vehicle, driver, container and number of cargo items, for calculating the cost of transport services, loading and unloading and other related work.

Internal movement invoice

Internal movement invoice is also a document used in warehouse accounting. The main difference between an internal movement invoice and a goods and transport invoice is that it is intended to document the movement of valuables within an enterprise: for example, from a warehouse to a workshop, from a workshop to a warehouse, etc.

When drawing up a document, the first thing to indicate is its date. In accordance with this date, the valuables will be written off from the sender and credited to the recipient. An undated internal movement invoice is invalid.

You must also indicate the document number. In this case, you can use both numbers and letters; letters can be used as a number prefix. Next, you should indicate the sender and recipient of the inventory items.

A list of transferred values ​​is formed in the tabular part of the document. For each value, you need to indicate its serial number in the list, item number, name, unit of measurement, quantity, price.

At the bottom of the invoice for internal movement are the summary data: total cost released inventory items, as well as the number of items in the document.

The invoice for internal movement is certified by the signatures of representatives of the sender and recipient of the valuables. The document is first certified by the signature of the responsible employee who authorized the release of valuables (this could be, for example, a warehouse manager). An employee of the enterprise who has accepted the valuables from the warehouse transfers them to the destination, and the employee who received these valuables signs the invoice for internal movement.

Acts on shortages, surpluses and write-off of inventory items

In any warehouse, it is impossible to exclude situations when a shortage or surplus of certain stored values ​​is discovered (this means shortages and surpluses identified by chance or as a result of a sudden inspection of the warehouse, and not based on the results of an inventory).

In order to capitalize surpluses, it is necessary to draw up a statement of surplus, and to write off shortages, a statement of deficiency is required. Both acts are primary documents and are mandatory for execution in warehouse and accounting.

The act of writing off inventory items is one of the primary documents on the basis of which inventory items are written off from the warehouse. Its fundamental difference from invoices is that valuables are written off not as a result of their release from the warehouse to the recipient, but for other reasons: expiration, theft, certification, hygienic studies, spoilage, etc.

The write-off act is prepared by a responsible employee of the enterprise (this could be a warehouse worker, accountant, economist, etc.), after which it must be approved by the head of the enterprise. The write-off of valuables under the act is carried out in the presence of a commission, the members of which must sign the act. The commission must include a financially responsible person from among the warehouse workers (for example, a warehouse manager).

A complete list of written-off values ​​is formed in the tabular part of the document. For each item in the list, the name of the value, its item number, unit of measurement, quantity, price and total cost of the item being written off are indicated. In a collumn Note You can give brief necessary explanations.

Below the table section in the line TOTAL The total value of the written-off valuables, as well as their total number of valuables in physical terms, is indicated in numbers and in words.

At the bottom of the document, the head of the enterprise determines how this write-off is made (at the expense of profit, at the expense of the guilty parties, attributed to expenses, etc.).

A properly executed write-off act is transferred to the accounting department for acceptance for execution and recording. First, the warehouse worker must carry out a document on warehouse accounting (i.e., enter data into warehouse accounting cards).

Privacy agreement

and processing of personal data

1. General Provisions

1.1. This agreement on confidentiality and processing of personal data (hereinafter referred to as the Agreement) was accepted freely and of its own free will, and applies to all information that Insales Rus LLC and/or its affiliates, including all persons included in the same group with LLC "Insails Rus" (including LLC "EKAM Service") can obtain information about the User while using any of the sites, services, services, computer programs, products or services of LLC "Insails Rus" (hereinafter referred to as the Services) and in during the execution of Insales Rus LLC any agreements and contracts with the User. The User's consent to the Agreement, expressed by him within the framework of relations with one of the listed persons, applies to all other listed persons.

1.2.Use of the Services means the User agrees with this Agreement and the terms and conditions specified therein; in case of disagreement with these terms, the User must refrain from using the Services.

"Insales"- Society with limited liability“Insails Rus”, OGRN 1117746506514, INN 7714843760, checkpoint 771401001, registered at the address: 125319, Moscow, Akademika Ilyushina St., 4, building 1, office 11 (hereinafter referred to as “Insails”), on the one hand , And

"User" -

or individual having legal capacity and recognized as a participant in civil legal relations in accordance with the legislation of the Russian Federation;

or entity, registered in accordance with the legislation of the state of which such person is a resident;

or individual entrepreneur registered in accordance with the laws of the state of which such person is a resident;

which has accepted the terms of this Agreement.

1.4. For the purposes of this Agreement, the Parties have determined that confidential information is information of any nature (production, technical, economic, organizational and others), including the results of intellectual activity, as well as information about methods of implementation professional activity(including, but not limited to: information about products, works and services; information about technologies and research works; data about technical systems and equipment, including software elements; business forecasts and information about proposed purchases; requirements and specifications of specific partners and potential partners; information related to intellectual property, and plans and technologies related to all of the above) communicated by one party to the other in writing and/or electronic form, clearly designated by the Party as its confidential information.

1.5. The purpose of this Agreement is to protect confidential information that the Parties will exchange during negotiations, concluding contracts and fulfilling obligations, as well as any other interaction (including, but not limited to, consulting, requesting and providing information, and performing other instructions).

2. Responsibilities of the Parties

2.1. The Parties agree to keep confidential all confidential information received by one Party from the other Party during the interaction of the Parties, not to disclose, disclose, make public or otherwise provide such information to any third party without the prior written permission of the other Party, with the exception of cases specified in the current legislation, when the provision of such information is the responsibility of the Parties.

2.2.Each of the Parties will do everything necessary measures to protect confidential information using at least the same measures that the Party uses to protect its own confidential information. Access to confidential information is provided only to those employees of each Party who reasonably need it to perform their official duties under this Agreement.

2.3. The obligation to keep confidential information secret is valid within the validity period of this Agreement, the license agreement for computer programs dated December 1, 2016, the agreement to join the license agreement for computer programs, agency and other agreements and for five years after termination their actions, unless otherwise separately agreed by the Parties.

(a) if the information provided has become publicly available without a violation of the obligations of one of the Parties;

(b) if the information provided became known to a Party as a result of its own research, systematic observations or other activities carried out without the use of confidential information received from the other Party;

(c) if the information provided is lawfully received from a third party without an obligation to keep it secret until it is provided by one of the Parties;

(d) if the information is provided at the written request of a government authority, other government agency, or local government body in order to perform their functions and its disclosure to these bodies is mandatory for the Party. In this case, the Party must immediately notify the other Party of the received request;

(e) if the information is provided to a third party with the consent of the Party about which the information is transferred.

2.5.Insales does not verify the accuracy of the information provided by the User and does not have the ability to assess his legal capacity.

2.6.The information that the User provides to Insales when registering in the Services is not personal data as defined in Federal law RF No. 152-FZ dated July 27, 2006. “About personal data.”

2.7.Insales has the right to make changes to this Agreement. When changes are made to the current edition, the date of the last update is indicated. The new version of the Agreement comes into force from the moment it is posted, unless otherwise provided new edition Agreements.

2.8. By accepting this Agreement, the User understands and agrees that Insales may send the User personalized messages and information (including, but not limited to) to improve the quality of the Services, to develop new products, to create and send personal offers to the User, to inform the User about changes in Tariff plans and updates, to send the User marketing materials on the subject of the Services, to protect the Services and Users and for other purposes.

The user has the right to refuse to receive the above information by notifying in writing to the email address Insales -.

2.9. By accepting this Agreement, the User understands and agrees that Insales Services may use cookies, counters, and other technologies to ensure the functionality of the Services in general or their individual functions in particular, and the User has no claims against Insales in connection with this.

2.10.The user understands that the equipment and software, used by him to visit sites on the Internet, may have the function of prohibiting operations with cookies (for any sites or for specific sites), as well as deleting previously received cookies.

Insales has the right to establish that the provision of a certain Service is possible only on the condition that the acceptance and receipt of cookies is permitted by the User.

2.11. The user is independently responsible for the security of the means he has chosen to access his account, and also independently ensures their confidentiality. The User is solely responsible for all actions (as well as their consequences) within or using the Services under the User’s account, including cases of voluntary transfer by the User of data to access the User’s account to third parties under any conditions (including under contracts or agreements) . In this case, all actions within or using the Services under the User’s account are considered to be carried out by the User himself, except in cases where the User notified Insales of unauthorized access to the Services using the User’s account and/or of any violation (suspicion of violation) of the confidentiality of his means of accessing your account.

2.12. The User is obliged to immediately notify Insales of any case of unauthorized (not authorized by the User) access to the Services using the User’s account and/or of any violation (suspicion of violation) of the confidentiality of their means of access to the account. For security purposes, the User is obliged to independently safely shut down work under his account at the end of each session of working with the Services. Insales is not responsible for possible loss or damage to data, as well as other consequences of any nature that may occur due to the User’s violation of the provisions of this part of the Agreement.

3. Responsibility of the Parties

3.1. The Party that has violated the obligations stipulated by the Agreement regarding the protection of confidential information transferred under the Agreement is obliged to compensate, at the request of the injured Party, the actual damage caused by such violation of the terms of the Agreement in accordance with current legislation Russian Federation.

3.2. Compensation for damage does not terminate the obligations of the violating Party to properly fulfill its obligations under the Agreement.

4.Other provisions

4.1. All notices, requests, demands and other correspondence under this Agreement, including those including confidential information, must be in writing and delivered personally or via courier, or sent by email to the addresses specified in the license agreement for computer programs dated 12/01/2016, the agreement of accession to the license agreement for computer programs and in this Agreement or other addresses that may subsequently be specified in writing by the Party.

4.2. If one or more provisions (conditions) of this Agreement are or become invalid, then this cannot serve as a reason for termination of the other provisions (conditions).

4.3. This Agreement and the relationship between the User and Insales arising in connection with the application of the Agreement are subject to the law of the Russian Federation.

4.3. The User has the right to send all suggestions or questions regarding this Agreement to the Insales User Support Service or to the postal address: 107078, Moscow, st. Novoryazanskaya, 18, building 11-12 BC “Stendhal” LLC “Insales Rus”.

Publication date: 12/01/2016

Full name in Russian:

Limited Liability Company "Insales Rus"

Abbreviated name in Russian:

LLC "Insales Rus"

Name in English:

InSales Rus Limited Liability Company (InSales Rus LLC)

Legal address:

125319, Moscow, st. Akademika Ilyushina, 4, building 1, office 11

Mailing address:

107078, Moscow, st. Novoryazanskaya, 18, building 11-12, BC “Stendhal”

INN: 7714843760 Checkpoint: 771401001

Bank details:

Materials accounting card (form M-17)

Accounting for material assets in the warehouse is carried out in accordance with the requirements specified in Section. 6 Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n. Reception, storage, issue and accounting of materials in the warehouse is carried out by executive, which is responsible for their safety, as well as for the correct and timely execution of operations for their movement (clause 256 of the Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n).

To reflect information about the location of material assets in the warehouse and their movement for each type, a materials accounting card is intended. The materials warehouse card is maintained by the materially responsible person (for example, a storekeeper) separately for each item number of the material on the basis of primary receipt and expenditure documents on the day of the transaction (Section 3 of the Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a).

Materials accounting card form M-17

If the company decides to use the unified form M-17, the materials warehouse card must be modified to take into account the requirements for mandatory details, specified in paragraph 2 of Art. 9 of the Law of December 6, 2011 No. 402-FZ. The modified material accounting card M-17 should also be fixed in accounting policy organizations for accounting purposes ().

Unified material warehouse card (form): you can download it from the link.

Materials inventory book: form M-17

In addition to the M-17 card, you can use the materials inventory book to keep track of the movement of material assets (clause 54,).

In the warehouse accounting books, a separate personal account is opened for each item number, which contains the same details and is numbered in the same order as the material accounting cards. The sheets of the warehouse accounting book must be numbered, laced and certified by the signature of the chief accountant (or a person authorized by him) and a seal, if available (clause 274 of the Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n).

Unified form the material inventory book M-17 was approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n, which lost its force as of October 1, 2005 (Order of the Ministry of Finance of the Russian Federation dated September 29, 2004 No. 87n).

However, the company has the right to use this form of the materials accounting book, having modified it in accordance with the requirements for the mandatory details specified in clause 2 of Art. 9 of the Law of December 6, 2011 No. 402-FZ, and enshrining it in its accounting policies (Information of the Ministry of Finance of Russia N PZ-10/2012).

Materials accounting card form M-17 (sample)

A sample of filling out a materials accounting card is available.

The planning and performance of not only the purchasing and sales departments, but also production as a whole depends on promptly obtaining information about the amount of inventory assets a company has. Maintaining warehouse accounting in 1C will allow you to receive up-to-date data using the necessary filters.

If a company has several warehouses, setting up warehouse accounting must begin with the introduction of two or more accounting locations. To do this, you need to find the “Warehouses” section in the “Directories” - “Goods and Services” menu.

Fig.1

Fig.2

Fig.3

We sequentially fill in the fields of group, name, and responsible person. Similarly, we create Warehouse No. 2 indicating the name as “Retail”.

Fig.4

Thus, we formed two warehouses: No. 1 and No. 2.

For correct accounting, you must enter balances at the beginning of the year. To do this, in the “Main” menu we find the “Balance Entry Assistant” tab.

Fig.5

The balance entry assistant window opens, in which we select the balances for which account we want to enter. In our case, this is account 41 “Goods”.

Fig.6

The document date of 12/31/2017 is set automatically, since in our settings it is set that the balances were visible on 01/01/2018 (if the document date is January 1, the amount of the balances falls into the turnover of the current year).

Fig.7

Remaining goods can be checked in the menu “Warehouse” - “Reports” - “Remaining goods”.

Fig.8

In the window that opens, set the date on which we want to check the balance and click on the “Generate” button.

Fig.9

The receipt of goods into the organization is documented in the “Purchases” section with the document “Receipts (acts, invoices)”, which is registered with the line “Warehouse”.

Fig.10

Hovering the cursor over the line “Warehouse” leads to the possibility of choosing which warehouse to receive the goods arriving on the invoice.

Fig.11

We choose Warehouse No. 1 “Wholesale”. For example, let’s fill in the name and quantity of the delivered product – “Computer included” in the amount of 80 pieces.

The most common type of movement of goods is movement from a Wholesale warehouse to a Retail warehouse (transfer from a warehouse to a store, for example). To do this, go to the “Warehouse” section and go to the “Movement of Goods” subsection. A journal for registering transferred goods opens, in which you need to create electronic document"Movement of goods."

Fig.12

After filling in the date of movement of the goods, fill in the “Sender” column, selecting the Wholesale warehouse, and then the “Recipient” column - in our case, this is the Retail warehouse. In the “Nomenclature” line, using the “Add” or “Selection” buttons, we will transfer 50 pieces of “Computers included” from the “Wholesale” warehouse to the “Retail” warehouse.

After of this document again we generate the “Remaining goods” report.

Fig.13

The 1C program for warehouse accounting simplifies as much as possible the procedure for disposing of materials and goods from the warehouse. Next, let's look at an example of writing off materials for production. The write-off of material for production is documented in the “Requirement-invoice” document.

To register it, you need to go to the “Warehouse” section, then the “Warehouse” subsection, then find the line “Invoice requirements”.

Fig.14

In the window that opens, you can immediately select the warehouse from which you are going to write off materials for production. This function is active until you click the “Create” button.

Fig.15

Fig.16

When filling out the necessary details, there is a “Warehouse” line on the right, which allows you to select from which warehouse the materials are written off for production. In our example, Warehouse No. 1 is Wholesale.

Fig.17

Fig.18

Note! We specifically placed the quantity of materials in excess of the actual availability in the warehouse. The system allows you to write off materials in excess, since in the menu “Administration” - “Post documents” (Fig. 19) we have checked the box in the line “Allow write-off of inventories if there are no balances according to accounting data.”

Fig.19

Fig.20

If you uncheck this box, the program will prohibit posting a document for writing off materials. Below we will describe how the system controls negative balances.

Inventory of goods

Automation of warehouse accounting also implies electronic registration inventory results. For this purpose, the following documents are provided in the “Inventory” section:

• Inventory of goods;

Let's take a closer look at all three documents.

We will conduct an inventory of goods in Warehouse No. 1. To do this, select the document “Inventory of goods”.

Fig.21

By clicking the “Fill” button, the document displays information on balances based on accounting data. Let us remind you that after moving the goods, we still had 40 “Computers included” in our warehouse. Let's assume that there are actually 39 computers in the warehouse. To do this, edit the “Actual quantity” column. The program automatically calculates the amount of deviation with a minus sign and highlighted in red.

Fig.23

To further reflect the inventory results in accounting, you need to post a document “Write-off of goods”.

Fig.24

In the “Inventory” line, the program allows you to select the document that served as the basis for writing off the missing item. After selecting this document, click the “Fill” button. 1C Enterprise provides for automatic transfer of data from the selected document without re-entering.

Fig.25

Here it is worth paying attention to the column “Expenses (OU)”. In accordance with accounting policy, when carrying out this document, the damage must be written off directly as expenses or not taken into tax accounting.

Fig.26

The report shows that there are 39 computers in stock.

Let’s assume that, based on the results of the inventory, we have, on the contrary, a surplus of 2 computers.

Fig.27

As when writing off goods, in the “Posting of goods” you need to select the basis document “Inventory of goods”, information from which is also automatically pulled into the new document.

Fig.28

Fig.29

In the pictures presented above, please note that according to the product range DT (Diesel fuel) there is a negative balance of 2000 liters, that is, we shipped a product that we actually did not have in stock. From this we conclude that the program did not reflect the supply of diesel fuel from our suppliers. To eliminate such moments, automated warehouse accounting is supplemented with the document “Control of negative balances,” which can be found in the “Warehouse” - “Reports” menu.

Fig.31

When control of negative balances is disabled, this report allows you to effectively and timely track the receipt and reflection of material reports in accounting responsible persons, and also eliminates misgrading in the product range. Otherwise, the program does not allow you to post the corresponding document.