The cost of inventory will depend on the volume and type of inventory. The terms and procedure of inventory determined by the Director. First, preparing an order and a Committee, consisting of accountant, Manager, engineer, auditor. The material-the responsible person writes the receipt that at the time of inventory all incoming and outgoing documents delivered to the accounting Department, all received goods and materials capitalized and eliminated – charged.
Members of the Commission checking the conditions of storage of goods and materials and OS, the presence of locks and a fire alarm alarm, presence of safes, is there any control over the export of goods, concluded an employment contract with a financially responsible parties, whether the contract of full material liability. All of this is important as it requires the procedure of holding the inventory values.
Counting is necessarily all members of the Commission in the presence of materially responsible person. For violation of the results of the inventory can be considered unreliable. The absence of one of the members of the Commission for good cause issued by order of his replacement.
The Procedure of inventory requires proper filling of the inventory. We can not allow corrections and erasures, blank lines. On the last page it is necessary to make the dashes on the blank lines, put all the signatures of the Committee members and to sum up.
The Procedure of inventory of goods involves several stages. The Commission is composed of sellers, accountants and store Manager. On the day of the inventory tidy all the goods, put it on the range, check the bar codes on the labels, remove report of the Department for the sale of goods, check the database to all credit and debit documents in the group of goods subject to inventory have been closed.
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In the second phase, sellers begin to count the item manually or with a scanner. At inventory time division best to close for buyers. The primary document is an inventory, which include the actual data of the goods, their name, quantity, weight. The inventory is populated manually or on a computer, corrections and erasures are not allowed.
The Procedure of inventory requires that the last page was done check mark prices, summarized and were signed by all inspectors. Also was the signature of financially responsible person and a receipt showing that the check took place in his presence, claims he has converted and accepts goods on responsible storage.
Then the inventory is transferred to the accounting Department to compare the actual data and accounting data. Compared and analyzed data on the movement of goods since the last inventory and identify the causes of the discrepancies.
The last stage is made the result of the inventory. In the accounting Department compiled the collation statement. it is necessary to consider the regrading of the goods and the amount difference, which resulted from . The surplus goods are accounted at market prices, and the loss is held by perpetrators, and in their absence is deducted.
The Procedure of inventory of funds provides pre-checks all incoming and outgoing documents by hand, removed, report the box office on the day of the inventory, checked records on a cash book, cashier's reports, documentary evidence and the validity of all debit transactions. Commission members count the actual existence of funds. Compiled inventory and comparative statements. Verified balances on the current account data and Bank statements.
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