Rating: 4.9. Number of organizations: 477

Countries: All
Operating system: Windows, Android, macOS
Group of programs: Business automation

Software USU

Accounting of material movements

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If you buy a USU CRM system with a configuration of at least “Standard”, you will have a choice of designs from more than fifty templates. Each user of the software will have the opportunity to choose the design of the program to suit their taste. Every day of work should bring joy!

In each trade organization, a record of the movements of materials is mandatory. This can be the control of goods to conduct their own economic activities or sell intended products. In any case, accounting of the movements of materials over the past few years has undergone significant changes in the direction of optimizing the activities of each employee and reducing the time for processing information.

The summarized results of material movements in the warehouse during a certain calendar period are given in the commodity report (the report of the materially responsible person on the movements of inventories in storage places), which is submitted to the accounting department and contains records of each incoming and outgoing document and balances of stocks at the beginning and end of the reporting period. All documents must be properly executed and have the appropriate signatures. In the case of computer processing of the data of primary documents and accounting cards of goods in the warehouse, a special card file is created in the computer, based on which data on balances, receipts, and withdrawals of goods from the warehouse are registered and analyzed, and the corresponding statistical reports are filled in.

Who is the developer?

Goods are part of inventories that are purchased to resale. The movements of materials at the enterprise occurs during operations for the receipt of products, movements, sale, or release to production. The documentary registration of the above operations is carried out to prevent various violations and increase the discipline of financially responsible employees, which can be a storekeeper, a warehouse manager, a representative of a structural unit. Unified forms of primary accounting documentation are the basis of reflecting transactions on the receipt of goods. The transfer of products from the supplier to the buyer is formalized with shipping documents: invoices, railway invoices, consignment notes.

First of all, the object of the goods transaction should, due to its properties, arouse the interest of the buyer and ultimately satisfy certain needs, i.e. have a use-value. Besides, most stocks are products of labor, their sellers are either the manufacturers themselves or intermediaries who, as a result of the transaction, convert their potential income into real. Moreover, not every product of labor acts as a commodity, but only one that is intended to exchange, sell, transfer to someone with the condition of reimbursement of efforts and costs of its production.

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Who is the translator?

If products are purchased for subsequent resale, they can enter the storage of the enterprise or be accepted directly by the trade organization outside the presence of its warehouse. If the acceptance of the stocks is carried out outside the buyer's storage, but, for example, at the supplier's warehouse, at the railway station, pier, at the airport, then the receipt is carried out by a financially responsible person under a power of attorney from the organization giving this right. According to the rules of document flow in the storage, the movement of goods, and the reflection of commodity movements in accounting, the procedure of receiving products depends on the place, nature of acceptance (quantity, quality, and completeness), and the degree of compliance of the supply agreement with the accompanying documents. If deviations in quantity and quality are detected, the buyer suspends acceptance of the stocks, calls the supplier's representative, and ensures the safety of the goods.

Operations of the transfer of materials from one storage to another are issued invoices for the internal movements of products. For this purpose, a certain form is used when moving crude assets between structural units or financially responsible persons. The same waybills are used to register the delivery of unspent materials received on-demand to the storage. The division that received the crude draws up an expense report, which is the basis to write off the goods from their sub-report. The means and instrument for achieving this goal is the automation of material flow accounting.

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Accounting of material movements