1. Theoretical and methodological bases of materials accounting

Analytical accounting of material assets
One of the most difficult issues in managing production inventory is getting data about its movement. The practice of accounting has developed various methods of accounting for material assets, these primarily include analytical accounting of materials. At its core, analytical accounting is designed to provide control over the movement and safety of materials, both for each name, and for each warehouse and financially responsible person.
Analytical accounting for account 10 "Materials" is conducted by the places of storage of materials and by types and grades.
In accounting, there are various options for analytical accounting:
1. Option – with maintaining material accounting cards.
2. Option - without maintaining material accounting cards
3. Balance method of accounting for materials.
In LLC "«APEAS CONSTRUCTION»" is an automated accounting system, in which all accounting registers are compiled using computer technology. The organization's use of automated accounting programs allows for the formation of such accounting registers as:
1) a turnover statement of the movement of materials by nomenclature numbers in the context of warehouses, divisions, and storage locations;
2) a statement of materials consumsption by object;
3) a turnover statement for materials in transit;
4) a turnover statement of the movement of materials for non-invoiced deliveries;
5) other registers are consistentwith the organization's accounting policy.
For each name (nomenclature number), I openthe material accounting cards. The cards reflect the movement of materials (income, expenditure) based on primary accounting documents (income, expenditure, internal transfers) submitted to the accounting service, as well as the balance. Monthly turnover sheets of materials are compiled separately for each warehouse and division.
The current statements include:

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  item number of the material.
  
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  name of the material with its distinguishing features (grade, article number, size, brand, etc.).
  
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  unit of measurement.
  
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  price;
  
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  balance at the beginning of the month - quantity and amount.
  
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  monthly arrival - number and amount.
  
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  monthly expense - quantity and amount.
  
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  balance at the end of the month - quantity and amount.
  

Each turnover statement displays the totals of amounts for each page, for groups of materials, and the total amount for the warehouse (division). On the basis of the specified current statements, a consolidated current statement is compiled, which transfers the results of the current statements of warehouses and divisions, for warehouses and divisions as a whole. Traffic (generation and distribution) and the remaining transportand procurement costs are taken into account separately.
In order to correctly account for costs and калькулированияcalculate the cost price for objects, the accounting service writes off materialvalues from the financially responsible person to the object on a monthly basis based on material reports.