1. Theoretical and methodological bases of materials accounting

Documentation of the movement of materials

Acceptance and registration of incoming materials and containers to «APEAS CONSTRUCTION» LLC (for materials) are made out by the relevant warehouses, as a rule, by drawing up receipt orders in the absence of discrepancies between the supplier's data and actual data (in terms of quantity and quality).. Also, the receipt of materials and receipt of materials can be issued by affixing a stamp on the supplier's document (invoice, invoice), which contains the same details as in the receipt order. In this case, fill in the details of the specified stamp and put the next number of the incoming order.

When transporting goods by road, incoming materials are accepted on the basis of the consignment note received from the shipper, if there are no discrepancies between the data of the consignment note and the actual data. If it is established that the received materials do not match the assortment, quantity and quality specified in the supplier's documents, the admission committee performs the admission, which draws up the results with a certificate of acceptance of materials. In the case of drawing up a receipt certificate, the receipt order is not issued. The acceptance certificate serves as the basis for submitting claims and claims to the culprit: the supplier and / or transport organization.
Accounting of construction materials in «APEAS CONSTRUCTION» LLC varies depending on the method and storage conditions. The company has two types of warehouse storage: at the central (base) and on-site warehouses.
At construction sites, construction materials, structures and parts that arrive in significant quantities are usually delivered directly to structural divisions (construction sites), bypassing the basic warehouse, according to completion cards in accordance with work schedules. In this case, in the receipt and expenditure documents of structural divisions, a note is made that the valuables were received from the supplier and issued to the division without being delivered to the warehouse. At the same time, an order must be issued by the head of the organization, allowing materials to be delivered directly to construction sites and approving their «APEAS CONSTRUCTION».
The release of materials for production is understood as their delivery from the warehouse directly for the production of products, as well as the release of materials for the management needs of the organization. Primary accounting documents for the release of materials from the organization's warehouses to the organization's divisions are the limit-fence card, the demand-invoice and the invoice approved by the resolution of the State Statistics Committee of Uzbekistan.
Limit-intake cards at the enterprise are intended for the release of materials that are systematically consumsed for the production of products, as well as for monitoring compliance with limits. They are issued by the organization's divisions in two or three copies for a period of one month. If the amount of materials released is small, limit intake cards can be issued for a quarter. In any case, a separate limit fence card is issued for each warehouse.
Materials are released for production according to the norms (limits). An over-limit holiday of materials is an additional holiday associated with the correction or compensation of defects and covering the over-consumsption of materials, i.e. expenses in excess of the norms.
If materials are released in excess of the limit, the primary accounting documents are stamped "Over the limit". In this case, the materials are released with the permission of the manager or authorized persons. The documents indicate the reasons for the over-limit release of materials.
Invoices are used for accounting and registration of the release of materials to the party or to the farms of their enterprise located outside its territory.