If the goods were not paid, it is accepted on responsible storage and is reflected in the account on off-balance account 00 to the Supplier it is offered to dispose of goods and the account on all incurred expenses is shown.
Documentary registration of an expense of container — by its inclusion in accounts of buyers in the separate line according to names, quantity, the sum and the price. Return of multireverse container to suppliers is made out by an extract of the commodity-transport consignment note and account. If in use the container became useless, the commission which draws up the statement with the indication of the reasons of impossibility of its further use and the concrete materials received as a result of recycling is appointed.
On the basis of documents on acceptance of goods — accounts of suppliers, invoices, certificates of conformity, waybills, specifications, commodity-transport consignment notes, acts of acceptance by quantity and quality, and also documents on shipment, holiday of goods — accounts f.868, invoices, commodity-transport consignment notes, consignment notes. 115, 116 and powers of attorney responsible persons, managers of warehouses of the enterprises of wholesale trade make the commodity reporting which hand over in accounts department of the enterprise.
Not to destination of the means of packing and specialized containers belonging to the recipient without his consent the sender pays for use by the sender to the recipient a penalty at a rate of the triple cost of these means (the container.
When determining realization on the moment of shipment of goods and presentation to buyers of settlement documents the wholesale enterprise creates to itself a difficult financial position due to chronic non-payments of buyers.
Packing labels have to be stored in the sales department of the wholesale enterprise for names of goods, and at an extract of accounts on shipment (holiday) to buyers packing labels of the first receipts that is determined by number of party are selected. These packing labels are applied to the account of the buyer and specify to the warehouse manager, from what party, what place should be shipped (to release). Analytical account of goods at a partionny method is kept in the following order.
Inventory of goods is made in storage places. Summation of the goods of the same name located in different warehouse is not allowed. If values are placed in the isolated, separate rooms, the chairman of the commission seals up, seals up doors of those warehouses where the commission does not work. Also after completion of work at the end of every day of inventory are sealed up, doors of warehouses are sealed up.
Monthly after accounting processing of commodity reports and delivery in cards of the analytical account, or receiving computer listing of the movement and the remains of goods according to the name verification of records of the accounting and warehouse high-quality account is made. On the found divergences the corresponding corrections are made. Verification is made out by the act with participation of the accountant keeping analytical account, and the warehouse manager. Divergences and concrete corrections which have to be brought in the accounting or warehouse analytical account are specified in the act. In accounts department data from cards of the analytical account are transferred to the turnover sheet on each description of goods, by quantity, the price and the sum of the remains for the beginning and the end of month and results of turns in a month.
Analytical account is kept in the manual way or on the computer with use of the appropriate program. The remains for the beginning and the end of the period, and also turns have to be identical to data of the synthetic account.
If specified in the present point a penalty and excessively paid! the sums are collected from the supplier who is not the manufacturer 7ova\a ditch, the supplier has the right in 10-day time after obtaining the relevant payment requirement to collect a penalty and excessively paid sums in an order without acceptance from the manufacturer.
Removal of naturostatok is made out by the inventory which is filled in with the calculating worker in duplicate and the responsible person in one copy. At change of responsible persons and transfer of values the calculating worker fills three copies and which are handing over and accepting values in one copy.