Reflection of turnover in the accounting model. Reflection of trade turnover in the accounting model 1C 8.3 trade management goods movement card

The planning and performance of not only the purchasing and sales departments, but also production as a whole depends on promptly obtaining information about the amount of inventory assets a company has. Maintaining warehouse accounting in 1C will allow you to receive up-to-date data using the necessary filters.

If a company has several warehouses, setting up warehouse accounting must begin with the introduction of two or more accounting locations. To do this, you need to find the “Warehouses” section in the “Directories” - “Goods and Services” menu.

Fig.1

Fig.2

Fig.3

We sequentially fill in the fields of group, name, and responsible person. Similarly, we create Warehouse No. 2 indicating the name as “Retail”.

Fig.4

Thus, we formed two warehouses: No. 1 and No. 2.

For correct accounting, you must enter balances at the beginning of the year. To do this, in the “Main” menu we find the “Balance Entry Assistant” tab.

Fig.5

The balance entry assistant window opens, in which we select the balances for which account we want to enter. In our case, this is account 41 “Goods”.

Fig.6

The document date of 12/31/2017 is set automatically, since in our settings it is set that the balances were visible on 01/01/2018 (if the document date is January 1, the amount of the balances falls into the turnover of the current year).

Fig.7

Remaining goods can be checked in the menu “Warehouse” - “Reports” - “Remaining goods”.

Fig.8

In the window that opens, set the date on which we want to check the balance and click on the “Generate” button.

Fig.9

The receipt of goods into the organization is documented in the “Purchases” section with the document “Receipts (acts, invoices)”, which is registered with the line “Warehouse”.

Fig.10

Hovering the cursor over the line “Warehouse” leads to the possibility of choosing which warehouse to receive the goods arriving on the invoice.

Fig.11

We choose Warehouse No. 1 “Wholesale”. For example, let’s fill in the name and quantity of the delivered product – “Computer included” in the amount of 80 pieces.

The most common type of movement of goods is movement from a Wholesale warehouse to a Retail warehouse (transfer from a warehouse to a store, for example). To do this, go to the “Warehouse” section and go to the “Movement of Goods” subsection. A journal for registering transferred goods opens, in which it is necessary to generate an electronic document “Movement of goods”.

Fig.12

After filling in the date of movement of the goods, fill in the “Sender” column, selecting the Wholesale warehouse, and then the “Recipient” column - in our case, this is the Retail warehouse. In the “Nomenclature” line, using the “Add” or “Selection” buttons, we will transfer 50 pieces of “Computers included” from the “Wholesale” warehouse to the “Retail” warehouse.

After completing this document, we again generate the “Remaining goods” report.

Fig.13

The 1C program for warehouse accounting simplifies as much as possible the procedure for disposing of materials and goods from the warehouse. Next, let's look at an example of writing off materials for production. The write-off of material for production is documented in the “Requirement-invoice” document.

To register it, you need to go to the “Warehouse” section, then the “Warehouse” subsection, then find the line “Invoice requirements”.

Fig.14

In the window that opens, you can immediately select the warehouse from which you are going to write off materials for production. This function is active until you click the “Create” button.

Fig.15

Fig.16

When filling out the necessary details, there is a “Warehouse” line on the right, which allows you to select from which warehouse the materials are written off for production. In our example, Warehouse No. 1 is Wholesale.

Fig.17

Fig.18

Note! We specifically placed the quantity of materials in excess of the actual availability in the warehouse. The system allows you to write off materials in excess, since in the menu “Administration” - “Post documents” (Fig. 19) we have checked the box in the line “Allow write-off of inventories if there are no balances according to accounting data.”

Fig.19

Fig.20

If you uncheck this box, the program will prohibit posting a document for writing off materials. Below we will describe how the system controls negative balances.

Inventory of goods

Automation of warehouse accounting also implies electronic registration of inventory results. For this purpose, the following documents are provided in the “Inventory” section:

• Inventory of goods;

Let's take a closer look at all three documents.

We will conduct an inventory of goods in Warehouse No. 1. To do this, select the document “Inventory of goods”.

Fig.21

By clicking the “Fill” button, the document displays information on balances based on accounting data. Let us remind you that after moving the goods, we still had 40 “Computers included” in our warehouse. Let's assume that there are actually 39 computers in the warehouse. To do this, edit the “Actual quantity” column. The program automatically calculates the amount of deviation with a minus sign and highlighted in red.

Fig.23

To further reflect the inventory results in accounting, you need to post a document “Write-off of goods”.

Fig.24

In the “Inventory” line, the program allows you to select the document that served as the basis for writing off the missing item. After selecting this document, click the “Fill” button. 1C Enterprise provides for automatic transfer of data from the selected document without re-entering.

Fig.25

Here it is worth paying attention to the column “Expenses (OU)”. In accordance with the accounting policy, when carrying out this document, damage should be written off directly as expenses or not taken into tax accounting.

Fig.26

The report shows that there are 39 computers in stock.

Let’s assume that, based on the results of the inventory, we have, on the contrary, a surplus of 2 computers.

Fig.27

As when writing off goods, in the “Posting of goods” you need to select the basis document “Inventory of goods”, information from which is also automatically pulled into the new document.

Fig.28

Fig.29

In the pictures presented above, please note that according to the product range DT (Diesel fuel) there is a negative balance of 2000 liters, that is, we shipped a product that we actually did not have in stock. From this we conclude that the program did not reflect the supply of diesel fuel from our suppliers. To eliminate such moments, automated warehouse accounting is supplemented with the document “Control of negative balances,” which can be found in the “Warehouse” - “Reports” menu.

Fig.31

When control of negative balances is disabled, this report allows you to effectively and timely track the receipt and reflection in accounting of material reports of responsible persons, and also eliminates misgrading in the product range. Otherwise, the program does not allow you to post the corresponding document.

From an accounting point of view, moving goods between warehouses is only a change in the value of the subconto (analytics). The goods must remain in the same accounting account (for example, 41.01) and at the same price (cost). Let's look at step-by-step instructions on how to move goods in 1C 8.3.

Everything described below is true not only for goods, but also for materials, semi-finished products, finished products and other goods and materials.

The movement can be completed using a document of the same name, which is located in the “Warehouse” menu:

The document header is simply filled out:

In 1C Accounting 8.3, movement of goods is possible in three options:

• between warehouses;
• transfer to retail trade;
• (on off-balance sheet accounts);
• movement of return goods.

Let's look at each of them in more detail.

Between warehouses and retail

The simplest and most common way. To do this, on the “Products” tab, you need to fill in the quantity of goods for transfer and:

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Please note that if you transfer goods that are not in the warehouse/organization/on the accounting account, then “minuses” will be included in the accounting. It is important to check which account and warehouse the goods are currently in.

Let's look at the postings that generated the document on the movement of goods:

As you can see, in all postings, only the second sub-contact – “warehouse” – has changed.

You can also see that the first two entries have a filled “Amount” (the transfer price was formed at cost), but the third does not. This example clearly shows what will happen if you move a product that is not in stock.

Transfer of goods to retail

In order to make a transfer to a retail store or NTT, just select the desired retail warehouse in the “Recipient” field in the document header.

Returns from retail to a wholesale warehouse in 1C occur according to the same scheme; naturally, the warehouses are swapped.

The prices at which the goods will be sold at a retail outlet are indicated using the document ““. The retail price type is set individually for the warehouse:

Within the “Inventory Management” interface, you can find out the balances in warehouses, as well as receipts and expenses for a certain period, as follows: select the “Warehouse” tab in the top panel, then “Goods in warehouses” in the drop-down menu. Exactly the same version of the report in the “Purchasing Management” interface, “Inventory” tab - “Goods in warehouses”. Then you need to click the “Settings” button and specify the period. To get balances at the beginning of the year in 1C, you need to enter the date the first of January in the date cell.

The shape of the table will depend on the Row Grouping options. If you select the word “hierarchy” in the “Nomenclature” line, the positions will be arranged in order: for example, first sheets, then pipes, then hardware, etc. To get a general report on balances in 1C, you should select the word “hierarchy only” - only amounts will be shown without decryption. Grouping by warehouses is done in the same way.

To obtain information only on specific warehouses or groups of inventory items, you should pay attention to “Selections”. If you select “In the list” as the comparison type, then in the “Values” column you can specify the required warehouses and item groups.

The table that the program displays within the “Goods in warehouses” contains data only on the quantity of materials. If you need to get information on costs and prices, you need to switch the interface to “accounting and tax accounting”. Here select the “Accounting” tab, “Turnover balance sheet” and in the settings specify account 10. The period, grouping parameters (details), and selections are selected in the same way. This 1C report on balances looks different; it indicates the total cost of inventory items and quantity.

Another way to view balances in 1C is to turn to ready-made program templates. They are available in any interface; to find them, you need to select the “Service”, “Additional reports and processing”, or “Custom reports” tab. There are also templates created specifically for specific tasks by the enterprise IT service or 1C specialists. For example, sometimes a report indicating the date of the last receipt of goods and materials or the warehouse number is useful.

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When starting to maintain accounting using the 1C: Enterprise software, you must complete the initial settings of the application and enter account balances. In this case, the working chart of accounts adopted by the accounting policy of the enterprise is compared with the chart of accounts used by 1C, after which data is entered through auxiliary account 00.

Instructions

Determine the start date for computer accounting. This may be the beginning of a month, quarter or reporting year, depending on the adopted accounting policy of the enterprise. Set a working date, i.e. date of entry of balances. It must be earlier than the accounting start date. For example, the last day of the previous reporting period.

Set the accounting results period. To do this, go to the “Service” menu, the “Options” section and select the “Accounting results” tab. The period must be selected relative to the date of entry of account balances so that they are analyzed either at the end of the period or at the beginning. Perform a full recalculation by selecting the “Manage Accounting Totals” section in the “Operations” menu.

Enter your account balances. Postings on analytical accounting objects and balance sheet accounts, as well as sub-accounts must be entered in correspondence with account 00 “Auxiliary”, and balances on off-balance sheet accounts are reflected in a simple entry indicating one account. Be careful when defining accounts in the 1C: Enterprise program, as they are slightly different in numbering from accounting accounts.

Check that account balances have been entered correctly using a standard report. To do this, go to the “Reports” menu and select “Turnover balance sheet”. You can also click the corresponding button on the toolbar. Balances have been entered correctly if the debit amount equals the credit amount. If a non-zero balance was formed in the reporting on account 00, then errors were made during entry.

These need to be corrected by running the Drill Down command, which reveals detailed information about the report parameters. To edit, click the “Open Document” button, make corrections, then close all windows except the desired report, and double-click the “Refresh” button.

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Before entering incoming and outgoing invoices into the database, you need to reflect in your accounting the balances in the warehouse at the beginning of its maintenance. Inventory balances must be entered on the date preceding the beginning of the period. The most convenient way for accountants to keep track of goods is in the “1C: Trade + Warehouse” program, the configuration of which allows you to fill out the “Inventory of Inventory and Materials” table using the “Remaining Inventory and Materials” report.

Instructions

Start setting up the “Inventory balances” report and call processing of the “Inventory of inventories” tabular part from the dialog. This can be done in any of two ways: using the “Inventory” button or the “Fill” button in the “Inventory of Inventory and Materials” document, selecting the “Fill from report” tab in the menu. After this, you need to fill out the table from the inventory document, which contains the “Inventory balances” report for the group of goods you need.

Select the warehouse where , and indicate a specific group of goods for which balances are checked. Keep in mind that you can select products based on their properties. In addition, using a multiple filter, it is possible to create a custom list of products.

In the “Remainings” filter, set the “All non-zero” option in the “Including reserve” attribute. This is done so that the inventory takes into account real balances and not reserved goods. Use the convenient switch in the “Prices” tab - “Average cost excluding VAT”. This will make your task easier. However, if the inventory is carried out in a retail warehouse, the position should be set as “Selling price (only)”, because in such a warehouse it is carried out at the same retail prices at which the goods are recorded in the retail warehouse.

Click the "Inventory" button when you have completed all the required settings. The “Inventory of Inventory and Materials” document you need will be automatically generated. If you have selected a wholesale warehouse, the generated document will be set to the “Inventory (by warehouse)” type. If you specified a retail warehouse, then the type will be indicated “Inventory (by )”. The table in the document will contain the balances of goods in accordance with the settings that you set in the “Inventory balances” report.

Enter into “Inventory” all the actual data on the goods in the warehouse. Next, fill out the documents “Write-off of goods and materials” or “Capitalization of goods and materials”, depending on whether you need to reflect the shortage or enter a surplus of goods.

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Sources:

• remaining stock in 2019

1C today is a popular program in an enterprise, commercial organization or company. This is a comprehensive, convenient solution for organizing personnel, financial, accounting and material records. “1C: Trade Management” makes it possible to control and record absolutely all purchase and sale transactions in an enterprise. However, not all accountants initially know how to transfer balances to 1C at the beginning of the year.

You will need

• - PC;
• - “1C: Trade Management.”

Instructions

Purchase and install the 1C: Trade Management program and enter all your data into it. If “1C: Trade Management” is already available and in use, just launch it on your computer. To do this, just click on the corresponding shortcut on the desktop.

Open the desired database in 1C: Trade Management. Go to the “Documents” menu to enter balances. Then go to “Sales” by selecting the appropriate tab. Select the "Debt Adjustment" option.

In addition to the above method, you can open a document to enter balances using the following transition: “Documents” - item “Purchases” - “Debt adjustment”.

Look at the document log that appears in front of you. Click on the “Add” button in the window and wait until a new document is created. Select the counterparty you need in the “Counterparty” field.

Enter the required number of contracts in the tabular part of the document, as well as the currency and debt amount in the corresponding field. Click on the “Add” button. Such actions will allow you to add this row to your tabular part.

Find the column “Increase in debt” and enter in it the amount of the counterparty’s debt to the company. Click the "OK" button and enter the product balances as of the beginning of the year. To do this, set the working date in 1C before starting to enter balances for the last month that precedes the start of the accounting period. In our case it is December.

Select “Tools” – “Options” from the menu. Enter the desired date and save the information by clicking “OK”.

Create a “Goods Receipt” document to enter all remaining goods in warehouses. To do this, you must perform the following steps.

Go to the “Documents” menu, select “Inventory (warehouse)”. Go to the item “Positioning of goods”. Click the Add button.

Select the “Base” field and enter “Enter initial balances”, then the “Prices and currency” item and in it select the “Purchase” price type. Click on the “Selection” button and check the boxes next to the “Quantity”, “Price”, “Characteristics” fields.

Select the required element and specify the parameters. Add all products. Exit the item window by clicking the “OK” button.

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Sources:

• rent 1C

Before entering expense and receipt invoices into the database, it is necessary to reflect the current balances in the warehouse in accounting. Inventory balances are entered on the date that precedes the start date of the period.

Instructions

Run the report in the 1C: Trade + Warehouse program, called “Inventory balances”. Having started its construction, you will use dialog boxes to call up the processing of the “Inventory of goods and materials” table. You can do this in two ways: by clicking on the “Inventory” button or using the “Fill” button in the document called “Inventory of Inventory”. Select the Fill from Report tab from the menu. Next, fill out the tabular part of the inventory document containing a report called “Inventory balances” for your product group.

Determine the warehouse where the inventory is carried out. In addition, you should indicate the group of goods you need for which you will create balances. Please note that you can select products by their properties, and by using a multiple filter, you can create a list of products at random.

Set the value “All non-zero” in the “Remainings” filter, which is located in the characteristic called “Including reserve”. Then the inventory will take into account all real balances, excluding reserved goods. For your convenience, you can use a special switch, which is located in the “Prices” tab and is called “Average cost without VAT”. This will make it easier for you to complete the task at hand. Keep in mind that if goods are being inventoried in a retail warehouse, you need to set the position “Sales price (only

To display account balances in 1C, you need to create a balance sheet and select the necessary settings. This is the period for which you need to show the turnover, account or subaccount number, and detail parameters. In “selection” you can specify warehouses, product groups or other limiting factors. For example, to generate balances for account 10 “Materials”, in this tab you should select the required warehouses “in the list” or one desired warehouse “equals”.

Sometimes it is convenient to display only general data on an account in 1C; in this case, in the settings you need to select “Hierarchy” or “Hierarchy only”. In the first case, materials grouped by item groups “Black sheet”, “Stainless sheet”, “Circles”, etc. will be displayed, and in the second - only the total amounts for these groups. When transferring the table to Excel or a similar program, it is important to take into account that the sums for the elements add up to the sums for the subgroups, and they are all indicated in one column - therefore, when setting the “Total Amount” formula, the program will simply double the total amount.

The “Purchasing Management” or “Inventory Management” interfaces also allow you to display account balances, but only the quantity will be indicated in the table (the “Goods in Warehouses” report). If you create the actual purchases for a certain period, the number of 10 materials received to the account will be displayed, indicating the price. It is important that here the cost will include VAT, while in the turnover account 10 the total cost is indicated without VAT.

It is convenient to use the “Quick Selection” functions to find the positions you need. For example, by selecting the desired department or warehouse, you can quickly display all balances for a certain period. If you need to find out about the availability of certain items in the warehouse or the movement of certain items, you need to make a selection in the “Nomenclature” cell. To do this, set the parameter “in the list” or “equal to”, then click “…” in the selection field. Here, select the material, sequentially “traveling” through the menu, or write in the “contains” field known information - steel grade, standard size, marking, etc. For the list to be formed, you must click the “hierarchical viewing” button at the top of the window. Having selected the desired element, generate a report on it - balances at the beginning and end of the period, movement.

Using the 1C program, a complete analysis of warehouse load for a specific period is performed; with its help, you can determine and prevent peak days of demand or shortage of commodity items. This information is used by purchasing, sales, warehouse workers and accountants. Before you look at the movement of goods in 1C, you need to check the analytics. The information will be reliable in the context of any warehouse position only if the data is timely entered into the 1C:Enterprise 8.3 program in the 1C: Trade Management edition 11.0 configuration “Taxi” interface.

General overview of working with a warehouse

Working with a warehouse involves processing receipts, sales, movements between warehouses, as well as generating reports on the movement of items for 1C and inventory. In addition, conducting an inventory in all warehouses and recording its results.

Admission

Receipt of items in 1C 8 should be done from the “Purchasing” menu, “Purchasing Documents (all)” tab. To do this, you need to “Create” a new document with the corresponding button.

• Receipt of goods and services from third party suppliers;
• Receipt of commodity items through an accountable person;
• Other income, including gratuitous;
• Correct documents if necessary;
• Return of items or materials;
• All work with invoices.

In any of the created documents, you must fill in the “Basic” tab with the parameters of the supplier, the contract, and select a warehouse. The “Products” tab is intended for selecting specific items.

Before adding a product to 1C, you should check the availability of this item in the directory. Double cards will make it difficult to work with items later, and misgrading may also occur.

To enter a card, you need to create a new item in the “Products” tab using the “Create” button. All information from the card will then be used when generating documents for movement and sale, as well as creating reports, so you need to fill out all the cells accurately.

Analytical data in the “Financial accounting group” cell allows you to select an enlarged product group: finished products, goods, materials accounting in 1C, workwear, intangible assets. According to the selected position, the corresponding accounting entries will be generated.

In the case of a charitable or gratuitous transfer of goods, transactions in 1C are generated by selecting the appropriate “Write off as expenses” tab. This will affect the financial result.

After filling out all the admission information, you can print the document. Depending on the nature of the receipts, select the appropriate receipt report. The “Post and Close” button will complete the posting of goods in 1C, after which all information is reflected in the accounting accounts and reporting forms

Implementation

Sales of goods can be completed in the “Sales” menu in the “Sales documents (all)” field. The format of the document is similar to that of the receipt. The “Basic” tab is intended for displaying general information about the transaction.

• You must select a client from the directory;
• The field “Agreement on terms of sale” is required;
• specify the type of operation;
• select warehouse.

The remaining fields will be filled in automatically from the previously entered data in the directories.

It is more convenient to select a large assortment of goods for UT 11 through the “Fill” tab with the “Selection of goods” button. After selecting specific product items, you should transfer them to the invoice using the “Move to document” button.

After filling out all the tabs and fields, you can print the document. Depending on the type of implementation, the program provides the following printed forms.

• Sales Invoice;
• the act of providing services;
• invoice;
• commodity and consignment note.

The document will appear in the report only after the form is completed and closed.

Goods movement report

After you have received the goods in 1C, you can generate reports on the movement of items. To do this, from the “Warehouse and Delivery” menu, you need to go to the “Warehouse Reports” tab. When you click the button, all available warehouse reports open.

List of goods in warehouses

The general movement of goods in the warehouse can be viewed from the first menu “List of goods in warehouses”.

The report is generated for the organization as a whole. If necessary, you can create it for a specific warehouse. If you check the “Details to” box, information about the source documents will be provided under each item. They can be opened by double-clicking the left mouse button.

Inventory turnover in warehouses

The program provides a report on turnover in 1C “Inventory turnover in warehouses”. Its need can be assessed in large shopping centers or logistics bases, as well as in the presence of several retail outlets. It is formed on the basis of data on the movement of product groups with analysis for a certain period and output of the average daily balance.

Using the data from the product turnover report, you can plan deliveries of product groups in a specific period, analyze the seasonality of sales, and quickly respond to market changes in relation to certain items. If necessary, you can make a selection for the entire organization or for a specific warehouse.

If necessary, you can configure the analysis of information in more detail. To do this, in the “Settings” tab, select analytics in quantitative or total terms, set up selection by product group, retail or wholesale price.

Conclusion

The movement of items in 1C can be performed in more detail. If necessary, the filling of the address warehouse with goods and the movement of batches of certain product items are analyzed. The software package provides for maintaining a daily commodity calendar, which reflects current balances and planned receipts. For product groups, it is possible to keep records based on their expiration dates.

Every trading or manufacturing company has a warehouse where goods and materials are stored, and it often happens that control and accounting in this warehouse leave much to be desired.

The director once again calls in the programmer, database operator and storekeeper and tries to understand why no one in the company knows the warehouse balances. The manager looks at the reports on warehouse balances generated in the database and realizes that they do not correspond to reality. The storekeeper takes inventory and confirms this sad discrepancy. This is a familiar situation, isn't it? The leader must understand who is to blame - the people or the program. By posing the question this way, we are already making a mistake. The truth, as always, is somewhere in the middle.

So, let's consider the methodology of warehouse accounting, requirements for accounting systems, as well as the interaction of company employees with each other and the accounting program. Let's try to figure out what a program should look like that would correctly reflect the state of the warehouse and allow you to see the company's turnover. To complete the picture, we present options for maintaining warehouse accounting in companies of different levels.

The first and simplest option is when we have a small warehouse in a small company with a limited assortment of about 100 items. At the same time, we make the assumption that goods arrive and leave the warehouse only with accompanying documents - incoming and outgoing invoices. In this case, we have the following accounting model (Fig. 1). The receipt of goods at the warehouse is accompanied by invoices, which are accepted and checked by the logistician. The sales manager conducts trade according to warehouse balances, generating invoices for sales.

Rice. 1. Model of simplified warehouse accounting

In this case, automation of a warehouse section, as a rule, does not require significant effort - the correct registration of primary documents for receipt and write-off by the logistician and sales manager is sufficient. You can use any program that has an incoming and outgoing invoice and a mechanism that allows you to calculate warehouse balances. In addition, it would be nice to provide documents that allow recording deviations between the actual balances in the warehouse and the balances reflected in the database, i.e. Once a week or month, count the goods in the warehouse and record discrepancies, if any. To bring the data in the database into line with reality, the surplus of goods is accounted for and the shortage is written off:

• inventory allows you to record the discrepancy between accounting data and fact;
• Capitalization ensures accounting of excess goods found in the warehouse;
• When written off, a shortage is recorded.

So, we have sorted out the documents with which the movement of goods is recorded. The quantity of goods can always be counted and discrepancies can be corrected if necessary. All data on turnover in the warehouse can be summarized in a table. 1.

Table 1. Goods accounting

By summing the “Quantity” column for each product, we get its balance.

However, the considered model is too simplified. For example, we are interested not only in the quantity of a product, but also in its cost. This is necessary at least in order not to trade at a loss, i.e. It is necessary to store information about how much goods are stored in the warehouse and at what cost we sell them. Let's add the "Amount" column to the table. 1 (Table 2).

table 2

In the “Amount” column upon receipt, you should record the cost of the entire batch of goods received, and not the price per unit, otherwise it will be difficult to obtain the correct total amount for this column. Thus, using the “Amount” column, you can determine how much goods are stored in the warehouse. But in order to calculate the cost of goods in the warehouse, when writing off, you need to establish the amount by which its total balance is reduced, and for this you can use one of three methods: FIFO, LIFO or “by average”. Let's look at them.

To calculate the cost of a shipped product using the “average” method, at the time of shipment it is necessary to determine the balance of the product using the “Quantity” and “Amount” columns. The cost of a written-off product is calculated using the formula:

In our case, for product T1, the “average” cost will be equal (Table 3):

The FIFO and LIFO methods use the batch accounting principle. Each receipt of goods is considered a batch. Cost records are kept for each batch. At the time of sale of goods, the cost is written off by lot.

The FIFO (First Input First Output) method implies that the earlier receipt of goods is written off first (Table 4). Let's add the "Batch" column to the table. 3 and calculate.

Table 4

The LIFO (Last Input First Output) method assumes that the later arrival of goods is written off first (Table 5).

Table 5

As you can see, the quantity of goods written off is the same in all examples, but the cost is different. However, in all cases when all goods received at the warehouse are written off, its value will also be zero. The methods allow us to simply regulate the method of writing off the cost of goods from the warehouse, but if they are not used, then we will never know what real profit was received.

So, for a small company, you should choose a ready-made software product that would ensure the maintenance of the accounting model described above and the accompanying document flow and cost calculation.

These requirements can be met by the following programs of the 1C:Enterprise family: 1C:Enterprise 7.7. Aspect", "1C:Enterprise 7.7. Trade and warehouse", "1C: Accounting 7.7", "1C: Enterprise 7.7. Production+Services+Accounting", "1C:Enterprise 7.7. Complex configuration", "1C: Accounting 8.0". However, it should be noted that “1C: Accounting 7.7” makes it possible to calculate the cost only “on average”.

Over time, the company expands, and with each inventory count, the manager begins to understand that the discrepancies between the accounting and actual quantities of goods in the warehouse are prohibitively large. Things have reached the point where the manager can no longer rely in his transactions on the report on warehouse balances in the database. The question arises: why the warehouse accounting model and the program that implements it do not work.

There may be several reasons: firstly, the receipt of goods at the warehouse without accompanying documents, and secondly, a discrepancy between the accompanying documents for receipt - sales and actual shipments. For example, a supplier may deliver goods in several batches at intervals of several days and issue one general invoice for it. The manager can issue one invoice for goods that will be picked up from the warehouse in several stages due to its shortage in the warehouse. At the same time, he is forced to issue one invoice for all the goods at once in order to satisfy the client’s requirements and close mutual settlements according to the financial statements.

In fact, invoices cease to be accompanying documents and become documents for the transfer of ownership. In this case, to correctly reflect the turnover, additional internal warehouse documents are introduced, i.e. All operations of receipt and release from the warehouse are accompanied by orders for the receipt and consumption of goods. The warehouse accounting model will look as shown in Fig. 2.

Rice. 2. Warehouse order model

In this model, the warehouse is included in the company’s document flow and generates its own documents. It follows from this that it is necessary to automate warehouse accounting.

Warehouse order documents should be simple and connected with the rest of the company's document flow.

• receipt from the supplier;
• return from the buyer;
• receipt as a result of transfer from another warehouse.

• shipment to the buyer;
• receipt from an accountable person (in the case when a company employee buys something in cash);
• return to supplier;
• write-off as a result of moving to another warehouse.

In addition to the specified documents, it is necessary to take into account which shipping invoices have not been used to write off all goods and which receipt orders have not received accompanying documents. To do this, the system must have appropriate reports.

The 1C company has developed the following solutions that allow you to maintain order accounting in a warehouse: “1C: Enterprise 8.0. Trade Management" and "1C: Enterprise 8.0. Manufacturing Enterprise Management". "Manufacturing Enterprise Management" is a more comprehensive solution that includes all the functionality of "Trade Management".

If the company has grown to such a size that the knowledge that the goods are in the warehouse becomes irrelevant, since the warehouse itself occupies a large area in several hangars, in such a situation, searching for goods can take quite a long time, and inventory becomes simply impossible. The storekeeper is unable to quickly find the required product. In this case, a decision should be made on maintaining warehouse logistics, since it is necessary to track the movement of goods between cells inside the warehouse. To reduce the time spent on moving it, it is necessary to optimize storage in the warehouse, i.e. place the most popular goods in closer cells.

In this case, the accounting system does not become much more complicated; additional tables are simply added, which should store information about the location of the goods in the warehouse in a certain cell and about its movement throughout the warehouse. To reflect the turnover within the warehouse, the following internal documents will be required (Fig. 3):

• application for acceptance of goods;
• a task for placing goods with a route containing a list of storage cells;
• intra-warehouse movement to reflect the movement of goods throughout the warehouse;
• a task for selecting goods, containing a list of cells from which it should be taken for shipment;
• assembling goods for shipment;
• packaging of goods before shipment.

Rice. 3. Model of detailed warehouse logistics

The assembly of goods should also include the function of optimizing its movement through the warehouse and possibly selecting it by batches of receipts.

Inventory in a warehouse becomes a daily procedure that is carried out in the process of work. It is impossible to stop its operation for recalculation, as was possible in previous cases, therefore the inventory is carried out in the following options:

recalculation of only one product item in the warehouse (shipment for it is blocked at this moment);

inventory within one warehouse storage zone (trade turnover in this zone is blocked for this time);

inventory of empty cells (cells in which there is no product are recorded).

In order for warehouse workers to use the system, it must have a simple interface and the ability to connect retail equipment. The requirements set out in this model are implemented in the software product “1C-Logistics: Warehouse Management”, which is easily integrated into standard solutions “1C: Enterprise 8.0. Trade Management" and "1C: Enterprise 8.0. Manufacturing Enterprise Management".

Thus, we examined three warehouse accounting models in order of increasing complexity (Fig. 4).

Rice. 4. Three models of warehouse accounting

Based on the analysis of these models, we can conclude that the greater the turnover in a company, the more intermediate stages and states arise in the seemingly simple operations of receiving and writing off goods in a warehouse. To correctly track the status of receipts and shipments and the history of trade turnover, specialized internal documents should be entered. To increase the speed of work, it is logical to form these documents in a database and display them for company employees in the most accessible form.

Automation of models will reduce the time of communication between company employees and warehouse workers and increase labor productivity. However, when automating accounting, some restrictions are imposed on the sequence of actions of employees. To the extent that possible warehouse situations are reflected in the system model and to the extent that company employees follow instructions exactly, the system “reflects” warehouse balances accurately.

Therefore, for competent warehouse automation, it is necessary to understand how often situations arise that are omitted and simplified in this accounting model. If the simplified model no longer works, then it is necessary either to change the model towards a more complex one, or to more strictly limit the actions of employees so that these actions fit into the rules and assumptions of the accounting model.

Limiting the choice of actions, of course, makes the company less flexible, but it avoids the destructive process of employees thinking about the question “what to do?” If the model and instructions of employees are thought out in advance, then it will be possible to always have accurate data on the condition of the warehouse.

A. Okunev
Softeka company