At any large enterprise, a warehouse is equipped. It is necessary for storing not only finished products, but also raw materials. For efficient and timely provision of production sites with materials, competent inventory control is required. Specialists who carry it out should know how the posting of goods is made. Let us further consider the features of this operation.
What is posting of goods?
This operation includes the reception and initial accounting of objects entering the enterprise. Posting of goods must be carried out by qualified employees. The fate of each object depends on how correctly each object is accepted and taken into account.
Recommendations
As a rule, the posting of goods is divided into several stages. The main thing is the direct arrival of objects at the enterprise. Some organizations record only the date of receipt. However, experts recommend taking into account the time of arrival. This is especially true for large enterprises, which receive a lot of different products from various suppliers per day. In addition, it is advisable to equip a special room in which the registration of arrived products will be carried out. 
Nuances
The posting of goods involves the entry in specific registers of specific information. Otherwise, the documents will be filled with unnecessary information, which subsequently complicates the work. Objects are made out in different ways. The most popular are two types of capitalization: with documents and invoices and without them. In the first case, information is entered into the accounting program, and in the second, an act on the actual availability of products is required. Enterprises, as practice shows, try to purchase products with accompanying documents.
Completeness and correctness
First of all, when posting, the quantity of goods is checked. This operation is necessary to obtain complete information for subsequent accounting. It is important for the company to always have up-to-date information on the quantity of materials in the warehouse. At the next stage, the responsible employee checks the contents of the container (if the goods are packed). If defective products are found, the products are sent back to the supplier. If everything is in order, the object is sent to the allocated space in the warehouse. 
Posting of goods: postings
Acceptance of products for accounting is carried out according to the rules provided for materials. Posting is made at the actual cost of objects. Information about the received products are summarized in the account. 41 and sub-accounts open to it. Retailers also use account 42. If goods are accepted at discount prices, then inv. 15 and 16. Products can be sold at retail and in bulk. Accounting is affected by the taxation system, the methods provided by the financial policy, the presence or absence of automation, and work with intermediaries.
Example
Consider how the posting of goods. Postings with VAT are as follows:
- Db sc 60 cd 50 (51) - deducted to the supplier.
- Db sc 41.1 (41.2) Cd. 60 - Accepted objects at the purchase price.
- Db sc 41.3 cd 60 - tare taken into account.
- Db sc 44 cd 60 - reflected transportation costs.
- Db sc 19 cd 60 - VAT is included for supplier transportation services.
- Db sc 63 (84) Cd. 60 - reflected the shortage or spoilage of products.
- Db sc 19 (41.2) Cd. 60 - VAT is included in the wholesale (retail) trade.
Acceptance of imported products
The posting of such a product has a number of features. When receiving and accounting, more information is needed, which somewhat complicates the documentation.For a more accurate posting, it is advisable to create a separate register for each foreign supplier. This will allow not only to quickly find information, but also the objects themselves in the warehouse. In automated mode, with separate registries, filling out documentation will be easier. They should take into account the currency in which products are purchased, the exchange rate. Orders to foreign suppliers are processed in accordance with international rules.
Automation
Currently, there are many programs that allow you to keep records. Each of them has a certain set of options. Using programs, you can solve many issues related to:
- Delivery organization.
- Product description.
- Re-sorting.
- Permutation.
- Mistakes of employees.
- Overdue items.
- Warehouse movements.
Conclusion
Posting of goods is a responsible task. It should be performed by professionals, people competent in warehousing. It should be noted that all employees receiving and distributing products, preparing documentation for it, are financially responsible. Errors in performing warehouse operations can lead to negative consequences. You can significantly reduce their number by introducing automated accounting systems at the enterprise.
