Write-off of 1/2 costs of the invaluable and quickly worn out subject on distribution costs in its date of transmission in operation (in all other cases which are not provided by the first option) and write-off of the remained cost of the invaluable and quickly worn out subject at its conclusion from operation (minus the cost of the secondary raw materials received during its elimination).
At the TED-Medik enterprise money from cash desk is given only to the persons specified in the account cash warrant or the document replacing it (sheets, etc.). At delivery of money by proxy in the warrant enter a surname, a name and a middle name of the recipient and person to whom receiving money, and in the sheet, before the receipt of the recipient is entrusted, the cashier does an inscription "By proxy ". The issued power of attorney remains at the cashier, he attaches it to the account cash warrant or the sheet.
The second copy of the consignment note with the above signatures, but without prints, remains at the buyer for receipt of the bought goods, and the third copy remains in trade department for nightly verification of sales of goods in a day.
Main type of leaving of goods is their realization. Wholesale realization is made out by registration of the above relevant documents. Sale of goods at retail, at the analyzed enterprise is made out by the cash voucher or the credit cash order.
- ensuring safety of money, documents in cash desk and other places of their delivery, uninterrupted satisfaction monetary cash of all urgent needs of the enterprise where under the terms of calculations or proceeding from nature of activity it is necessary;
At the enterprise necessary measures are taken for ensuring safety of money in cash desk. For cash desk the certain room with the safe which on completion of work the cashier closes a key is allocated and seals up the sealing wax press.
- development of concrete measures and suggestions for improvement of the accounting of monetary operations at the enterprise for overcoming of the shortcomings and discrepancies to the existing requirements revealed during research.
This reporting is used, after its check by the controler on a warehouse, transferred to accounts department where it is used for reflection of commodity operations on accounts of accounting and drawing up financial, statistical and internal statements. The warehouse of the separate accounting of the movement of goods has no, warehouse workers actually are engaged only in physical reception, delivery, sorting of goods. The warehouse manager reports to the controler on a warehouse according to receipt and account consignment notes for the reporting
The enterprises, carry out the current, investment and financial activity, enter relationship with legal entities and individuals, including with members of the labor collective. This relationship is based on monetary calculations.
Salary, temporary disability benefits, awards, the cashier pays according to pay-sheets. On the title (header) page of the pay-sheet the allowing inscription in cash desk about delivery of money behind signatures of the director and chief accountant, with the indication of terms of delivery of money and their sums becomes (in cursive script).
Allocate also other commodity operations which treat: purchase of goods at the population, internal displacement of goods at the enterprise, reflection in the accounting of results of inventory, reflection in the accounting of commodity losses, revaluations of goods and others. Such operations are made out by the following documents: purchasing acts, consignment notes, inventory acts, collation sheets, acts of damage, acts of revaluation of goods and other documents.
The system of the accounts of accounting united in accounting Book of accounts in the sections "Money" and "Calculations" is applied to accounting of money and settlement operations. They include accounts of the accounting of money and financial documents (cash desk, settlement, currency and the special accounts etc.), and calculations.
Current accounts open to the organizations which are not possessing the signs giving the chance to open the settlement account: ïðîèçâîäñòâåííûì (ñòðóêòóðíûì) to units production and scientific and production associations; to other self-supporting divisions of the organizations located out of their location; to cooperatives for the location of their branches, etc.