Material accounting is a type of accounting profession. Material accounting is mainly responsible for the entry and exit of materials, checking the entry and exit accounts with the warehouse at the end of each month, and providing material reports. In fact, the main job responsibility is to account for materials in accordance with the law. The work process includes receiving materials, calculating the weighted average price, issuing materials, closing detailed accounts of materials, and taking inventory.
The difficulties in material accounting work lie in four aspects: the physical goods and invoices of material purchases are not synchronized.
The job responsibilities of materials accounting include:
(1) Seriously abide by national financial policies, regulations, and systems.
(2) Settlement and accounting according to accounting rules to ensure accurate figures and timely reporting.
(3) Responsible for pricing outsourced materials and adjusting backlog of materials.
(4) The material plan of each unit must be recorded and archived. The required amount of each material must be summarized, indicating the required time, and establishing a required amount ledger; the resources and balance situation must be mastered, Submit the application plan for the gap material plan in a timely manner, and provide and indicate various technical requirements; the material plan for the entire project requires that within one week, sporadic and supplementary and changed materials must complete the above work within two days, and immediately report to the department Make a long written report on the relevant situation.
(5) Fill in the acceptance form for the incoming goods, and check in detail whether the contract number, name, specification, model, quantity, unit price, and total price match; odometer, scale sheet, gauge sheet, Check whether the certificate of conformity, quality certificate, consignment note, insurance policy, receipt and other documents are complete, and contact the warehouse to check the acceptance status. If there is any problem and refuse payment, contact the supplier immediately to solve the problem. If the goods have not arrived, payment cannot be made. Only after all indicators have been inspected and accepted can the acceptance documents be filled in and the accounts reimbursed and paid.
(6) According to the material plan of the project, billing and issuance of materials are limited according to the progress of the project; if the plan needs to be changed or substituted, it must be signed and approved by the technical department and the engineering supervisor. Except for material requisition for infrastructure projects, all materials allocated by units and individuals, regardless of production or maintenance, must be approved and signed by the section chief; internal materials requisition for infrastructure projects must be signed by the director.
(7) From the 26th of each month to the 3rd of the following month, input the acceptance form, picking list, transfer order and other documents reported from the warehouse into the computer, and collect statistics on material income, consumption and inventory. Reports and reports to school finances. All statistical reports must be submitted before the 3rd of each month. The figures must be accurate and the time must be timely. The statistical reports must be kept for archiving. Before October 10 of each month, the financial statements of the previous month should be reported to the school's Finance Department and Supply Section Chief in a timely manner.
(8) Use computers to establish material consumption accounts and inventory dynamic tables for each individual project. After the completion of a single project, it is about the company sending and receiving materials. The materials include all the materials of the company. You have to prepare the materials. Send and receive orders, pick up orders, and do many things, such as checking accounts at the end of the year, inventory, liquidation, etc. Plans, (9) Completion Office, and other temporary assignments assigned by department leaders sex work. , it is necessary to timely count and print out the material consumption statement of the project and submit it to the budget department; the inventory dynamic statement should be submitted to the supply section chief and the warehouse before the 5th of each month.
(10) Complete other temporary tasks assigned by department and section leaders.
Material accounting work flow:
1. Receiving materials
(1) Warehousing
Regularly review the warehouse raw and auxiliary material details Account——→Check the quantity, unit price, and amount of the registered materials in the warehouse——→Extract the second copy of the material receipt (material audit copy)——→Enter it into the computer revenue module——→Classify according to the account book to prepare for communication with the buyer The ④ billing page and sub-couplet are allotted.
Note:
The above warehouse detailed accounts involve all detailed accounts included in the five major categories of warehouses: raw material warehouse, packaging warehouse, low consumption warehouse, self-made semi-finished product warehouse and plastic finished product warehouse.
(2) Order allocation
At the end of the month, match the second copy and the fourth copy of the receipt note one by one - → Check the situation where the goods have arrived but the invoice has not arrived - →Prepare the accounting voucher based on the unmatched second copy.
Debit: Raw materials/packaging/low-value consumables—each secondary account
Credit: Accounts payable—provisional estimate of materials—→ Pass to supervisor for review and supervision The purchaser reports the account——→The voucher is reversed with a red letter at the beginning of the next month——→The account is reposted at the end of the month with the unmatched ② material receipt note.
Note:
(1) The unmatched ② material receipt note has been inspected and received by the warehouse, but the buyer has not yet reported to the financial department. At this time, the financial statement The amount of the receipt is temporarily processed into the warehouse to be consistent with the warehouse account.
(2) The unmatched fourth page means that the materials have been put into the warehouse and the invoice has been received, but the warehouse has not recorded the accounts. This situation only exists when the warehouse and the financial accounting time are inconsistent. , if there are other differences, the reasons should be identified in time.
(3) Temporary estimate for storage
If the materials pass the inspection and are ready for issuance, the buyer must issue a receipt note. The quantity and amount must be filled in completely. After being signed by the warehouse keeper, Can be issued. When the invoice has not arrived and the price cannot be determined temporarily, the buyer will first fill in the material receipt sheet based on the contract price, recent historical price or market price. After receiving the invoice, if the temporary valuation is inconsistent with the actual price, the buyer will fill in the material receipt according to the estimated price. Fill in the blue or red material receipt form with the invoice amount and adjust the original material receipt form. After the warehouse keeper signs, copy ② will be kept in the warehouse for accounting. Copies ③④ and ③④ of the estimated material receipt form will be attached to the invoice for accounting. , ensure that the sum of the invoice and the attached receipt is consistent.
2. Calculate the weighted average price
The weighted average unit price of materials = the amount received in the current period and the opening balance amount, which is the unit price of materials issued in the current period.
Quantity of goods received in this period and opening balance quantity
3. Issuance of materials
(1) Material picking by workshop department
Audit and picking of materials The form is filled out in a standardized manner and the signature procedures are complete - → Review the warehouse manager's registration of the issued quantity for accuracy - → Extract the picking list - → Enter it into the microcomputer issuing module - → Prepare and print the detailed list of picking lists for different categories by workshop department (Attached) --→ Do the cost calculation and get the amount of the picking list (= quantity issued × weighted average unit price of the material) --→ Register the amount of the material issued in the warehouse detailed account --→ Classify and summarize the expenses of each workshop department --→ Print The detailed list of workshop picking lists is transmitted to the workshop accountant - → Check the picking quantity and transfer the cost data - → After verification, prepare a monthly summary sheet of material issuance according to each workshop department and each issuing warehouse - → Prepare accounting Voucher
Debit: Production cost——→Basic production (material cost) (direct raw materials for production)
Production cost——→Auxiliary production (received by machine repair workshop)
Manufacturing expenses (indirect materials used by the production system)
Administrative expenses (used by the management system)
Sales expenses (used by the sales system)
Credit: Raw materials/packagings/low-value consumables—each second-level subject—→pass to this post for review
Note:
The department’s requisition list must be handled by the department It must be reviewed by a person and signed by the leader in charge. The workshop material requisition form must be signed by the workshop director.
(2) Wuma uses
Since the raw and auxiliary materials used in Wuma’s production are all purchased by the company, Wuma collects them from the company’s warehouse with the material pick-up list. The horse material requisition list prepares a detailed list of the material requisition list, and passes it to the Wuma Finance Department to check and confirm the materials sold in the month.
① Carry forward the cost of sales materials
The classification and summary of the material picking list is completed——→Prepare the accounting voucher for raw and auxiliary materials used by Wuma based on the classification summary table
Debit: other business expenses
Credit: raw materials/packaging/low-value consumables - → passed to this post for review
Note:
(1 ) In the actual accounting processing, this business and the department's picking list are combined into one accounting voucher.
②Income from sales of materials
Select the Wuma material picking list and the detailed list of the picking list——→ At the beginning of next month, the invoicing post will issue a sales invoice to Wuma——→ The invoice copy and picking list are sent to Wuma Finance Department -→ Prepare accounting vouchers based on the invoice accounting copy.
Debit: Accounts payable—Wuma
Credit: Other business income
Tax payable—VAT (output)—→ Pass Cost post review
(3) Sporadic external sales
①Carrying forward sales material costs
The picking list is classified and summarized——→ Prepare based on the classification summary table Accounting voucher for sporadic sales of materials
Debit: other business expenses (invoice)
Manufacturing expenses - warehousing fees (receipt)
Credit: raw materials/packaging /Low-value consumables——→ Pass it to this post for review
Note:
(1) In the actual accounting processing, this business is combined with the department’s material picking list. Accounting vouchers.
②Income from sales of materials
Audit the approval documents for externally sold materials—→Issue receipts or urge the invoicing post to issue invoices—→Transmit payment to the post for collection—→Keep accounts based on invoices Prepare accounting vouchers with coupons or receipts.
Debit: cash/bank deposit
Credit: other business income (invoice)
Tax payable - value-added tax (output)
Or borrow: cash/bank deposit
Credit: manufacturing expenses - warehousing fees
Note:
(1) Materials issued and sold by the warehouse must be reported signed by the production director, reviewed by the material review post, and have a receipt from the Finance Department (a copy of the invoice or receipt stamped with "cash receipt" or "bank receipt") .
(2) If the materials sold need to be invoiced, the invoicing post must issue the invoice based on the report reviewed by the material review post, and the accounting copy will be handed over to the material review post to prepare the accounting voucher.
(3) If there is no need to issue an invoice, the material review post will issue a receipt and send two copies to the warehouse manager for accounting and delivery.
(4) After the warehouse detailed account has been reviewed, the materials sold in the warehouse and the financial receipts of the materials sold must be checked.
4. Compile the material warehouse detailed account
After the material warehouse detailed account has been reviewed and registered, the balance of each material is settled, the warehouse manager is urged to check with the physical objects, and the account balance is Subclassification and reconciliation of financial accounts.
5. Inventory
Organize a physical inventory of raw materials, packaging, and low-consumption warehouses once every quarter - → Supervise warehouse managers to prepare physical inventory lists - → Prepare inventory Inventory details and summary tables - → Provide inventory results in a timely manner - → Assist warehouse managers to report relevant issues - → Prepare accounting vouchers based on company processing decisions.
(1) Income
Debit: Raw materials/packagings/low-value consumables—each secondary account
Credit: administrative expenses—processing Property loss
(2) Inventory loss
Debit: management expenses - handling property losses
Credit: raw materials/packaging/low-value transactions Consumables