On the basis of the processed data of receipt part of the commodity report of responsible persons of a wholesale warehouse records in the sheet of the movement of goods on the debit of the score 41-1 — goods and 41-3 — container are made.
Check of the actual existence of goods is made by the commission in the presence of responsible persons by recalculation, a preponderating or a peremerivaniye. It is not allowed to include in the schedule goods according to the data specified on labels without preliminary recalculation.
In a case, when at acceptance in the presence of the representative of bureau of commodity examinations or inspectorate for quality part of goods for the sum of 4000.. and VAT 800.. it was low-quality, inappropriate to standards or with the overdue term of realization, operation is reflected in the account in the following order:
Treat them: cattle and a bird, meat and meat products, milk and molokoprodukta, eggs and yaytseprodukta, vegetable oil, margarine, sugar, salt, grain, a maslosemena and products of their processing, bread and bakery products, grain, a flour, pasta, fish live, the sea - and fish products, baby and diabetic food, vegetables and products of their processing, potatoes and kartofeleprodukta, wild-growing fruits.
Analytical account of goods is kept both in accounts department and in warehouses by responsible persons. In accounts department analytical account of goods is kept in a section of objects of the account, i.e. each warehouse and responsible persons.
At the second option the purchased cost of the goods realized in a month is estimated by an exception of a result of the remains for the beginning of month and receipt, a result of indicators of the last receipts and the rest for the end of month.
This method is used when goods arrive, are stored and released shipped) to buyers in container of the manufacturing supplier and on each place — a box or a pile — the packing label or the kipny card are pasted, and two copies of these documents were attached to the account of the supplier.
The same for the returned container If the low-quality, not conforming to standards or earlier shipped by the wholesale enterprise with the expired realization terms goods are returned, it is accepted by responsible persons according to the instruction about acceptance of goods on quality, with participation of the expert of bureau of commodity examinations after carrying out necessary analyses and obtaining the conclusion of appropriate authorities. On the arrived low-quality goods returned by buyers responsible persons make the separate commodity report.
imostny expression. The column of the movement of container in which are shown the rest for the beginning of the period, receipt and leaving in a section of each receipt and account document and the rest for the end of the period is provided in the uniform form of the commodity report.