Inventory control- this is a quantitative, operational accounting of the movement of inventory in warehouses, in workshop (precinct) storerooms and other places where inventories are stored.
The main document for recording the movement of inventory items in a warehouse (storeroom) is a warehouse accounting card.
Form No. M-12 is used for operational accounting of the movement of materials, materials and equipment, finished products and other types of inventory in the warehouse (storeroom). A card is opened in the accounting department for each name, grade and size of a specific type of inventory item for the year, with the balance of inventory transferred to the beginning of the year from the previous year’s card. General view of form No. M-12, approved by order of the Ministry of Statistics of Ukraine dated June 21, 1996 No. 193, shown in table. 5.8. For the purpose of practical application, the warehouse registration card form is printed on both sides. On the front side there are general details of the form (enterprise, name of the form, etc.), and on the back - only columns for recording the movement of values accounted for in this card. A fragment of such a construction of a warehouse accounting card is given in Table. 5.9.
Table 5.8
Table 5.9
Entries on the receipt and consumption of materials in warehouse accounting cards are carried out directly by financially responsible persons (warehouse managers, storekeepers) on the basis of receipt and expenditure documents drawn up in the prescribed manner. In large warehouses, with the consent of financially responsible persons, warehouse accounting cards are filled out by accountants. The balances of materials in warehouse accounting cards are calculated (displayed) daily at the end of the working day. The serial numbers of records are indicated from the beginning of the year.
In warehouse accounting cards, details are filled in that characterize the storage locations for materials (racks, storerooms). And in places where inventory items are stored, a material label of standard form No. M-16 is attached.
Warehouse registration cards are issued to materially responsible persons against receipt Register of card issuance(Table 5.10).
Table 5.10
The material label is intended to characterize the materials of each item number located in storage areas. The label form, filled out with the necessary data, serves as a passport for material assets (Table 5.11).
Table 5.11
The release of materials into production is usually carried out on the basis of pre-established limits. The main documents for the release of materials from the warehouse are limit and withdrawal cards (standard forms No. M-8 and M-9), an act of requirement for replacement (additional release) of materials (standard form No. M-10) and an invoice for release (internal movement materials (standard form No. M-11).
Limit and withdrawal cards are used to register the release of materials that are systematically consumed in the manufacture of products, as well as to carry out ongoing monitoring of compliance with established limits for the supply of materials for production needs and are supporting documents for writing off material assets from the warehouse.
Limit cards are issued by the production and technical department, the planning and economic department or the supply department for one or more items of materials in two copies. Before the beginning of the month, one copy is transferred to the workshop (site) - the consumer of materials, the second - to the warehouse or storeroom of the workshop (site). The release of materials into production is carried out by the warehouse upon presentation to the workshop of its copy of the limit card.
The storekeeper notes in both copies the date and quantity of material issued, after which he determines the remainder of the limit for each item number of materials. The limit and intake card of the workshop (area) is signed by the storekeeper, and the limit and intake card of the warehouse is signed by a representative of the workshop (area).
Using the limit-receipt card, records are also kept of materials that were not used in production and returned to the warehouse. In this case, the return will not be processed using other additional documents.
The warehouse transfers limit-fence cards to the accounting department after the limit has been used.
Form No. M-8 is intended for multiple release of one item number of materials for one month (Table 5.12).
Table 5.12
Form No. M-9 (Table 5.13) is intended for four-time release of limited materials related to one type of cost (order) in one month.
Table 5.13
The release of materials, the need for which arises periodically, the replacement of materials, as well as additional (extra-limit) release of materials is formalized by an Act of Requirement for the replacement (additional release) of materials of standard form No. M-10 (Table 5.14). The requirement combines an administrative and justifying document.
Table 5.14
A demand act is issued for one type of materials and its reusable release within the limit in two copies: one copy for the recipient (workshop, site, etc.), the second for the warehouse.
The storekeeper notes in both copies of the demand statement the date and quantity of material released, after which the balance is determined.
The warehouse manager (storekeeper) signs the act of demand of the recipient (workshop, site), and the representative of the recipient (workshop, site) signs the act of demand of the warehouse.
The transfer of acts of demand to the accounting department is carried out after the entire amount of necessary material has been issued.
Excessive supply of materials and replacement of some types of materials with others is allowed only with the permission of the head of the enterprise, chief engineer or authorized persons.
The release of materials within the enterprise, including the supply to the farms of the enterprise located outside its main territory, is carried out according to the invoice request for the release (internal movement) of materials of standard form No. M-11 (Table 5.15).
Table 5.15
The same invoices-requirements form No. M-11 are used to formalize the delivery of production waste, waste from defects, material assets from the liquidation of fixed assets, from the dismantling of temporary structures, etc. to the warehouse.
Column 11 "Inventory number" of form No. M-11 is filled in in the case of accounting for low-value and wearable items by inventory numbers.
The demand invoice is written out in two copies: one is intended for writing off valuables from the one who transfers, and the second is for posting valuables to the one who accepts.
When goods arrive at the warehouse, a product label is filled out on them in the T-11 form, which, after registration and signing, is attached to the inventory. Label data shows basic information about the product, its characteristics, parameters, price. When conducting a further inventory of inventory items, the contents of the product label are used when filling out the inventory list. In this article we will tell you how to fill out the TORG-11 Product Label and consider possible errors.
Typically, product labels are filled out for those goods that have a long shelf life, for example, clothing, shoes. Well-designed product labels facilitate and optimize the work of the warehouse, and also speed up the inventory process of goods and materials in storage areas.
Form TORG-11 is used in the warehouse to record incoming commodity and material assets. It is filled out by the person accepting the inventory in a single copy and placed in the place of storage of the property specified in the label.
The product label is used at all enterprises that have a warehouse for storing materials and goods.
The label allows you to summarize and systematize information about inventory items in the warehouse, facilitating warehouse accounting activities.
The product label is filled in at the moment the goods or material assets arrive at the warehouse. Registration is carried out by the person financially responsible for inventory items in the warehouse. Next, the contents of the TORG-11 form are checked by a higher-ranking warehouse employee - manager, senior storekeeper or warehouse worker of another position.
If the indicators of the product label correspond to the actual parameters of the product, the person in question puts a signature, after which the document remains in the place where the valuables are stored. A product label is filled out for each item of product arriving at the warehouse for storage.
The completed product label is permanently located in the place where inventory items are stored, information on which is entered in the TORG-11 form. The document allows you to clearly define what is stored in a specific location and speeds up the search for the desired item.
When carrying out the inventory procedure, members of the commission use the indicators of this label to fill out the inventory in the INV-3 form.
Who signs the TORG-11 product label
The label is signed by the persons who filled out the document and checked the correctness of filling out the document, this could be:
- A manager of a warehouse or other place where goods and materials are located (warehouse manager, store manager);
- A warehouse employee, for example, a storekeeper, financially responsible for a given product;
- Accounting representative.
The signature is placed after checking that the materially responsible person has filled out the TORG-11 form for the goods received at the storage location.
The signed product label is not submitted to the accounting department; the document is needed solely for warehouse accounting of inventory items at storage locations, so the verified and signed document remains in the warehouse.
The product label is filled out according to the standard unified form T-11. This form was put into effect by Resolution of the State Statistics Committee of Russia No. 132 of December 25, 1998. It is possible to use a self-developed form, but in practice it is convenient to use a standard form, which contains a comprehensive set of fields and details to fill out, which allow you to reflect the necessary information for the correct accounting of inventory items in a warehouse or other storage location.
The product label can be filled out manually, or can be generated using an automated document accounting system, if one is used in the enterprise’s warehouse. The use of special document automation programs allows you to speed up the registration process, making the work of warehouse employees easier.
The instructions for completing this form state that you need to fill out a product label for each item. This means that information on each item of inventory material available at the storage location must be reflected in the label.
It is permissible to enter information on several items in one TORG-11 form if they are stored together in one cell (on one shelf) in a warehouse. The total number of valuables stored in a particular location is indicated in the results of the completed table of the TORG-11 form.
All issued product labels are registered in a special accounting journal. Each document has its own unique number, which is affixed in accordance with this journal. The number is entered in a special field in the “header” of the TORG-11 form, and the date of formation of the document is placed next to it.
At the top of the product label, the traditional information about the owner of the goods and materials is filled in:
- Name of the company, its address, OKPO;
- The name of the structural unit where incoming valuables are stored;
- Activities according to the OKVED classifier;
- Inventory date.
Download the form of the product label TORG-11
In the tabular part of the TORG-11 form, information about inventory items is filled in:
| Column number | Information to be filled in |
| 1 | Product name (usually labels are filled in for long-term storage items) |
| 2 | Product code according to the all-Russian product classifier |
| 3 | Unit name |
| 4 | Unit code according to the classifier |
| 5 | Product code |
| 6 | Variety, if this concept is applicable to the specified product |
| 7 | Dimensions, height - if required |
| 8-14 | Characteristics of the specified name, depending on the type of product, the corresponding distinctive parameters characterizing the object are indicated |
| 15 | Quantity according to the specified unit of measurement |
| 16 | Price - goods can be accepted at sales or purchase prices. |
If there are several items in one storage location, then all of them are listed sequentially in the table of the TORG-11 form; based on the results of the table, the quantity data is summarized. Below the table, the total quantity of goods is written in words.
After filling out the product label by the financially responsible person, the document is sent for verification to higher authorities, for example, the warehouse manager. This person checks the correctness of filling out, after which he puts his signature, thereby confirming the presence of the specified items in this storage location.
Download example of filling out TORG-11
Errors in filling out the product label
The financially responsible person filling out the TORG-11 form must not make mistakes in indicating information about inventory items. It is necessary to provide the most complete information about all items stored on a specific shelf (cell). It is necessary to indicate not only the name, but also detailed individual characteristics of the property (article number, grade, size, etc.).
There should be no errors in indicating quantity and price. The price is determined in accordance with the accompanying documentation, as well as the organization’s procedure for accepting inventory items for accounting. Valuables can be accepted into the warehouse at the purchase price specified by the supplier, or at the selling price, including a trade margin.
Errors in the design of the label will not allow you to correctly fill out the inventory list in the future; therefore, you should carefully fill out the tabular part of the TORG-11 form. The determining factor when filling out the TORG-11 form is the location of the product, so the product label remains in a specific cell (compartment, shelf), therefore, it is allowed to include all the names that are in a given cell in one form.
Since the product label is used when filling out the INV-3 inventory list, the signature of the person who verified the completion of the TORG-11 form is required. By putting his signature, the manager of a warehouse or other storage location confirms that all information is correct, and the volume of inventory items that is reflected in the product label is actually stored in this location.
The label must be signed not only by the employee who checked the correctness of registration, but also by the materially responsible employee who filled out the document. Only if the specified signatures are available, the product label data can be used to fill out inventories when taking inventory of goods and materials.
product label
Alternative descriptionsBaggage escort
In Ancient Rus' and the Muscovite state - a stick or tablet on which the work was recorded with notches, the payment of money was noted, etc.; also played the role of a receipt: it was split in half, one part was given to the seller of goods, the other to the buyer
A plaque with an inscription on luggage
Board with number and inscription for identification
A plate with a number or inscription, tied to bags of goods, bales, etc. to indicate weight, number, etc.
A plank marked with cuts and split in half; in the old days it served instead of a bill, one half was received by the creditor, and the other by the debtor
A plate with an inscription
Label; score board
The largest trading center of the Swedish Vikings in 800-975
Capital of the Swedish kings
Luggage label
Dress, price tag
Plaque on luggage
Price tag hanging on a dress
. "label" of a newborn on the handle
Price tag on clothes
Air passenger baggage label
. "badge" from the luggage compartment
Label sewn under collar
Label on a string
Air passenger baggage label
Trademark on the bar
Label with inscription on goods, luggage
A plaque with an inscription on luggage
Label, plate with inscription
Score board
. "Badge" from the luggage compartment
. "Label" of a newborn on the handle
Tag Tatar (from birmek, to take, which is why it agrees with Russian) a stick or tablet on which, with notches, crosses and other cuts, with a knife, rarely with paint, signs are placed for counting, measures or signs. The illiterate keep a special tag for each debtor or trustee, splitting it in half and giving one half to the one with whom the account is being made; When paying and settling, both halves are added together for verification. To cut someone off the tag, to settle accounts with him, to forgive a debt to a hopeless, insolvent debtor: among ordinary people this was considered a threat, a reproach. I’ll chop it or chop it for you, cut it into a tag, or chop it up for your tag; remember, I won’t forgive you. I still have you hacked to death on my tag. You've been on my tag for a long time. The ships are overseas, but the tag (debt) is with a neighbor, debt is more accurate than profit. Cossacks: the same stick with cuts split in half, exchanged between assembled patrols or patrols; it serves to prove that they came together after traveling the proper distance. A board with a sign, with a number, account, weight, price, address (address), hung on goods in bags, bales and bales, on places. horse dealers, tag, ruble; from mazurks (pickpockets, swindlers), passport, ticket, written form. From verb. take: tag psk. basket, basket, basket of mushrooms and berries; Vlad. a pole with a glass, with a wooden cup, for picking fruits from trees; simalka, dobyvalka, sigalka, taker. Tag cuts. Tag account. Birochnik m. Birochnitsa w. who keeps score by tag. Tag something, cut it onto a tag, mark it, write it down; tell someone something, believe in a debt, give money or goods for a period of time. You should take it away for memory. He typed God knows what on me. If only you could tell me about the Holy One, you would believe me. Cleaned up, got into debt
A plate with a number or inscription, tied to bags of goods, bales, etc. to indicate weight, number, etc.
Product label of form TORG-11 is a specific form of description of goods in the warehouse. It is ideal for inventorying clothes and shoes. Facilitates the work of the storekeeper when taking inventory. The product label serves as the basis for filling out an inventory list of inventory items.
FILES
The inventory process should not be very long (limited to a day). If the inspection lasts a long time, then it is more advisable to draw up not a product label, but a special one - an inventory one.
The product label consists of an album of unified forms of primary accounting documentation. There is a footnote about this in the document form.
In what situations is it applicable?
It is convenient to use this document in situations where:
- the organization is engaged in the production or resale of clothing, shoes, and various accessories of various sizes;
- lengthy inventory is not expected;
- Each product item has an article number;
Important point! The warehouse accounting unit will not be the product, but the cell in which it is stored. Even if there are several types of goods in the same cell during inventory, there is only one label for them.
If it is more convenient for the storekeeper to create a label for each type of product in the cell, then such filling is also acceptable.
Components of paper
The product label consists of an upper part that indicates:
- form according to OKUD (0330211) and OKPO;
- the full name of the organization for which it is being compiled, and if there is a structural unit;
- type of activity of the company according to OKDP;
- inventory period (specific date) and type of operations performed;
- the phrase “product label” in the middle of the line, the document number and the date of its preparation.
Besides this, there is the main part. It is located on the same side of the document (it does not have a second sheet). Of course, if necessary, you can additionally print out the second part and fill it out by attaching it to the first. This design is also acceptable.
Primary information is also contained in the second part. For convenience, the data is compressed in the table. The latter states:
- serial number of the record;
- Name of product;
- its code;
- description of the unit of measurement of this product - its OKEI code and full name;
- vendor code;
- variety;
- size or height intended for;
- completeness;
- model;
- color;
- top view;
- article number of the fabric used;
- style;
- what kind of pads does the product have;
- number of products in this cell;
- the accounting price of the described unit.
As for the last point, this can be either the cost at which the product was purchased from the supplier, or the price at which it should be sold, taking into account the markup.
Not all rows and columns in the document may be completed. Some of them may be removed. For example, if shoes are described, then the column “Article number of fabric used” may be inappropriate. And the introduction of a new one, for example, “the presence of lacing,” is completely justified.
When creating both the form of this label and filling it out, you need to focus, first of all, on the specific conditions of its operation.
Filling
The person responsible for carrying out this work is specified in the job descriptions. In the vast majority of cases, this work is entrusted to a storekeeper or an employee in a similar position.
Is it necessary to fill out a product label?
Since January 2013, filling out this document has ceased to be mandatory for many organizations, since a decree was issued on the abolition of albums of unified forms of primary accounting documentation.
However, its use still continues, since regulatory organizations have become accustomed to the previously established forms of papers. If a discrepancy or absence of a document is found, then they require written reasons, documentary evidence and compelling reasons for this.
Attention! If the above is not found, then the organization and the employee will face administrative liability in the form of a fine.
Thus, most trading companies and other entrepreneurs prefer to resort to correctly and completely filling out this document for each unit of goods. This is quite convenient when conducting inventory checks.
Who fills out and verifies
The storekeeper draws up and makes the necessary changes to the document (although in practice they do not correct it, but simply print out a blank label form and enter the changed data). Control over the completion of each label remains with the head of the organization or individual department. If the company has the position of chief storekeeper, then the responsibility for control can be assigned to him. Each product label must bear the signature of the person who verified the quantity, quality and other characteristics of the product with those indicated in the documents.
In addition to such primary control, a process is required to reconcile information from product labels with the data that was entered into the inventory list.
Possible errors when filling out
Second copies of the label never make up. The financially responsible person writes down the data in a single form, putting a serial number and signature on each completed document.
Important point! The total quantity of the described goods should be recorded in words and not in numbers.
Product labels must be stored in the same place where the values they describe are located. Ideally - in the same cell, on the same shelf, etc.
If a mistake has been made and it is necessary to urgently make changes to the document, then it is allowed to cross out the incorrect data and enter the correct data in the available empty space.
However, next to the correction there must be signatures of financially responsible persons. And not only the one who filled out the paper, but also the one who controlled the filling process (manager, warehouse manager, chief storekeeper).
Only correctly executed product labels can be the basis for drawing up inventory documentation.
Form TORG-11 “Product Label”
This form is used to record inventory in places where goods are stored. The product label is filled out in one copy by the financially responsible person for each item, indicating the serial number of the label. The product label is stored together with inventory items at their location.
Product label data is used to fill out an inventory list of inventory items.
Regardless of how goods are stored, financially responsible persons must comply with the principles of commodity proximity. For example, goods that have a specific odor should be stored separately from goods that are susceptible to odor. Finished products are stored separately from raw materials and semi-finished products. Food and non-food products are stored in different warehouses or in separate warehouses. A complete list of commodity neighborhood rules is defined by numerous regulatory and technical documents for individual types of goods.
The administration of a trade organization is obliged to ensure compliance with sanitary standards and regulations, storage standards, as well as fire safety requirements.
State and general industry standards, other regulatory documents, and standards developed by the trade organization itself establish the storage regime for goods. Storage mode means:
- - storage temperature;
- - humidity;
- - lighting;
- - shelf life.
For example, the storage regime for boiled pork products is established by GOST 18236-85, canned condensed milk with sugar - by GOST 718-84, flour, cereals - by GOST 26791-85, porcelain and earthenware products - by GOST 28389-89, etc.
Thus, GOST 10581-91 for garments establishes the following storage conditions:
- 1) products must be stored in covered warehouses and protected from direct sunlight and atmospheric influences;
- 2) products transported hanging or folded must be stored suspended until sold, transported in consumer packaging - or in tied packs, with or without paper - on racks;
- 3) the distance from the floor to the bottom of the shelf of the rack must be at least 0.2 m, from the internal walls to the products - at least 1 m, between the racks - at least 0.7 m.
If the goods were damaged during storage, the commission first checks the storage conditions. If this regime is violated, the perpetrators shall compensate the organization for losses from damage to the goods.
Financially responsible persons working in a warehouse (store, other trading unit) keep quantitative and total records of goods on special cards of a unified form. In addition, financially responsible persons draw up commodity reports, which reflect the receipt and release of goods for a certain period of time. Commodity reports with primary receipt and expense documents attached to them are transferred to the accounting department. The deadline for submitting commodity reports (from 1 to 10 days) is set by the head and chief accountant of the trade organization, depending on the working conditions (volume of supplies, turnover, etc.).
If goods are accounted for by a trading organization at sales prices, then the so-called cost (total) or balance method of accounting for goods is used. In this case, the financially responsible persons draw up a product report in the unified form TORG-29 and a report on containers in the unified form TORG-30.
