→ “Receipt from processing”

→ “Batch (manual accounting)”

→ “Movement of goods.”

A batch is a source of data about the document that formed the batch, a party to a transaction, an agreement, or the price of an item. The batch allows you to display the exact valuation of inventory and, during the write-off of batches, carry out the sequence of repayment of batches (initial by date of receipt, FIFO, average).

To redeem batches the following is carried out:

→ selection of stocks that match certain filters;

→ from those that are suitable, receipts written off by time are selected.

When selecting a batch, enterprises act as filters, since inventories belong to a specific enterprise. Redemption of lots occurs:

→ within the enterprise;

→ within the framework of an accounting account → inventory items of the same item can be accepted for accounting on different accounts (repayment occurs within the same account, for example, batches of small and medium-sized products are not mixed with the same inventory items, but products).

Analytical inventory accounting can be carried out in a configuration by item (inventory), warehouses and batches. The exceptions are production accounts 23 “Production” and 24 “Defects” (“Chart of Accounts”).

Chart of Accounts

To save data on inventory items, use the “Nomenclature” directory, and to record inventory disposals. You can see batch balances using the “Subconto Analysis” report (“Subconto Analysis”).

Subconto analysis

Other materials on the topic:
empty value , evaluation , receipt from processing , accounting chart of accounts, inventory accounting, subconto analysis, return of goods from the buyer, batch accounting,

In ERP field Cost (reg.) accumulation register Cost of goods falls into the item write-off posting, that is, for example, Kt41. Why Cost (ex.) + Additional expenses does not match Cost (reg.) for the FIFO (weighted valuation) method of calculating the cost of goods?

The releases under consideration are ERP 2.2.2.208, UT 11.3.2.207, the calculation of the cost of goods in both configurations is the same (there is no product release in UT), batch accounting version 2.1 ( Constants.PartitionVersion22 = False).

Let's consider the simplest turnover and calculation of the cost of goods using the FIFO (weighted valuation) method, the documents involved: Receipt of goods and services (RP&S), Receipt of services and other assets (RP&PA), Sales of goods and services (RT&S). That is, we receive the goods, distribute some additional items to the receipt document. expenses, say, delivery services and are written off through sales. The product has no initial balance. By “product” we mean Analytics for inventory accounting. It is clear that this is not the only aspect of cost calculation, but the others are not required for the example under consideration.

Consignments of goods of organizations:

Movements in the accumulation register Cost of goods batches

Movements in the accumulation register Cost of goods, together with data from the register of consignments of goods and additional consignments. expenses in columns (ex.)

In the first month, due to the lack of an initial balance, there is no difference between management and regulated cost calculations. It is worth noting that additional expenses when calculating the cost were distributed among both receipts, although additional. expenses were allocated only to the first. According to party accounting, we have an additional write-off. expenses for 5 rubles, and in cost 2.50

Let's consider the calculation taking into account the opening balance in the second month. The cost of a unit of goods according to management accounting is calculated using a well-known formula: it is necessary to add up the costs of written-off lots and divide by the total number of write-offs (hereinafter it is assumed that receipts and write-offs occur during the month in question). The opening balance is considered as one batch. That is, (15 + 146 + 136) / (1 + 10 + 10) ~ 14.14 All units of the product are written off at this price. Where did 15, 146 and 136 come from, see register movements Consignments of goods of organizations, you need to add up the write-off costs by registrars.

The opening balance is 19 units. If a smaller or equal quantity had been written off during the second month, the unit cost would have been 265/19 ~ 13.95 (the opening balance is one batch for costing purposes).

Additional write-off cost expenses per unit of goods according to management accounting is the sum of the balance and all additional receipts. expenses divided by the sum of the amount of balance and the number of goods received. That is, (47.50 + 60 + 45) / (19 + 10 + 10) ~ 3.91

Cost (reg.) is calculated from two parts: in fact, part of the cost according to regulated accounting and additional. expenses. Part of the product cost is calculated as the amount of the incoming balance Cost (reg.) and receipts by batches minus the value of the balance by batches, divided by the total write-off amount. That is (312.50 + 160 + 140 - 268) / (1 + 10 + 10) ~ 16.405 Add. expenses for calculating Cost (reg.) are the amount of additional receipts. expenses divided by the sum of the amount of balance and the total amount of receipts - that is, without the incoming balance for additional expenses. expenses, it is already contained in the incoming balance of reg. cost. That is, (60 + 45) / (19 + 10 + 10) ~ 2.692 Together these two numbers make up the cost of writing off a unit of goods according to regulated accounting: 16.405 + 2.692 ~ 19.10

The method of calculating the write-off amount for regulated accounting also corresponds to management accounting. That is, this is not a calculation of the amount of write-off of batches according to FIFO, but the difference between the balance and receipts and the amount of unspent batches. Thus, the balance at the beginning of the month is first calculated, then all receipts are added. After this, the amount for the remaining batches is calculated. This amount is deducted from the balance and receipts.

The algorithm for calculating the amount for the remaining batches for management accounting is in the procedure of the general module Calculation of Cost. Prepare Data for Calculation of Cost by FIFO, for regulated - Prepare Data for Calculation of CostReglAccording to FIFO. Both procedures feature an exquisite block

Not yet Request.Execute().Empty() Loop // The maximum number of request executions - the maximum number of goods arriving at the warehouse. EndCycle;

which iteratively rises from the last to the first batch. That is, in order to get 268 rubles of balance, at the first step it is determined that the batch PTiU 0000004 (140 rubles) is unspent, at the second - that from the batch PTiU 000003 160 / 10 * 8 = 128 rubles are unspent. Together this is 268 rubles.

In the case of calculations according to regulated accounting of iterations, 4 are performed - additional receipts are also included. expenses. However, the write-off amount is additional. costs per unit of goods are already known at the beginning of this algorithm and are simply copied at each step.

It is necessary to maintain warehouse records in order to control the movement and safety of stored objects. There are two accounting methods: varietal and batch. Let's take a closer look at the second method.

What is batch accounting?

Batch accounting is product accounting in which each batch is taken into account. A product label is attached to each batch. Subsequently, the corresponding numbers are entered into the consumable papers. Product labels must contain document numbers, as well as the number of products sold.

A separate analytical account is created for each batch. It is needed to make movement records. Every month, based on the established analytical accounting, a turnover sheet is formed. It contains the batch number for each product group, as well as the amount and number of containers for each of them.

General provisions

Methods of accounting are specified in the Methodological Instructions approved by Order of the Ministry of Finance No. 119n dated December 28, 2001. In essence, the only difference between the varietal method and the batch method is accounting for each batch of products.

A batch is a homogeneous product that came from one supplier. The goods can be delivered on the basis of one or several documents. However, these conditions must be met:

• Delivery on the same date.
• Transportation by the same type of transport.

The method under consideration is relevant for both accounting and warehouses. Here are its main features:

1. Accounting is carried out on batch cards. They are documents for recording the receipts and expenses of products from a single batch. The card form was assigned the number MX-10 on the basis of Resolution of the State Statistics Committee No. 66 of August 9, 1999. Cards are issued in two copies: one remains in the warehouse, and the other is sent to the accounting department. They are compiled by the financially responsible employee. The card must be registered. It is designated by the batch number. The document contains this information: details of the recipient and supplier, acceptance certificate, product characteristics.
2. The batch of products is sent to a warehouse separately from other facilities.
3. In the primary documentation regarding the release of valuables, the number of the consignment card is indicated.
4. If the documented batch has left the warehouse in full, an inventory is carried out.

Accounting rules not specified in laws can be formulated independently. For this purpose, the relevant provisions are specified in regulations.

IMPORTANT! After the entire batch has been eliminated, the card is closed. Then an act of depletion of reserves is drawn up. All related documents are sent to the accounting department.

Types of batch accounting

Batch accounting is divided into these types:

• FIFO and LIFO. These are automatic methods. That is, they function without user participation.
• Manual. Assumes manual accounting.
• Combined. For the most part, automated accounting is performed. However, the user can make manual adjustments.

The FIFO method is the most common. Its main feature is the write-off of batches in accordance with the capitalization procedure. Under FIFO, you can enter information retroactively.

LIFO assumes priority write-off of lots that were capitalized later. This is a favorable method within the framework of inflation. This is due to the fact that if the purchase price increases, it is possible to reduce the markup, profit and VAT.

However, it is not possible to enter information retroactively in this case.

Which form of accounting to choose?

If you choose the manual method, you need to consider the following disadvantages:

• Mistakes made due to negligence.
• Intentional mistakes made for the purpose of theft or deception.
• Inconsistency in the work of specialists.
• A lot of time is spent moving documents between the warehouse and the accounting department.
• The need for frequent control of warehouses.

Due to all the disadvantages of the manual system, the automated system is the most common.

Tasks of batch accounting

Let's consider all the tasks of the above method:

• Displaying the date of purchase, supplier, actual volume of products placed in the warehouse. The information provided is a tool that may be useful in future purchases and sales. Based on the information, you can understand what and in what quantities should be purchased.
• Conducting analysis of turnover and profit from sales of products from various suppliers. As part of accounting, the batch is linked to a specific supplier, which allows the manager to receive all the necessary information.
• Determination of the cost of write-off of products. However, to obtain up-to-date information, one condition must be met: timely entry of data on receipts and write-offs.

This is an incomplete list of tasks facing batch accounting.

When is the batch method suitable or not suitable?

Let's consider cases in which batch accounting should be used:

• The company is engaged in the sale of mass products. This includes medicines, components, and food products.
• This is the optimal method for organizations with intensive trading.
• Inability to quickly track the number of balances for the required products.
• The company specializes in selling products with a short shelf life. The method allows you to track goods that are about to expire. This allows you to take appropriate measures in a timely manner. A quick response reduces and prevents financial loss.

Batch accounting is not suitable when selling unique products. For example, an organization sells cars. In this case, the varietal method is chosen. This is due to the fact that when selling such goods, only one document is drawn up - the receipt and expense document.

Features of accounting organization

For batch accounting, you need to build an appropriate algorithm. It is formed based on accounting tasks and the characteristics of the organization’s activities. The algorithm can be either simple or complex. As a rule, it is compiled by the company representatives themselves. However, you can also use the algorithm that is given on the Internet. The method can be organized along these lines:

• Formation of a register of balances for batches and warehouses in a separate manner.
• Formation of a register that includes sections by batches and warehouses.

When organizing accounting, you need to choose what exactly is its object: the product itself or its delivery. A combined option is possible.

Advantages and disadvantages of batch accounting

Let's look at the main advantages of the batch method:

• You can track expiration dates.
• Ability to control the expiration of certificates.
• Assistance in the correct formation of mark-ups on products.
• Facilitate the return of products to the supplier.
• Ensuring “transparent” payments to suppliers.
• Correctly entering information about transactions into accounting programs.
• Drawing up analytical reports in the context of cost characteristics (this is VAT, income, etc.).
• Strict control over residues.
• Reducing losses.
• Reducing the number of losses.

Batch accounting is used in most cases by food manufacturing enterprises. However, this method is not without its disadvantages:

• Irrational exploitation of space.
• It is impossible to maintain operational records by item. This is explained by the fact that accounting is carried out using different party cards.

IMPORTANT! The selected accounting method must be specified in the accounting policy.

Source: https://assistentus.ru/buhuchet/partionnyj/

Batch accounting

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Goods accounting is an integral element of an organization’s activities. Depending on the specifics of this activity, as well as the nature of the goods, various accounting methods are used. In this article we will look at batch accounting.

General provisions

Guidelines, approved. The Ministry of Finance of Russia on December 28, 2001, in Order No. 119n, distinguishes two methods of accounting for goods:

The varietal method involves recording goods on grading cards, which reflect the availability of goods and their movement (income and expenditure).

Accounting using the batch method is carried out in the same way as using the varietal method, but for each batch of goods separately. In this case, a batch is homogeneous goods received from one supplier according to one document or according to several documents, but simultaneously, as well as goods received from one supplier by one type of transport.

This accounting method should be used both in accounting and in the warehouse.

Features of this accounting method:

1. Accounting for goods is carried out on batch cards - special cards on which the facts of receipt and consumption of goods from one batch are recorded.

The form of the party card has the number MX-10 and is approved by Resolution of the State Statistics Committee of the Russian Federation dated 08/09/1999 N 66.

This document is drawn up in two copies by the financially responsible person. The card is registered and assigned a batch number. The card indicates the details of the sender and recipient, the goods acceptance certificate, as well as the characteristics of the goods. One copy of the document remains in the warehouse for the purpose of warehouse accounting of goods, and the second is sent to the accounting department.

In case of issue of goods, the batch card indicates the date of issue, details of the expenditure document, and the quantity of goods issued. After the batch is completely consumed, authorized persons confirm this fact with their signatures on the batch card, which is then transferred to the accounting department.

2. A batch of goods is placed in a warehouse separately from other goods.

3. The primary documents for the release of goods indicate the number of the batch card.

4. Turnover statements for goods of one batch are compiled separately from other goods.

5. In case of complete disposal of a batch from the warehouse or insignificant balances for this batch, an inventory is carried out.

Types of batch accounting

The following types of batch accounting are distinguished:

1. FIFO and LIFO. Automatically write off batches of goods based on the date of receipt. With FIFO, batches with an earlier posting date are written off first. This allows you to enter information retroactively. With LIFO, write-offs are done in reverse order. This method is convenient for inflation; you can regulate markups and profits, as well as VAT. However, entering information retroactively is not so convenient here.

2. Manual. All write-offs are made by the user.

3. Combined. Allows you to manually make adjustments for automatic write-offs.

Batch accounting capabilities

• This accounting method allows you to see the necessary information about goods - date and time of purchase, supplier, place of purchase, actual balance of goods in the warehouse. This information is useful for subsequent purchases, as it gives an idea of ​​what needs to be purchased, in what quantity, from which supplier, and is necessary when conducting intensive trading, when you urgently need to know the balance for a specific product.
• The organization gets the opportunity to analyze the results of cooperation with certain suppliers (turnover and profit).
• Determination of the cost of write-off of goods. This value will be relevant if all documents were entered in a timely manner.
• This accounting method is indispensable for mass sales of goods, for example, food, medicine, etc. It allows you to track product expiration dates and take timely measures to avoid losses. At the same time, batch accounting will not be relevant when selling unique goods, such as cars.

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Source: http://GlavKniga.ru/situations/s504140

Party accounting: trade management

In any organization conducting production, an integral part of the activity will be the accounting of available goods. Depending on the characteristics of the activity and the specifics of the product, various methods can be used to carry out accounting. In certain cases, batch accounting is used to help organize all available goods and related information about them.

General information

The instructions suggest two options for keeping records - varietal and batch. The first of these methods, grading, involves the use of special cards, which reflect all the necessary information regarding the availability of goods and their movement.

The batch method uses cards similarly, but information is entered separately, directly for each batch of goods taken.

A batch is considered to be homogeneous goods received only from one specific supplier and passing through one established document, or through several, but with simultaneous receipt.

Also, goods that came from one supplier in one transport can be called a batch.

This method is suitable for use in accounting and can be used in a warehouse. It is distinguished by its characteristic features:

• In such cases, accounting is carried out using cards that record the receipt and further consumption of goods. The card form is officially approved, so it must be filled out according to the sample; it cannot be changed. The document is filled out by the responsible person, and two copies must be made. When registering, the card will certainly be assigned its own number. The document indicates the characteristics of the product and supplier data. Once completed, one card remains in the warehouse, and the second copy is sent to the accounting department. When releasing, the relevant data, details and quantity of goods are indicated.
• In the warehouse, separate placement is provided for the consignment; it should not be mixed with other goods.
• The documents must indicate the number of the completed card.
• Statements are compiled specially, in an exceptional manner, separately from other goods.
• If the batch has completely left the warehouse or a small amount of goods remains, then an inventory is carried out.

Types of accounting

Batch accounting is divided into several varieties, which can be identified as branches of this method:

• Types of accounting called FIFO and LIFO. In these cases, goods are automatically written off, performing this action according to the date of receipt. In the first case, an earlier date is taken into account, write-offs are made on it first, then information can be entered retroactively if necessary. In the second case, everything happens the other way around. During inflation, this is convenient, since you can regulate the established markup and VAT, but entering information retroactively in this case will be a little more difficult.
• The manual method means that all write-off operations are performed by the user.
• The combined method makes it possible to use the automatic method, but at the same time leaves the right to manually make the necessary adjustments.

Features and Specifications

The use of party accounting gives the organization certain opportunities relating not only to internal regulations, but also to cooperation:

• Accounting cards allow you to see all the necessary information and important information about batches at any time, including the time and date of purchase, the supplier, and the actual balance in the warehouse. This information is useful when conducting purchases, as it quickly allows you to find out which supplier a certain product was purchased from, as well as find out how much product is left in the warehouse, accordingly, you can determine whether it is time to make new purchases. In an intensive trading environment, it is important to have quick access to this data, so keeping records in this way greatly simplifies production processes.
• An organization can analyze the features of cooperation with suppliers by comparing data on turnover and profit. This will help you figure out whether it is worth renewing contracts with certain suppliers, and how beneficial this option is for the company.
• Using data from account cards, you can determine the cost of write-off.
• The accounting method is most often used in the areas of sales of mass products, for example, batches of food, medicines and other similar goods. In this case, it is convenient to monitor expiration dates and, taking this into account, take the necessary measures in a timely manner to avoid possible losses. But when selling single goods, for example, cars, this accounting method will not work.

Batch accounting is a convenient way of systematization in certain cases, when such a method is consistent with the characteristics of sales and the product itself. In this situation, accounting will help organize information and, if necessary, quickly access it when this information is needed for any purpose.

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